京都で英会話を習うなら!四条烏丸より徒歩5分
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This week's topic is: Case Study - Cash Flow
Vocabulary:
accounts receivable (n.) - money owed to a company by its debtors
overdraft (n.) - a deficit in a bank account caused by drawing more money than the account holds
IRS (n.) - The Internal Revenue Service (IRS) is the U.S. federal agency that oversees the collection of taxes—primarily income taxes—and the enforcement of tax laws
diligence (n.) - careful and persistent work or effort
accrual (n.) - the accumulation or increase of something over time, especially payments or benefits
accrual accounting (n.) - an accounting method where revenue or expenses are recorded when a transaction occurs versus when payment is received or made
dividends (n.) - a sum of money paid regularly (typically annually) by a company to its shareholders out of its profits (or reserves)
working capital (n.) - the capital of a business which is used in its day-to-day trading operations, calculated as the current assets minus the current liabilities
line of credit (n.) - an amount of credit extended to a borrower.
