METODOLOGIJA REVIZIJE KOLOKVIJUM III Srpsko-engleski rečnik i pojmovnik Iz oblasti računovodstva, revizije, finansija i ekonomije
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1 METODOLOGIJA REVIZIJE KOLOKVIJUM III Srpsko-engleski rečnik i pojmovnik Iz oblasti računovodstva, revizije, finansija i ekonomije A Akcije koje se kotiraju na berzi Akcije obične / na osnovu kojih se prima dividenda Akcije; deonice Akcijski kapital AVR (aktivna vremenska razgraničenja) Aktivni saldo Alat I inventar Amortizacija Analitički računi Analitička evidencija kupaca Analitička evidencija zaliha / materijalno ili robno knjigovodstvo Analitičke procedure Analiza po starosti salda Analiza prodaje Analiza računa Analiza rizika Analiza troškova Angaţovanost sredstava Aritmetička sredina; prosečan iznos Asortiman Avans;plaćanja unapred Avans;prednost; nije kredit Avansi dobavljačima Avansi od kupaca Avansi za nabavku osnovnih sredstava Aţuriran; aktuelan; u toku Bankarska garancija B Bankarska rezerva Bankarska stopa Besplatno; bez naknade Bez nominalne vrednosti Bilans stanja Bilans uspeha Blagajna Quoted shares Ordinary shares Shares Share capital Prepayments Active balance Smal tools - inventories Depreciation Detailed accounts (records) Sales ledger Detailed inventory records Analytical procedures Aged analysis Sales analysis Account analysis Risk analysis Cost analysis Employment of capital Average Product mix Prepayment(s) Advance Advances to suppliers Customer deposits Deposits for fixed assets purchase Up-to-date Bank guarantee; Bank transfer guarantee Bank reserves Bank rate Free of charge NPV- No Par Value Balance sheet; Statement of condition (USA) Profit & loss account(p&l); Trading accounts Cash in hand
2 Blagajnički zapisi Blanko ček Brojanje; popis Bruto bilans Bruto bilans, probni bilans ; zaključna isprava; Zaključni list Budţet; plan Budţetska kontrola Budţetski deficit Budţetski fondovi Budţetski plan C Carina; carinske obaveze Carinska deklaracija Carinska specifikacija Cena koštanja Cena po jedinici Ciklus plaćanja Ciklus prihoda Ciklus proizvodnje Ček na donosioca čekovi Čekovna knjiţica Čist / neto gubitak Čista/neto marţa Čvrsta valuta Dati kratkoročni kredit Č D Datum dospeća Datum isporuke Datum isteka; rok dospelosti Devizna blagajna Devizni račun Dnevna potrošnja Dnevni izveštaj Dobavljači u inostranstvu Dobavljači u zemlji Dobit iz redovnog poslovanja Dobit po akciji; dividenda Dodatna vrednost DogaĎaji nakon bilansa stanja Domaće trţište Domaći bruto proizvod Dospeli dugovi Drţavna akcija Drţavne obveznice Drţavni kapital Treasury bonds Cheque in blank Count Rough balance Trial balance Budget Budgetary control Budgetary deficit Budgetary funds Budget plan Customs duty Customs declaration; Customs entry; Customs invoice Customs specification Cost price; price (cost) Unit price Payment cycle Revenue cycle Production cycle Cheque payable to bearer Cheques (checks USA) Checque book Net loss Net margin Hard currency Short term loans & Other short term Placement Date due; maturity date Delivery date Expiration date (expiry UK) Foreign currencies cash Foreign currencies account Daily consumption Daily statement Foreign trade payables Domestic trade payables Operating income Share premium Value added Off-balance sheet event Domestic market GDP-Gross Domestic Product Debts due Government stock Public bonds State Owned Capital
3 Drţavni zajam Dug Dugoročna aktiva Dugoročna rezervisanja Dugoročne obaveze Dugoročni krediti Duţnici Faktura Fiksni troškovi Finansijski prihodi od povezanih pravnih lica Finansijski rezultat pre oporezivanja Forme mišljenja F G Garancija za ispravno funkcionisanje Garantni period Glavna knjiga Glavnica Godišnji izveštaj Gotovi proizvodi Gotovina; novčana sredstva Gubici po osnovu prodaje osnovnih sredstava I nematerijalnih ulaganja Gubitak Gubitak ranijih godina Gubitak tekuće godine H Hartije od vrednosti Hipoteka Hipotekarni kredit Hipotekarni zajam Indeks akcija Inicijalno ulaganje Insolventnost; neizvršeno plaćanje Interna revizija Investicije u povezana pravna lica Ispravka vrednosti osnovnih sredstava Ispravka vrednosti sumnjivih I spornih potraţivanja Ispravka vrednosti zaliha Istinit I korektan prikaz Izloţiti se riziku Izveštaj o poslovanju I Government loan Debt Non current assets Long term provisions Long-term liabilities; Non current liabilities Long term loans Debtors Invoice Fixed cost Financing income from subsidiaries Profit / Loss before tax Audit opinion Guarantee of correct functioning Guarantee period General ledger; Nominal ledger Principal Annual return; report Finished goods; Finished products Cash Loss on fixed & intangible assets sold Loss Prior years loss carried forward Current year loss Tax reserve certificates; Cash Equivalent Mortgage Mortgage credit Mortgage loan Share index Original investment Default in payment Internal audit Investments in subsidiaries and associated companies Depreciation provision Provision for bad and doubtful debts; Provision for doubtful receivables Provision True and fair view Run to risk Trading statement
4 Izveštaj o prisustvovanju popisa zaliha Izveštaj o razgraničenju sa bankom-izvod iz banke za period od kraja godine do nekog datuma nakon kraja godine Izveštaj revizije Izveštavanje Izvod banke J Jamstvo; garancija;punomoć;ovlašćenje K Kamata Kamatna stopa Kamatni period Kapital Kapital I reserve Knjigovodstvena vrednost Knjigovodstvo Kodeks profesionalne etike revizora Konosman Kontrola kvaliteta Konvertibilna valuta Konvertibilne obveznice Kratkoročni krediti u inostranstvu Kratkoročni krediti u zemlji Kreditna olakšica Kreditna sposobnost Kreditno sposoban Kupac Kupci u inostranstvu Kupci u zemlji Kupci; potraţivanja Kupoprodajni ugovor Kurs strane valute Likvidna sredstva Likvidnost L M Magacin; priručni magacin Manjkovi Materijalna dobra MeĎunarodna plaćanja Menice Mišljenje sa rezervom Mogućnost revizije Statement of stocktaking observation Cutoff Bank Statement Audit report Reporting Bankstatement Warranty Interest Interest rate Interest period Capital Capital and reserve Book value Books of accounts; Ledgers; Ledger accounts Code of ethics for Professional Accountants Bill of lading Quality control Convertible currency Convertible bonds Foreign short term loans Domestic short term loans Credit facility Creditworthiness Creditworthy Customer Foreign trade receivables Domestic trade receivables; Home debit balances Receivables Sales contract Rate of exchange Liquid funds Liquidity Store Inventory countring shortages Tangible property International payments Bills receivables; Bills Qualified opinion-(opin.) Auditability
5 N Nabavna vrednost osnovnih sredstava Cost of finished assets Nacionalni neto proizvod Net national product Nacionalni proizvod National product Najpovoljnija cena Price (best) Nalog za plaćanje; virmanski nalog Payment request; Payment order Nalog za prodaju Sales order Napomena Note Negativna kursna razlika; gubitak na kursnoj Loss on exchange razlici Negativne kursne razlike Foreign exchange losses Nenaplativa potraţivanja Unrecoverable claim Nepokriveni ček Uncovered cheque NerasporeĎena dobit; nerasporeďeni profit Undistributed profit Neto kamata Net interest Neto prihod Net income Neuplaćeni upisani kapital-prioritetne akcije Subscribe not paid in Capital- Priority share Neuplaćeni upisani udeli Subscribe not paid in Capital - Investments Nominalna kamatna stopa Nominal interest rate Novčana masa Money supply O Obaveza; pasiva; izvor sredstava Obaveze Obaveze po osnovu kamata I troškova finansiranja Obaveze prema dobavljačima Obavezne rezerve Obračunski centri Obrtni Kapital Odgovornost Operativni troškovi Oporeziv Oporezivanje Oporezivi dohodak Oprema Opšti troškovi Osnovna sredstva Ostala nematerijalna ulaganja Ostali dugoročni plasmani Otkriti; obelodaniti Otpis Otpisi dugoročnih finansijskih plasmana Peglanje Pismo o angaţovanju Pismo o angaţovanju revizora za vršenje revizije Planiranje materijalnosti P Liability Liabilities Accrued interest or other financing cost Trade Payables Obligatory deposits Profit centres Circulating capital Responsibility Operating expenses Taxable Taxation Taxable income Equipment Overhead expenses Fixed assets Other intangible assets Other long term investments Disclose Write off Write off of long term placements Lapping Engagement letter Letter og engagement Planning materiality
6 Plasmani Po viďenju Podaci Pogonsko knjigovodstvo Popis zaliha fizičkim brojanjem Popisna lista Popisne liste Porez na promet Poslovni rezultat Potceniti Potpuno otpisana osnovna sredstva Potraţivanja od kupaca Potrošački kredit Pouzdanost Povećanje vrednosti zaliha nedovršenih I gotovih proizvoda Povezano lice Pozajmice Pozitivna kursna razlika; dobitak na kursnoj razlici Pozitivna potvrda Prihod; ukupan prihod Prihodi Primljeni avansi, depoziti I kaucije Prisustvovanje popisu zaliha Priznanica; potvrda; prijem Procena rizika revizije Prodaja na kredit Prodajna cena Prodajni ugovor Program revizije Promet; prodaja; realizacija; obrt; ukupna prodaja (total sales & turnover) Provizija Provizije PVR R Rashodi Rashodovanje Raskinuti (ugovor) Raspodela troškova Rastući troškovi Razgraničeni plaćeni troškovi do jedne godine Revalorizacija Revalorizacione reserve Investments At sight Data Costing department Physical stocktaking Stocksheet Counting sheets; Listed counter-party Purchase tax Profit /(Loss) from operations Undervalue Fully depreciated assets Trade receivables Consuption loan; Consumer s credit; Consumer loans Reliability Increase in value of inventories Related party Borrowings; landing Profit on exchange Positive confirmation Income Revenue Advances, Deposits & Bails Received Physical verification of inventories Receipt Engagement risk Credit sale Selling price Bill of sale Audit programme (-gram) Turnover Commission Commission; expenses; commissions Accrued expenses & Deferred Income Expenses Scrappe Terminate (the contract) Cost distribution Increasing costs Prepaid Expenses Revalorization; revaluation Revaluation reserves
7 Revizija završnog računa Revizija; pregled godišnjeg obračuna Rizik uzorkovanja S Sastavni delovi Servisiranje duga; otplata duga Smanjen; otpisan Sporna potraţivanja Sredstva; aktiva Stopa provizije Stopa rasta Strana sredstva plaćanja Stvari prihod Sumnjiva potraţivanja Špediterska potvrda Štedni račun Štednja-štedni ulozi Šume Š T Tekuća aktiva Tekuća potraţivanja Tekuća trţišna vrednost Tekuće obaveze Tekući dosije revizije Tekući račun Test valjanosti Teška industija Tovarni list Trgovina na malo Trgovina na veliko Troškovi prodaje Troškovi proizvodnje Trţišna cena Učešće u dobiti Udruţena preduzeća Ugovorna cena Ugovorna obaveza U Ugovorna strana Ukupan saldo Ukupna ponuda Ulaganja iznad knjigovodstvene vrednosti Ulaganje u istraţivanje I razvoj Upisani kapital Uplaćeni kapital Final audit Audit Sampling risk Components Debt management Written down Bad debt Assets Commission rate Growth rate Foreign exchange Real income Doubtful debts Forwarder s receipt Savings account Savings Forest Current assets Current receivables Current market value Current liabilities Current audit file Current account Validation test Heavy industry Shipping note; Bill of lading; Consignment note Trade (Retail) Trade (wholesale) Selling expenses Production costing Price (market) Share in profit Affiliated enterprises Contract price Contractual liability; Contractual responsibility Contractual party Total balance Aggregate supply Goodwill Research & Developement Cost Subsribed capital Paid up capital
8 Usaglašavanje salda sa kupcima Uslovi sporazuma Utrošak sredstava Utvrditi Uzorak Uzorkovanje u reviziji V Van gotovinsko plaćanje Vanbilansne stavke Vanposlovna aktiva Vanposlovna pasiva Vanposlovna sredstva Varijabilni troškovi VAT (PDV) Vek trajanja Veština; znanje Vozilo Vrednovanje Vremenska razgraničenja (PVR) Z Zadrţani profit Zalihe Zalihe robe Zamrzavanje kredita Zastarelost Zastupnik Zemljište Zgrade Značajan Zvaničan kurs Ž Ţivotno osiguranje deponenta Debtors circularization Terms of the agreement Use of funds Ascertain Sample Audit sampling Non cash payments or transfers Off-balnce items Non business assets Non business related funds Non business related assets Variable cost Value Added Tax Useful life Skill Vehicle Pricing Accruals Profit (retained) Inventories; Inventory Stock in trade Credit freeze Obsolescence Salesman Land Buildings Significant Official rate Depositor s life insurance
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