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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Zaračunati stroške

To charge costs

Stroškovno mesto

Cost centre

Stroškovna učinkovitost

Cost-effectiveness

Obvladovanje stroškov

Cost management

Povzročiti stroške

To incur costs

Stroški poslovanja

Operating costs

Spremenljivi stroški

Variable costs

Razporediti stroške

To allocate costs

Davkoplačevalec

Taxpayer

Davčni urad

Tax authority

Dohodnina

Personal income tax

Dohodninska napoved

Personal income tax return

Davčna stopnja

Tax rate

Davek od dohodkov pravnih oseb

Corporate income tax

Davek na dodano vrednost

Value added tax

Uvesti davek

To impose tax

Oproščen davka

To be empty from tax

Biti zavezan za plačilo davka

To be liable for tax

Davek na premoženje

Property tax

Davčna utaja

Tax evasion

Davčni razred

Tax bracket

Davčno breme

Tax burden

Čisti dobiček

Net profit

Analiza pokritja stroškov/točke preloma

Break-even analysis

Neposredni stroški

Direct cost

Dobičkonosnost

Profitability

V breme

Debit

V dobro

Credit

Zaloga

Stock/inventory

Računovodski izkazi

Financial statements

Obračunsko obdobje

Accounting period

Notranja revizija

Internal audit

Prikrojiti bilance

To doctor accounts

Napačne navedbe

Misstatements

Obveznosti do dobaviteljev

Accounts payable

Terjatve do kupcev

Accounts receivables

Povprečni prihodek

Average revenue

Celotni stroški

Total costs

Slabe terjatve

Bad debt

Računovodska načela

Accounting principles

Kosmati dobiček

Gross income

Račun/konto

Account

Knjigovodska vrednost

Book value

Zadržani dobiček

Retained earnings/profit