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Knjigovodstvo – Bookkeeping

Svaka profesija ima svoje ustaljene termine kojima ovladamo onog trenutka kada počnemo da radimo u struci. Međutim, kada treba njih da prenesemo na strani jezik, javljaju se poteškoće. U svakom jeziku možete naći ustaljene reči ili fraze koje se koriste u određenom kontekstu ili za određenu oblast. Problem je što se te fraze ne prevode, već se traži njihov ekvivalent u ciljanom jeziku. Zato je neophodno biti svestran pri učenju stranog jezika i stalno raditi na proširenju fonda reči.

Onog trenutka kada počnete da te učestale fraze usvajate i da ih aktivno upotrebljavate u određenom kontekstu, na odličnom ste putu da svoj strani jezik dovedete do savršenstva. Ovoga puta izdvajamo pojedine fraze iz poslovnog engleskog, iz oblasti knjigovodstva. Koliko je bitno voditi računa o protoku novca i kontrolisanju troškova, toliko je bitno i tačno se izraziti o tome na engleskom jeziku. Odaberite nekoliko i počnite aktivno da ih koristite, kako biste svoj engleski podigli na viši nivo.

balance the books

– to check that all the money in a business is accounted for

The accountant spent several days trying to balance the books of his company.
bottom line

– the total, the final figure on a balance sheet, the results (of a business)

After we examined the bottom line of the company we decided not to invest in it.
break even

– to have expenses equal to profits

After three months the company was able to break even and begin to make a profit.
budget squeeze

– a situation where there is not enough money in the budget

There is a severe budget squeeze at our company.
carry over figures/numbers/costs/losses

– to transfer a figure or number or cost from one column or time to another

Our company will carry over last year’s losses to this year.
close the books

– to stop taking orders, to end a bookkeeping period

The company will close the books at the end of December.
crunch numbers

– to do mathematical calculations

The accountant loves to crunch numbers and he is one of the top managers in our company.
figure out (something) or figure (something) out

– to find an answer by thinking about something

Everybody is trying to figure out what our boss is going to do with the new equipment.
go over the books

– to check and analyze the accounting records of a company

We hired an outside accountant to go over our books.
in the black

– to be successful, to be making money, to be profitable

The new company has been in the black for many years.
in the red

– to be losing money, to be unprofitable

The company has been in the red since the price of oil began to rise rapidly.
keep books

– to keep records of money that is gained or spent

The new sales manager does not know how to keep books and he makes many mistakes.
a number cruncher

– an accountant, someone who works with numbers

Our company president is a good number cruncher and he understands the finances of our company.
red ink

– debt (the red ink on a financial statement)

The automobile company has much red ink because of the bad economic conditions.
write off (a debt/loan)

– to remove a debt/loan from a business record, to cancel a debt

It was impossible for the bank to collect the money so they were forced to write off the loan.

 
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