accruals

Serbian translation: načelo nastanka poslovnog događaja

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:accruals
Serbian translation: načelo nastanka poslovnog događaja
Entered by: Bogdan Petrovic

05:16 Apr 19, 2017
English to Serbian translations [PRO]
Law/Patents - Finance (general) / Public administration management
English term or phrase: accruals
With its Public Finance Management reform, important progress has been made notably in respect of standardising accounting procedures, shifting from the cash principle to accruals and improving the content of budget documents. The Supreme Audit Office provides value-for-money audits, though the outcomes of these audits are not yet used in budgeting procedures. The ex post audit processes should be improved by allocating more resources to the monitoring of programmes and evaluation outcomes should be taken into account in budget allocation.
Bogdan Petrovic
Serbia
Local time: 16:25
načelo nastanka poslovnog događaja
Explanation:
http://www.accountingtools.com/accrual-principle
The accrual principle is the concept that you should record accounting transactions in the period in which they actually occur, rather than the period in which the cash flows related to them occur.

Pravilnik http://www.overa.rs/pravilnik-o-nacinu-priznavanja-i-procenj...

U skladu sa načelom nastanka poslovnog događaja, poslovni događaj se priznaje kada je nastao i uključuje se u finansijske izveštaje u periodu na koji se odnosi, nezavisno od prijema ili isplate novca u vezi sa tim poslovnim događajem.

...
Princip nastanka poslovnog događaja se realizuje:
- priznavanjem prihoda i rashoda kada su nastali, i
- primenom tehnike vremenskih razgraničenja.
Selected response from:

Vesna Maširević
Serbia
Local time: 16:25
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Summary of answers provided
4ukalkulisavanje
Tatiana Subarevic
4načelo nastanka poslovnog događaja
Vesna Maširević
Summary of reference entries provided
accruals
LogosART

  

Answers


5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
ukalkulisavanje


Explanation:
http://mcb.rs/recnik/accruals-deferrals-ukalkulisavanje/

Tatiana Subarevic
France
Local time: 16:25
Native speaker of: Native in FrenchFrench, Native in SerbianSerbian
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
accrual principle
načelo nastanka poslovnog događaja


Explanation:
http://www.accountingtools.com/accrual-principle
The accrual principle is the concept that you should record accounting transactions in the period in which they actually occur, rather than the period in which the cash flows related to them occur.

Pravilnik http://www.overa.rs/pravilnik-o-nacinu-priznavanja-i-procenj...

U skladu sa načelom nastanka poslovnog događaja, poslovni događaj se priznaje kada je nastao i uključuje se u finansijske izveštaje u periodu na koji se odnosi, nezavisno od prijema ili isplate novca u vezi sa tim poslovnim događajem.

...
Princip nastanka poslovnog događaja se realizuje:
- priznavanjem prihoda i rashoda kada su nastali, i
- primenom tehnike vremenskih razgraničenja.

Vesna Maširević
Serbia
Local time: 16:25
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in Serbo-CroatSerbo-Croat
PRO pts in category: 84
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Hvala!
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Reference comments


1 hr
Reference: accruals

Reference information:
Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting.

5. Liabilities in respect of VAT and other tax revenues and accruals
5. Obaveze po osnovu poreza na dodatu vrednost i ostalih javnih prihoda i pasivna vremenska razgraničenja

_________

accrual = akumulacija, pripisano – narasla kamata na dug, pripisana kamata na dugovanje; kumulativne obaveze (u bilansu); neplaćene obaveze; zatezno nagomilani troškovi; (knjig.) iznos duga koji na kraju godine nije alociran a ipak tereti račun kompanije, dodaje se utrošku sredstava za koji se umanjuje bilans profita i gubitaka. Isti iznos se zatim dodaje na stavke plaćanja dobavljačima u sekciji tekućih obaveza u okviru bilansa stanja; 


accrual basis accounting = (knjig.) knjigovodstvena metoda (usklađena sa principima GAAP vezano 
za pripremu finansijskih izveštaja) uzročnosti prihoda i rashoda – najčešće korišćena knjigovodstvena metoda koja beleži dohodak kada je zarađen i troškove kada nastanu za razliku od knjigovodstva na bazi gotovine koje beleži dohodak kada je primljen i troškove kada su plaćeni, ovi principi uključuju potraživanja, dugovanja i zalihe; 

SOURCE:
Rečnik-leksikon
pojedinačni termini i složenice prevedeni sa engleskog jezika berza-finansije-bankarstvo-knjigovodstvo-osiguranje-pravo

LogosART
Croatia
Native speaker of: Dutch
PRO pts in category: 166
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