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TEST on accounting and bookkeeping (0)

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Punktid
Inglise keel - Kõik luuletused, mis on inglise keeles

TEST on accounting and bookkeeping
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  • raamatupidaja -assistent teeb kandeid päevaraamatusse (3 pts)- bookkeeper records purchase and sale in journals
  • kandma edasi pearaamatusse (2 pts)transfer to ledger
  • raamatupidamisperioodi lõpus (2 pts) – at the end of an accounting period
  • vastavad lõppsummad (2 pts)relevant totals
  • 2-kordne kirjendamine (2 pts)double -entry
  • tegema proovibilanssi (2 pts) – do a trial balance
  • tõendab kannet/kirjet kontol (3 pts)support or prove an item in an account
  • saatma arvet (2 pts)send invoice
  • säilitama algdokumente (2 pts)retain the documents
  • kviitung kinnitab makset (3 pts)receipt acknowledging payment
  • tegema neid kättesaadavaks (2 pts)make them available ?
  • sooritatud ja saadud makse (3 pts) – payment made and received
  • analüüsivad finantskandeid (2 pts) – analyse financial records.
  • sise- ja välisaudiitorid kontrollivad raamatupidamist (4 pts) – internal and external auditors check the accounts .
  • raamatupidajad otsustavad, kuidas neid esitada (3 pts) – accountants decide how to present them.
    Give an Estonian equivalent for the following :
  • EASBEstonian Accounting Standards Board. Eesti Raamatupidamise Standardite Nõukogu 
  • enrolled agent – maksunõustaja.
  • IRS - maksuamet
  • file a tax return – esitama tuludeklaratsiooni.
  • break down into categories – jagama kategooriatesse.
  • common sense way of keeping track of income & expenses – levinuim viis jälgida tulusid ja kulusid .
  • sole trader/ self-proprietorship – FIE.
  • corporations – OÜ ja AS.
  • partnerships – usaldusühing ja täisühing.
  • accurately reflect the financial life – täpselt kajastama finantsseisu .
    Translate into Estonian & give explanations in English (translation 0.25 pts+ explanation 1 pt)!
  • bookkeeping – writing down the details of transactions (debits and credits).
  • accounting – keeping financial records, recording income and expenditure, valuing assets and liabilities.
  • management accounting – preparing budgets and other financial reports necessary for management. Juhtimis raamatupidamine .
  • cost accountingworking out the unit cost of products , including materials, labour and all other expenses. Kulukonto .
  • tax accounting – calculating an individual ’s or a company’s liability for tax. Maksu raamatupidamine.
  • auditing – inspection and evaluation of accounts by a second set of accounts. Auditeerimine.
  • creative accounting – using all available accounting procedures and tricks to disguise the true financial position of a company. Loov/topelt raamatupidamine.
    Assets- varad
    Depreciation-odavnema
    Liabilities-kohustus
    Turnover-käive
    Creditors-
    Debtors-võlg
    Overhead-üldkulu
    Share or stockholder- osanik , aktsiaomanik
    Stock or inventory- varu, ladu
    Revenue or earnings or income- aastatulu
  • TEST on accounting and bookkeeping #1 TEST on accounting and bookkeeping #2
    Punktid 50 punkti Autor soovib selle materjali allalaadimise eest saada 50 punkti.
    Leheküljed ~ 2 lehte Lehekülgede arv dokumendis
    Aeg2018-01-18 Kuupäev, millal dokument üles laeti
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