This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. English to Croatian
  3. Accounting

accrual

Croatian translation: Evidentiranje transakcija kad se dogode a ne kad su plaćene

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:accrual
Croatian translation:Evidentiranje transakcija kad se dogode a ne kad su plaćene
Entered by: Denis Pajtak

09:25 Jan 12, 2006
English to Croatian translations [PRO]
Bus/Financial - Accounting
English term or phrase: accrual
accrual accounting
Ivan
Evidentiranje transakcija kad se dogode a ne kad su plaćene
Explanation:
Dodatno:
Accrual Accounting = Obračunsko računovodstvo ili računovodstvo na osnovi obračunskih tokova. Zasniva se na temeljnoj pretpostavci da se prihodi priznaju kad su zarađeni, a rashodi se priznaju kad se pojave, bez obzira kada se novac naplaćuje ili plaća.
Dakle, suština: obračunato a ne(u)plaćeno. Cheers!
Selected response from:

Denis Pajtak
Croatia
Local time: 18:49
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3Evidentiranje transakcija kad se dogode a ne kad su plaćene
Denis Pajtak
5 +2računovodstvo na temelju nastanka poslovnog događaja
Miomira Brankovic
3izračunavanje kamata
Kornelija Karalic


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
izračunavanje kamata


Explanation:
accrue: pritjecati, narasti (narocito u postotku)
accrual: prirast
Ako je rijec o finansijama onda bi to moglo biti kamata.

Kornelija Karalic
Bosnia and Herzegovina
Local time: 18:49
Works in field
Native speaker of: Native in BosnianBosnian, Native in CroatianCroatian
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +3
Evidentiranje transakcija kad se dogode a ne kad su plaćene


Explanation:
Dodatno:
Accrual Accounting = Obračunsko računovodstvo ili računovodstvo na osnovi obračunskih tokova. Zasniva se na temeljnoj pretpostavci da se prihodi priznaju kad su zarađeni, a rashodi se priznaju kad se pojave, bez obzira kada se novac naplaćuje ili plaća.
Dakle, suština: obračunato a ne(u)plaćeno. Cheers!

Denis Pajtak
Croatia
Local time: 18:49
Works in field
Native speaker of: Native in CroatianCroatian, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  ihodak
24 mins
agree  Veronica Prpic Uhing
1 hr
agree  Tamara Sinobad
5 hrs
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
accrual accounting
računovodstvo na temelju nastanka poslovnog događaja


Explanation:
ačelo nastanka poslovnog događaja (načelo uzročnosti, načelo fakturirane realizacije)

Kolega Pajtak je dobro obrazložio suštinu ovog termina, ali nije dao pravi hrvatski prevod.

Prihodi od plasmana koji su raspoređeni u rizičnu skupinu A
priznaju se u računu dobiti i gubitka razdoblja u kojem su zarađeni (načelo nastanka poslovnog događaja odnosno načelo fakturirane realizacije),
http://www.hnb.hr/propisi/odluke-nadzor-kontrola/upravljanje...

Evidentiranje prihoda temelji se na načelu nastanka poslovnog događaja i načelu sučeljavanja prihoda i rashoda.
http://www.crosec.hr/pravilnici/1656.htm

Kod evidentiranja rashoda i obveza za mirovinska primanja nije primjenjivano modificirano načelo nastanka događaja, na način da se rashodi evidentiraju u trenutku nastanka poslovnog događaja, već su rashodi evidentirani po načelu novčanog tijeka.
http://www.revizija.hr/izvj2005-redovne/word/39-hrvatski_zav...


--------------------------------------------------
Note added at 17 hrs 38 mins (2006-01-13 03:04:01 GMT)
--------------------------------------------------

Accrual accounting - An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the matching principal) at the time in which the transaction occurs rather than when payment is made (or received).
http://www.investopedia.com/terms/a/accrualaccounting.asp


Miomira Brankovic
Serbia
Local time: 18:49
Specializes in field
Native speaker of: Serbian
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
agree  Karen Ordanic
1 day 14 hrs
  -> Hvala.
agree  dkalinic
1 day 20 hrs
  -> Hvala.
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search