Konten | nemačko - engleski prevod



1. accounts


A record of the past financial position of an organization. Companies prepare a number of different accounts, usually including a balance sheet, a trading account, a profit and loss account, and an appropriation account. These are drawn up by accountants.
Accounts are used to help an organization understand how well it has been performing. Management accounting also uses financial information as a base to make current and future decisions, drawing up budgets and forecasts. Private and public limited companies must by law submit audited accounts annually to the Registrar of Companies. They are also used by the Inland Revenue to calculate how much corporation tax a company should pay on its profits. Customs and Excise too use company accounts to check how much value-added tax and excise duties should have been paid by the business organization.

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