Definicija: n. – a record of transactions of a business set out in a chronological order
Primjer upotrebe: ABC Limited maintains a journal detailing all its transactions.
2) IPO (initial public offering)
Definicija: abb. – the first sale of share in a company which results in the company being listed on a stock exchange
Primjer upotrebe: ABC Technology is planning an IPO on the London Stock Exchange in spring 2011.
Prijevod: prva javna ponuda
3) (to pay out) dividends
Definicija: n. – profits of a company distributed to shareholders
Primjer upotrebe: Dividends are only paid out if the company makes a profit.
Prijevod: (isplatiti) dividende
Definicija: n. – a form of debt instrument, allowing governments and companies to raise capital
Primjer upotrebe: ABC Limited has issued a 5-year bond to raise capital for its overseas growth.
Definicija: n. – money received during a particular period of time, normally for products or services (a company), the same as sales and turnover
Primjer upotrebe: The company’s revenue in 2009 grew by 4%.
Prijevod: godišnji prihod
Definicija: n. – money earned by a company or an individual
Primjer upotrebe: Companies in the textile sector are expecting earnings to fall in Q2 due to the higher price of cotton.
Definicija: n. – a person who assesses something, normally an accountant who reviews the annual accounts of a company
Primjer upotrebe: The auditor is due to review the accounts at the end of the financial year.
Prijevod: pregledač računa, revizor
8) to audit
Definicija: v. – to perform a detailed review of financial records
Primjer upotrebe: The accountant audits our books once per year.
Prijevod: pregled računa, revizija knjiga
9) to deduct
Definicija: v. – to subtract
Primjer upotrebe: The accountant deducted 300 euro from the total amount.
Prijevod: odbiti, oduzeti
Definicija: adj. – not permitted, contrary to a law or regulation
Primjer upotrebe: Unauthorised use of the company’s credit card may result in severe sanctions.
Definicija: abb. – earnings before interest, taxes, depreciation and amortisation
Primjer upotrebe: ABC Limited anticipates EBITDA in 2010 to be around 5% lower compared to the previous year due to unfavourable market conditions.
Prijevod: operativna dobit prije amortizacije
Definicija: n. – 1) the share of a company owned by shareholders; 2) stocks/shares
Primjer upotrebe: Many analysts consider that it is wiser to invest in equities rather than property.
Prijevod: temeljni/vlasnički/dionički kapital
Definicija: n.- when someone withholds your wages to pay off your debt to a third party
Prijevod: zapljena, sudski nalog za zapljenu
Definicija: v. – 1) to provide a company with capital; 2) to turn an asset into capital, normally by selling it; and 3) to record a cost as a capital asset in the accounts of a company
Primjer upotrebe: Many banks had to be recapitalised during the 2008 financial crisis.