Prvi sklop riječi – Računovodstvo
1) tax
Definicija: n. – money paid to a government for use by the government for public activities; also v. to tax
Primjer upotrebe: The accountant is preparing the annual accounts in order to calculate how much corporation tax the company owes.
Prijevod: porez
2) tax payer/taxable person
Definicija: n. – someone who has to pay tax
Primjer upotrebe: Are you a tax payer?
Prijevod: porezni obveznik
3) property tax
Definicija: n. – tax paid on the properties owned by a person or organisation
Primjer upotrebe: Property tax rates differ depending on the size and location of the building.
Prijevod: porez na imovinu
4) VAT (value added tax)
Definicija: abb. – a tax added to the price of most goods and services; certain goods and services are exempt such as certain food and children’s’ clothes
Primjer upotrebe: Certain basic goods are exempt from VAT.
Prijevod: PDV (porez na dodanu vrijednost)
5) non-taxable
Definicija: adj. – something that is not subject to tax
Primjer upotrebe: Rental income of up to £4,000 p.a. is non-taxable.
Prijevod: neoporeziv
6) tax bracket/band
Definicija: n. – the rate of tax applicable to a particular revenue or income
Primjer upotrebe: I am now in a higher tax bracket because I earn over £25,000.
Prijevod: porezni razred
7) tax rate
Definicija: n. – the rate at which income, normally in the form of a salary, is taxed
Primjer upotrebe: The income tax rate will increase from 1 January 2011.
Prijevod: porezna stopa
8) taxation authority
Prijevod: porezna uprava
9) tax return/declaration
Prijevod: povrat poreza, porezna prijava
10) tax relief
Prijevod: porezna olakšica
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