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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