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Account sales: Conto di vendita in commissione, conto di netto ricavo.
Record delivered by a broker or commission merchant to the owner of a consignment of goods, showing the amount and sale prices of goods sold and deductions for commissions and freight and other expenses.

Accountant: Ragioniere, contabile.
One skilled in keeping the accounts of a firm and responsible for their accuracy. Certified public accountant (CPA). Corresponding to a chartered accountant in England, is one who has qualified for a certificate from the state and is consequently engaged to check on and certify the accuracy of a firms' books.

Accounting: Contabilità.
Recording, classifying, summarizing and interpreting in a significant manner and in terms of money, transactions and events of a financial character.

Accounts payable: Conto creditori diversi.
Trade accounts of businesses representing obligations to pay for goods and services received.

Accounts receivable: Conto debitori diversi.
Trade accounts of businesses representing moneys due for goods sold or services rendered evidenced by notes, statements, invoices or other written evidence of a present obligation.

Accrual method of accounting: Contabilità per competenza.
Used for most corporate financial statements. Revenues are counted during the time they're earned, and expenses are counted during the time they're incurred. Cash doesn't need to change hands to be recorded. This is a fuller way of looking at financial health. It's as if you kept records not just of checks you'd written and deposits you made, but also of what you owed on your credit cards and what you were owed by others.

(To) Accrue: Maturare, accumularsi.
To accumulate over a period of time, such as accrued interest, accrued expense or accrued depreciation. As an example, accrued expenses have been incurred but are not yet payable. See also accrued.

(To) Amortize: Ammortizzare.
Repayment of a loan by installments; an accounting procedure allowing gradual repayment (retirement) of a debt by means of systematic payments of principal and interest over a period of the estimated life of the asset on which the loan is made or secured. For fixed assets, depreciation is the allowance for wear-out. For natural resources, depletion is the allowance for the wasting away of the asset.

Appreciation: Plusvalenza, rivalutazione.
An increase in value of an asset due to economic or related causes. The opposite of depreciation.

Asset based financing: Finanziamento garantito.
A loan that is secured by a specific asset of a small business, especially accounts receivable or inventory.

Asset: Attività singola.
Things a company controls, which usually means it owns these items. A car company's assets would include everything from computers used by the accounting department, to cars not yet sold, to the factory where the autos are made. Items must have value and must have been obtained for a measurable cost; broken computers that can't be repaired don't count, nor does a company's reputation.

ATM: Bancomat.
Automatic teller machine (ATM) — the machines that let you do your banking without dealing with a person. At ATMs, you can take cash from your account, make deposits and move money between accounts. All you need is a password you key in and an access card.

Balance sheet: Bilancio patrimoniale.
A reckoning of a company's financial health at a given time. Lists assets, liabilities and equities.

Balance: Saldo.
Whatever money amount is left over as a remainder amount, such as the amount still due to be paid. In accounting, the equality of debits and credits in an account or an expression of the difference between the debits and credits. When used as a verb, "to balance" means to bring both sides into equality, that is, to make debits and credits equal. A common expression is "to balance the checkbook," meaning to verify that your record reconciles with the statement received from the bank.

Bank account: Conto bancario.
Money deposited in a bank and subject to withdrawal by the depositor.

Bank card: Carta di credito.
A document issued to a customer of a bank that allows the customer to perform some banking transactions with automated tellers rather than with a human attendant (teller). Not to be confused with a credit card.

Bank charge: Spese bancarie.
A fee for services performed by a bank; a bank service fee. Also, to purchase an item charged to a credit card issued by a bank.

Bank check: Assegno bancario.
Any of several checks issued by a bank, such as a cashier's check, certified check or bank draft.

Bank credit: Credito bancario.
The approval by a bank that a customer can borrow from the bank; a good credit standing with a bank.

Bank draft: Assegno circolare.
A bill of exchange (draft) drawn by a bank on another bank.

Bank loan: Prestito bancario.
Money borrowed from a bank. See also loan, debit.

Bill: Cambiale, conto, nota.
In small business, bill most often means invoice; a notification of an amount to be paid for goods or services performed. Also a due bill; a document stating a debtor's obligation to a creditor. Other definitions include: 1) paper currency such as a $20 bill; 2) short for a bill of sale, a document used to transfer assets from seller to buyer; 3) short for due bill; 4) short for treasury bill; 5) short for bill of exchange.

Blue chip: Azione industriale di prim'ordine.
A stock regarded as an especially good investment.

Bond: Obbligazione, titolo a reddito fisso.
A written promise to repay a loan plus interest, usually more than one year after the bond is issued. Investors buy bonds from a company or government entity, essentially loaning the company or government that money.

Bookkeeping: Contabilità, tenuta dei libri.
The act of maintaining written documentation of the financial information in a business. The work of keeping a systematic record of business transactions.

Books (of accounts): Libro contabile.
The financial records of a business. Usually refers to the lowest level of recorded data, before summaries are made.

(To) Borrow: Prendere in prestito, mutuare.
To take or use something that belongs to another with the understanding it will be returned; especially in finance, to obtain a loan of money from another with the promise to repay.

Budget: Bilancio preventivo, piano economico.
Plan for the expenditure of income.

Bull: Rialzista.
One with optimistic attitude toward business; one who anticipates upswings in the market; opposite of bear.

Buy out: Acquisto in blocco.
Purchase of at least a controlling percentage of a company's stock so as to take control of its assets and operations, often the purchase of an entire small company.

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