Aug 9, 2016 09:27
7 yrs ago
15 viewers *
Bosnian term
Razgraničenja (kamate)
Bosnian to English
Bus/Financial
Finance (general)
Upomoć
Proposed translations
(English)
4 | prepaid expenses | Branka Ramadanovic |
5 +2 | Accrued interest | Vesna Maširević |
Proposed translations
37 mins
Selected
prepaid expenses
Koliko se ja mogu sjetiti, a radila sam dosta na bilansima stanja i bilansima uspjeha banaka i preduzeća.... nekad davno. Možete u zagradi dodati (interest). Pozdrav.
Peer comment(s):
neutral |
Vesna Maširević
: Moram da naglasim da kamata može biti u ovoj kategoriji SAMO ako se radi o "Unapred plaćenoj kamati na dugoročne kredite", što verovatno nije slučaj.
6 days
|
4 KudoZ points awarded for this answer.
+2
1 day 22 hrs
Accrued interest
Tzv. vremenska razgraničenja se koriste kako bi prihode i rashode evidentirali u periodu kojem i pripadaju (u kojem su nastali)
• Razgraničenje troškova kamata - račun na kome se knjiži obračunata a neplaćena kamata na dugoročne kredite - troškovi kamata koje se obračunavaju mesečno i koje nisu plaćene (spada u pasivna vremenska razgraničenja - obračunati a neisplaćeni rashodi). Kada se plaća deo kamata na dugoročne kredite, taj deo se skida sa računa Razgraničenja i sa tekućeg računa.
Prikaz knjiženja na str. 20 http://documents.tips/documents/troskovi-amortizacije-i-reze...
Accrued interest is the amount of loan interest that has already occurred, but has not yet been paid to the lender by the borrower. http://www.accountingcoach.com/blog/what-is-accrued-interest
Accrued expense is expense which has been incurred but not yet paid.
Expense must be recorded in the accounting period in which it is incurred. Therefore, accrued expense must be recognized in the accounting period in which it occurs rather than in the following period in which it will be paid.
Example: http://accounting-simplified.com/accrued-expense.html#sthash...
• Razgraničenje troškova kamata - račun na kome se knjiži obračunata a neplaćena kamata na dugoročne kredite - troškovi kamata koje se obračunavaju mesečno i koje nisu plaćene (spada u pasivna vremenska razgraničenja - obračunati a neisplaćeni rashodi). Kada se plaća deo kamata na dugoročne kredite, taj deo se skida sa računa Razgraničenja i sa tekućeg računa.
Prikaz knjiženja na str. 20 http://documents.tips/documents/troskovi-amortizacije-i-reze...
Accrued interest is the amount of loan interest that has already occurred, but has not yet been paid to the lender by the borrower. http://www.accountingcoach.com/blog/what-is-accrued-interest
Accrued expense is expense which has been incurred but not yet paid.
Expense must be recorded in the accounting period in which it is incurred. Therefore, accrued expense must be recognized in the accounting period in which it occurs rather than in the following period in which it will be paid.
Example: http://accounting-simplified.com/accrued-expense.html#sthash...
Discussion
https://bib.irb.hr/prikazi-rad?&rad=582842
https://books.google.hr/books?id=r05BSzBLEOwC&pg=PA160&lpg=P...
http://www.ekfak.kg.ac.rs/sites/default/files/nastava/Novi S...