Glossary entry (derived from question below)
Serbian term or phrase:
naknadno utvrđeni troškovi
English translation:
subsequently recognised expenses
Added to glossary by
Vesna Maširević
Jan 15, 2012 12:45
12 yrs ago
9 viewers *
Serbian term
naknadno utvrđeni troškovi
Serbian to English
Bus/Financial
Accounting
Notes to financial statements
U odjeljku "ostali poslovni rashodi"
Proposed translations
(English)
5 | subsequently recognised expenses |
Vesna Maširević
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Change log
Jan 21, 2012 16:22: Vesna Maširević Created KOG entry
Proposed translations
21 hrs
Selected
subsequently recognised expenses
http://www.podaci.net/_z1/8126847/P-kosrkn03v0411-0521.html
Na računu 665 - Naknadno utvrđeni rashodi iz ranijih godina, iskazuju se rashodi koji se utvrde posle isteka godine na koju se odnose.
http://www.nbs.rs/export/sites/default/internet/english/20/r...
Account 665 – Subsequently recognised expenses from previous years
http://www.nbs.rs/export/sites/default/internet/english/20/r...
Subsequently recognised expenses from previous years
http://ec.europa.eu/internal_market/accounting/docs/consolid...
Recognition as an expense
When inventories are sold, the carrying amount of those inventories shall be recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
Na računu 665 - Naknadno utvrđeni rashodi iz ranijih godina, iskazuju se rashodi koji se utvrde posle isteka godine na koju se odnose.
http://www.nbs.rs/export/sites/default/internet/english/20/r...
Account 665 – Subsequently recognised expenses from previous years
http://www.nbs.rs/export/sites/default/internet/english/20/r...
Subsequently recognised expenses from previous years
http://ec.europa.eu/internal_market/accounting/docs/consolid...
Recognition as an expense
When inventories are sold, the carrying amount of those inventories shall be recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs. The amount of any reversal of any write-down of inventories, arising from an increase in net realisable value, shall be recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.
3 KudoZ points awarded for this answer.
Comment: "Not an expert in accounting, I have chosen "subsequently identified costs" suggested in the Croatian forum. However, I am sure that yours is also a valid variant."
Discussion
And, another thing.. http://www.proz.com/faq/terminology_term_help/kudoz/asking.h...
I am not a native speaker in any of them, but I am yet to hear a single convincing explanation as to why Serbian, Croatian and Bosnian are different languages. They are no more different than American English and British English, and LESS different than Netherlands and Belgian Dutch or Brazilian and Portuguese Portuguese. It is a matter of faith more than anything else in my opinion.