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začněte se učit
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income / turnover / sales / the top line
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(=direct costs) includes manufacturing costs, salaries of manual (blue collar) workers
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(=indirect costs / overhead) includes salaries of sales and office staff, marketing costs, utility bills
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includes profits from investments in other companies
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stands for Earings Before Interest, Tax, Deprectiation and Amortization
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začněte se učit
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refer to loss in value of a tangible asset (eg a vehicle)
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refer to loss ina value of a intangible asset (the purchase of licence or trademark)
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refer to money paid to the bank for loans (or received from the ban for cash balances)
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is money paid to shareholders
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is transferred to the Balance sheet, where it joins the amounts from previous years
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is the amount owed to the business by customers (debtors)
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is the value of raw materials & stock
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may also include 'marketable securities' (= shares intended for disposal within one year)
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part of building that cannot be moved such as lights
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may also include long-term financial investments
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include patents, trademarks & 'goodwill'(reputation, contracts and expertise of companies that have been bought) (
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(=loan capital) also includes any overdraft (= temporary negative balance)
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is money owed to suppliers
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items are those where expense has been incurred, but money is not yet paid. 'Accrued salaries' typically includes future bonuses
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amounts set aside for anticipated one-time payments that are not part of regular operations - perhabs a lawsuit or compensation package for employees being laid off
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is a long-term bank loan to buy a property
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amount raised by issuing the bonds
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(= common stock, AmE) is amount raised at initial flotation on the stock market
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(=reverses / Retained earings). The figure showing here is more than 45,000 transferred from income statement because it is an amount accumulated over several years
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