Četvrti sklop riječi – Računovodstvo
1) cash flow
Definicija: n. – the cash generated and spent by a company over a given period of time
Primjer upotrebe: The biggest problem facing small businesses is poor cash flow.
Prijevod: novčani tijek, protok novca
2) cash flow statement
Definicija: n. – a financial statement showing cash generated by a company
Primjer upotrebe: A cash flow statement is useful to plan the business’ ability to meets its financial liabilities.
Prijevod: izvještaj o novčanom tijeku
3) cash cow
Definicija: n. – a product that is normally well established and generates a regular, often large income which provides stability for a company’s cash flow
Primjer upotrebe: It is beneficial for a company to have at least one cash cow product so that it receives steady income throughout the year.
Prijevod: zlatna koka
4) liquid
Definicija: adj. – referring to something that can be easily converted into cash; (of a company) having sufficient assets to meet its requirements; (of a market) having sufficient buyers and sellers to make trading possible
Primjer upotrebe: There must be enough buyers and sellers on a stock market to make it liquid.
Prijevod: likvidan, platežno sposoban
5) liquid assets
Definicija: n – an asset that can be quickly and easily turned into cash
Primjer upotrebe: A company must have sufficient liquid assets to pay all its day-to-day liabilities.
Prijevod: likvidna imovina/aktiva
6) assets
Definicija: n. – things of value, both tangible and intangible, in the context of accounting, owned by a business
Primjer upotrebe: The total assets of the company are worth £5.5 million.
Prijevod: sredstva, aktiva, imovina
7) fixed assets
Definicija: n. – assets such as machinery or equipment used in a business but not normally traded as part of everyday business
Primjer upotrebe: Machinery and equipment are two types of fixed assets.
Prijevod: dugotrajna imovina
8) intangible assets
Definicija: n. – items which are valuable to a company which are not physical e.g. copyright, trademarks, licences
Primjer upotrebe: Companies providing services value intangible assets such as their brand and reputation very highly.
Prijevod: nematerijalna aktiva/imovina
9) appreciating asset
Definicija: n. – an asset whose value is increasing
Primjer upotrebe: Investors try to identify potentially appreciating assets
Prijevod: sredstva/imovina čija vrijednost raste
10) depreciating asset
Definicija: n. – an asset whose value is falling
Primjer upotrebe: Computer equipment is considered a depreciating asset for accounting purposes.
Prijevod: sredstva/imovina čija vrijednost pada
11) tangible fixed assets
Prijevod: materijalna dugotrajna imovina
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