Unit 3: Company Performance Flashcards by Denis Čančar

Q

Letno poročilo

A

Annual report

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Q

Računovodski izkazi

A

Financial statements

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Q

Bilanca stanja

A

Balance sheet

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Q

Sredstva

A

Assets

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Q

Kratkoročna sredstva

A

Current assets

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Q

Stalna sredstva

A

Fixed assets

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Q

Neopredmetena sredstva

A

Intangible assets

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Q

Dobro ime

A

Goodwill

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Q

Obveznosti

A

Liabilities

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Q

Kartko in dolgoročne obveznosti

A

Current and long-term liabilities

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Q

Lastniški kapital

A

Shareholder’s equity

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Q

Zadržani dobiček

A

Retained earnings

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Q

Izkaz poslovnega izida

A

A profit and loss account (P/L account)

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Q

Izdatki

A

Expenses

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Q

Izkaz denarnih tokov

A

Cash flow statement

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Q

Denarni tok iz naložbenja

A

Investment activities

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Q

Denarni tok iz financiranja

A

Financing activities

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Q

Revizor

A

Auditor

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Q

Računovodja

A

Accountant

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Q

Goljufija

A

Fraud

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Q

Zaostritev zakonodaje

A

Tightening of regulations

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Q

Amortizacija

A

Depreciation

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Q

Znišanje stroškov

A

Cost cutting

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Q

Stalni stroški

A

Fixed costs

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Q

Zaračunati stroške

A

To charge costs

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Q

Stroškovno mesto

A

Cost centre

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Q

Stroškovna učinkovitost

A

Cost-effectiveness

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Q

Obvladovanje stroškov

A

Cost management

Q

Povzročiti stroške

A

To incur costs

Q

Stroški poslovanja

A

Operating costs

Q

Spremenljivi stroški

A

Variable costs

Q

Razporediti stroške

A

To allocate costs

Q

Davkoplačevalec

A

Taxpayer

Q

Davčni urad

A

Tax authority

Q

Dohodnina

A

Personal income tax

Q

Dohodninska napoved

A

Personal income tax return

Q

Davčna stopnja

A

Tax rate

Q

Davek od dohodkov pravnih oseb

A

Corporate income tax

Q

Davek na dodano vrednost

A

Value added tax

Q

Uvesti davek

A

To impose tax

Q

Oproščen davka

A

To be empty from tax

Q

Biti zavezan za plačilo davka

A

To be liable for tax

Q

Davek na premoženje

A

Property tax

Q

Davčna utaja

A

Tax evasion

Q

Davčni razred

A

Tax bracket

Q

Davčno breme

A

Tax burden

Q

Čisti dobiček

A

Net profit

Q

Analiza pokritja stroškov/točke preloma

A

Break-even analysis

Q

Neposredni stroški

A

Direct cost

Q

Dobičkonosnost

A

Profitability

Q

V breme

A

Debit

Q

V dobro

A

Credit

Q

Zaloga

A

Stock/inventory

Q

Računovodski izkazi

A

Financial statements

Q

Obračunsko obdobje

A

Accounting period

Q

Notranja revizija

A

Internal audit

Q

Prikrojiti bilance

A

To doctor accounts

Q

Napačne navedbe

A

Misstatements

Q

Obveznosti do dobaviteljev

A

Accounts payable

Q

Terjatve do kupcev

A

Accounts receivables

Q

Povprečni prihodek

A

Average revenue

Q

Celotni stroški

A

Total costs

Q

Slabe terjatve

A

Bad debt

Q

Računovodska načela

A

Accounting principles

Q

Kosmati dobiček

A

Gross income

Q

Račun/konto

A

Account

Q

Knjigovodska vrednost

A

Book value

Q

Zadržani dobiček

A

Retained earnings/profit