Russian-English Glossary of Business Terms



, ,
, ""-



accounts payable
( ). , .

accounts receivable
( ). , , .

accrual accounting
. , , . , , .

accumulated depreciation
. ( "-"). , , .

acid test ratio
( ). , , , . .

amortization
. , , , .

asset turnover
. , . .

assets
. , . , , , , , .

balance sheet
. , , , .

Board of Directors
. , .

break-even analysis
(). , , , , /() .

break-even point
. , , , .

budget statement
. , .

capital
. () .

capital expenditure
. ( , ).

cash
() . , .

cash flow statement
. . statement of changes .

collateral
. , .

collection period (days)
(). , - . : = ( x 30)/( x 12).

commissions
. , .

commissions percent
. , , , .

common stock
. , . , .

contribution margin
. , , .

controlling
. .

cost of sales
. , . , . , , , , .

current assets
. , .

current liabilities
. , .

debt and equity
(). . .

depreciation
. , . , , .

dividends
. , .

double-entry accounting
. , . , . , ; , .

earnings
. , - "" , .

EBIT
.

equity
. , , . , , , .

fiscal year
. . , . , , 1992 - 1992 , 1991 . - , , , , .

fixed assets
. , . (, ).

fixed costs
. , , , , . , - , . .

focus group
. , , , .

gross margin
. , .

gross margin percent
. , , . .

gross profit
. ( , ), .

gross profit analysis
. , , .

income statement
. .

interest expense
. , . - , ; , .

inventory
, , , .

inventory turnover
. , . , .

job costing
. , . , (, ). - , , .

Letter of Intent
. , , .

liabilities
. , ; .

Limited Partnership
() . , () . , .

liquidity
. .

long term assets
. , , .

long term interest rate
. , . , .

long-term liabilities
. , . , .

MACRS
. , IRS ( ).

market share
. , .

materials
. . , , .

milestone
. , .

net cash flow
. , .

net profit
. , . , , .

net worth
(). , , , .

operating expenses
. , , , .

operating working capital
. , . , . , , .

paid-in capital
. , . . , , , .

partnership
. , .

plant and equipment
. , .

private placement
. , .

product development
. , ; , , - , , , .

profit
. , , .

quick ratio
. Acid Test Ratio

ratio analysis
. .

receivables turnover
. , .

regulation A
"". , , ( , 5 ), .

regulation D
"". , , , 1 , 500 . .

retained earnings
. ( ), , , . , - .

return on assets
. , . .

return on investment (ROI)
. , , .

return on sales
. , , .

sales break-even
. , . : /(1 - ( / ))

sales on credit
. - , , -, .

short term
. , . , -. - , - . - . , , ( ), - .

short-term assets
. , , , , , , , , .

sole proprietorship
. , / .

straight line depreciation
. . . - , , .

strategic partnerships
. , ; , , , .

taxes payable
. , , .

template
. "", , , , - .

trademark
. , , , , .

unit variable cost
. , . .

units break-even
. , . : = /( - )

variable costs
. . : , , , .

Venture Capitalist
-. , , .

working capital
. , . Operating Working Capital.

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