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 pay tax
Primer rabe: Are you a tax payer?
Prevod: davčni zavezanec
3) property tax
Definicija: n. – tax paid on the properties owned by a person or organisation
Primer rabe: Property tax rates differ depending on the size and location of the building.
Prevod: davek na nepremičnine
4) VAT (value added tax)
Definicija: abb. – a tax added to the price of most goods and services; certain goods and services are exempt such as certain food and children’s’ clothes
Primer rabe: Certain basic goods are exempt from VAT.
Prevod: DDV (davek na dodano vrednost)
5) non-taxable
Definicija: adj. – something that is not subject to tax
Primer rabe: Rental income of up to £4,000 p.a. is non-taxable.
Prevod: neobdavčen
6) tax bracket/band
Definicija: n. – the rate of tax applicable to a particular revenue or income
Primer rabe: I am now in a higher tax bracket because I earn over £25,000.
Prevod: davčni razred
7) tax rate
Definicija: n. – the rate at which income, normally in the form of a salary, is taxed
Primer rabe: The income tax rate will increase from 1 January 2011.
Prevod: davčna stopnja
8) taxation authority
Prevod: davčna uprava
9) tax return/declaration
Prevod: davčna napoved
10) tax relief
Prevod: davčna olajšava
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