Računovodstvo – Peti sklop besedišča
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.
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 the financial crisis, ABC Limited has recovered and is now in the black.
Prevod: biti v plusu
3) to go into in the red /to be in the red
Definicija: n. – to be loss-making; opposite of in the black
Primer rabe: Sales fell drastically last year so the company went into the red.
Prevod: iti v minus, biti v minusu
4) variable costs
Definicija: n. – costs incurred by a business that may vary in proportion to its activities
Primer rabe: Wages and material are both variable costs.
Prevod: variabilni stroški
5) overheads, overhead costs, indirect costs
Definicija: n. – costs incurred by a business which are not directly related to the product and/or service being sold
Primer rabe: ABC Limited has overhead costs of £24,000.
Prevod: režijski stroški, posredni stroški
Definicija: n. – money spent by a person or company on something
Primer rabe: An employee can claim for certain business expenses but these are strictly regulated.
Definicija: adj. – one-off, not repeating e.g. expenses
Primer rabe: A start-up business normally incurs high non-recurring costs incurred to establish the business.
Definicija: n. – the total amount of money spent by a person or organisation over a given period of time
Primer rabe: Expenditure on raw materials grew over the first six months of 2008 as price rose sharply.