Računovodstvo – Deseti sklop besedišča
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.
2) IPO (initial public offering)
Definicija: abb. – the first sale of share in a company which results in the company being listed on a stock exchange
Primer rabe: ABC Technology is planning an IPO on the London Stock Exchange in spring 2011.
Prevod: prva javna ponudba
3) (to pay out) dividends
Definicija: n. – profits of a company distributed to shareholders
Primer rabe: Dividends are only paid out if the company makes a profit.
Prevod: (izplačati) dividende
Definicija: n. – a form of debt instrument, allowing governments and companies to raise capital
Primer rabe: ABC Limited has issued a 5-year bond to raise capital for its overseas growth.
Definicija: n. – money received during a particular period of time, normally for products or services (a company), the same as sales and turnover
Primer rabe: The company’s revenue in 2009 grew by 4%.
Definicija: n. – money earned by a company or an individual
Primer rabe: Companies in the textile sector are expecting earnings to fall in Q2 due to the higher price of cotton.
Prevod: dobiček, čisti osebni prihodek
Definicija: n. – a person who assesses something, normally an accountant who reviews the annual accounts of a company
Primer rabe: The auditor is due to review the accounts at the end of the financial year.
8) to audit
Definicija: v. – to perform a detailed review of financial records
Primer rabe: The accountant audits our books once per year.
9) to deduct
Definicija: v. – to subtract
Primer rabe: The accountant deducted 300 euro from the total amount.
Definicija: adj. – not permitted, contrary to a law or regulation
Primer rabe: Unauthorised use of the company’s credit card may result in severe sanctions.
Definicija: abb. – earnings before interest, taxes, depreciation and amortisation
Primer rabe: ABC Limited anticipates EBITDA in 2010 to be around 5% lower compared to the previous year due to unfavourable market conditions.
Prevod: poslovni izid pred davki, obrestmi, odpisi in amortizacijo
Definicija: n. – 1) the share of a company owned by shareholders; 2) stocks/shares
Primer rabe: Many analysts consider that it is wiser to invest in equities rather than property.
Prevod: 1) delniški kapital 2) delnice
Definicija: n.- when someone withholds your wages to pay off your debt to a third party
Definicija: v. – 1) to provide a company with capital; 2) to turn an asset into capital, normally by selling it; and 3) to record a cost as a capital asset in the accounts of a company
Primer rabe: Many banks had to be recapitalised during the 2008 financial crisis.