tax accounting calculating an individual's or a company's liability for tax. Maksu raamatupidamine. 6. auditing inspection and evaluation of accounts by a second set of accounts. Auditeerimine. 7. creative accounting using all available accounting procedures and tricks to disguise the true financial position of a company. Loov/topelt raamatupidamine. Assets-varad Depreciation-odavnema Liabilities-kohustus Turnover-käive Creditors- Debtors-võlg Overhead-üldkulu Share or stockholder- osanik, aktsiaomanik Stock or inventory- varu, ladu Revenue or earnings or income- aastatulu
D kaubakoodid Debenture laenukohustus Factoring faktooring (kaubaarvete ost) Debt võlg FIFO : first in first out järjestusviis, mis viimati tuli sellest peab esimesena lahti Debtors võlgnikud saama Debtors payment (settlement) period Finance lease finantseeritud üür võlgnike makseperiood Financial statements arveldusaruanne Fixed assets kasutusomand, põhikapital Indirect costs kaudsed kulud Fixed cost kindle kulutus Insolvency maksujõuetus Flexible budget jooksev eelarve Intangible assets mittemateriaalsed
Branch Office Any enterprise may establish a branch. It is the sub- unit of a business entity and is not a separate legal entity. Therefore, the liability of its founder may not be limited to the assets of the branch itself. The latter denotes that the founder is financially liable for the obligations of the branch. Business Partnership (BP) Business Partnership is an association of two or more persons (physical or legal persons), who share the responsibility before the creditors as joint debtors and have unlimited personal liability. The degree of responsibility of each partner towards each other is written out in a Partnership Agreement. BP is not a legal person. Individual Entrepreneur (IE) As the owner of an enterprise, an individual entrepreneur is a physical person whose entrepreneurial activity shall be conducted in an entrepreneurial manner. In legal relations such person shall act on its own behalf. IE is not a legal entity. An individual entrepreneur uses its rights and
Telegraph lines, magazines, and newspapers provided people with steady flow of information. England proudly proclaimed itself to be the "Workshop of the World, "a position that the country held until the end of the 19th century when Germany, Japan and United States overtook it. However, working conditions were brutal and unhealthy, safety was disregarded it all left an imprint on workers' life expectancy. For the jobless there were poorhouses and debtors ' prisons the dark side of Dickens' novels. Between the 1770 and 1821, the population of Britain rose from 8.3 million to 14.2 million. London was the largest and richest city in Europe. In 1811 it was the first city in the world to reach a population of a million. It was also an important financial centre: merchants could borrow money from its banks, take out insurance, buy and sell shares.
proportionally to their shares. Article 16. Branch Office of a Company 1. Company may establish a branch office, which is not a legal person. The branch office of a company registered in Georgia does not require registration. Article 20. Concept of a General Partnership 1. A general partnership is a company where several persons (partners) carry out an entrepreneurial activity jointly under a single name and are liable for the obligations of the company as joint debtors to their creditors directly with all of their property Article 34. Concept of a Limited Partnership 1. Limited Partnership is a company where several persons carry out an entrepreneurial activity under a single brand name and liability of one or several partners to the creditors is limited to agreed pledge amount the limited partners, while the liability of other partners is unlimited the general partners. 4
stallssellingeverything10)from Frenchcheese to seafoodor width anddebt. freshbread Then,further 11)on/along,you will find the Shelby Friedman (USjournalist) freshestfruit and vegetables 12)in the city The marketis Creditorshave better memoriesthan debtors. openall day 13)from Tuesday to Saturday and 14)on Sunday Benjamin Franklin(USstatesman) mornings 15)in the summer. C l o t h e sm a k e r h e m a n Mark Twain(USnot,elist)
stallssellingeverything10)from Frenchcheese to seafoodor width anddebt. freshbread Then,further 11)on/along,you will find the Shelby Friedman (USjournalist) freshestfruit and vegetables 12)in the city The marketis Creditorshave better memoriesthan debtors. openall day 13)from Tuesday to Saturday and 14)on Sunday Benjamin Franklin(USstatesman) mornings 15)in the summer. C l o t h e sm a k e r h e m a n Mark Twain(USnot,elist)
stallssellingeverything10)from Frenchcheese to seafoodor width anddebt. freshbread Then,further 11)on/along,you will find the Shelby Friedman (USjournalist) freshestfruit and vegetables 12)in the city The marketis Creditorshave better memoriesthan debtors. openall day 13)from Tuesday to Saturday and 14)on Sunday Benjamin Franklin(USstatesman) mornings 15)in the summer. C l o t h e sm a k e r h e m a n Mark Twain(USnot,elist)
stallssellingeverything10)from Frenchcheese to seafoodor width anddebt. freshbread Then,further 11)on/along,you will find the Shelby Friedman (USjournalist) freshestfruit and vegetables 12)in the city The marketis Creditorshave better memoriesthan debtors. openall day 13)from Tuesday to Saturday and 14)on Sunday Benjamin Franklin(USstatesman) mornings 15)in the summer. C l o t h e sm a k e r h e m a n Mark Twain(USnot,elist)
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