Aandeelhouders
Aandeelhouders - Owners of a limited liability company.
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finance
accounting
Accounting
Aandelenbewijs
Aandelenbewijs - A document providing evidence of share ownership.
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finance
accounting
Aandelenkapitaal
Aandelenkapitaal - Name given to the total amount of cash which the shareholders have contributed to the company.
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finance
accounting
Accountants
Accountants - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying th...
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finance
accounting
Accountantscontrole
Accountantscontrole - An official inspection of a company's accounts.
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finance
accounting
Afschrijving
Afschrijving - Process similar to depreciation, usually applied to intangible fixed assets.
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accounting
Agio
Agio - The price paid for shares in a company over and above their nominal value.
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finance
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Algemene Jaarvergadering
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
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finance
accounting
Bankrentevoet
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above bankrent...
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finance
accounting
Basisrente
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
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finance
accounting
Bedrijfsresultaat
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
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finance
accounting
Belanghebbenden
Belanghebbenden - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business because ...
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finance
accounting
Beperkte aansprakelijkheid
Beperkte aansprakelijkheid - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes...
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finance
accounting
Besloten vennootschap (BV)
Besloten vennootschap (BV) - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
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finance
accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
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finance
accounting
Bruto
Bruto - The total amount of money a company has earned in a period of time before deductions such as taxes.
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finance
accounting
Brutowinst (of marge)
Brutowinst (of marge) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
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finance
accounting
Continuïteitsbasis
Continuïteitsbasis - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable future.
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finance
accounting
Crediteur
Crediteur - A person or firm that has lent your business money or to whom you owe money.
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finance
accounting
Crediteuren
Crediteuren - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
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finance
accounting
Crediteuren
Crediteuren - Suppliers to whom we owe money.
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finance
accounting
Creditnota
Creditnota - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inad...
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finance
accounting
Debet
Debet - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
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finance
accounting
Debiteur
Debiteur - A person or firm that owes money to your business.
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finance
accounting
Debiteuren
Debiteuren - Amounts due from customers, also described as a trade debtors.
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accounting
Debiteuren
Debiteuren - The amount outstanding on customers' accounts.
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accounting
Directeur
Directeur - A member of the board of directeurs who bears the responsibility of managing the company on behalf of the shareholders.
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finance
accounting
Directeur(en)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
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finance
accounting
Dividend
Dividend - Money paid by a company from its profits to its shareholders.
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finance
accounting
Durfkapitaal
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
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finance
accounting
EBIT
PBIT - Profit before interest and tax.
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finance
accounting
Effect
Effect - Typically required by lenders against a loan, such as premises or plant equipment.
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finance
accounting
Effecten
Effecten - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as effecten.
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finance
accounting
Eigen vermogen
Eigen vermogen - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were liqu...
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finance
accounting
Entiteit, entiteiten
Entiteit, entiteiten - Something that exists independently, such as a business which exists independently of the owner.
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finance
accounting
Factoringovereenkomst
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
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finance
accounting
Factuur
Factuur - A document from supplier to buyer summarising goods or services supplied and the price payable.
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finance
accounting
Financieel management
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
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finance
accounting
Gedekte lening
Gedekte lening - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of the lo...
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finance
accounting
Geïnvesteerd vermogen
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
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finance
accounting
Gewone aandelen
Gewone aandelen - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
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finance
accounting
Handelscrediteuren
Handelscrediteuren - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment ...
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finance
accounting
Handelsdebiteuren
Handelsdebiteuren - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment ...
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finance
accounting
Handelsregister
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
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finance
accounting
Hefboomwerking
Hefboomwerking - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
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finance
accounting
Immaterieel vast actief
Immaterieel vast actief - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
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finance
accounting
Inflatie
Inflatie - A percentage figure that represents how much prices of goods and services increased over a specific period.
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finance
accounting
Insolventie
Insolventie - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
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finance
accounting
Investeringsuitgave
Investeringsuitgave - Spending on non-current (fixed) assets of a business.
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finance
accounting
Investeringsuitgaven (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
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finance
accounting
Jaarlijks Equivalent Tarief (AER)
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
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finance
accounting
Jaarlijks Kostenpercentage (JKP)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
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finance
accounting
Jaarrekening
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
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finance
accounting
Jaarverslag en jaarrekening
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
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finance
accounting
Kapitaal
Kapitaal - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
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finance
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Kasstroomprojecties
Kasstroomprojecties - Statements of cash expected to flow into and out of a business over a particular period.
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finance
accounting
KMO
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
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finance
accounting
Kortlopende schuld
Kortlopende schuld - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date...
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Kosten
Kosten - Generally the running costs of a business.
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finance
accounting
Kostgedreven inflatie
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
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finance
accounting
Krediet (handelsvoorwaarden)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
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finance
accounting
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
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accounting
Liquide middelen
Liquid asset - An asset that can be easily converted into cash.
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accounting
Management buy-out (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
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accounting
Marge
Marge - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marge.
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Marktkapitalisatie
Marktkapitalisatie - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per share ...
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Materiële vaste activa
Materiële vaste activa - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset...
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finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
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finance
accounting
Negatief eigen vermogen
Negative equity - When the value of an asset is less than what you initially paid.
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finance
accounting
Netto
Netto - The amount of profit left after deductions such as tax have been made.
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finance
accounting
Netto boekwaarde
Netto boekwaarde - Costs of non-current (fixed)( asset minus accumulated depreciation.
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finance
accounting
Netto-activa
Netto-activa - Assets minus liabilities (equals ownership interest).
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finance
accounting
Nettowinst
Nettowinst - Sales minus cost of sales minus all administrative and selling costs.
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Nominale rentevoet
Nominal interest rate - An interest rate that isn't adjusted for inflation.
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finance
accounting
Nominale waarde (van een aandeel)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
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finance
accounting
Obligatie
Obligatie - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay yo...
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Omzet
Omzet - The total sales of a business during a specified period.
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finance
accounting
Onderhanden werk
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
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finance
accounting
Oninbare vordering
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
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finance
accounting
Operationele uitgaven (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
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finance
accounting
Opgevraagd (aandelenkapitaal)
Opgevraagd (aandelenkapitaal) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
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Overheadkosten
Overheadkosten - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
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Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
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accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
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finance
accounting
Prijselasticiteit van de vraag
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
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finance
accounting
Privéopnames
Privéopnames - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
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accounting
Productiekosten
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
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finance
accounting
Prognose
Prognose - Prognose estimate of future performance and position based on stated assumptions and usually including a quantified amount.
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accounting
Raad van bestuur
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
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finance
accounting
Reële rente
Real interest rate - The rate of interest minus the current rate of inflation.
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finance
accounting
Rekeningen
Rekeningen - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
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finance
accounting
Rendement op geïnvesteerd vermogen
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
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finance
accounting
Reserves
Reserves - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most commo...
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finance
accounting
Return on Investment (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
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finance
accounting
Statuten
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
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finance
accounting
Transactiegrondslag
Transactiegrondslag - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and th...
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finance
accounting
Uitgestelde belastingen
Uitgestelde belastingen - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing...
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finance
accounting
Variabele kosten
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
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finance
accounting
Vast actief
Vast actief - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative purpo...
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finance
accounting
Vaste activa
Fixed assets - Assets that you intend to keep for longer than twelve months.
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accounting
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