常用商务英语词汇.docx

Forms of ownership: Sole Proprietorship—a business owned and operated by a single individual. Partnership---- партнёрство— a business owned by two or more people. Limited Company—a company where ownership is represented by company＇s shares. Board of directors---. the officials elected by shareholders who rule the company Current liabilities—the money that a company during which certain goods are produced. Dividends—company profits paid to shareholders. Entrepreneur-- person who sets up a new commercial enterprise to make a profit. Indebtedness -- amount of debts Initial funds --funds used in starting a business. Liabilities -- the amount of debt that must be paid. Shareholders-- those who own shares of a company＇s stock. Accounting –the action or process of keeping financial accounts. Is a system of gathering, summarizing and communicating financial information for a business firm, government or other organizations. Balance sheet –is a statement which describes the companies’ resources and indicates where these resources have come from. Bankruptcy –when a company is judged legally to be unable to pay its debts . Fiscal policy/tax policy –is a government＇s policy that deals with government＇ s taxing and spending programs.? Income statement—a report of firm＇s revenue and expenses during a certain period. Rate of inflation –is the amount on the speed of inflation.? Sales ledger –a book in which a company records all its sales.? Distribution—the movement of goods services from producer to customer. Assets Barter—exchanging of goods and services for other goods or services. Equity capital---funds (in a company) raised by selling stock and retained earnings. Bond—a certificate issued by the government or a company promising to pay back borrowed money at a fixed rate of interest on a specified date. Cash---- Fixed assets---- Cash on delivery----a method of payment for goods at the time of delivery Cash with order—a method of payment for goods when cash is paid to the supp