Szmviteli kifejezsek magyarul s angolul

A, ad - tax (llami), rate(s) (helyi) adalap - tax base adalapbl levonhat - tax deductible adbevalls - declaration of income for tax return adengedmny - tax break, tax reduction adfizetsi ktelezettsg - liability to pax taxes adkedvezmny - tax credit/benefit adkteles jvedelem - taxable income admentes - tax exempt, tax free adssg - debt, liability adzs eltti nyeresg - profit before taxes (PBT) adzs utni nyeresg - profit after taxes (PAT) fa - VAT (Value Added Tax) aktvk - assets alapanyag - raw material alaptsi kltsgek - costs of foundation alapti rszvnyek - founder's shares llami tmogats - state support/compensation llamktvny - government security/bond lleszkz - basic stock, principal means lleszkz-llomny - stock of fixed assets lleszkzk eredeti brutt rtke - first gross value of fixed assets lleszkzk rtkcskkense - depreciation in the value of fixed assets alszmla - subsidiary account/ledger amortizci - amortisation analitikus szmla - detailed account anyagfelhasznls - material consumption anyagkltsg - material costs, outlay on material rarny - ratio of prices rbevtel - sales revenue rbevtel-arnyos nyeresg - profit as a proportion of sales revenue rfolyam - rate of exchange rrs - price differential/markup rsznvonal - price level rtmogats - price support ru - goods, commodity, wares, articles, merchandise talnyad - flat tax tlagr - average price tutals - transfer, remittance tutalsi bettszmla - current account, checking account B bankjegy - bank note bankklcsn - bank accommodation, bank loan

bankkltsgek - bank charges bankszmla - bank(ing) account befejezetlen beruhzs - assets in course of construction befejezetlen termels - work in progress befektetett eszkzk - invested assets brelszmols - pay-roll accounting, wage bookkeeping brkltsg - wages costs, expenditure on wages brleti dj - rent, rental beruhzs - investment beruhzsi hitel - capital investment loan beszerzs - purchase, acquisition beszerzsi r - cost-price, actual/net cost bettszmla - deposit account bevtel - revenue, takings bizonylat - voucher bizonylati elv - principle of documentation biztostsi dj - insurance premium brutt - gross C, CS cgbejegyzs - registering, incorporation cltartalkok - provisions for liabilities and charges csaldi ptlk - family allowance/benefit, child bounty csere - barter, exchange csd - bankruptcy D deviza - foreign exchange diszkontls - discount E, egyenleg - balance egyenleget tutal - remit a balance az egyenleg kifizetse - payment to balance egyenlegkimutats - accounting transparency egyensly - balance, equilibrium, equal weight egyenslyban lv kltsgvets - balanced budget egy fre jut - per capita egy rszvnyre jut eszkzrtk - assets per share egysgr - price per piece egyszeres knyvvitel - sinlge-entry book-keeping elads - selling eladsi r - selling price eladsi forgalom - sales turnover eladsi kltsgek - distribution costs eladsok nett rtke - net billings eladsods (bankkal szemben) - bank indebtedness

eladsodott - indebted, insolvent eladott ruk rtke - the value of goods sold eladott ruk mennyisge - the quantity of goods sold elavult gpi berendezs - obsolete machinery eleget tesz ktelezettsgnek - meet an engagement, perform an obligation eleget tesz a kvetelsnek - satisfy a claim eleget tesz a szerzdsnek - carry out a contract elengeds - remission, cancelling elrtkteleneds - depreciation, decrease in value elrtktelenedett rtkpaprok - deteriorated securities elvlt adssg - debt barred by the statute of limitations elfogad (csekket) - accept a cheque elfogad (vltt) - accept a bill, honour a draft elfogadsi ktelezettsg - acceptance duty/obligation elfogadott vlt - accepted bill elhalasztott fizets - delay of payment elknyvel (tteleket) - enter items in the ledger elklntett betszmla - isolated deposit account elklnt (tteleket) - itemize ellenrtk - counter value ellenrtket kiegyenlt - pay the counter value ellenrzs - supervision, auditing (knyvelst), verification (hitelessget), monitoring (folyamatot) ellenrztt folyszmla-kivonat - controlled statement of a current account ellenszmla - check account, controlling/reciprocal account ellenszolgltats - remuneration, retrun service, counter performance ellenszolgltats nlkli truhzs - transfer without consideration ellenttel (knyvelsben) - contra entry, offset el nem szmolt kltsgek - non-absorbed/applied costs ellltsi kltsgek - production costs elleg - payment in advance, deposit elleg visszafizets - deposit repayment elszmla - pro forma invoice elzetes rajnlat - preliminary quotation elszmol - account for, render/give an account of engedmny (esedkessg eltti fizetsre) - discount for prepayment eredmny - result, outcome eredmnykimutats - profit and loss statement, income statement eredmnyszmts - profit and loss calculation eredmnytartalk - accumulated profit reserve rtk - value, worth rtkll - stable of value, fixed in value rtkcskkens - value adjustment, depreciation, loss of value rtkcskkensi lers - depreciation allowance rtkcskkensi lers (mint kltsg) - depreciation expense rtkest - sell, market rtkestsbl szrmaz bevtel - yield of sales rtkests nett rbevtele - turnover rtkpapr - securities rvnyes - valid, good

esedkes kvetels - amount due esedkes tartozsok - current liabilities eszkzhatkonysg - instrumental/technical efficiency eszkzk sszesen - assets employed ves rtkcskkensi lers - annual allowances ve beszmol - annual report exportbevtel - export earning/revenue F fajlagos anyagfelhasznls - specific use of materials fedezeti hnyad - contribution margin fedezeti pont - break-even point fedezetlen hitel - unsecured/blank credit fejlesztsi hitel - development credit felrtkels - revaluation, write-up felhalmozs - stockpling, accumulation felhasznls - using up, utilisation, appropriation flksz ru - semi-finished goods flksz termk - semi-finished product felmerl kltsgek - incurring charges/expenses fel nem vett jrandsg - non-drawn emoluments, unclaimed wages felosztott nyeresg - distributed earnings/profits felszmolsi eljrs - liquidation process, winding up procedure feljts - renewal finanszrozsi forrs - source of finance fix kamat - fixed interest fizet - pay, pay for, make payment fizetend - payable, to be paid fizetsi elleg - advance payment fizetsi felszlts - invitation to pay, dunning letter, reminder fizetsi hatrid - expiry date for pyament fizetsi ktelezettsg - payment liability, commitment, obligation fizetsi mrleg - balance of payments fizetskptelen - insolvent fogyasztsi ad - consumption tax, excise duty fogyaszti r - retail/consumer price fogyaszti rengedmny - consumer discount fogyeszkzk - consumeables, operating supplies folyszmla - current account folyszmlahitel - overdraft folyszmla-kivonat - statement of account folyszmla-vezets - accounting forgalmi ad - sales/purchase tax forgalmi ad visszatrts - purchase tax refund/reimbursement forgalmi rtk - fair market value forgalom - turnover, circulation forgsi sebessg - velocity of circulation forgathat rtkpaprok - negotiable securities forgeszkzk - working/current assets

forgeszkzhitel - working capital loan forgtke - working/circulating capital forrs - source, liability forrshiny - lack of funds, resource gap fknyv - ledger, book of accounts fknyvel - chief accountant, treasurer fknyvi kimutats - general ledger statement fld - land, ground futamid - duration fuvardj - freight/transport charges G, Gy garancia - guarantee, warranty, surety bond gazdlkods - economic management, husbandry gazdlkod szervezet - economic organisation gazdasg - economy gngyleg - bale, package gyrts - production, manufacture gyrtsi nkltsg - cost of production gyorstott amortizci - accelerated depreciation H hasznlatbavteli dj - occupancy/occupation fee hasznlati rtk - use/utility value haszonkulcs - margin/rate of profit hatrid - deadline, closing date hatrids ruhitel - time loan for commodities htralk - arrears hiny - deficit, shortage, gap, lack hitel - credit hitelez - credit, lend hitelez - creditor, holder of the debt claim hitelfelvtel - taking up a credit, borrowing hitelfolysts - putting credit at sy's disposal, landing hitelfutamid - credit cycle hitelkamat - interest received on credit hitelkpessg - credit standing/solvency, credit rating hiteltartozs - debt, credit item hossz lejrat - long-term, dated at long sight hossz lejrat hitel - long term loan hozadk - yield, proceeds hozam - return, yield, profit I, idegenforgalmi bevtelek receipts from tourist accounts idegen tke foreign liabilities/capital idbeli elhatrolsok accrued and deferred items

idkzi beszmol progress report idkzi mrleg interim budget idszak period, time, cycle igny demand, claim ignybe vett szolgltatsok employed services illetk fee, dues immaterilis javak intangible goods import import, importation importforgalmi-ad import turnover tax inflci inflation ingatlan real estate/assets ing javak movables ingyenes truhzs free transfer irnyr guiding price J jradk annuity, allowance jrandsg emoluments, pay jrulk contribution javts s karbantarts repair and maintenance javtsi kltsg cost of repair jegybanki hitel credit by the bank of issue jegybanki kamatlb refinancing rate of interest jegyzett tke called up share capital jelenlegi nett rtk actual net value jelents significant jog law, right jogi szablyozs statutory/legal regulation jogszably provision of the law, statute jszg goods and chattels jvr credit an account with an amount jvrs credit, credit entry jvrsi rtests credit note jvedelem income, revenue jvedelemad income tax jvedelemad-elvons income tax discount jvedelemelszmolsi szmla income settlement account jvedelemkimutats income statement jvedelmezsg profitability, yield jvbeli rtk future value K kalkulcis kltsgek costs of calculation kalkullt nyeresg calculated profit kamat interest kamatbevtel interest received from a financial institution kamatfizets payment of interest kamatlb rate of interest

kamatmentes interest free, non-interest bearing kamatoz rtkpaprok interest-bearing securities kamattmogats subsidizing of interest kapacits capacity kapott elleg payment in respect of orders kapott kamat interest earned kapott osztalk s rszeseds income earnings on investment karbantarts maintenance, servicing kresemny incidence of loss krtrts compensation damages, indemnification kedvezmny advantage, allowance kereskedelmi ru commercial goods/products kereslet demand ksedelem delay, default ksedelmi kamat interest for delay kszru finished/manufactured goods kszlet stock, supply kszletben lv forgeszkzk current assets in stock kszletcskkents rundown of inventories kszletek forgsi sebessge stock rotation kszletnyilvntarts stock accounting kszpnz cash, ready/spot/current money kszpnzllomny cash balance reserve, cash holdings kszpnzforgalom cash turnover ksztermk finished product ketts knyvels double-entry book-keeping kezelsi kltsg service/handling charges kibocsts issuing, emission, output, flotation kiegyenlts levelling off, discharging, payment kielgts satisfaction kifizets payment, pay-off, disbursement knlat supply kiskereskedelmi r retail price klcsn loan klcsns beszmts mutual compensation kltsg cost, expense, outlay kltsgelemzs cost analysis kltsgelszmols cost accounting kltsgnem type of costs kltsgszmla account/bill of charges/costs kltsgvets budget, estimates kltsgvetsi tmogats budgetary subsidy knyv szerinti rtk book value knyvels accounting, bookkeeping knyvel accountant, bookkeeper knyvvitel accountancy knyvvizsglat auditing of accounts/books knyvvizsgl auditor ktbr penalty, forfeit ktelezettsg commitment, liability

ktvny bond, debenture kvetels active debts, assets, claim kvetel (rovat) credit side/entry kzvetett kltsg implicit cost kzvetlen kltsgek direct/explicit costs L ltra szl - at sight ltra szl bett - demand/sitht deposit ltra szl ktelezettsgek - sight liablities ltra szl kvetels - active debt at sight ltra szl vlt - sight draft/bill lertkel - depreciate, write down lersi kulcs - depreciation rate lert be nem hajthat kvetelsek - doubtful/irrecoverable debts written off lajrati hatrid - date of expiry lejrat nlkli hitel - credit for an unlimited period lejrat nlkli ktvny - annuity bond lejrt kvetels - stale claim lejrt vlt - overdue bill lekttt bett - fixed deposit lekttt eszkzk - locked up assets lekttt forrsok - committed resources lekttt tke - tied up/engaged capital leltr - inventory, stock list leszmtols - discounting leszmtolsi jutalk - discounting commission/charge levons - deduction, allowance levonsok a fizetsbl - payroll deductions likvid - liquid likvid eszkzk - liquid resources/funds likvid pnzeszkzk - cash at bank and in hand likviditsi mutat - acid test, quick ratio lineris - linear, proportionate M magntke - private capital maradvnyrtk - residual value megrendels - order megtakarts - savings, balance in hand megtrt - refund, reimburse megtrlsi rta - financial rate of return mrleg - balance, scale mrlegelemzs - balance sheet analysis mrleget kszt - make up/prepare a balance sheet mrlegfknyv - consolidated journal, ledger mrleghiny - balance-of-paments deficit mrlegkpes - financially solvent

mrlegkszts - preparation of a balance sheet mrleg szerinti eredmny - consolidated profit mrlegttel - balance-sheet item/section minsgi hiba - quality defect minsgi kifogs - quality complaint mozg tlagols - computing a moving average munkabr - wage, wage income munkabrkltsgek - labour costs N nagykereskedelmi r - wholesale price nagykereskedelmi rrs - wholesale price spread napi rfolyam - current quotation, daily rate of exchange napraksz knyvels - up-to-date accounting negyedvi elszmols - quarterly accounting negyedvi zrs - closing of the quarter nem adzott nyeresg - tax free profit nem anyagi szolgltatsok - services in kind nem kamatoz ktvnyek - passive/zero-coupon bonds nem pnzbeli apport - non-pecuniary contribution nemzetkzi fizetsi eszkz - international means of payment nett rbevtel - net sales nvrtk - face/par/nominal value nvrtk alatt - below par nvrtk alatt kibocstott ktvny - discount bond/note nvleges r - nominal price nvleges br - money wages nominlbr - nominal wage income Ny nyeresg - profit, gain nyeresgad - tax on profit nyeresgbl rszesedik - share in profit nyeresges - lucrative/profitable nyersanyag - raw material, primary product nyersanyagkszlet - supply/stockpile of raw material nyilvntarts - register, record, file nyilvntartsba vesz - make a record of sg nyits - opening nyitkszlet - initial inventory nyugdjjrulk - superannuation, pension contributions nyugta - receipt O, okirat - document, instrument okmny - document, paper, deed, certificate okmnyos inkassz - documentary collection, cash against documents (CAD)

okozott kr - damage caused/done osztalk - dividend, share , nkormnyzat - local government, borough nkltsg - net/prime costs, cost of production nkltsgszmts - cost-accounting, product costing sszeg - sum, amount, total sszeget jvr - credit sy for an amount sszevont mrleg - composite/consolidated balance sheet P paprpnz - paper/token/fiat money parits - parity, commercial terms, terms of delivery passzvk - liablities, passive debts pnz - money, currency, cash pnzllomny - monetary stock pnztutals - money transfer pnzbeli apport - owner's assets in cash pnzesutalvny - money/postal order pnzfelvtel - cash collection pnzforgalmi mrleg - cash flow pnzforgalom - circulation of money, money turnover pnzforgalom nvekedse - currency expansion/inflation pnz forgsi sebessge - velocity of money pnzhelyettest eszkz - means of monetary substitute pnzintzet - financial institution pnzkszlet - money stock pnzklcsn - money on loan pnzmennyisg - volume/amount of money pnzpiaci kamatlb - money-market rate pnztr - cash desk/office pnztri bizonylat - cash voucher/receipt pnztri egyenleg - balance in cash pnztri hiny - shortage in cash pnztrknyv - cash book pnztrnapl - cash receipts journal pnzgyi eszkzk - financial instruments, monetary assets pnzgyi mrleg - balance sheet pnzgyi mveletek - financial activities pnzgyi mveletek egyb bevtelei - other income from financial activities pnzgyi mveletek eredmnye - profit on financial transactions pnzgyi mveletek rfordtsai - financing expenditures pnzgyi szmvitel - financial accounting piaci r - market/current price piaci kamatlb - market rate of interest R

rfordts - input, cost, expenditure raktrkszlet - goods on stock, inventory reklamci - complaint, claim reklmkltsgek - advertising expenditures rendels - order, booking rendkvli bevtelek - non-recurring receipts rendkvli kiadsok - extraordinary expenses reprezentcis kltsgek - costs for extertainment, representation allowance rszeseds - stake, holding rszvny - share, stock rszvnyrfolyam - quotation of shares, stock list rszvnytrsasg - joing-stock company, company limited by shares rvid lejrat - short-term rvid lejrat hitel - short-term credit rvdi lejrat ktelezettsgek - short-term obligation S, Sz sajt tke - net assets,equity capital sajt vlt - promissory note selejt - scrap, defective item selejtez - scrap, sort out szabad r - free/uncontrolled price szabvny - standard szllts s zembehelyezs - delivery and erection szlltsi kltsg - delivery costs, shipping expenses, freight charges szllt - contractor, forwarding agent szlltkkal szembeni ktelezettsgek - trade accounts payable szmla - account szmlaegyenleg - account balance szmlartk - invoiced value szmlahelyesbts - rectification of an account szmlakeret - standard chart of accounts szmlakivonat - accounting statement, abstract of accounts szmlakvetels - current deposits szmlanyits - opening of an account szmlarend - system of accounts szmlaszm - invoice/account number szmla szerint - as per invoice szmlaterhels - bank debit szmlatulajdonos - account holder szmlavezet - account executive szmvitel - accountancy, bookkeeping, accounting szmviteli elvek - accounting principles/standards szmvizsglat - auditing of accounts szndkos krokozs - wilful/malicious injury szzalk - per cent, percentage szemlyi jvedelemad - personal/individual income tax szerzds - contract, agreement

szerzdsen alapul ktelezettsgek - liabilities under a contract a szerzds trgya - subject matter of a contract szerzdst kt - conclude/enter into a contract szerzdst szeg - breach/break a contract szerzdst teljest - perform/discharge/carry out a contract szoksos engedmny - usual discount szolgltatst nyjt - render/provide a service sztorn - cancellation, annulment, set-off sztronttel - contra-entry, cancelling entry T tmogats - assistance, subsidisation tmogatst nyjt - grant subsidies, give support, render assistance tppnz - sick-pay, sick benefit trsadalombiztosts - social security, social insurance trsadalaombiztostsi ad - social security tax trsadalombiztostsi jrulk - social security/national insurance contribution trsadalombiztostsi juttatsok - social security benefits trsasgi ad - corporation tax tarts javak - durable goods tartozs - debt, sum in arrear, sum owed tartozselengeds - debt relief tartozst elismer - acknowledge debts tartozik s kvetel - assets and liablities tartozikoldal - debit column, debtors teljest - fulfil, discharge teljes kr knyvvizsglat - general audit trtsi dj - refunding termk - product termels - production termszetbeni juttatsok - allowances in kind terven felli - unbudgeted tbblet - surplus tke - capital trleszts - repayment, redemption U, utalvny - voucher, money order utalvnyoz - assign/allot sy sg, remit/transfer utazsi kltsgek - travelling expenses utlagosan fizetett kamat - additional/extra interest , gyfl - client, party, customer gyintz - person/official in charge zemi kltsgek - operating costs

V vagyon - property, wealth, assets vagyonbevalls - declaration of property/assets vagyoni rtk - asset agyonmrleg - asset and liability statement, balance sheet vllalat - firm, undertaking, enterprise vlt - draft, bill of exhange vltforgats - endorsing a bill vltleszmtols - discounting of bills valuta - currency, monetary standard vm - customs vmkezelsi kltsgek - customs clearance charges vsrls - shopping, buying vev - customer, client (gyfl), buyer (vsrl) vevkkel szembeni kvetelsek - debts due from customers visszakldtt gngylegek - returned empties Z, Zs zloghitel - credit against pawn, loan against security zlogjog - right of pledge/lien, mortgage zrs - closing, giving up zrkszlet - closing stock/inventory zrmrleg - closing balance