definicionet gj angleze

A FUTURE- is a contract agreement to buy or sell a security, commodity or financial instrument at
a predetermined price, at a predetermined point in the future.
 ACCOUNTING- Preparing financial statements showing income and expenditure assets and
liabilities.
 ACCOUNTS PAYABLE- Money owned to suppliers for phurchases made on credit.
 ACCRUED EXPENSES- Expenses such as wages, taxes and interest that have not yet been paid at
the date of the balance sheet.
 AN INTEREST RATE SWAP- is an agreement to exchange future interest payments with another
company or a financial institucion , e.g. a floating rate loan for a fixed interest rate loan.
 AN OPTION- offer the buyer the right, but not the obligation, to buy (call option) or sell (put
option) an asset at an agreed-upon price (the strike price) either during a certain period of time,
or on a specific date.
 AUDITING- Inspecting and reporting on accounts and financial records.

B
 BANKRUPT, INSOLVENT – Unable to pay debts.
 BEAR MARKET-A market condition in which the prices of securities are falling, and
widespread pessimism causes the negative sentiment to be self-sustaining.
 BID – The price at which a buyer is prepared to buy a security at a particular time.
 BONDS – Official documents promising that a government or company will pay back money that
it has borrowed often with interest.
 BOOKEEPING- Writing down the details of transactions (debits and credits).
 BREAK-EVEN POINT – Where total costs equal total income from sales and the company makes
neither a profit nor a loss.
 BUDGET- A financial operating plan showing expected income and expenditure.
 BULL MARKET- A financial market of a group of securities in which prices are rising or
are expected to rise.

C
 CLUSTER- A group of similar things(e.g. companies) situated close together.
 COMMODITIES- are raw materials or primary products such as metals, cereals, coffe, etc.., that
are traded on special markets.
 COMPETITIVE ADVANTAGE – What an organization can do better than its competitors.
 CREATIVE ACCOUNTING- Using all available accounting procedures and tricks to disguise the true
financial position of a company.
 CREDITORS – People or institutions to whom money is owned.

D