Tudi izkušeni ekonomisti pogosto ne poznajo razlik med ekonomskimi izrazi, ki jih uporabljajo v ZDA in Veliki Britaniji. Zato smo za vse, ki vas področje ekonomije podrobneje zanima, pripravili kratek slovarček razlik.
Če vas področje ekonomije in financ ne zanima preveč, si lahko ogledate tudi slovar splošnih razlik med angleškimi izrazi, ki jih uporabljajo v ZDA in Veliki Britaniji.
| Angleščina (UK) | Angleščina (ZDA) |
|---|---|
| acquisition accounting | purchase accounting |
| articles of incorporation | bylaws |
| balance sheet | statement of financial position |
| banknote | bill |
| bonus or scrip issue | stock dividend or stock split |
| building society | savings and loan association |
| Chartered Accountant (CA ) | Certified Public Accountant (CPA) |
| cheque (bank) | check |
| clerk (bank) | teller |
| current account | checking account |
| deferred tax | deferred income tax |
| depreciation | amortisation |
| exceptional items | unusual items |
| finance leases | capital leases |
| Inland Revenue | Internal Revenue |
| land and buildings | real estate |
| merger accounting | pooling of interests |
| nominal value | par value |
| non-pension post-employment benefits | OPEBS |
| old-age pension, state pension | Social Security |
| ordinary shares | common stock |
| own shares purchased but not cancelled | treasury share |
| pay rise | raise |
| preference shares | preferred stock |
| price rise | price hike |
| profit and loss account | income statement |
| profit for the financial year | net income |
| provisions | allowances |
| share premium | additional paid-in capital |
| shareholders’ funds | stockholders’ equity |
| stock | inventory |
| turnover | revenues |
| undistributable reserves | restricted surplus or deficiency |
| unit trust | mutual fund |
| value-added tax (vat) | sales tax |
Za prevajanje poslovnih dokumentov vedno izberite prevajalca, ki ima veliko izkušenj na tem področju.
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