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16:47 Sep 20, 2011 |
English to Serbian translations [PRO] Bus/Financial - SAP | |||||||
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| Selected response from: Vesna Maširević Serbia Local time: 06:55 | ||||||
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Summary of answers provided | ||||
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4 | obračunska kalkulacija sporazuma |
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accrual calculation of agreement obračunska kalkulacija sporazuma Explanation: accrual calculation SAP http://help.sap.com/saphelp_46c/helpdata/en/66/bc726043c211d... Operating expenses are often allocated differently in financial accounting than in cost accounting. If, for example, an expense incurred in external accounting covers a whole year, you must assign a proportion of the whole to each individual cost accounting period. You distribute irregularly-occurring expenses, according to cost-origin, on the months in which they are incurred. This allows you to avoid irregularities within cost accounting. Costs allocated in this manner are termed accrued costs. accruals su vremenska razgraničenja koja su ovde slikovito objašnjena http://www.google.com/url?sa=t&source=web&cd=2&ved=0CCYQFjAB... Vremenska razgraničenja su posledica primene sledećih računovodstvenih principa u obračunu rezultata: Princip nastanka poslovnog događaja i Princip uzročnosti prihoda i rashoda (matching princip) Vrste vremenskih razgraničenja: Unapred plaćeni troškovi (premije osiguranja, zakupnine) Nastali troškovi koji još nisu plaćeni (obračunati troškovi - električna energija, zakupnine, reklame, premije osiguranja, pretplate na časopise) Unapred naplaćeni prihodi (prihodi koji će biti fakturisani u periodu do 12 meseci od dana bilansa) Nastanak prihoda koji će biti naplaćeni u nekom kasnijem vremenskom periodu i koji još uvek nisu fakturisani kupcima Po toj logici .. accrual calculation ~ obračunska kalkulacija (unapred obračunati troškovi ili prihodi) -------------------------------------------------- Note added at 1 hr (2011-09-20 18:13:16 GMT) -------------------------------------------------- PS mada naravno prihvatam činjenicu da sporazum u dodatku ovog termina zvuči dosta nakaradno ali valjda pisac zna sta je hteo da kaze.. |
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