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1、 .Forms of ownership: Sole Proprietorshipa business owned and operated by a single individual. Partnership- a business owned by two or more people. Limited Companya company where ownership is represented by companys shares.1. Board of directors-.C the officials elected by shareholders who rule the c
2、ompany2. Current liabilitiesthe money that a company during which certain goods are produced.3. Dividendscompany profits paid to shareholders.4. Entrepreneur- person who sets up a new commercial enterprise to make a profit.5. Indebtedness - amount of debts6. Initial funds -funds used in starting a b
3、usiness.7. Liabilities - the amount of debt that must be paid.8. Shareholders- those who own shares of a companys stock.9. Accounting - the action or process of keeping financial accounts. Is a system of gathering , summarizing and communicating financial information for a business firm, government
4、or other organizations.10. Balance sheet - is a statement which describes the companies resources and indicates where these resources have come from.11. Bankruptcy -when a company is judged legally to be unable to pay its debts .12. Fiscal policy/tax policy - is a governments policy that deals with
5、governments taxing and spending programs.13. Income statementa report of firms revenue and expenses during a certain period. 14. Rate of inflation - is the amount on the speed of inflation.15. Sales ledger - a book in which a company records all its sales.16. Distributionthe movement of goods & serv
6、ices from producer to customer.17. Assets18. Barterexchanging of goods and services for other goods or services.19. Equity capital-funds (in a company) raised by selling stock and retained earnings.20. Bonda certificate issued by the government or a company promising to pay back borrowed money at a
7、fixed rate of interest on a specified date.21. Cash-22. Fixed assets-23. Cash on delivery-a method of payment for goods at the time of delivery24. Cash with ordera method of payment for goods when cash is paid to the supplier at the time that the order in placed.25. Commodity-26. Consumer-somebody,
8、who uses goods or services.27. Currencythe money in use in a country.28. Demand- -customer interest in acquiring smth.29. Supply-e the quantities of a type of goods available on the market.30. Supplierthe company that provides the materials needed for manufacturing a product31. Raw materials-the mat
9、erials used in a manufacturing process.32. Working in progress (WIP)the stage in a company during which certain goods are produced.33. Finished stock-a supply of goods for sale, usually kept at a warehouse.34. Current assetsinclude cash and items that can be easily turned into cash35. Durable goodsl
10、ong-lasting products.36. Advertising-the promotion of goods or services through media.37. Advertising agencyan organization which provides (for a certain commission) advertising services.38. Discount-a reduction in the usual price of something.39. To settle a complaint-to put things in order to sati
11、sfy the customer.40. Hire-purchase contracts (installment sales)a system for buying goods involving a series of payments at regular intervals.41.JIT (just in time) -a manufacturing and stock-control system in which goods are produced and delivered as they are required.42. Lean production-doing thing
12、s as quickly and cheaply as possible, without waste.43. Marketingthe activity of presenting advertising and selling companys products in the best possible way.44. Markup-the difference between the manufacturing cost of an item and its selling price.45. Output-46. Outsourcing-using outside suppliers
13、for goods or services.47. Premises-the buildings used in running a business. 48. Profit- money that you gain by selling things or doing business after your costs have been paid.49. Real estateland including all the property on it.50. Receivablesthe assets owed to a company.51. To retail- to sell goo
14、ds to customers in small quantities and without a discount. (to sell in small amounts)52.To wholesale- to sell goods in large amounts.53. Seasonal demandthe demand dependent on the time of year.54. Stock (inventory) -a supply of raw materials, work-in progress and finished goods that is available for use.55. Working capitalthe money that a business has available for its operation.56. Bad debtsa sum of money owed that is unlikely to be repaid.57. Credit card-58. Credit limitthe maximum amount of credit given to a customer.59. Credit ratingthe figure showing a custo
