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: računovodstvo
3) (company’s) books (inf.)
Definicija: n. – a company’s financial records
Primer rabe: The auditor is going through the books to identify any problematic transactions.
Prevod: računovodske knjige
4) accountant
Definicija: n. – a person who maintains and reviews financial records for a company; the accountant may be employed by another company or employed in-house
Primer rabe: I have asked my accountant to review the company’s accounts.
Prevod: računovodja
5) account
Definicija: n. – a record of financial transaction, often plural
Primer rabe: The company normally publishes its accounts within three months of the end of the financial year.
Prevod: račun
6) accounting period
Definicija: n. – a period of time for which a financial statement is produced e.g. a quarter
Primer rabe: The company has made a loss compared to the same accounting period last year.
Prevod: obračunsko obdobje
7) fiscal year, financial year
Definicija: n. – twelve consecutive months specified as the period for the purpose of financial reporting and preparation of financial statements
Primer rabe: ABC Limited’s financial year runs from 1 April to 31 March.
Prevod: fiskalno leto, proračunsko leto
8) accounts payable
Definicija: n. – money owed by a company for products and/or services it has bought
Primer rabe: ABC Limited has a team of five people responsible for accounts payable.
Prevod: prejeti računi
9) accounts receivable
Definicija: n. – money owed to a company for products and/or services already provided
Primer rabe: Accounts receivable for January total $4,575.
Prevod: terjatve, izdani računi
10) maintain financial records
Definicija: v. – to keep financial books to record the flow of monies in, out and around the business
Primer rabe: A good businessman should maintain proper financial records.
Prevod: hranitev finančne evidence
11) financial statements (profit and loss, balance sheet)
Definicija: n. – the financial records, normally required by law of a company at least once a year
Primer rabe: Our company is obliged to publish quarterly financial statements.
Prevod: računovodski izkazi (izkaz poslovnega izida, bilanca stanja)
12) balance sheet
Definicija: n. – a detailed statement of a company or person’s financial position at a given point in time
Primer rabe: A company’s financial statements include a balance sheet, profit and loss and cash flow statements.
The company produces a balance sheet at the end of each quarter.
Prevod: bilanca stanja
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