Tiếng Anh Tài khoản nợ Ngân sách khấu hao Khách nợ cổ tức vốn cổ phần Bao thanh toán Chi phí cố định Quỹ dòng chảy chuẩn chi phí gián tiếp lợi nhuận gộp tỷ lệ nội bộ (IRR) Các khoản cho vay dự trữ Lợi nhuận Lợi nhuận Lợi nhuận trên doanh thu bán hàng Cổ phần Chứng khoán chi phí biến đổi tiếng Anh-Mỹ Báo cáo tài chính | 8 How to Understand Business Finance Table Common terms in English and US English English US English Other Accounts Financial statements Books Budget Business plan Operational plan Creditors Payables Accounts payable Debtors Receivables Accounts receivable Depreciation Amortization Dividend Drawings Equity Owners funds Factoring Cash discounting Fixed costs Expenses Burden overheads Funds flow Cash flow statement Gearing Leverage Gross margin Gross profit Contribution Indirect costs Internal rate of Sales general and administration SG A return IRR DCF yield Loans Debt Net profit Net income Profit Earnings Profit and loss account Income statement Reserves Retained earnings Return on sales Return on revenue Sales Revenue Income top line invoice value Shares Stock Stock Inventory Variable cost Fluctuating cost Cost of goods sold COGS 9 2 The business cycle Setting up a company Businesses differ to such a huge degree that each one is truly unique and yet they all go through one simple process in much the same way. We will call it the business cycle. They produce and deliver a product or service they invoice the customer they pay their bills they get paid by their customers and they do the books. We are going to set up an imaginary company to demonstrate this process. The business is represented visually in Figure . Let s take a look at our business. First we re going to rent an industrial unit. This can accommodate up to four production units and the rent will be the same whether we have one unit or four. We d like to have some cash in this business. In reality this would be held in a bank account or in your back pocket if you were a market trader but we ll have a cash box on our premises to place this cash in. Do we want to have a lot or only a little money in this cash box Already we see a potential argument brewing between departments so let s come back to this question in a later chapter. 10 How to Understand Business Finance Figure An imaginary business
