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Level 5

Accounting


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balance the books
to check that all the money in a business is accounted for
bean counter
an accountant
bottom line
the total, the final figure on a balance sheet, the results (of a business)
break even
to have expenses equal to profits
budget crunch
a situation where there is not enough money in the budget
carry over figures/numbers/costs
to transfer a figure or number or cost from one column or time to another
close the books
to stop taking orders, to end a bookkeeping period
crunch numbers
to do mathematical calculations
figure something out
to find an answer by thinking about something
go over the books
to check and analyze the accounting records of a company
in the black
to be successful, to be making money, to be profitable
in the red
to be losing money, to be unprofitable
keep books
to keep records of money that is gained or spent
number cruncher
an accountant, someone who works with numbers
red ink
debt (the red ink on a financial statement)
saddled with debt
to be burdened with debt
write off a debt/loan
to remove a debt/loan from a business record, to cancel a debt