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Financial reporting Flashcards

1
Q

financial reporting

A

finančno poročanje

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2
Q

a balance sheet/statement of financial position

A

bilanca stanja

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3
Q

financial statement/account

A

finančno poročilo

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4
Q

a profit and loss acount/PL account/income statement

A

izkaz poslovnega izida

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5
Q

a cash flow statement

A

izkaz denarnih tokov

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6
Q

regulators

A

pravila

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7
Q

disclosure requirements

A

pogoji razkritja

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8
Q

assets

A

sredstva

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9
Q

liabilities

A

obveznosti

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10
Q

shareholder’s equity

A

lastniški kapital

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11
Q

current assets

A

kratkoročna sredstva

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12
Q

fixed assets

A

dolgoročna sredstva

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13
Q

accounts receivable/receivables

A

terjatve

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14
Q

stock of materials/inventories

A

zaloga

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15
Q

depreciation

A

amortizacija opredmetenih sredstev

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16
Q

amorization

A

amortizacija neopredmetenih sredstev

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17
Q

write off/down

A

odpis

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18
Q

intangible assets

A

neopredmetena sredstva

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19
Q

tangible assets

A

odpredmetena sredstva

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20
Q

current liabilities

A

kratkoročne obveznosti

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21
Q

long-term liabilities

A

dolgoročne obveznosti

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22
Q

retained earnings

A

zadržani dobiček

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23
Q

revenues

A

prihodki

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24
Q

costs

A

stroški

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25
Q

expenses

A

odhodki

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26
Q

net profit/bottom line

A

čisti dobiček

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27
Q

in the red

A

nelikvidnost

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28
Q

inflow

A

priliv

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29
Q

outflow

A

odliv

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30
Q

operating activities

A

poslovanje

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31
Q

investment acitivities

A

naložbenje

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32
Q

financing activities

A

financiranje

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33
Q

generally accepted accounting principles (GAAP)

A

računovodska načela

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34
Q

misstatements/irregularities

A

napake

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35
Q

overstated/understated

A

precenjeni/podcenjeni

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36
Q

creative accounting/earnings management/window dressing/cooking the books

A

kreativno računovodstvo

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37
Q

fraud

A

prevara

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38
Q

public oversight

A

javni nadzor

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39
Q

debtor

A

dolžnik

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40
Q

creditor

A

upnik

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41
Q

ordinary shares/common stock

A

navadne delnice

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42
Q

preference shares/preferred stock

A

prednostne delnice

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43
Q

annual report

A

letno poročilo

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44
Q

due

A

rok

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45
Q

repayment

A

odplačilo, obrok

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46
Q

cost of goods sold (COGS)

A

stroški prodanih proizvodov

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47
Q

utilities

A

stroški elektrike, ogrevanja, telefona,..

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48
Q

top line

A

vsi prihodki pred stroški

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49
Q

turnover

A

promet

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50
Q

gross profit

A

kosmati dobiček

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51
Q

securities

A

vrednostni papirji

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52
Q

double-entry bookkeeping

A

dvojno računovodstvo

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53
Q

transaction

A

prenos denarja

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54
Q

external/internal audit

A

zunanji in notranji revizor

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55
Q

overheads

A

režijski stroški

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56
Q

personal income

A

dohodnina

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57
Q

cost centre

A

stroškovno mesto

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58
Q

deferred taxes

A

odloženi davki

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59
Q

break-even point

A

točka preloma

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60
Q

to distribute profit

A

razdeliti si dobiček

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61
Q

plant and equipment

A

tovarna/obrat in oprema

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62
Q

bookkeeping

A

knjigovodstvo

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63
Q

operating costs

A

stroški poslovanje

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64
Q

to incur

A

povzročati (stroške)

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65
Q

cost effectiveness

A

stroškovna učinkovitost

66
Q

vary

67
Q

corporate income tax

A

davek od dohodkov pravnih oseb

68
Q

value added tax

A

davek na dodano vrednost

69
Q

property tax

A

davek na premoženje

70
Q

to impose tax

A

uvesti davek

71
Q

tax authority

A

davčni urad

72
Q

tax evasion

A

davčna utaja

73
Q

to be exempt from

A

biti oproščen

74
Q

tax avoidance

A

izognitev davka

75
Q

debit

76
Q

credit

77
Q

going concern

A

delujoče podjetje

78
Q

average revenue

A

povprečen prihodek

79
Q

book value

A

knjigovodska vrednost

80
Q

ledger

A

glavna knjiga

81
Q

finančno poročanje

A

financial reporting

82
Q

bilanca stanja

A

a balance sheet/statement of financial position

83
Q

finančno poročilo

A

financial statement/account

84
Q

izkaz poslovnega izida

A

a profit and loss acount/PL account/income statement

85
Q

izkaz denarnih tokov

A

a cash flow statement

86
Q

pravila

A

regulators

87
Q

pogoji razkritja

A

disclosure requirements

88
Q

sredstva

89
Q

obveznosti

A

liabilities

90
Q

lastniški kapital

A

shareholder’s equity

91
Q

kratkoročna sredstva

A

current assets

92
Q

dolgoročna sredstva

A

fixed assets

93
Q

terjatve

A

accounts receivable/receivables

94
Q

zaloga

A

stock of materials/inventories

95
Q

amortizacija opredmetenih sredstev

A

depreciation

96
Q

amortizacija neopredmetenih sredstev

A

amorization

97
Q

odpis

A

write off/down

98
Q

neopredmetena sredstva

A

intangible assets

99
Q

odpredmetena sredstva

A

tangible assets

100
Q

kratkoročne obveznosti

A

current liabilities

101
Q

dolgoročne obveznosti

A

long-term liabilities

102
Q

zadržani dobiček

A

retained earnings

103
Q

prihodki

104
Q

stroški

105
Q

odhodki

106
Q

čisti dobiček

A

net profit/bottom line

107
Q

nelikvidnost

A

in the red

108
Q

priliv

109
Q

odliv

110
Q

poslovanje

A

operating activities

111
Q

naložbenje

A

investment acitivities

112
Q

financiranje

A

financing activities

113
Q

računovodska načela

A

generally accepted accounting principles (GAAP)

114
Q

napake

A

misstatements/irregularities

115
Q

precenjeni/podcenjeni

A

overstated/understated

116
Q

kreativno računovodstvo

A

creative accounting/earnings management/window dressing/cooking the books

117
Q

prevara

118
Q

javni nadzor

A

public oversight

119
Q

dolžnik

120
Q

upnik

121
Q

navadne delnice

A

ordinary shares/common stock

122
Q

prednostne delnice

A

preference shares/preferred stock

123
Q

letno poročilo

A

annual report

124
Q

rok

125
Q

odplačilo, obrok

126
Q

stroški prodanih proizvodov

A

cost of goods sold (COGS)

127
Q

stroški elektrike, ogrevanja, telefona,..

128
Q

vsi prihodki pred stroški

129
Q

promet

130
Q

kosmati dobiček

A

gross profit

131
Q

vrednostni papirji

A

securities

132
Q

dvojno računovodstvo

A

double-entry bookkeeping

133
Q

prenos denarja

A

transaction

134
Q

zunanji in notranji revizor

A

external/internal audit

135
Q

režijski stroški

136
Q

dohodnina

A

personal income

137
Q

stroškovno mesto

A

cost centre

138
Q

odloženi davki

A

deferred taxes

139
Q

točka preloma

A

break-even point

140
Q

razdeliti si dobiček

A

to distribute profit

141
Q

tovarna/obrat in oprema

A

plant and equipment

142
Q

knjigovodstvo

A

bookkeeping

143
Q

stroški poslovanje

A

operating costs

144
Q

povzročati (stroške)

145
Q

stroškovna učinkovitost

A

cost effectiveness

146
Q

nihajo

147
Q

davek od dohodkov pravnih oseb

A

corporate income tax

148
Q

davek na dodano vrednost

A

value added tax

149
Q

davek na premoženje

A

property tax

150
Q

uvesti davek

A

to impose tax

151
Q

davčni urad

A

tax authority

152
Q

davčna utaja

A

tax evasion

153
Q

biti oproščen

A

to be exempt from

154
Q

izognitev davka

A

tax avoidance

155
Q

v breme

156
Q

v dobro

157
Q

delujoče podjetje

A

going concern

158
Q

povprečen prihodek

A

average revenue

159
Q

knjigovodska vrednost

A

book value

160
Q

glavna knjiga

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