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 to a customer
Primer rabe: You will receive an invoice for the total course fees in a week.
Prevod: račun, faktura
3) settlement
Definicija: n. – payment of debt in full; also v. to settle
Primer rabe: Settlement of all debts must be completed by 31 December.
Prevod: poravnava
4) settled bill
Definicija: n. – a bill that has been paid
Primer rabe: I have a settled bill of £250.
Prevod: poravnan račun
5) receipt
Definicija: n. – a document proving that a payment has been made
Primer rabe: Receipts must be shown for all business expenses reimbursed.
Prevod: prejemek
6) refund
Definicija: n. – money paid back to the person or organisation who originally made the payment, this may be the full or partial amount; also v. to refund
Primer rabe: ABC Limited overpaid tax in 2008 and received a refund in 2009.
Prevod: vračilo denarja
7) outstanding/unsettled bill
Definicija: n. – a bill that has not been paid
Primer rabe: I have an outstanding gas bill of £150.
Prevod: neporavnan račun
8) debt
Definicija: n. – something owed by a person or organisation to another person of organisation
Primer rabe: ABC Limited has been liquidated because it had debts of over £50,000 that it could not pay.
Prevod: dolg
9) bad debt
Definicija: n. – money owed to an organisation that will not or is unlikely to be paid and is normally written off in the profit and loss account when it has been recognised as such
Primer rabe: During the recession, credit card companies have had to write off over £300 million worth of bad debt.
Prevod: slaba terjatev
10) deficit
Definicija: n. – any excess of liabilities over assets
Primer rabe: Most western governments now have large deficits of over 8% of national GDP.
Prevod: primanjkljaj
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