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Angleščina za pols. in ekon. vede 1 > Unit 5 FINANCIAL REPORTING > Flashcards

Unit 5 FINANCIAL REPORTING Flashcards

1
Q

bilanca stanja

A

balance sheet, statement of financial position

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2
Q

izkaz poslovnega izida

A

P/L account, profit and loss account, statement of earnings

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3
Q

izkaz denarnih tokov

A

cash-flow statement

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4
Q

sredstva

A

assets

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5
Q

obveznosti

A

liabilities

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6
Q

imeti v lasti

A

to own

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7
Q

dolgovati

A

to owe

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8
Q

povzemati

A

to summarize

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9
Q

rezultat, dosežek

A

performance

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10
Q

bruto/neto

A

gross/net

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11
Q

dobiček

A

profit

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12
Q

revizor

A

auditor

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13
Q

biti usklajen, ujemati se

A

to be consistent with

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14
Q

prevzeti odgovornost

A

to take responsability for

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15
Q

prihodki

A

revenue

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16
Q

denarni tok

A

cash flow

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17
Q

prilivi, odlivi

A

to flow into and out of

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18
Q

biti vreden

A

to be worth

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19
Q

what belongs to the owners

A

shareholders’ equity

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20
Q

terjatve

A

recivables

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21
Q

obveznosti

A

obligations

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22
Q

revidirati

A

to audit

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23
Q

dohodnina

A

personal income tax

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24
Q

slabe terjatve

A

bad debts

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25
Q

točka preloma

A

break-even point

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26
Q

razdeliti dobiček

A

to distribute profit

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27
Q

zadržati dobiček

A

to retain profit

28
Q

odhodki

A

expenditures

29
Q

odpisati

A

to writte off

30
Q

field of accounting where accountants focus on the preparation of tax returns as well as tax planning for future taxable years

A

tax accounting

31
Q

notranja/zunanja revizija

A

internal/external audit

32
Q

knjigovodstvo

A

bookkeeping

33
Q

stroškovno računovodstvo

A

cost accounting

34
Q

finančno računovodstvo

A

financial accounting

35
Q

poslovodno računovodstvo

A

management accounting

36
Q

stroškovni obekt

A

cost object

37
Q

stroškovno mesto

A

cost centre

38
Q

lastna cena

A

unit cost

39
Q

povzročitelj stroškov

A

cost driver

40
Q

stroški po aktivnostih

A

activity based costing

41
Q

čisti in kosmati dobiček

A

net and gross profit

42
Q

dobropis in bremepis

A

credit and debit

43
Q

neopredmetena sredstva

A

intangible assets

44
Q

amortizacija zaopredmetena sredstva

A

depreciation

45
Q

amortizacija za neopredmetena sredstav

A

amortization

46
Q

ponarejati račune

A

to doctor accounts

47
Q

obv. do dobaviteljev

A

payables/creditors

48
Q

terj. do kupcev

A

recivables/debtors

49
Q

fiksni stroški

A

fixed costs

50
Q

računovodski standardi

A

accounting principles

51
Q

opredmetena sredstva

A

tangible assets

52
Q

the most liquid of all assets

A

cash

53
Q

assets that can be easily converted into cash

A

current assets

54
Q

everything a company owns

A

assets

55
Q

a fixed asset that does not depreciate

A

land

56
Q

all liabilities owed to creditors in more than one year

A

long-term liabilities

57
Q

land and buildings

A

property

58
Q

prihodki od prodaje

A

sales

59
Q

dobiček pred obdavčitvijo

A

pre-tax profit

60
Q

enostavno/dvostavno knjiženje

A

single/double-entry bookkeeping

61
Q

splošni stroški UNP

A

operating expenses

62
Q

stroški delovanja (ogrevanje, elektrika…)

A

utilities

63
Q

net profit

A

bottom line

64
Q

act of buying or selling sth

A

transaction

65
Q

general costs-režijski stroški

A

overheads

66
Q

DDV - a consumption tax imposed as a percentage on goods and services

A

VAT

Angleščina za pols. in ekon. vede 1 (9 decks)

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