BALANCE SHEET & PROFIT AND LOSS ACCOUNT

Complete the table with the missing terms in English and Croatian.

English term

AMORTIZATION

ASSET

BALANCE SHEET

BOOK VALUE

BOND

CREDIT

COST OF GOODS SOLD

CURRENT ASSET

CURRENT LIABILITY
DEPRECIATION

definition

Croatian term

reduction in the value of

an intangible asset in a
company's account over a
period of time
something that has power
or value to earn money for
a business
a financial statement
showing the financial
situation of a company on
a particular date (its
possessions and its debts)
The value of an asset at
any time, as shown in the
companys accounts
an amount of money
borrowed by a government
or an organization. The
government or
organization produces a
document promising that it
will pay back the money
that it has borrowed, with
interest.
an amount of money lent
by a bank
the total variable costs
(=costs of workers,
materials, etc) of goods
sold in a particular period
of time, before other costs
are taken into account
money that a business
has or something that can
be easily turned into
money, for example raw
materials
debts that have to be paid
within a year
In accounting, the gradual
loss in value of a fixed
asset
1

Amortizacija

Imovina, aktiva

Bilanca

Knjigovodstvena
vrijednost

Obveznica

kredit

Trokovi prodane robe

Tekua, kratkotrajna
imovina
Tekua, kratkorona
obveza
Amortizacija

BALANCE SHEET & PROFIT AND LOSS ACCOUNT

Complete the table with the missing terms in English and Croatian.

DIVIDEND
EBIT
EBITDA

EXCEPTIONAL ITEMS

FIXED ASSETS

GOODWILL
INTANGIBLE ASSET

LIABILITIES
LONG-TERM
LIABILITIES
MARKET VALUE

NET PROFIT

OPERATING PROFIT
OVERDRAFT

a part of the profits of the

company paid to
shareholders for each
share they own
earnings before interest
and tax
Earnings before interest,
tax, depreciation and
amortization
amounts unlikely to be
repeated, for example
money received from the
sale of assets or a part of
the business or other costs
of restructuring.
something that a business
owns and that it uses in
order to produce goods,
for example a piece of
land, a building or a piece
of machinery
a company's good
reputation with existing
customers
something that is not
physical and cannot be
easily valued
a company's debts to
suppliers, lenders,
bondholders, the tax
authorities, etc
debts that have to be paid
in more than a year
how much people would
be willing to pay for
something
the profit from business
activity after a particular
period of time, after all
costs and taxes are taken
away
profit relating to a
company's normal
activities of providing
goods or services
an arrangement between a
bank and a customer,
allowing them to take out
more money from their
current account than they
2

dividenda
Dobit prije kamata i
poreza
Dobit prije kamata,
poreza i amortizacije

Izvanredne stavke

Dugotrajna imovina

Goodwill
Nematerijalna imovina

Obveze, pasiva
Dugorone obveze
Trina vrijednost

Neto dobit

Dobit iz redovnog
poslovanja
prekoraenje

BALANCE SHEET & PROFIT AND LOSS ACCOUNT

Complete the table with the missing terms in English and Croatian.

OVERHEADS

PAYABLES

PROFIT AND LOSS

ACCOUNT (INCOME
STATEMENT)

RECEIVABLES

RETAINED EARNINGS

REVENUE

SECURITIES

SHARE CAPITAL
TANGIBLE ASSETS
UTILITIES

have in it, or the amount

involved
a company's general costs
for activities not related to
particular products (rent,
utilities, etc)

Current liabilities such as

accounts, debts or
mortgages owed by a
business
a financial statement that
records the money a
company makes or loses
during a particular
reporting period (usually
the financial year, or a
part of that year)
Money that a customer
owes a company for a
good or service purchased
on credit
this refers to undistributed
earnings, not paid to
shareholders in dividends;
this money is available for
reinvestment in the
business
money that a business or
organization receives over
a period of time, especially
from selling goods or
services
Piece of paper that proves
ownership of stocks,
bonds and other
investments
capital that a company
has from investors who
have bought shares
an asset that is physical
and can be easily valued
a service such as gas or
electricity, provided for
people to use

Reijski i drugi indirektni

trokovi

dugovanja

Raun dobiti I gubitka

Potraivanja

Zadrana dobit

Prihod

Vrijednosnice

Temeljni kapital
Materijalna imovina
reije

BALANCE SHEET & PROFIT AND LOSS ACCOUNT

Complete the table with the missing terms in English and Croatian.