Regnskab: engelsk terminologi til dansk (oversættelser) Flashcards

1
Q

Total net sales (revenue, sales)

A

Omsætning

pris*#enheder solgt

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2
Q

Cost of sales

A

Produktomkostninger (hvad koster det at lave produktet?)

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3
Q

Gross margin

A

Brutto resultat/ dækningsbidrag (Det der skal dække de faste omkostninger)

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4
Q

Operating expenses

A

Faste omkostinger (uafhængige af salg/succes for produktet. Denne typer er altid ens i værdi.)

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5
Q

Operating income

A

Resultat af primær drift/ resultat før renter/ resultat før finansielle poster.

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6
Q

Current assets

A

Kortsigtede aktiver (aktiver der på kort sigt skal likvideres til kontanter. Hvor hurtigt kan virksomheden dette?)

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7
Q

Inventories

A

Falder under current assets, og betyder varebeholdningens værdi (varelager).

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8
Q

Total current assets

A

Totale kortsigtede aktiver

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9
Q

Non-current assets

A

Langsigtede aktiver (skal ikke sælges inden for det næste år, da de skal producere produktet.)

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10
Q

Retained earnings/(accumulated deficit)

A

overført resultat (virksomhedens overskud)

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11
Q

Total shareholders equity

A

egenkapital

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12
Q

Depreciation

A

Afskrivning (hvor meget koster det at bruge et aktiv såsom en lastbil eller en container.

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