finance, accounting & insurance
(BrE) hole-in-the-wall
(BrE) hole-in-the-wall
(AmE) automated teller machine
(AmE) automated teller machine
| Ned. | BrE | AmE |
|---|---|---|
| aandeelhouder | shareholder* | stockholder |
| aandeelhoudersvergadering (algemene...) | Annual General Meeting, AGM | annual meeting |
| aandelen (note 21) | shares* | stocks |
| aandelen (ingekochte/eigen ...) | own shares | treasury stock |
| aandelentranche | tranche | block (of stock) |
| aandelenkapitaal | share capital* | capital stock |
| aansprakelijkheids/WA-verzekering | third-party insurance (zie ook: BBI) | liability insurance |
| acceptgiro (zie giro) | ---- | --- |
| accountantsbedrijf | accountancy firm | accounting firm |
| accijns | excise duty | excise tax |
| achterstallig(e) belasting, huur, loon, etc. | arrears of taxes, rent, pay, etc. | back taxes, rent, pay, etc. |
| afbetaling (verkoop op ...), kopen op afbetaling | (sale) by instalments, hire purchase | installment plan/sales/buying, (sale) on installments |
| afdingen | haggle* | (also:) dicker |
| afschrijving (note 3) | (also:) writing off | depreciation*,amortization |
| afschrijving van immateriële activa | depreciation | amortization* |
| aftrekken (van de belasting) (note 11) | claim against tax | take as a deduction |
| aftrekposten (zie: belastingvoordeel) | claims against tax, (tax) allowances | itemized deductions, (tax) deductions |
| afzetten, te duur verkopen | overprice | gouge |
| afzetterij | overpricing | gouging |
| agio (note 1) | share premium | capital surplus, additional paid-in capital |
| alimentatie (zie ook: BBI) | maintenance | alimony |
| all-inprijs (zie: inbegrepen) | all-in price | package price |
| AOW-pensioen | old-age/retirement pension | ± social security |
| auto(kosten)vergoeding | (motor)car allowance | auto-expense allowance |
| automatische afschrijving, automatische incasso/betaling | direct debit, standing order (=opdracht tot periodieke betaling) | automatic draft/payment, electronic funds transfer |
| Autoriteit Financiële Markten, AFM | Financial Services Authority, FSA (before 1997: SIB) | ± Securities and Exchange, Commission, SEC |
| balans (note 1) | balance sheet | statement of financial position |
| bankbediende (zie ook: BBI) | cashier | (bank) teller |
| bankbiljet (note 32) | banknote | bill |
| bankcheque, bankwissel | banker's cheque, bank cheque | cashier's check, banker's draft |
| bankcode (note 38) | sort code | routing number |
| bankkosten | bank charges | service charge |
| bankopdracht | banker's order | money transfer order |
| bankpas | electron card | ------- |
| bankrekening | bank account | banking account |
| basisrentevoet | base rate | prime rate |
| bedrijfsresultaat, winst (note 1) | profit | income |
| Begrippenkader (note 1) | Statement of Principles | Conceptual Framework |
| belastbaar | dutiable* | taxable* |
| Belastingdienst(note 16) | Inland Revenue (Department), the Revenue | Internal Revenue (Service), IRS, the Treasury |
| belastingschijf | band, slice, tranche | (tax) bracket |
| belastingvoordeel/-vrijstelling | tax relief | tax benefit/-deduction/-exemption |
| belastingvrije som, onbelastbaar inkomen | personal (tax) allowance*, (zie OALD) | personal exemption, standard deduction (OALD), personal (tax) deduction |
| beleggingsfonds/-maatschappij | unit trust, authorised fund | mutual fund/trust, authorized fund |
| beleggingsfonds/-maatschappij, (met veranderlijk kapitaal) (zie ook: BBI) | open-end investment company | open-end managed fund |
| beroepsaansprakelijkheidsverzekering | professional indemnity insurance | malpractice insurance |
| bestek (bouwbestek) | bill of quantity, (project brief) | cost estimate* |
| bestekmaker | quantity surveyor | material appraiser |
| bestuursverslag (note 1) | director's report | ± Form 10-K |
| betaald, voldaan | put down, entered | charged |
| betaalpasje, bank-/pinpas (zie ook: BBI) | banker's card, cheque card | credit card |
| betalen met tegenzin | fork out*, shell out* | (also:) fork over |
| beursintroductie | offer for sale | initial public offering |
| beursvloer | trading floor* | pit |
| boekjaar | financial year, tax year, accounting year | fiscal year* |
| bouwvereniging | ± building society | ±savings and loan company |
| brandkast, geldkluis, geldkist | strong box | safe(ty) deposit box |
| brandstofaccijns, benzineaccijns | petroleum revenue tax | Federal Motor Fuels, Excise Tax |
| bronbelasting, bronheffing | deductions (at source)*, (also:) stoppages | (also:) withholding tax |
| Bruto Nationaal Produkt, BNP | Gross Domestic Product, GDP | Gross National Product, GNP |
| BTW, omzetbelasting (note 17) | VAT | sales tax |
| buitengewone posten | exceptional/extraordinary items | unusual items |
| claimemissie | rights issue | rights offering |
| classificatiebureau/-maatschappij | classification society | classification authority |
| clearing bank, algemene bank | clearing bank | clearing house |
| cliëntenrekening, kredietrekening | credit account | charge account |
| commanditair vennoot | limited/dormant/sleeping partner | silent partner* |
| commissionnairsfirma, (zie 'handel', note 2) | broking house | brokerage house |
| Consumentenprijsindex, CPI | Retail Price Index, RPI | consumer price index, CPI |
| contributie (voor vereniging) | subscription, subs | dues, (fees) |
| controlestrookje, talon | counterfoil | (check) stub |
| converteerbare obligatie | convertible loan stock | convertible bond |
| couponrendement | coupon yield | coupon rate |
| courtage | broking fee(s) | brokerage fee(s) |
| creditnota (note 41) | credit slip, credit note, paying-in slip | credit receipt |
| crediteur | creditor | payable, account payable* |
| Damrak | cf. Lombard Street, the City | cf. Wall Street |
| debetnota | debit note | debit receipt |
| debiteur | debtor | receivable, account receivable* |
| deelbetaling | part payment | partial payment |
| dekking (verzekerings...) | (insurance) coverage | (insurance) cover |
| dekkingsbewijs (zie: voorlopige polis) | cover note | binder |
| dividendbewijs | dividend warrant | dividend check |
| doorberekening (van kosten) | pass-through* | pass-along |
| doorrekenen van de cijfers, rekenen, "de sommetjes maken" (note 40) | crunch the numbers* | (ook:) crank the numbers |
| Douanedienst | Customs*, Customs and Excise | (also:) US Customs Service |
| dubieuze lening | impaired loan | doubtful loan |
| effectief rendement (over totale looptijd) | yield to redemption | yield to maturity |
| eigen risico (bij verzekering) | excess | deductible |
| eigen vermogen (note 1) | owned capital | equity capital, owner's equity |
| eigen vermogen (van vennootschap) | shareholders' funds | shareholders' equity, stockholders' equity |
| extra belasting | supertax | surtax |
| factuur | invoice* | bill* |
| faillissement, (law, note 26) | bankruptcy (of persons), liquidation (of businesses) | bankruptcy (persons/businesses), Chapter 7 (note 26) |
| faillissement (gedwongen ...) | compulsory winding up | involuntary bankruptcy |
| financieel directeur | Financial Director | Chief Financial Officer, CFO |
| financiële afdeling (van groot bedrijf) | counting house | finance department |
| financieren | (ook:) foot the bill | (ook:) bankroll |
| financieringsmaatschappij | (also:) finance house (OALD) | finance company* |
| fiscaal belasten | charge (something) to tax | impose tax (on sth.) |
| fraudeverzekering, integriteitverzekering | fidelity guarantee | guaranty insurance, fidelity insurance |
| gekruiste cheque | crossed cheque | third-party check, for deposit only |
| geldautomaat (zie ook: BBI) (note 62) | cash dispenser, Cashpoint, cash machine* (IntE), hole in the wall | automated teller machine, ATM*, instant teller, cash point, (also:) money-access machine |
| geldklopperij, geldverspilling | ------ | boondoggle |
| geldwissel (zie: postwissel) | -------- | ------- |
| gemeentebelasting (note 36) | council tax (na 1993), (tot 1993: community charge, poll tax) | city tax, local tax |
| gemeenteobligatie | local authority bond | municipal bond |
| getallenkraken (zie: doorrekenen) (note 40) | number crunching | number cranking |
| gevarengeld | danger money (zie OALD) | danger pay, hazard pay (zie OALD), hazardous duty money |
| gewone aandelen(note 1)(zie ook: BBI) | ordinary shares | common stock |
| gierig | close, cheap, stingy* | mean, chintzy |
| gireren, (giraal) overboeken (note 39) | transfer by giro | transfer, make a wire transfer |
| giro (note 39) | giro | wire transfer, (credit transfer system) |
| goedkoop, niet duur (note 9) | cheap* | inexpensive |
| gouden handdruk | golden handshake | golden parachute |
| hefboomwerking (note 1) | gearing | leverage* |
| hypotheekbank, bouwfonds | building society | mutual association, thrift, savings and loans (association), building and loan association |
| hypotheekverzekering | mortgage protection insurance | mortgage insurance |
| inbegrepen (zie: all-inprijs) | all-in | all-inclusive* |
| inboedel- en opstalverzekring, | buildings and contents insurance, household insurance | home owner's insurance, |
| incassomedewerker, schuldinner | debt collector* | (ook:) bill collector |
| indexfonds (?) | (also:) tracker fund | index fund* |
| ingehouden loon | building society | savings and loan company |
| ingehouden winst | retained profit | retained earnings |
| inschrijving (i.v.m. aanbesteding) | tender | bid |
| inschrijver (i.v.m. aanbesteding) | tenderer | bidder |
| investeringsbank | issuing house | investment bank |
| inzetprijs (bij veiling) | reserve price | upset price |
| jaarrekening (note 1) | annual accounts | (annual) financial statements* |
| kapitaaloverdrachtsbelasting | capital transfer tax, CTT | estate and gift taxes |
| kasbediende (bij bank/post) | cashier | teller* |
| kassa | till | cash register*, checkout*, checkpoint* |
| klantenpas, klanten(krediet)kaart | (also:) charge card (zie ook: BBI) | credit card* (IntE) |
| klapper (een ... maken) | hit/strike gold | strike paydirt |
| klimhypotheek | graduated payment mortgage | jeep mortgage |
| kluisje (geld ...) | strongbox | safe(ty) deposit box |
| koers/winstfactor (van aandeel), koers/winstverhouding | price/earnings ratio, P/E ratio, PER | price/earnings multiple |
| kost verdienen (de ...) (zie ook: BBI) | (also:) get a living | earn/make a living* (IntE) |
| kredietbeoordelaar/-informatiebureau | commercial/mercantile agency | credit agency |
| kredietbeoordeling | credit appraisal | credit analysis |
| kredietfaciliteit/-limiet, (op rekening-courant) (note 45) | overdraft, O/D | overdraft protection, bank loan, line of credit |
| kredietrekening (bij winkel/leverancier) | credit account | charge account |
| kruisen (een cheque ...) | (also:) cross a cheque | endorse* a check |
| langlopende overheidsobligaties | longs | long-term securities |
| latente belasting(verplichting) | deferred tax | deferred income tax |
| levensverzekering (note 8) | life assurance | life insurance* |
| lidmaatschapsgeld, contributie | subscriptions, subs | dues, (fees) |
| liquidatiedag, dag van afrekening | account day | settlement day |
| liquidatiewaarde (gedwongen verkoop) | forced-sale value | liquidation value |
| liquide middelen | liquid assets, liquid funds | liquidities |
| loonbelasting (note 15) | wage (withholding) tax*, income tax, (also:) pay-as-you-earn, PAYE | payroll tax, witholding tax* (IntE), pay as you go |
| loonzakje (zie ook: BBI) | wage packet, pay packet | pay check, pay envelope |
| makelaarsfirma (zie: commissionnairs) | broking house | brokerage house* |
| materiële vaste activa (note 1) | tangible fixed assets | property, plant, and equipment |
| Minister van Financiën (note 20) | Chancellor of the Exchequer | Secretary of the Treasury |
| Ministerie van Financiën (note 20) | the Treasury, (the) Exchequer | Department of the Treasury |
| motorrijtuigenbelasting (zie ook: BBI) | motor insurance | automobile insurance |
| naasting, onteigeningsrecht | compulsory purchase | eminent domain |
| nachtkluis | night safe* | night deposit(ory) |
| negatieve balans | adverse balance | negative balance |
| netto-winst, netto resultaat, zuiver-/netto-inkomen (note 1) | net profit after tax, profit for the financial year | (net) earnings, net income |
| niet-aflosbaar | irredeemable | non-redeemable |
| niet-uitkeerbare reserves | undistributable reserves, capital reserve | restricted surplus |
| nominale waard, parikoers/-waarde | nominal value, face value | face value, par value, stated value |
| obligatie (bedrijfs-) | debenture | corporate bond |
| offerte, prijsopgave (note 10) | quotation | estimate, quote |
| omzet (note 2) | turnover* | revenues*, sales* |
| omzetbelasting | value-added tax, VAT, turnover tax | sales tax |
| onderpand (bij geldlening / bank) | (also:) cover | collateral security* |
| onroerend-zaakbelasting, OZB (gemeentelijk) | council tax, community charge, business rates, "the rates" | (local) property tax |
| onstuimige handel | roaring trade | rushing trade |
| ontbindende voorwaarde | resolutive condition | resolutory condition |
| onteigeningsrecht (vgl. "naasting") | compulsory purchase | eminent domain |
| ontslagbriefje, de zak (krijgen) (note 29) | (also:) P45 | (also:) pink slip |
| ontslaguitkering (zie ook: BBI) | redundancy pay | severance pay |
| onvoldoende saldo (zie ook: BBI) | refer to drawer, RD | insufficient funds |
| opeisbaar (direct ...) | (also:) at call | on demand*, on call |
| overboeken, overmaken (zie: gireren) | ----- | ---- |
| overbruggingskrediet | bridging loan | bridge loan |
| overdrachttaks, (ong.:) schenkingsrecht | capital-transfer tax (zie ook: BBI) | -------- |
| overheadkosten, algemene kosten, vaste lasten, indirecte kosten | overhead (costs), overhead expenditure | overheads, overhead costs |
| pensioen (met ...) | retirement* | (also:) retiral |
| pensioen (voorziening) | superannuation | (retirement) pension |
| pensioenplan (note 18) | superannuation/pension scheme | pension plan |
| persoonlijke lening | consumer credit | installment credit |
| pinpas (zie: betaalpasje) (zie ook: BBI) | cash card, banker's car, cheque card | ATM card, (banking card) |
| platzak (volledig ..., spreektaal) | (stony) broke | (flat) broke* (OALD) |
| poen | dosh, lolly | dough |
| portefeuille (note 27) | wallet*, notecase | billfold*, pocket notebook, folding wallet, pocketbook |
| portemonnee (note 27) | purse | money/coin/change purse, money pouch |
| positieve discriminatie | equal opportunities programme | affirmative action |
| postwissel, geldwissel | postal order, PO | money order |
| preferent aandeel (zie ook: BBI) | preference share | preferred stock |
| President van de Centrale Bank | Governor (of the Bank of England) | Chairman (of the Fed. Reserve Board) |
| prijscompensatie | cost-of-living allowance | cost-of-living adjustment |
| registeraccountant | ± Chartered Accountant, CA | ± certified public accountant, CPA |
| rekening (in een restaurant) | bill | check, tab |
| rekening (op ..., i/e winkel) (zie ook: BBI) | credit account | charge account |
| rekening courant (note 10) | current account, (cheque account), (running account) | checking account, (CanE: chequing -) |
| respijtdagen, respijtperiode | days of grace | grace period |
| salarisadministrateur | payroll administrator | payroll clerk |
| salarisschaal | (also:) pay spine | salary/pay scale* |
| salarisverhoging | pay rise | pay raise |
| samenstelling (van jaarrekening) | (preparation of financial statements) | compilation |
| schadebeperking | damage limitation* (zie OALD) | (usually:) damage control |
| schijntje, fooitje | ----- | hay, peanuts, chump change, birdseed |
| slepen (note 1) | teeming and lading | lapping |
| sluitnota (bewijs voorlopige verzekering) | cover note | insurance binder |
| sluiten van de koop | completion | settlement, closing |
| smeergeld, steekpenningen | (also:) backhander | (also:) kickback, bribe* |
| sociale dienst (medewerker van de ...) | benefit officer | welfare officer* |
| sociale lasten | national insurance contributions | social security taxes |
| sociale uitkering/voorziening (note 7) | social security benefit | welfare (benefit), entitlement |
| sofinummer (note 5)), (Burger Service Nummer) | ± national insurance number, NI (zie OALD) | ± social security number, SSN (zie OALD) |
| solvabiliteitsratio | capital (adequacy) ratio | solvency ratio |
| spaar(bank)boekje | paying-in book/slip | pay check, pay envelope |
| spaarbrief, spaarcertificaat, spaarbewijs | savings certificate | certificate of deposit, CD, savings bond |
| spaarpot | money box | (money)bank |
| spaarrekening | deposit account | savings account, time account/-deposit |
| staafgrafiek | bar chart | bar graph |
| stapel bankbiljetten | wedge (of notes), a sheaf of notes | a wad of bills |
| stockdividend, | bonus/scrip/capitalisation issue | stock dividend |
| storten (geld ...) | pay in | deposit |
| storting | (also:) lodg(e)ment | deposit* |
| stortingsbewijs | paying-in slip, credit slip | (bank) deposit slip |
| successierechten (note 36), (zie ook: BBI) | (death duty), inheritance tax* (IntE), (succession duty), estate duty | estate tax, (verouderd: death tax*) |
| surseance (krijgen) (law, note 26) | go into administration | file Chapter 11 |
| systeembank (zie: clearing bank) | ---------------- | -------------- |
| taxateur (onroerend goed) | valuer*, surveyor | appraiser |
| taxatie | valuation | appraisal* |
| taxeren (onroerend goed) | value, valuate | appraise |
| tegoed (nog ...) | (also:) owing | outstanding* |
| termijndeposito | term deposit | time deposit |
| tweede hypotheek | second mortgage* | remortgage, home equity loan |
| uitbesteden | contract out* | outsource* |
| uitgaven (boekhoudkundig) | outgoings | expenditures |
| uitgebreide-gevarenverzekering | extended cover insurance | multiple peril insurance |
| uitkering (van een ... leven) | be/live on benefits | be/live on welfare |
| uitkeringen (zie: sociale ...) | benefits | entitlements |
| ui)lenen | lend* (to) | (also:) loan (to) |
| vakantiegeld | holiday pay | vacation pay |
| vals bankbiljet, vals briefje | forged note | counterfeit bill |
| valutahandelaar | currency- / foreign exchange dealer | currency / foreign exchange trader |
| variabele hypotheek | variable rate mortgage | adjustable rate mortgage |
| variabel(e) rente(percentage) | floating rate | variable rate |
| vaste activa (note 1) | fixed assets | non-current assets* |
| vennootschapsbelasting | corporation tax | (corporate) income tax |
| verbeteringsheffing | betterment levy | improvement assessment |
| vereniging voor onderlinge bijstand | friendly society (zie ook: BBI) | mutual-aid society |
| verlies- en winstrekening | profit and loss account | income statement |
| vermogensbelasting (vgl. OZB) | wealth tax | net worth tax |
| vertegenwoordiger, handelsreiziger | commercial traveller | traveling salesman |
| verzekerde som | sum assured | face amount |
| verzekeringgsdekking | cover | coverage |
| verzekeringsdekking (voorlopige ...) | cover note | binder |
| verzekeringsexpert, schade-expert (note 44) | (claims) assessor, loss adjuster (zie OALD) | (claims) adjuster, claims examiner, insurance adjuster (zie OALD) |
| verzekeringsuitkering | (insurance) pay-out | (insurance) award/-settlement |
| verzilveren (van een cheque) | encash (a cheque) | cash (a check) |
| volksverzekering(en) | national insurance | ± social security |
| voorkeursrecht, recht van eerste koop (?) | pre-emption (rights) | pre-emptive rights |
| voorlopige polis, dekkingsbewijs | cover note | binder |
| voorrijkosten | call-out charge | house call charge |
| voorziening, reserve (boekhoudkundig) | provision | allowance, (also:) accrual |
| vraagprijs | asking price* | (also:) asked price |
| WAO-uitkering | incapacity benefit | disability benefit* |
| WA-verzekering (zie: aanspr. verz.) | third-party insurance (zie ook: BBI) | liability insurance |
| werkelijke kosten | outturn | actuals* |
| werkkapitaal | floating capital, working capital* | current capital |
| Wet Financiële Dienstverlening (Wfd) | Financial Services Act (since 1-3-2004) | Insiders Trading Sanctions Act |
| winst- en verliesrekening (note 1) (note 51) | profit and loss account, P&L a/c, (income and expenditure account) | income statement, earnings statement, statement of earnings (vergelijk: (persona) earnings statement = salarisspecificatie) |
| winstreserve (note 1), ingehouden/onverdeelde winst | retained profit(s) | acquired surplus |
| WOZ-waarde | annual value, (till 1990: rateable value) | assured value |
| zakenbank | merchant bank (zie OALD) | investment bank (zie OALD) |
| zakenbankier, investeringsbankier | merchant banker | investment banker, i-banker |
| zakgeld (zie ook: BBI) | (usually:) pocket money* | (usually:) allowance |
| zegelrecht, zegelbelasting | stamp duty | stamp tax |
| zekerheid/waarborg/onderpand (zakelijk) | (also:) cover | collateral security |
| zichtdeposito, direct opvraagbaar tegoed | sight deposit | demand deposit |
| zichtrekening (vgl. rekening courant) | instant access account | demand account |