09:27 Aug 9, 2016 |
Bosnian to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Branka Ramadanovic Bosnia and Herzegovina Local time: 21:21 | ||||||
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Summary of answers provided | ||||
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5 +2 | Accrued interest |
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4 | prepaid expenses |
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Discussion entries: 1 | |
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prepaid expenses Explanation: 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. |
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Accrued interest Explanation: 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... |
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