Unit 5 FINANCIAL REPORTING Flashcards
1
Q
bilanca stanja
A
balance sheet, statement of financial position
2
Q
izkaz poslovnega izida
A
P/L account, profit and loss account, statement of earnings
3
Q
izkaz denarnih tokov
A
cash-flow statement
4
Q
sredstva
A
assets
5
Q
obveznosti
A
liabilities
6
Q
imeti v lasti
A
to own
7
Q
dolgovati
A
to owe
8
Q
povzemati
A
to summarize
9
Q
rezultat, dosežek
A
performance
10
Q
bruto/neto
A
gross/net
11
Q
dobiček
A
profit
12
Q
revizor
A
auditor
13
Q
biti usklajen, ujemati se
A
to be consistent with
14
Q
prevzeti odgovornost
A
to take responsability for
15
Q
prihodki
A
revenue
16
Q
denarni tok
A
cash flow
17
Q
prilivi, odlivi
A
to flow into and out of
18
Q
biti vreden
A
to be worth
19
Q
what belongs to the owners
A
shareholders’ equity
20
Q
terjatve
A
recivables
21
Q
obveznosti
A
obligations
22
Q
revidirati
A
to audit
23
Q
dohodnina
A
personal income tax
24
Q
slabe terjatve
A
bad debts
25
točka preloma
break-even point
26
razdeliti dobiček
to distribute profit
27
zadržati dobiček
to retain profit
28
odhodki
expenditures
29
odpisati
to writte off
30
field of accounting where accountants focus on the preparation of tax returns as well as tax planning for future taxable years
tax accounting
31
notranja/zunanja revizija
internal/external audit
32
knjigovodstvo
bookkeeping
33
stroškovno računovodstvo
cost accounting
34
finančno računovodstvo
financial accounting
35
poslovodno računovodstvo
management accounting
36
stroškovni obekt
cost object
37
stroškovno mesto
cost centre
38
lastna cena
unit cost
39
povzročitelj stroškov
cost driver
40
stroški po aktivnostih
activity based costing
41
čisti in kosmati dobiček
net and gross profit
42
dobropis in bremepis
credit and debit
43
neopredmetena sredstva
intangible assets
44
amortizacija zaopredmetena sredstva
depreciation
45
amortizacija za neopredmetena sredstav
amortization
46
ponarejati račune
to doctor accounts
47
obv. do dobaviteljev
payables/creditors
48
terj. do kupcev
recivables/debtors
49
fiksni stroški
fixed costs
50
računovodski standardi
accounting principles
51
opredmetena sredstva
tangible assets
52
the most liquid of all assets
cash
53
assets that can be easily converted into cash
current assets
54
everything a company owns
assets
55
a fixed asset that does not depreciate
land
56
all liabilities owed to creditors in more than one year
long-term liabilities
57
land and buildings
property
58
prihodki od prodaje
sales
59
dobiček pred obdavčitvijo
pre-tax profit
60
enostavno/dvostavno knjiženje
single/double-entry bookkeeping
61
splošni stroški UNP
operating expenses
62
stroški delovanja (ogrevanje, elektrika...)
utilities
63
net profit
bottom line
64
act of buying or selling sth
transaction
65
general costs-režijski stroški
overheads
66
DDV - a consumption tax imposed as a percentage on goods and services
VAT
