Finance

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  • Publicado : 1 de noviembre de 2011
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AMERICAN ENGLISH | BRITISH ENGLISH | DEFINITION |
ALUMINUM | ALUMINIUM: /æl.j ʊˈmɪn.i.əm/ | This is a non-ferromagnetic metal. It is the third most common element found in the crust. |
ANNUAL MEETING OF STOCKHOLDERS | ANNUAL GENERAL MEETING (AGM) /ˈæn.ju.əl, dʒenərəl, ˈmiː.tɪŋ/ | A meeting that happens once every year in which a company or other organization discusses the past year'sactivities and elects new officers. |
BYLAWS | ARTICLES OF ASSOCIATION/ 'ɑ:rtɪkəl əv ə'səʊʃi'eɪʃən/ | Can refer to a variety of legal rules whose common feature is that regulate the relations of certain people who have common membership in a country or society. |
BALANCE SHEET | BALANCE SHEET / ˈbæl.ənt s, ʃiːt / | A statement that shows the financial position of a business enterprise at aspecified date by listing the asset balances and the claims on such assets. |
PRIME RATE | BASE RATE / beɪs, reɪt / | The rate of interest used by individual commercial banks as a basis for their lending rates. |
SAVING AND LOANS ASSOCIATION | BUILDING SOCIETY / ˈbɪl.dɪŋ, səˈsaɪ.ə.ti / | A business that lends you money if you want to buy a house, or pays you interest on money you invest there. |ATM (AUTOMATED TELLER MACHINE) | CASH DISPENSER/ kæʃ, dɪˈspent .sər / | A computerized device outside a bank that supplies cash or account information when the user inserts his cash card and keys in his identification number Also called automated teller machine. |
PRESIDENT | CHAIRMAN / ˈtʃeə.mən / | A person in charge of a meeting or organization. |
CHECK | CHEQUE. / tʃek / | a printedform, used instead of money, to make payments from your bank account. |
CONVERTIBLE BOND | CONVERTIBLE SHARE / kənˈvɜː.tɪ.bl, ʃeər / | A bond that a bondholder may exchange, at a certain price, for common stock in the company issuing the bond. |
INCOME TAX | CORPORATION TAX /ˌkɔː.pərˈeɪ.ʃən, tæks / | A tax levied on corporations' profits. Because corporations are legal entities separate fromtheir owners, they may be taxed as if they were persons. |
COST CENTER | COST CENTRE / kôst, sntr / | A unit, such as a department of a company, to which costs may be allocated for cost accounting purposes. |
AMERICAN ENGLISH | BRITISH ENGLISH | DEFINITION |
ACCOUNTS PAYABLE | CREDITORS / krd-tr / | A person or commercial enterprise to whom money is owed Compare debtor. One to whom money orits equivalent is owed. |
CHECKING ACCOUNT | CURRENT ACCOUNT / 'kʌrənt ə'kaʊnt / | A bank account that you can take money from at any time and which usually earns little or no interest |
ACCOUNTS RECEIVABLE | DEBTORS / dtr / | someone who owes money |
DEPRECIATION / AMORTIZATION | DEPRECIATION / dɪˌpriː.ʃiˈeɪ.ʃən / | Gradual reduction of an asset's value |
SPECIAL MEETING |EXTRAORDINARY GENERAL MEETING (EGM) / ɪkˈstrɔː.dɪn.ər.i, dʒenərəl, ˈmiː.tɪŋ / | Any shareholders meeting other than the annual general meeting. Extraordinary general meetings are usually called to deal with an urgent matter, such as the replacement of an executive or perhaps some legal trouble with the company |
FISCAL YEAR | FINANCIAL YEAR / fa ɪˈnæn.t ʃəl, jɪər / | A period of twelve months (notalways January to December) for which a business, government, etc. plans its management of money. |
PROPERTY, PLANT AND EQUIPMENT | FIXED ASSETS / fɪkst, ˈæs.et / | Buildings, equipment and land owned by a company |
APARTMENT | FLAT / flæt / | Level and smooth, with no curved, high, or hollow parts |
INITIAL PUBLIC OFFERING (IPO) | FLOTACION / fləʊ ˈteɪ.ʃən / | when a company's shares aresold to the public for the first time |
LEVERAGE | GEARING / gɪərɪŋ / | The ratio between the amount of money that a company owes to banks and the value of the company |
TRACKER FUND | INDEX-LINKED FUND /ˌɪn.deksˈlɪŋkt, fʌnd / | Describes an investment or government payment that changes by the same amount as the general level of prices. |
LABOR | LABOUR / ˈleɪ.bər/ | All the effort...
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