常见商贸英语术语VIP专享VIP免费

常见商贸英语术语Aaccountspayable—Theamountacompanyowesforgoodsalreadyreceived.Notunlikeaperson’screditcardbalance;you’vegottheVCR,butyouhaven’ttakenthemoneyoutofthebankyet.accountsreceivable—Theamountacompanyisowedforgoodsitsoldoncredit.accrualmethodofaccounting—Usedformostcorporatefinancialstatements.Revenuesarecountedduringthetimethey’reearned,andexpensesarecountedduringthetimethey’reincurred.Cashdoesn’tneedtochangehandstoberecorded.Thisisafullerwayoflookingatfinancialhealth.It’sasifyoukeptrecordsnotjustofchecksyou’dwrittenanddepositsyoumade,butalsoofwhatyouowedonyourcreditcardsandwhatyouwereowedbyothers.Youcanfeelprettyrichifyourcheckingaccountisflush,butifyouowethousandsonyourcreditcardanddon’ttakethatintoaccount,youcanspendyourselfintotrouble.allowanceforbaddebt—Theamountofdebtacompanyexpectsnottocollect.Thisissubtractedfromwhatthecompanyisowedforgoodsitsoldoncredit(accountsreceivable),sothebalancesheetbetterreflectsthecompany’strueeconomichealth.arbitration—Onemethodofsettlingdisputes,includingunion-employerbattles.Thepartieschooseathirdpartytosettletheirdisagreement.Thisiscalledbindingarbitrationwhenthepartiesalsoagreetoabidebythearbitrator’sdecision.assets—Thingsacompanycontrols,whichusuallymeansitownstheseitems.Acarcompany’sassetswouldincludeeverythingfromcomputersusedbytheaccountingdepartment,tocarsnotyetsold,tothefactorywheretheautosaremade.Itemsmusthavevalueandmusthavebeenobtainedforameasurablecost;brokencomputersthatcan’tberepaireddon’tcount,nordoesacompany’sreputation.automatictellermachine(ATM)—Themachinesthatletyoudoyourbankingwithoutdealingwithaperson.AtATMs,youcantakecashfromyouraccount,makedepositsandmovemoneybetweenaccounts.Allyouneedisapasswordyoukeyinandanaccesscard.Bbalanceoftrade—Anaccountingofacountry’sexportsversusimports.balancesheet—Areckoningofacompany’sfinancialhealthatagiventime.Listsassets,liabilitiesandequities.bankruptcy—Awordyoudon’twanttohearifacompanyorpersonowesyoualotofmoney.Thepersonorcompanyisconsideredbankruptifthey’reunabletopaytheirdebts.TheU.S.BankruptcyCourttriestosortoutthefinancialtroublesandgetcreditorspaid.CompaniesfilingforprotectionunderChapter7ofthebankruptcycodeareshutdownandtheirassetshandedovertothecreditors.UnderChapter11,companiestrytoreworktheirdebtsandstayinbusiness.bindingarbitration—Betterreallymeanitwhenyouusethismethodofsolvingadispute.Warringparties—likeaunionandemployer—agreetoarguetheircasesbeforeaneutralpartyandaccepttheoutsider’sdecision.boardofdirectors—Agroupofpeoplechosenbystockholderstowatchoveracompanyanditsexecutives,andtosetoverallcorporatepolicy.Theirjobistotrytokeepthecompanyhealthyandensurestockholdersgetagoodreturnontheirmoney.bond—Awrittenpromisetorepayaloanplusinterest,usuallymorethanoneyearafterthebondisissued.Investorsbuybondsfromacompanyorgovernmententity,essentiallyloaningthecompanyorgovernmentthatmoney.buyingonmargin—Forthosewhodon’thavelotsofmoney,butbelievethat’swhatittakestomakeakillingonthestockmarket.Stockbuyerspurchasestockswithborrowedmoney,gamblingthesharepricewillriseenoughtopayofftheloanandthensome.Ccall—Anoptiontobuyacertainamountofstockataspecificpriceduringaspecifictime.capital—Moneyneededtostartorgrowabusiness.Thispoolcancomefromsecuritiesofferingsandretainedearnings.Capitalbudget—Showsplansforbuyinglong-termassets—machineryandot...