Vaste kosten
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
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finance
accounting
Accounting
Vennootschapsbelasting
Corporation tax - Paid by UK companies on their profits.
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finance
accounting
Verdienste
Verdienste - A phrase that is often interchangeable with profits.
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finance
accounting
Verkoop op krediet
Verkoop op krediet - A business entity sells goods or services and allows the customer to make payment at a later date.
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finance
accounting
Verkoopkosten
Cost Of Sales - See 'cost of goods sold'.
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finance
accounting
Verslagperiode
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
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finance
accounting
Vlottende activa
Vlottende activa - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the busine...
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finance
accounting
Vooruitbetaling
Vooruitbetaling - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset...
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finance
accounting
Vooruitontvangen opbrengsten
Vooruitontvangen opbrengsten - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting pe...
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finance
accounting
Voorziening
Voorziening - A liability of uncertain timing or amount.
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finance
accounting
Voorziening dubieuze debiteuren
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
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finance
accounting
Vraaginflatie
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
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finance
accounting
Wet op de ondernemingen
Wet op de ondernemingen - Legislation to control the activities and administration of limited liability companies.
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finance
accounting
Winst
Winst - Calculated as revenue (income) minus expenses.
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finance
accounting
Winst per aandeel
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
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finance
accounting
Winst- en verliesrekening
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
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finance
accounting
Zekerheid
Zekerheid - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as zekerheid and sell...
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finance
accounting
Zekerheidsrecht op activa
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
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finance
accounting
Zelfstandig ondernemer
Zelfstandig ondernemer - An individual owning and operating a business alone.
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finance
accounting
Aandeel
aandeel - Transferable units of ownership in a corporation
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accounting
Aandelensplitsing
aandelensplitsing - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
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accounting
Afschrijving naar productie-eenheden
afschrijving naar productie-eenheden - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours, et...
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accounting
Afwijkingen
afwijkingen - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
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accounting
Arbeidsongevallenverzekering
arbeidsongevallenverzekering - Insurance paid by the employer to cover work related injuries sustained by employees
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accounting
Balanced Scorecard
balanced scorecard - A system for evaluating elements that are important to the organization and under the control of an employee holding that position
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accounting
Bedrijfsuitgaven
bedrijfsuitgaven - Not a capital expenditure; to be expensed as incurred
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accounting
Begrijpelijkheid
begrijpelijkheid - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
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accounting
Brondocument
brondocument - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
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accounting
Controleerbaarheid
controleerbaarheid - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
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accounting
Duurzaamheid
duurzaamheid - Development without depletion of natural resources or negative effects on the environment
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accounting
Eenmanszaak
eenmanszaak - A non-corporation business owned by a sole individual
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accounting
Eigen aandelen
eigen aandelen - Shares of a company's own stock that it has reacquired
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accounting
Enkelvoudige rente
enkelvoudige rente - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
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accounting
Geregistreerde obligatie
geregistreerde obligatie - A bond for which ownership records are maintained, and interest is paid to the registered owner
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accounting
Grondstoffen
grondstoffen - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
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accounting
Handelsdebiteuren
handelsdebiteuren - Amounts due from customers from credits sales of products or services
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accounting
Handelskorting
handelskorting - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
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accounting
Invloed van betekenis
invloed van betekenis - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
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accounting
Lineaire afschrijving
lineaire afschrijving - A simple depreciation method by which the depreciable base is spread uniformly over the service life
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accounting
Lineaire methode
lineaire methode - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
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accounting
Normen
normen - Benchmarks against which actual productive activity is compared
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accounting
Obligatie met aflossingsfonds
obligatie met aflossingsfonds - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the debt a...
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accounting
Omzet
omzet - Inflows and other benefits received in exchange for the providing of goods and services
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accounting
Op regels gebaseerd
op regels gebaseerd - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
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accounting
Opbrengstverantwoording
opbrengstverantwoording - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
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accounting
Proefbalans
proefbalans - A listing of account balances from the ledger, used to test the equality of debits and credits
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accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
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accounting
Relevant bereik
relevant bereik - The level of activity for which assumptions underlying CVP are expected to hold true
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accounting
Relevantie
relevantie - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co.....
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accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
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accounting
Serieobligatie
serieobligatie - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
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accounting
Speciale order
speciale order - A customer order that is outside of the normal pricing and terms
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accounting
Stabiele muntveronderstelling
stabiele muntveronderstelling - An accounting assumption that presumes the currency is not impacted over time by inflation
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accounting
Subrekening
subrekening - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
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accounting
T-rekening
T-rekening - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
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accounting
Terugboekingsboeking
terugboekingsboeking - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
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accounting
Theory of Constraints
theory of constraints - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
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accounting
Tijdelijke rekeningen
tijdelijke rekeningen - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom...
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accounting
Tijdigheid
tijdigheid - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
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accounting
Tijdswaarde van geld
tijdswaarde van geld - Conceptual notion holding that money to be received sooner is worth more than money to be received later
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accounting
Totaal gestort kapitaal
totaal gestort kapitaal - The sum of legal capital plus paid-in capital in excess of par
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accounting
Total Quality Management
total quality management - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fro...
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accounting
Verantwoordelijkheidscentrum
verantwoordelijkheidscentrum - The part of an organization under the control of a manager
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accounting
Verkoopkortingen
verkoopkortingen - A cash discount offered to customers to encourage prompt payment of invoices
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accounting
Verrekenprijzen
verrekenprijzen - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
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accounting
Verzonken kosten
verzonken kosten - Historical amount expended on a project or object; not relevant to current decisions or future actions
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accounting
Afloswaarde
afloswaarde - The amount due at maturity of a note; includes principal and interest
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accounting
Agio
agio - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
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accounting
Agio op obligaties
agio op obligaties - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than th....
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accounting
Begunstigde
begunstigde - The party to whom a note is made payable
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accounting
Boeking
boeking - The process of transferring journal entry effects into the respective general ledger accounts
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accounting
Contante waarde
contante waarde - Also known as discounting; determines the current worth of cash to be received in the future
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accounting
Fysieke voorraadopname
fysieke voorraadopname - The process of counting inventory actually on hand
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accounting
Gewone annuïteit
gewone annuïteit - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
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accounting
Hoofdsom
hoofdsom - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
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accounting
Inbreng door eigenaren
inbreng door eigenaren - Resources provided to an organization by a person in exchange for a position of ownership in the organization
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accounting
Inkoopkortingen
inkoopkortingen - A cash discount available on purchases of merchandise on account; encourages prompt payment
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accounting
Kasbewijs
kasbewijs - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the month
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accounting
Kleine kas
kleine kas - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
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accounting
Koers-winstverhouding
koers-winstverhouding - The per share market value of a stock divided by its earnings per share
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accounting
Machine-naar-machine
Machine-naar-machine - (M2M) enables connected devices to communicate with each other
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accounting
Management accounting
management accounting - An area of accounting concerned with reporting results to managers and others who are internal to an organization
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accounting
Management by exception
management by exception - A management focus of attention on areas where corrective measures appear necessary
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accounting
Marktniveau activiteit
marktniveau activiteit - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, etc.
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accounting
Matchingprincipe
matchingprincipe - To associate expenses with revenues, and record them in simultaneous accounting periods
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accounting
Materiaalhoeveelheidsafwijking
materiaalhoeveelheidsafwijking - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(...
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accounting
Materiaalprijsafwijking
materiaalprijsafwijking - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material...
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accounting
Materialiteit
materialiteit - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o....
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accounting
Monetaire eenheidsveronderstelling
monetaire eenheidsveronderstelling - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of la...
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accounting
Natuurlijk boekjaar
natuurlijk boekjaar - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year...
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accounting
Netto contante waarde
netto contante waarde - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment'...
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accounting
Netto-methode
netto-methode - A method of recording purchases of inventory at invoice price less available cash discounts
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accounting
Netto-opbrengstwaarde (vorderingen)
netto-opbrengstwaarde (vorderingen) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowance .....
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accounting
Nettoverlies
nettoverlies - The excess of expenses over revenues for a designated period of time
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accounting
Niet-aflosbare obligatie
niet-aflosbare obligatie - A bond that cannot be paid off before scheduled maturity
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accounting
Niet-handelsvorderingen
niet-handelsvorderingen - Amounts due from transactions and events not directly related to sales of products or services
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accounting
Niet-terugbetaalbare obligatie
niet-terugbetaalbare obligatie - A bond that cannot be paid off with the proceeds of a new debt issue
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accounting
Nominale rekeningen
nominale rekeningen - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo...
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accounting
Nominale waarde
nominale waarde - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock t...
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accounting
Nominale waarde van obligaties
nominale waarde van obligaties - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
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accounting