Unit 5 FINANCIAL REPORTING Flashcards
bilanca stanja
balance sheet, statement of financial position
izkaz poslovnega izida
P/L account, profit and loss account, statement of earnings
izkaz denarnih tokov
cash-flow statement
sredstva
assets
obveznosti
liabilities
imeti v lasti
to own
dolgovati
to owe
povzemati
to summarize
rezultat, dosežek
performance
bruto/neto
gross/net
dobiček
profit
revizor
auditor
biti usklajen, ujemati se
to be consistent with
prevzeti odgovornost
to take responsability for
prihodki
revenue
denarni tok
cash flow
prilivi, odlivi
to flow into and out of
biti vreden
to be worth
what belongs to the owners
shareholders’ equity
terjatve
recivables
obveznosti
obligations
revidirati
to audit
dohodnina
personal income tax
slabe terjatve
bad debts
točka preloma
break-even point
razdeliti dobiček
to distribute profit
zadržati dobiček
to retain profit
odhodki
expenditures
odpisati
to writte off
field of accounting where accountants focus on the preparation of tax returns as well as tax planning for future taxable years
tax accounting
notranja/zunanja revizija
internal/external audit
knjigovodstvo
bookkeeping
stroškovno računovodstvo
cost accounting
finančno računovodstvo
financial accounting
poslovodno računovodstvo
management accounting
stroškovni obekt
cost object
stroškovno mesto
cost centre
lastna cena
unit cost
povzročitelj stroškov
cost driver
stroški po aktivnostih
activity based costing
čisti in kosmati dobiček
net and gross profit
dobropis in bremepis
credit and debit
neopredmetena sredstva
intangible assets
amortizacija zaopredmetena sredstva
depreciation
amortizacija za neopredmetena sredstav
amortization
ponarejati račune
to doctor accounts
obv. do dobaviteljev
payables/creditors
terj. do kupcev
recivables/debtors
fiksni stroški
fixed costs
računovodski standardi
accounting principles
opredmetena sredstva
tangible assets
the most liquid of all assets
cash
assets that can be easily converted into cash
current assets
everything a company owns
assets
a fixed asset that does not depreciate
land
all liabilities owed to creditors in more than one year
long-term liabilities
land and buildings
property
prihodki od prodaje
sales
dobiček pred obdavčitvijo
pre-tax profit
enostavno/dvostavno knjiženje
single/double-entry bookkeeping
splošni stroški UNP
operating expenses
stroški delovanja (ogrevanje, elektrika…)
utilities
net profit
bottom line
act of buying or selling sth
transaction
general costs-režijski stroški
overheads
DDV - a consumption tax imposed as a percentage on goods and services
VAT
