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.
– 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.
– to have expenses equal to profits
After three months the company was able to break even and begin to make a profit.
– 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.
– 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.
– 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.
– 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.