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| Term
used in UK annual report |
|
US equivalent
or definition |
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| Accounts |
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Financial statements |
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| Associates |
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Equity investees |
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| Capital allowances
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Tax depreciation |
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| Capital redemption
reserve |
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Other additional
capital |
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| Creditors |
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Accounts payable
and accrued liabilities |
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| Creditors: amounts
falling due within one year |
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Current liabilities |
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| Creditors: amounts
falling due after more than one year |
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Long-term liabilities |
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| Debtors: amounts
falling due after more than one year |
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Other non-current
assets |
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| Employee share
plans |
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Employee stock
benefit plans |
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| Finance lease
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Capital lease |
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| Financial year
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Fiscal year |
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| Fixed asset investments
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Non-current investments |
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| Freehold |
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Ownership with
absolute rights in perpetuity |
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| Gearing |
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Leverage |
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| Inland calls |
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Local and long-distance
calls |
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| Interests in associates
and joint ventures |
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Securities of
equity investees |
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| Investment in
own shares |
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Treasury shares |
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| Loans to associates
and joint ventures |
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Indebtedness of
equity investees not current |
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| Net book value
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Book value |
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| Operating profit
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Net operating
income |
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| Other debtors
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Other current
assets |
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| Own work capitalised
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Costs of group’s
employees engaged in the construction of plant and equipment
for internal use |
| Profit |
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Income |
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| Profit and loss
account (statement) |
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Income statement |
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| Profit and loss
account |
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Retained earnings |
| (under “capital
and reserves” in balance sheet) |
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| Profit
for the financial year |
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Net income |
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| Profit on sale
of fixed assets |
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Gain on disposal
of non-current assets |
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| Provision for
doubtful debts |
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Allowance for
bad and doubtful accounts receivable |
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| Provisions |
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Long-term liabilities
other than debt and specific accounts payable |
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| Recognised gains
and losses (statement) |
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Comprehensive
income |
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| Reserves |
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Shareholders’
equity other than paid-up capital |
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| Share based payment
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Stock compensation |
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| Share premium
account |
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Additional paid-in
capital or paid-in surplus (not distributable) |
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| Shareholders’
funds |
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Shareholders’
equity |
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| Stocks |
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Inventories |
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| Tangible fixed
assets |
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Property, plant
and equipment |
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| Trade debtors
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Accounts receivable
(net) |
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| Turnover |
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Revenues |
