Šesti sklop riječi – Računovodstvo

1) pro-forma invoice
Definicija: n. – an invoice sent before goods or services are supplied containing basic details of the transaction.
Primjer upotrebe: We have sent you a pro-forma invoice. The final invoice will be sent later subsequently.
Prijevod: predračun

2) invoice
Definicija: n. – bill issued by one who has provided products and/or services to a customer
Primjer upotrebe: You will receive an invoice for the total course fees in a week.
Prijevod: račun, faktura

3) settlement
Definicija: n. – payment of debt in full; also v. to settle
Primjer upotrebe: Settlement of all debts must be completed by 31 December.
Prijevod: namirenje (računa)

4) settled bill
Definicija: n. – a bill that has been paid
Primjer upotrebe: I have a settled bill of £250.
Prijevod: podmireni račun

5) receipt
Definicija: n. – a document proving that a payment has been made
Primjer upotrebe: Receipts must be shown for all business expenses reimbursed.
Prijevod: primanje, primitak, potvrda o primitku

6) refund
Definicija: n. – money paid back to the person or organisation who originally made the payment, this may be the full or partial amount; also v. to refund
Primjer upotrebe: ABC Limited overpaid tax in 2008 and received a refund in 2009.
Prijevod: povrat novca

7) outstanding/unsettled bill
Definicija: n. – a bill that has not been paid
Primjer upotrebe: I have an outstanding gas bill of £150.
Prijevod: nepodmireni račun

8) debt
Definicija: n. – something owed by a person or organisation to another person of organisation
Primjer upotrebe: ABC Limited has been liquidated because it had debts of over £50,000 that it could not pay.
Prijevod: dug

9) bad debt
Definicija: n. – money owed to an organisation that will not or is unlikely to be paid and is normally written off in the profit and loss account when it has been recognised as such
Primjer upotrebe: During the recession, credit card companies have had to write off over £300 million worth of bad debt.
Prijevod: loš dug

10) deficit
Definicija: n. – any excess of liabilities over assets
Primjer upotrebe: Most western governments now have large deficits of over 8% of national GDP.
Prijevod: manjak, deficit