Angleščina za ekonomiste

Tudi izkušeni ekonomisti pogosto ne poznajo razlik med ekonomskimi izrazi, ki jih uporabljajo v ZDA in Veliki Britaniji. Zato smo za vse, ki vas področje ekonomije podrobneje zanima, pripravili kratek slovarček razlik.

Če vas področje ekonomije in financ ne zanima preveč, si lahko ogledate tudi slovar splošnih razlik med angleškimi izrazi, ki jih uporabljajo v ZDA in Veliki Britaniji.

Angleščina (UK)	Angleščina (ZDA)
acquisition accounting	purchase accounting
articles of incorporation	bylaws
balance sheet	statement of financial position
banknote	bill
bonus or scrip issue	stock dividend or stock split
building society	savings and loan association
Chartered Accountant (CA )	Certified Public Accountant (CPA)
cheque (bank)	check
clerk (bank)	teller
current account	checking account
deferred tax	deferred income tax
depreciation	amortisation
exceptional items	unusual items
finance leases	capital leases
Inland Revenue	Internal Revenue
land and buildings	real estate
merger accounting	pooling of interests
nominal value	par value
non-pension post-employment benefits	OPEBS
old-age pension, state pension	Social Security
ordinary shares	common stock
own shares purchased but not cancelled	treasury share
pay rise	raise
preference shares	preferred stock
price rise	price hike
profit and loss account	income statement
profit for the financial year	net income
provisions	allowances
share premium	additional paid-in capital
shareholders’ funds	stockholders’ equity
stock	inventory
turnover	revenues
undistributable reserves	restricted surplus or deficiency
unit trust	mutual fund
value-added tax (vat)	sales tax