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Računovodstvo = Accounting

Ste računovodja in morate pri svojem delu uporabljati tudi angleščino? Potem bo to poglavje kot nalašč za vas, saj povzame vso pomembnejše besedišče tega področja.

Uvodna dva sklopa se osredotočata na davke in besedišče povezano z njimi (tax bracket, tax allowance), sledi izrazje, ki se navezuje na račune (accounts payable, accounts receivable), sredstva (fixed assets, appreciating asset), bilanco (balance sheet), stroške (overheads, variable costs), povečanje in zmanjšanje vrednosti sredstev (appreciation, amortisation) in ostalo.

Računovodstvo – Deseti sklop besedišča

    1) journal Definicija: n. – a record of transactions of a business set out in a chronological order Primer rabe: ABC Limited maintains a journal detailing all its transactions. Prevod: dnevnik 2) IPO (initial public offering) Definicija: abb. – the first sale of share in a company which results in the company being listed on […]
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    Računovodstvo – Deveti sklop besedišča

      1) start-up Definicija: n. – a new business, normally an internet business Primer rabe: I worked for a small start-up internet business which sold French antique furniture in the UK. Prevod: novoustanovljeno podjetje 2) economically/commercially feasible/viable Definicija: adj. – a business or project which is or is considered to produce a profit over a given […]
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      Računovodstvo – Osmi sklop besedišča

        1) amortisation Definicija: n. – reducing the value of assets to reflect their reduced value over time, often for the purpose of accurate accounting of intangible assets Primer rabe: A company must amortise certain assets and reflect this in their accounts. Prevod: amortizacija 2) to appreciate Definicija: v. – to increase in value Primer rabe: […]
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        Računovodstvo – Sedmi sklop besedišča

          1) sales volume Definicija: n. – the total amount of sales made by a company Primer rabe: Sales volume for Q3 2009 exceeded all expectations. Prevod: obseg prodaje 2) profit Definicija: n. – a positive return from an investment; the excess revenue after any expenses have been paid Primer rabe: The aim of all commercial […]
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          Računovodstvo – Šesti sklop besedišča

            1) pro-forma invoice Definicija: n. – an invoice sent before goods or services are supplied containing basic details of the transaction. Primer rabe: We have sent you a pro-forma invoice. The final invoice will be sent later subsequently. Prevod: predračun 2) invoice Definicija: n. – bill issued by one who has provided products and/or services […]
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            Računovodstvo – Peti sklop besedišča

              1) budget Definicija: n. – an amount of money allotted to a given purpose or organisational unit Primer rabe: The marketing budget for 2010-2011 is £2,000. Prevod: proračun 2) to go into the black/ to be in the black Definicija: n. – profit-making; opposite of in the red Primer rabe: After incurring heavy losses during […]
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              Računovodstvo – Četrti sklop besedišča

                1) cash flow Definicija: n. – the cash generated and spent by a company over a given period of time Primer rabe: The biggest problem facing small businesses is poor cash flow. Prevod: denarni tok 2) cash flow statement Definicija: n. – a financial statement showing cash generated by a company Primer rabe: A cash […]
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                Računovodstvo – Tretji sklop besedišča

                  1) CFO Definicija: n. – the chief financial officer of a company Primer rabe: An accountant’s training is a good basis for becoming a CFO. Prevod: direktor gospodarsko-finančnega sektorja 2) accounting Definicija: n. – maintaining financial records of a company; also adj. Primer rabe: The Board of Directors is discussing several important accounting issues. Prevod: […]
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                  Računovodstvo – Drugi sklop besedišča

                    1) tax liability Definicija: n. – the total amount of a tax owed by a person or company Primer rabe: A company’s tax liability falls if the company makes fewer sales. Prevod: obveznost za davek 2) allowance Definicija: n. – a proportion of an income that is not subject to tax, normally because it comes […]
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                    Računovodstvo – Prvi sklop besedišča

                      1) tax Definicija: n. – money paid to a government for use by the government for public activities; also v. to tax Primer rabe: The accountant is preparing the annual accounts in order to calculate how much corporation tax the company owes. Prevod: davek 2) tax payer/taxable person Definicija: n. – someone who has to […]
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