Ongedekte cheque
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
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accounting
Accounting
Op beginselen gebaseerd
op beginselen gebaseerd - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
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accounting
Operationele cyclus
operationele cyclus - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the recei...
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accounting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
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accounting
Pensioenregeling
pensioenregeling - A general term to describe some form of arrangement for continuing payments to retirees
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accounting
Periodiciteitsveronderstelling
periodiciteitsveronderstelling - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quar...
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accounting
Periodiek voorraadsysteem
periodiek voorraadsysteem - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by physi...
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accounting
Permanent voorraadsysteem
permanent voorraadsysteem - A "real-time" inventory system that updates inventory records with each purchase and sale
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accounting
Personenvennootschap
personenvennootschap - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
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accounting
Preferente aandelen
preferente aandelen - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside p...
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accounting
Productactiviteit
productactiviteit - Activities that relate to the number of products produced; independent of the number of units produced
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accounting
Te betalen promessen
te betalen promessen - Formal short-term borrowings usually evidenced by a specific written promise to pay
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accounting
Te ontvangen promessen
te ontvangen promessen - A written promise from a client or customer to pay a definite amount of money on a specific future date
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accounting
Terugverdientijd-methode
terugverdientijd-methode - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
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accounting
Trekker
trekker - The party creating the note and agreeing to make payment
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accounting
Uitstaande cheques
uitstaande cheques - Checks entered on company records but not yet cleared by the bank
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accounting
Vervaldatum
vervaldatum - The date on which a note and related interest are due to be paid
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accounting
Voorkeursrecht
voorkeursrecht - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered b...
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accounting
Vooruitbetaalde kosten
vooruitbetaalde kosten - Goods or services purchased in advance of their consumption
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accounting
Achterstallige dividenden
achterstallige dividenden - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockh...
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accounting
Beschikbare goederen voor verkoop
beschikbare goederen voor verkoop - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory avai...
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accounting
Betaalpas
betaalpas - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
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accounting
Beursintroductie
beursintroductie - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds...
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accounting
Boekjaar
boekjaar - A one-year accounting period that does not correspond to a calendar year
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accounting
Brutomethode
brutomethode - A method of recording purchases of inventory at invoice price
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accounting
Catalogusprijs
catalogusprijs - An established price determined by reference to a catalog or general price list; before any discounts
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accounting
Continuïteitsveronderstelling
continuïteitsveronderstelling - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the future
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accounting
Dashboard
dashboard - Customized business software that delivers key real time business data in an easily monitored layout
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accounting
Database
database - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mul...
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accounting
Debetnota
debetnota - A purchaser-prepared document evidencing a return of merchandise to a seller
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accounting
Deelneming
deelneming - The company in which another has an investment
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accounting
Degressieve afschrijvingsmethode
degressieve afschrijvingsmethode - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
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accounting
Derivaten
derivaten - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and...
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accounting
Directe afboekingsmethode
directe afboekingsmethode - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written off
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accounting
Directe arbeid
directe arbeid - Gross wages paid to those who physically and directly work on the goods being produced
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accounting
Disagio op obligaties
disagio op obligaties - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than...
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accounting
Dividenden
dividenden - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
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accounting
Dividendpercentage
dividendpercentage - Dividend per share divided by stock price; also called dividend yield
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accounting
Dividenduitkeringsratio
dividenduitkeringsratio - Dividend per share divided by earnings per share
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accounting
Dubbel-degressieve afschrijving
dubbel-degressieve afschrijving - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by...
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accounting
Effectieve-rentemethode
effectieve-rentemethode - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant percentage...
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accounting
Efficiency-afwijking directe arbeid
efficiency-afwijking directe arbeid - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per hour [(s...
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accounting
Enterprise Resource Planning-pakketten
Enterprise Resource Planning-pakketten - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
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accounting
Entiteit-ondersteunende activiteit
entiteit-ondersteunende activiteit - Activities that relate to an entity's ability to operate; independent of business volume
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accounting
Entiteitsveronderstelling
entiteitsveronderstelling - Accounting information should be presented for circumscribed distinct economic units
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accounting
Equivalente eenheden
equivalente eenheden - A measure of physical units expressed in terms of finished units
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accounting
Ex-dividend
ex-dividend - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous...
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accounting
F.O.B. bestemming
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
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accounting
F.O.B. verzendpunt
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
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accounting
Factuurprijs
factuurprijs - List price less any trade discounts
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accounting
Financiële boekhouding
financiële boekhouding - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedure...
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accounting
Financiële lease
financiële lease - A lease that effectively transfers the risks and rewards of ownership to the lessee
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accounting
Financieringsactiviteiten
financieringsactiviteiten - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions...
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accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
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accounting
Gedecentraliseerde besluitvorming
gedecentraliseerde besluitvorming - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to lo...
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accounting
Getrouwe weergave
getrouwe weergave - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
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accounting
Goederen in transit
goederen in transit - Goods in the process of being transported to the buyer; ownership is based on freight terms
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accounting
Ideale normen
ideale normen - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
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accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
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accounting
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
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accounting
International Financial Reporting Standards (IFRS)
International Financial Reporting Standards (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
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accounting
Interne auditor
interne auditor - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
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accounting
Interne-opbrengstvoet
interne-opbrengstvoet - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th...
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accounting
Journaal
journaal - A chronological listing of the transactions and events of an organization, in debit/credit format
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accounting
Journaalposten maken
journaalposten maken - The process of recording transactions and events into the journal
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accounting
Junk bond
junk bond - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high interest rate to...
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accounting
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
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accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
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accounting
Langlopende beleggingen
langlopende beleggingen - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
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accounting
Langlopende verplichtingen
langlopende verplichtingen - Any obligation that is not current, and include bank loans, mortgage notes, and the like
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accounting
Lean manufacturing
lean manufacturing - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising ...
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accounting
Liquiditeit
liquiditeit - The ability of a firm to meet its near-term obligations as they come due
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accounting
Niet-honoreren van een promesse
niet-honoreren van een promesse - To fail to pay a note at maturity
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accounting
Onderweg zijnde stortingen
onderweg zijnde stortingen - Receipts entered on company records but not yet posted by the bank
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accounting
Ongedekte obligatie
ongedekte obligatie - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
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accounting
Rente
rente - The charge imposed on the borrower of funds for the use of money
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accounting
Schaalvoordelen
schaalvoordelen - Efficiencies associated with increases in volume
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accounting
Tarief-afwijking directe arbeid
tarief-afwijking directe arbeid - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(standard ...
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accounting
Toegezegd-bijdrageregeling
toegezegd-bijdrageregeling - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions a.....
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accounting
Toekomstige waarde
toekomstige waarde - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest bas...
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accounting
Verplichtingen
verplichtingen - Amounts owed by an entity to others
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accounting
Verwaterde winst per aandeel
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
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accounting
Verwaterende effecten
verwaterende effecten - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares outs....
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accounting
Voorraad
voorraad - Goods held for resale to others
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accounting
Waardering tegen reële waarde
waardering tegen reële waarde - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
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accounting
Werknemer
werknemer - A person who works for a specific business and whose activities are directed by that business
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accounting
Wettelijk kapitaal
wettelijk kapitaal - Usually the par value of the stock of a corporation
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accounting
Zelfstandige contractant
zelfstandige contractant - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t....
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accounting
Controlerekening
controlerekening - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
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accounting
Converteerbaar preferent aandeel
converteerbaar preferent aandeel - Preferred stock that can be exchanged for common stock at some preagreed ratio
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accounting
Converteerbare obligatie
converteerbare obligatie - A bond that may be converted by the holder into stock of the issuing company
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accounting
Couponobligatie
couponobligatie - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
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accounting
Creditnota
creditnota - A seller-prepared document evidencing an approved return of merchandise for credit against an account
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accounting
Cumulatief preferent aandeel
cumulatief preferent aandeel - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be d...
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accounting
Klantniveau-activiteit
klantniveau-activiteit - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
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accounting
Kortlopende schulden
kortlopende schulden - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
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accounting
Tegenrekening activa
tegenrekening activa - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
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accounting
Vennootschap
vennootschap - A form of business organization where ownership is represented by divisible units called shares of stock
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accounting
Aandelenkapitaal
aandelenkapitaal - A non-specific reference to the ownership interests of shareholders in a corporation
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accounting
Aflosbaar preferent aandeel
aflosbaar preferent aandeel - Preferred stock that can be repurchased by issuer for a preset price
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accounting