A/S

ABBREVIATION
ACCEPT A BILL
ACCOUNT SALES
ACCURATE
ADDITIONAL CHARGES
ADVISE
AFTER SIGHT
AGAINST A RECEIPT
AGENCY,sole Agency
AGENT
AIRWAYBILL
AKNOWLEDGE
AKNOWLEDGEMENT
AMOUNT
ASSESS
ASSETS
AT SIGHT
ATTACH
AUTHORITES
AVAILABILITY
AVAILABLE
AVE.
AVERAGE
AVERAGE(general aver)
B/E
B/L
BALE(beil)
BENEFICIARY
BILL
BILL OF LADING
BLANK
BLANK ENDORSED
BOARD
BOOK
BRANCH
BREAKDOWN
BULK (balk)
C&F
c/o
CABLE
CALCULATE
CALL FOR
CANCEL
CARBOY
CARRIER
CASE
CASH
CASK(ka:sk)
CERTIFICATE
certificate of insurance

certificate of origin
CHANCE
CHARGE
cif
CIRCULAR
CLAIM
CLAUSE
co.
COLLECT
COLLECTION
COMMERCIAL VEHICLE
COMPENSATION
COMPETE
COMPETITION
COMPETITIVE
COMPETITIVE PRICES
COMPETITOR
COMPLAINT
COMPONENT
CONCISE
CONFIRMATION
CONSIGNEE(konsaini:)
CONSIGNMENT
CONSIGNMENT NOTE
CONSIGNMENT STOCK
CONSULTANCY FEE
CONSUMER
CONSUMER GOODS
COST
cost and freight
cost insurance freight
CRATE(kreit)
CREATE MONEY
CREDITOR
D/A
D/P
d/s
DEAL
DEAL IN
DEAL WITH
DEBTOR
DELAY
desc.
DISCONT a draft/bill
DISCONT(diskaunt)
DOCUMENT
DOCUMENT OF TITLE
DOCUMENTARY
DOCUMENTARY BILL
DOCUMENTARY CREDIT
documents against acceptance
documents against payment
DRAFT
DRAFT

DRAW A BILL
DRAW UP
DRAWEE
DRAWER
DUE
e.g.
EFFECT PAYMENT
encl.
ENCLOSE
ENCLOSURE
ENDORSE
ENDORSEMENT
ENQUIRY
ESSENCE
ESTABLISH
etc.
EXCEED
EXCHANGE
EXECUTE
EXECUTIVE
EXPAND
EX-WAREHOUSE
EX-WORKS
F.P.A.
FACE
FACE VALUE
FACILITATE
fas
FAVOUR
FAVOURABLE
FEATURE
FIRM
FIRM OFFER
FIRM ORDER
FLOATING POLICY
fob
for
FORWARD
FORWARDING
FORWARDING AGENT
fot
FRANK
FREE
FREE ALONGSIDE
FREE ON BOARD
FREE ON RAIL
FREE ON TRUCK
FREIGHT COLLECT
FREIGHT PAID
FREIGHT PREPAID
FREIGHT(freit)
GO ABOUT
GOODS
GRANT

GROSS
HAND
HEADING
HOLDER
HONOUR
Ib
IMPORT LICENCE
INDEMNIFY
INDEMNITY
INITIAL
INITIALS
INSTRUCT
INSTRUCTION
INSTRUMENT OF payment
INSURANCE
INSURANCE CERTIFICATE
INSURANCE POLICY
INSURED
INSURER
INVOICE
ISSUE
ISSUING BANK
ITEM
KEG
KIND
L/C
LAYOUT
LEGAL
LETTER OF CREDIT
LETTER OR CREDIT
LETTERHEAD
LICENCE
LINE
LINER
LOAD
LOADING
LODGE
LOSS
Ltd.
MAIL
MANDATE
MARINE
MARK
MATURE
MATURITY
MEASUREMENT
MEASUREMENTS
MEET REQUIREMENTS
MERCHANDISE
MISSING
NEGOTIABLE
NEGOTIATE
NEGOTIATE A DRAFT
NET

no.
NOMINAL VALUE
NOTIFY
O/N
OBTAIN
OFFER
OMIT
ON
ORDER
ORDER
ORIGIN
OVERSEAS
P/N
PACK
PACKING
PARTIAL LOSS
PARTICULAR
PARTICULAR AVERAGE
PARTICULARS
PARTY
PATTERN
PAYABLE
PAYEE
PAYMENT
plc
POLICY
PORT OF DESTINATION
PORT OF DISCHARGE
PORT OF ENTRY
PORT OF LOADING
POST
POUND
PREMIUM(primijm)
PRESENT
PRICE LIST
PRINCIPAL
PROMISSORY NOTE
PROPOSAL
PROSPECTUS
PROTEST
PROVISION
Provision,basic p.
Qty.
QUARTER
QUOTATION
QUOTE A PRICE
RANGE
RATE OF EXCHANGE
rd.
RE
RECEIPT
RECORD
REDUCE
REDUCTION

ref.
REFER
REFERENCE
REFERENCE
REFERRING TO
REGULAR
RELEASE
RELIABILITY
REMITTANCE
RENEW
REPRESENTATIVE
REQUEST
REQUIRE
REQUIREMENT
RESERVE
RETAIL
SACK
SALE PROMOTION
SALUTATION
SEIZE
SHIPPER
SHIPPING
SHIPPING AGENT
SHIPPING DOCUMENTS
SHIPPING INSTRUCTIONS
SIGHT
SIGHT BILL/DRAFT
sq.
SS
st.
STATED
STIPULATE
STOCK
STRESS
STURDY
SUBSCRIBE
SUBSTANTIAL
SUPPLIER
SUPPLY
T
TAX
TENOR
TERM
TERMS OF DELIVERY
TERMS OF PAYMENT
THIRD PARTY
TIME POLICY
tlx
TRANCHE
TRANSFER
TRANSFERABLE
TRANSHIP
TRANSHIPMENT
U

U/P
UNLOAD
UNLOADING
US
USANCE BILL
V
VALID
VALIDITY
VAT
VESSEL
VOLUME
VOYAGE POLICY
W
W.A.
WAREHOUSE
WEIGH
WEIGHT
WHOLE SALE

WITHDRAW
WITHIN
SOCIALLY owned capital
STATE owned capital
business (LEGAL) ENTITY
BARTER TRADE
own assets
total investment
current assets
introduction
sales market analysis
Purchasing market/Suppliers market analysis
Economic and financial analysis
commercial) evaluation (*assessment)
Conclusion
limited liability company
COMPANY ID
NACE Code ( for Business Activity)
sale of motor vehicles
fixed assets
revenue
total revenue
sources of funding
balance sheet
Income statement/profit-and-loss statement
estimated investment costs
rate of salary growth
profitability rate
profit tax

foreign exchange transaction tax

income tax
payroll tax
Excess costs

Extraordinary loss,extraordinary expenses,contingency expenditure

Extraordinary income"},
operating profit
operating expenditures
materials costs/material expenses/cost of inventory used
net present value
cost benefit analysis
break-even
internal profitability rate
return period
DIRECTLY MEASURABLE

NOT DIRECTLY MEASURABLE

DECREASE OF BUDGET LIABILITIES

responible person
primary materials and manufacturing components
raw materials and semi-finished goods
operating income/operational revenue
net income(preduzeca),net revenue (drzavni)
export earnings
extra income, supplementary income,extra revenue
steady income
fixed income
current revenue
income and expenditure/receipts and payments
operating expenses
operating profit rate
Net profit rate

after sales
sales revenue
returns
operating profit
retained earnings
eqity/eqity share capital
issued capital (mf)/subscribed capital
fully paid capital (mf)/paid-in capital
social kapital
state owned capital
accruals and deferred income
prepayments and accrued income
Deferred tax liabilities

Deffered tax assets

OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME

Other liabilities arising from business activities/from operations

profit from operations
Off-balance assets/contingent assets
off-balance liabilities/contingent liabilities
currrent liabilities
off-balance item
payback
ratio
working capital
monetary
turnover
buyers turnover coefficient
Turnover coefficient for total business assets

acquisition value
materials costs/material expenses/cost of inventory used
vulnerability analysis
accruals
payback period
sources of funding,sources of finance
recoverability of money claims/collect money claims,receivables
tied funds
trade cycle/business cycle
circulating capital/circulating assets,working capital
land purchase
economic analysis
supplier
finished products
local market
provision
inventory
net profit
Approved by
Trade receivables
Cash and cash equivalents
Association of Serbian Banks
OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME
INTANGIBLE INVESTMENTS
receivables
reserves
cash
ACCUMULATED PROFIT/LOSS
SHARE AND OTHER CAPITAL

earthwork
metal framework for concrete
Reinforced concrete
steel framework
roofing
insulating
electrical system
masonry
economy of scale/economies of scale
bad debts
input-output
rate of return
internal rate of return
ROI-Return on investment
return on assets
business assets/commercial assets
furnishing
auxiliary facilities
car wash
Cash flow from Operating Activities
EBT
EBIT- Earnings before tax and interest
Capital expences
organisational structure
operating liabilities
adjustment value
upholstery
machining
finishing
investment justification
target market
production programme/production line
custom-made/customized production
made to order
Statical and dynamical evaluation of the project
distribution channel/channel of distribution
up-to-date equipment
arouse attention/interest
goodwill
cost price/production cost
small-scale production

mass production/batch production/series,serial production

Serbian Agency for the Development of Small and Medium sized Enterprises and Entrepre
farm machinery
current operations
day-to-day operating activities
liabilities for profit
ROE-return on equity
return on investment ROI
cost accounting
calculation
settlement of claims
calculation of interest
refund
existing operations
residual value
labour costs
existing depriciation
residual value
long term working capital
long-term investment
liabilities for salaries
payables per days
LOSS OVER CAPITAL
economic flow
investment effects
return on investment ROI
CASH FLOW/cash balance
cumulative cash balance
land,buildings ,equipment/property,plant and equipment
discounting factor
outflow
total cash outflow
inflow
sources of working capital from current operations
liabilities arising from profit
corporate earnings
wages and salaries
work in progress
Capital -generating ability,earning capacity
economic basis
inflow/influx
profit on the basis of extra items
extra items

profit from day-to-day operating activities

Depreciation costs and reserves
current operations
operating costs
depriciation charges
Inventory value reduced

profit sharing/share of profits

share of capital
debt-equity ratio
preapayment
business assets/company assets
equity
operating liabilities
share and other capital
treasury shares
revaluation surplus
outstanding liabilities
efficiency ratio
profitability ratio
Ready cash -Net cash flow
Net cash flow
Days accounts receivables due
Days accounts payable due
Days inventory in stock
Quick ratio
Current ratio
Net working fund
CCL Contingent Commitment Letter
registered land certificate
grant-ali ne u smislu donacije
claim
gross negligence
mark up price
sick leave
castral lot
land registry
natural disaster
parity
enter into force
the agreement is ratified,but not entered into force
credit note
debit note
top line - Total revenues.

value chain

value chain Analysis

bottom line = net income
inquarter earnings
customer advocate
retention rate=Retained earnings divided by total after-tax earnings, expressed as a percen
retail bank=A retail bank is a bank that works with consumers, otherwise known as 'retail
customers'. Retail banks are the banks you most often see in cities on crowded
retention
probationary employee
probationary period
beachhead strategy
marginal costs
on-site
subsidary company,subsidiary
sales terms
E-Commerce
antitrust law
usable warehouse space
retail sales faicility
discretionary purchase
share repurchase
EPS - Earnings per Share.
Total earnings divided by the number of shares outstanding. Companies often use a weighted
average of shares outstanding over the reporting term. EPS can be calculated for the previous
year ("trailing EPS"), for the current year ("current EPS"), or for the coming year ("forward EPS").
Note that last year's EPS would be actual, while current year and forward year EPS would be
estimate

Operating margin
Operating income divided by revenues, expressed as a percentage.
organic sales
put option

S&P 500 index

intangible assets

goodwill
capital spending
delivering
trade cycle
impulse sales
add-value item
natural person
sweatshirt
Corporate social responsibility CSR
Children deprived of parental care
heating oil
granting charity donations, donate
natality rate
Encouragement of childbearing
sick leave
artificial insemination
personal care and hygiene (health & personal care products)
pantyliners
pads
pads with wings
diapering of the baby
Disposable sanitary cotton pads

Food supplement, dietary supplement

Changing bag with padded changing mat
Change mat
cotton terry toddler blanket
Baby T-shirt, longsleeve

Baby sleeper
piece, unit
banquet
truescorecard (u zargonu P&G)
Mayor's Office
Assistant Mayor
bib
cotton terry
City Assembly
Mayor-the Chairman of the City Council
Company ID number
Public limited company, Joint stock company
Municipal President
Law on the Protection of Consumers
Trade Law
Family Patron's Day,Family Patron Saint's Day,family patron saint's Feast day
sales promotion
fair shelf share
refiiler (Wrigley zargon)
open market
operating/operational objective (short-term goal that leads organization to the long term str
long life assets
Company Law
Law on Obligations
Absorption-type Merger Agreement
competent court, court of juriscition
before the Court of jurisdiction
SOCIALLY owned capital
STATE owned capital
business (LEGAL) ENTITY
BARTER TRADE
own assets
total investment
current assets
introduction
sales market analysis
Purchasing market/Suppliers market analysis
Economic and financial analysis
commercial) evaluation (*assessment)
Conclusion
limited liability company
COMPANY ID

NACE Code Activity

sale of motor vehicles
fixed assets
revenue
total revenue
sources of funding
balance sheet
Income statement/profit-and-loss statement
estimated investment costs
rate of salary growth
profitability rate
profit tax
foreign exchange transaction tax
income tax
payroll tax
Excess costs

Extraordinary loss,extraordinary expenses,contingency expenditure

Extraordinary income"},
operating profit
operating expenditures
materials costs/material expenses/cost of inventory used
net present value
cost benefit analysis

break-even
internal profitability rate
return period
DIRECTLY MEASURABLE

NOT DIRECTLY MEASURABLE

DECREASE OF BUDGET LIABILITIES

responible person
primary materials and manufacturing components
raw materials and semi-finished goods
operating income/operational revenue
net income(preduzeca),net revenue (drzavni)
export earnings
extra income, supplementary income,extra revenue
steady income
fixed income
current revenue
income and expenditure/receipts and payments
operating expenses
operating profit rate

Net profit rate

after sales
sales revenue
returns
operating profit
retained earnings
eqity/eqity share capital
issued capital (mf)/subscribed capital
fully paid capital (mf)/paid-in capital
social kapital
state owned capital
accruals and deferred income
prepayments and accrued income
Deferred tax liabilities
Deffered tax assets
OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME

Other liabilities arising from business activities/from operations

profit from operations
Off-balance assets/contingent assets
off-balance liabilities/contingent liabilities
currrent liabilities
off-balance item
payback
ratio
working capital
monetary
turnover
buyers turnover coefficient
Turnover coefficient for total business assets

acquisition value
materials costs/material expenses/cost of inventory used
vulnerability analysis
accruals
payback period
sources of funding,sources of finance
recoverability of money claims/collect money claims,receivables
tied funds
trade cycle/business cycle
circulating capital/circulating assets,working capital
land purchase
economic analysis
supplier
finished products
local market

provision
inventory
net profit
Approved by
Trade receivables
Cash and cash equivalents
Association of Serbian Banks
OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME
INTANGIBLE INVESTMENTS
receivables
reserves
cash
ACCUMULATED PROFIT/LOSS
SHARE AND OTHER CAPITAL
earthwork
metal framework for concrete
Reinforced concrete
steel framework
roofing
insulating
electrical system
masonry
economy of scale/economies of scale
bad debts
input-output
rate of return
internal rate of return
ROI-Return on investment
return on assets
business assets/commercial assets
furnishing
auxiliary facilities
car wash
Cash flow from Operating Activities
EBT
EBIT- Earnings before tax and interest
Capital expences
organisational structure
operating liabilities
adjustment value
upholstery

machining
finishing
investment justification
target market
production programme/production line
custom-made/customized production
made to order
Statical and dynamical evaluation of the project
distribution channel/channel of distribution
up-to-date equipment
arouse attention/interest
goodwill
cost price/production cost
small-scale production
mass production/batch production/series,serial production
Serbian Agency for the Development of Small and Medium sized Enterprises and Entrepre
farm machinery
current operations
day-to-day operating activities
liabilities for profit
ROE-return on equity
return on investment ROI
cost accounting
calculation
settlement of claims
calculation of interest
refund
existing operations
residual value
labour costs
existing depriciation
residual value
long term working capital
long-term investment
liabilities for salaries
payables per days
LOSS OVER CAPITAL
economic flow
investment effects
return on investment ROI
CASH FLOW/cash balance
cumulative cash balance
land,buildings ,equipment/property,plant and equipment
discounting factor

outflow
total cash outflow
inflow
sources of working capital from current operations
liabilities arising from profit
corporate earnings
wages and salaries
work in progress
Capital -generating ability,earning capacity
economic basis
inflow/influx
profit on the basis of extra items
extra items
profit from day-to-day operating activities
Depreciation costs and reserves
current operations
operating costs
depriciation charges
Inventory value reduced

profit sharing/share of profits

share of capital
debt-equity ratio
preapayment
business assets/company assets
equity
operating liabilities
share and other capital
treasury shares
revaluation surplus
outstanding liabilities
efficiency ratio
profitability ratio
Ready cash -Net cash flow
Net cash flow
Days accounts receivables due
Days accounts payable due
Days inventory in stock
Quick ratio
Current ratio
Net working fund
CCL Contingent Commitment Letter
registered land certificate
product line
registered land certificate

grant-ali ne u smislu donacije

claim
gross negligence
mark up price
sick leave
castral lot
land registry
natural disaster
parity
enter into force
the agreement is ratified,but not entered into force
credit note
debit note
Serbian Business Registers Agency
insulated vehicle bodies
vehicle body building
body builder
vehicle box (vehicle box body) /box for vehicle body building
KPI (Key Performance Indicator)
multi-rater 360 degree survey (HR tema,evaluacija)
performance
follow up
CPG Consumer packaged goods (isto sto I FMCG)
USP - Unique Selling Proposition (Marketing)

benchmarking (ecc znacenje)

leverage
mindset

consumer awareness
sampling
niche brand
cash-strapped
own-label

private label
confectionary industry
HACCP health and security standards and regulations
customer buying habits
laminated hard crispy crunchy cookie (laminated baked products)
spreading consistency (characteristic of a cream)
Lent
lenten
bulk
tea biscuits
Battle for Maternity Hospitals
Black market
Shadow economy
G2M (Go-To-Market)

Objective/Goal

geographical white space

GDP Gross Domestic Product

Moments of Truth (P&G terminologija koja je opte usvojena u industriji.First, Second,

Third moment of Truth)

TSR Total Shareholder Return

Core EPS (Core earning per Share)Core income, on a diluted per-share basis. Core income is
net income after taxes and before extraordinary items, less net income attributable to
noncontrolling interest, gain on the sale of held to maturity and available for sale securities,
amortization of intangibles, goodwill and nonrecurring items. The assumed tax rate is 35%.

bonded warehouse
inventory reconciliation
in-sourcing

FTE (vezano za value drivers)

own-label
(check out)/cashier positioning (P&G)
interest on arrears/default interest/overdue interest
urbanism development plan
urbanism design project
contruction lot
Law on Planning and Construction
construction permit
approval for use
loading technology (proizvodjac Hormann)
provisional acceptance of finished job
Ministry of Internal Affairs Sector for emergency situations

ACCOUNT SALES
(abriviei{n) - SKRA]ENICA
PRIHVATITI MENICU
OBRAUN KOJI ZASTUPNIK ALJE PRINCIPALU,IZVETAJ O PRODAJI
TAAN , PRECIZAN
DODATNI TROKOVI
OBAVESTITI
POSLE PREZENTACIJE
UZ PRIZNANICU
ZASTUPSTVO,AGENCIJA ; sole agency -isklju~ivo zastupstvo
POSREDNIK,ZASTUPNIK ,AGENT ; sole agent-isklju~ivi zastupnik
AVIONSKI TOVARNI LIST
POTVRDITI
POTVRDA, POTVRDA O PRIJEMU
IZNOS,SUMA,VREDNOST;IZNOSITI,DOSTIZATIto the amount of - u iznosu od, u visini, u vrednosti
ODREDITI,PROCENITI, UTVRDITI
AKTIVA/PASIVA=liabilities (potra`ivanje i dugovanje)NO ASSETS =nema pokri}a na menicu
PO VI\ENJU
DODATI,PRILOITI
VLASTI
ISPORUKA
RASPOLO@IV,KOJI SE MO@E DOBITI
AVENUE
HAVARIJA;PROSE^AN,PROSEK/ free of particular average=bez partikularne havarije,za{ti}en od hav.
GENERALNA HAVARIJA
BILL OF EXCHANGE
BILL OF LADING
BALA
KORISNIK
RA^UN /usance bill = menica sa uobi~ajenim rokom /draw a bill =vu}i menicu
KONOSMAN, TERETNICA /clean bill of -=~ista teretnica/ dirty b.of -=ne~ista t./foul b.of l.=ne~ista t.
PRAZAN,BLANKO
BLANKO INDORSIRAN
PALUBA/ on board=na brodu,na brod
REZERVISATI
FILIJALA
KVAR; PRIKAZ
MNO[TVO,MASA
COST AND FREIGHT
CARE OF
TELEGRAM; POSLATI TELEGRAM / cable address=telegrafska adresa
IZRA^UNATI, PRORA^UNATI
TRA@ITI, ZAHTEVATI
OTKAZATI, STORNIRATI
BALON (50-100 litara)
PREVOZNIK
KUTIJA; SANDUK
UNOV^ITI,NAPLATITI ^EK;GOTOVINA/ cash against documents=pla}anje uz predaju dokumenata
BURE
POTVRDA,UVERENJE
POTVRDA OSIGURANJA

UVERENJE O POREKLU
stand a good chance- imati dobru priliku
TRO[AK, ZARA^UNATI / freight charges=prevozni tro{kovi
COST INSURANCE AND FREIGHT
CIRKULARAN
ZAHTEV; REKLAMACIJA,
KLAUZULA
COMPANY
SAKUPITI,NAPLATITI
KOLEKCIJA;NAPLATA
PRIVREDNO,TERETNO,DOSTAVNO VOZILO
NAKNADA, OD[TETA
KONKURISATI
KONKURENCIJA
KONKURENTAN
KONKURENTNE CENE
KONKURENT
`ALBA,PRIGOVOR, REKLAMACIJA
SASTAVNI DEO
KRATAK,SA`ET
POTVRDA, KONFIRMACIJA,AVAL
PRIMALAC (ROBE)
ROBNA PO[ILJKA,KONSIGNACIJA /on consignment=preko konsignacije
TOVARNI LIST
KONSIGNACIJA,KONSIG.SKLADI[TE/ consignment stock agreement=ugovor o konsignaciji
POSREDNI^KI PROCENAT
POTRO[A^
ROBA [IROKE POTRO[NJE
CENA,TRO[AK
CENA SA VOZARINOM
CENA SA OSIGURANJEM I VOZARINOM
SANDUK,GAJBA
KREIRATI NOVAC
KREDITOR,ZAJMODAVAC
DOCUMENTS AGAINST ACCEPTANCE
DOCUMENTS AGAINST PAYMENT
DAYS AFTER SIGHT
TRGOVATI,POSLOVATI
dealt,dealt /TRGOVATI, POSLOVATI , PRODAVATI
POSLOVATI,BAVITI SE
DU`NIK
ZASTOJ, KA[NJENJE/without delay=odmah, bez odlaganja
DESCRIPTION
DISKONTOVATI,ESKONTOVATI MENICU
POPUST,SKONTO;DISKONTOVANJE,ESKONTOVANJE
DOKUMENT,ISPRAVA
ISPRAVA O VLASNI[TVU
DOKUMENTARAN
DOKUMENTARNA TRATA
DOKUMENTARNI AKREDITIV
DOKUMENTA PO PRIHVATANJU MENICE
PLA]ANJE UZ DOKUMENTA
MENICA,;NACRT / sight draft=menica po vidjenju/usance draft=uzo menica
NACRT,RADNA VERZIJA DOKUMENTA=prev.sa draft

VU]I MENICU
SASTAVITI,NAPRAVITI ---draw up the terms of agreement
TRASAT
TRASANT,IZDAVA^ MENICE
DOSPEO,PLATIV
FOR EXAMPLE
IZVR[ITI PLA]ANJE
ENCLOSURE
PRILO`ITI
PRILOG
INDORSIRATI
PRENOS,INDOSAMENT
UPIT
SU[TINA
USPOSTAVITI;OTVORITI;POSTAVITI
AND SO ON
PREMAITI
ZAMENA,RAZMENA/ first of exchange=prva menica
IZVRITI
RUKOVODILAC
IRITI SE
FRANKO SKLADI[TE
FRANKO FABRIKA
FREE OF PARTICULAR AVERAGE
LICE,PREDNJA STRANA
OSNOVNA VREDNOST(nominalna vrednost)
OLAK[ATI
FREE ALONGSIDE
NAKLONOST;USLUGA / in favour of = u korist
POVOLJAN
KARAKTERISTIKA,OBELE`JE
^VRST
^VRSTA PONUDA
^VRSTA PORUD`BINA
FLOTANTNA,OTPISANA POLISA
FREE ON BOARD
FREE ON RAIL
POSLATI,OTPREMITI
OTPREMA
[PEDITER
FREE ON TRUCK
FRANKIRATI
SLOBODAN,OSLOBO\EN
FRANKO UZ BOK BRODA
FRANKO BROD
FRANKO VAGON
FRANKO KAMION
VOZARINA PLATIVA NA ODREDI[TU
VOZARINA PLA]ENA
VOZARINA PLA]ENA UNAPRED
VOZARINA,TERET,TOVAR
RADITI
ROBA
ODOBRITI

BRUTO
PREDATI
ZAGLAVLJE PISMA
VLASNIK,IMALAC
HONORIRATI
POUND
UVOZNA DOZVOLA
NAKNADITI
OD[TETA
PO^ETNI
INICIJALI
OBAVESTITI,DATI UPUTSTVA
UPUTSTVO
INSTRUMENT PLA]ANJA
OSIGURANJE / marine insurance=pomorsko osiguranje
POTVRDA O OSIGURANJU
POLISA OSIGURANJA
OSIGRANIK
OSIGURATELJ
FAKTURA,RA~UN/ commercial - =komercijalna fak./consular -=konzularna/pro-forma-=profaktura
IZDATI,OTVORITI
BANKA KOJA IZDAJE AKREDITIV
STAVKA;^LAN
BURENCE
LJUBAZAN,USLU`AN
LETTER OF CREDIT
PLAN,RASPORED
ZAKONSKI,LEGALAN
AKREDITIV/documentary--=dokumentarnia./irrevocable--=neopozivia./revocable--=opozivi akreditiv
revolving letter of credit=obnovljivakr./transferable --=prenosiv akreditiv
ZAGLAVLJE
DOZVOLA/export lic.=izvozna dozvola/import-=uvozna
VRSTA ROBE
BROD LINIJSKE PLOVIDBE
TOVAR;TERET;UTOVARITI
UTOVAR/port of loading=luka utovara
PREDATI,PODNETI
GUBITAK /suffer loss=pretrpeti gubitak
LIMITED
PO[TA/air mail=avionska-/ordinary-=obi~na-/registered-=preporu~ena po{ta
MANDAT
MORSKI,POMORSKI/marine insurance=pomorsko osiguranje
OBELE`ITI
DOSPEO,ZREO;DOSPETI ZA NAPLATU
DOSPE]E
MERA,VELI^INA
DIMENZIJE
ISPUNITI,UDOVOLJITI ZAHTEVU
ROBA
KOJI NEDOSTAJE,IZGUBLJEN
PRENOSIV
PREGOVARATI;UNOV^ITI,PRODATI
PRODATI MENICU
NETO

NUMBER
NOMINALNA VREDNOST
OBAVESTITI
ORDER NUMBER
DOBITI.PRIBAVITI
PONUDA/firm offer=~vrsta ponuda/submit an offer=podneti,dati ponudu
IZOSTAVITI,PROPUSTITI
on board the ship=nabrodu/ on consignment=preko konsignacije
PORUD`BINA/ order form=narud`benica,izjava/firm -=~vrsta ponuda
place an order=poru~iti / trial order=probna porud`bina
POREKLO / certificate of origin=uverenje o poreklu robe
PREKOMORSKI
PART NUMBER
PAKOVATI
PAKOVANJE
DELIMI^AN GUBITAK
POJEDINA^NI
OBI^NA/DELIMI^NA HAVARIJA
DETALJI,POJEDINOSTI
PARTIJA,STRANA /third party=tre}e lice
UZORAK
PLATIV,DOSPEO
REMITENT,IMALAC ^EKA
effect payment= izvr{iti pla}anje
PUBLIC LIMITED COMPANY
POLISA/floating-=flotantna,otpisana polisa/ time-=vremenska -/voyage-=polisa za odredjeno putovanje
ODREDI[NA LUKA
LUKA ISTOVARA
ULAZNA LUKA
LUKA UTOVARA
POSLATI PO[TOM
FUNTA
PREMIJA
PODNETI,PREZENTOVATI
CENOVNIK / quote a price=navesti cenu
PRINCIPAL,GLAVNI,[EF,poslodavac koji anga`uje zastupnika
OBVEZNICA
PONUDA,PREDLOG
PROSPEKT
PROTESTVOVATI MENICU(UTVRDITI DA NIJE PLA]ENA)
ODREDBA
Osnovne odredbe
QUANTITY
^ETVRTINA,KVARTAL
PONU\ENA CENA;PONUDA
NAVESTI CENU
IZBOR,ASORTIMAN
DEVIZNI KURS
ROAD
REFERENCE,REFERRING TO
PRIZNANICA;PRIJEM;POTVRDA/against a receipt=uz priznanicu
UPISATI;REGISTROVATI; EVIDENCIJA
reduce price -smanjiti cenu
SMANJENJE,SNI`ENJE,POPUST

REFERENCE
UPUTITI
PREPORUKA;VEZA;PREDMET;NAVESTI;POZVATI SE NA
our reference=na{ znak/ your-=va{-/with reference to=u vezi sa
POZIVAJU]I SE NA , U VEZI SA
REDOVAN
PUSTITI,OSLOBODITI
POUZDANOST
DOZNAKA
OBNOVITI
ZASTUPNIK
MOLBA,ZAHTEV;TRA`ITI,ZAHTEVATI
TRA`ITI,ZAHTEVATI
ZAHTEV
ZADR`ATI
MALOPRODAJA
VRE]A
UNAPREDJENJE PRODAJE
POZDRAV
ZGRABITI,ISKORISTITI PRILIKU
KRCATELJ
UTOVAR,OTPREMA BRODOM
PREKOMORSKI OTPREMNIK
ROBNA/OTPREMNA DOKUMENTA
OTPREMNA DISPOZICIJA
VI\ENJE /after sight=posle prezentacije / at -=po vidjenju
MENICA PO VI\ENJU
SQUARE
STEAMSHIP
STREET
NAZNA^EN
UGOVORITI
LAGER,ZALIHA;DR`ATI NA LAGERU/ in stock=na lageru,stovari{tu/out of -=rasprodat
NAGLASITI,ISTA]I
^VRST
AGREE TO PAY
ZNATAN,PRILI^AN,GLAVNI
ISPORU^ILAC,IZVOZNIK,NABAVLJA^
SNABDETI,POSLATI,ISPORU^ITI;ZALIHA
POREZ,TAKSA
ROK
NAZIV,TERMIN;USLOV
USLOVI ISPORUKE
USLOVI PLA]ANJA
TRE]E LICE
VREMENSKA POLISA
TELEX
TRAN[A
IZVR[ITI PRENOS
PRENOSIV
PRETOVARITI
PRETOVAR

UNIT PRICE
ISTOVARITI
ISTOVAR
UNITED STATES
MENICA SA UOBI^AJENIM ROKOM
PUNOVA`AN,VALJAN
VA`NOST
VALUE ADDED TAX
BROD
OBIM;ZAPREMINA
POLISA ZA ODREDJENO VREME
WITH AVERAGE
SKLADI[TE,MAGACIN
TEITI
TE`INA
VELEPRODAJA

POVUI
ZA,ZA MANJE OD
DRUTVENI KAPITAL
DRAVNI KAPITAL
PRAVNO LICE
KOMPENZACIJA
sopstvena sredstva
ukupna ulaganja
obrtna sredstva
uvod
analiza prodajnog trita
analiza nabavnog trita-(trz. Dobavljaca komponenti)
ekonomsko-finansijska anliza
komercijalna ocena (projekta)
zakljuak
drutvo sa ogranienom odgovornou
matini broj preduzea
ifra delatnosti
prodaja motornih vozila
osnovna sredstva
prihod
ukupni prihod
izvor finansiranja
bilans stanja
bilans uspeha
predraunska vrednost investicije
stopa rasta zarada
stopa rentabilnosti
porez na dobit

porez na dobit iz deviznog poslovanja

porez na dohodak
porez na plate
vanredni trokovi
vanredni rashodi
vanredni prihodi
poslovni dobitak
poslovni rashodi
trokovi materijala
neto sadanja vrednost
kost-benefit analiza (analiza koristi i trokova)
prag rentabilnosti
interna stopa rentabilnosti
period povraaja
direktno merljivi (koristi,trokovi)
direktno nemerljivi
smanjenje obaveza iz budeta
odgovorno lice
repromaterijal
poslovni prihodi
neto prihodi
izvozni prihodi
vanredni prihodi
stalni (redovni)prihod
stalni (u stalnom iznosu)
tekuci prihod
prihodi I rashodi
poslovni rashodi
stopa poslovnog dobitka
stopa neto dobitka
post prodaja
prihodi od prodaje
ostvarena dobit
poslovna dobit
neraspodeljena dobit
osnovni kapital
upisani kapital
uplaeni kapital
druveni kapital
dravni kapital
PVR (pasivna vremenska razgranienja)
AVR (aktivna vremenska razgranicenja)
Odloene poreske obaveze

Odloena poreska sredstva

ostala sredstva i aktivna vremenska razgranienja

Ostale obaveze iz poslovanja

profit iz poslovanja
vanbilansna aktiva
vanbilansna pasiva
tekua pasiva
vanbilansna stavka
povraaj (novca)
racio,koeficijent
obrtna sredstva
novani
obrt
koeficijent obrta kupaca
koeficijent obrta ukupnih poslovnih sredstava
NV-nabavna vrednost
trokovi materijala
analiza osetljivosti
razgranienja?
rok povraaja (kredita)
izvori finansiranja
naplata potraivanja
vezana sredstva
poslovni ciklus
obrtni fond
kupovina zemljita
ekonomska analiza
dobavlja
gotovi proizvodi
domae trite
rezervisanja
zalihe
neto dobit
odobreno od strane..
potraivanja
Gotovina i gotovinski ekvivalentni
Udruenje banaka Srbije
ostala sredstva i aktivna vremenska razgranienja
nematerijalna ulaganja (bilans stanja)
potraivanja (bilans stanja)
reserve
gotovina
akumulirana dobit/gubitak
akcijski i ostali kapital

zemljani radovi
armiraki radovi
arimirako-betonski radovi
elina konstrukcija
Pokrivaki radovi
Izolaterski poslovi
Elektroinstalacije
zidarski radovi
ekonomija obima
sporna potraivanja
ulaz-izlaz
stopa prinosa
interna stopa prinosa
prinos na uloena sredstva
prinos na ukupno angazovana sredstva
prinos na sopstvena sredstva
poslovna sredstva
opremanje prostora
pratei objekt
lakirnica
perionica (automobila)
novani tokovi iz poslovanja
zarada bez poreza
zarada bez poreza i kamata
organizaciona struktura
obaveze iz poslovanja
ispravka vrednosti
tapacirung
mainska obrada
dorada
opravdanost investicije
ciljno trite
proizvodni program
po narudbini
statika i dinamika ocena projekta
kanali prodaje
savremena oprema
privui panju
poslovini/trini ugled
cena kotanja CK
maloserijska proizvodnja

serijska proizvodnja
RepublikaAgencija za mala I srednja preduzea
poljoprivredna mehanizacija
tekue poslovanje
redovno poslovanje
Obaveze iz dobiti

dobit na uloeni kapital

dobit od investicije/povrat ulaganja/povrat uloenog kapitala
obraun trokova
obraun
obraun potraivanja i dugovanja
obraun kamata
povraaj (novca)
postojee poslovanje
preostala vrednost
trokovi rada
postojea amortizacija
ostatak vrednosti
trajna obrtna sredstva
dugoroni plasmani
obaveze za zarade
broj dana vezivanja
gubitak iznad visine kapitala
ekonomski tok
efekti investiranja
povratak ulaganja
neto primitak
kumulativ neto primitaka
nekretnine,postrojenja,oprema
diskontni faktor
izdaci
ukupni izdaci
primici
izvori obrtnih sredstava iz tekuceg poslovanja
Obaveze iz dobiti
zarada preduzea
zarade
nedovrena proizvodnja
akumulativnost
materijalna baza
priliv
dobit po osnovu vanrednih stavki
vanredne stavke

dobit iz redovnog poslovanja

trokovi amortizacije i rezervisanja
tekue poslovanje
trokovi poslovanja
trokovi amortizacije
smanjenje vrednosti zaliha
uee u dobiti
uee u kapitalu
udeo vlastitih sredstava u investiciji
dati avansi
poslovna imovina
osnovni kapital
obaveze iz poslovanja
akcijski i ostali kapital
steene sopstvene akcije/otkupljene sopstvene akcije
revalorizacione rezerve
nepokrivene obaveze
stopa efikasnosti
stopa profitabilnosti
slobodna gotovina NNT (neto novani tok)
neto novani tok NNT
dani vezivanja potraivanja od kupaca
dani vezivanja dobavljaa
dani vezivanja zaliha
tekui racio likvidnosti
opti racio likvidnosti
neto obrtni fond
Pismo o uslovnoj dodeli sredstava
izvod iz zemljisnjih knjiga
potrazivanja
krajnji nemar, grubi nemar
profit
bolovanje
katastarska parcela
zemljisnje knjige
prirodna katastrofa
paritet
stupiti na snagu (npr.sporazum,regulativa)u smislu posle ratifikacije da se stvarno realizuje
ratifikovan ali ne punosnazan
kreditno pismo, kreditna nota, knjizno odobrenje
knjizno odobrenje za zaduzenje
ukupan prihod
lanac vrednosti

Analiza lanca vrednosti

neto prihodi
prihodi -kratkorocni?
osoba u firmi koja se bavi resavanjem problema koje imaju kupci
neraspodeljena dobit podeljena sa ukupnim prihodima posle poreza,izrazeno u procentima
banke koje rade sa stanovnistvom
zadrzana dobit
radnik na probnom radu
probni rad
strategija uporista
granicni troskovi
na licu mesta
erka firma
komercijalni uslovi
elektronsko poslovanje
zakon o zastiti konkurencije
korisni magacinski prostor
maloprodajni objekat
diskreciona kupovina
ponovni otkup sopstvenih akcija s trzista

Objavljeni dobitak razdoblja po deonici za redovne deonice

organska prodaja-prodaja nakon usklaenja sa deviznim kursom i akvizicijama/rashodovanjem

imovine)
prodajna opcija-vlasniku daje pravo da proda odredjenu robu u odredjenom roku po unapred
fiksiranoj ceni

The S&P 500 is a market free float-weighted index published since 1957 of the prices of 500 large-cap
common stocks actively traded in the United States. The stocks included in the S&P 500 are those of large
publicly held companies that trade on either of the two largest American stock market companies; the
NYSE Euronext and the NASDAQ OMX.
After the Dow Jones Industrial Average, the S&P 500 is the most widely followed index of large-cap
American stocks. It is considered a bellwether for the American economy, and is included in the Index of
Leading Indicators. Some mutual funds, exchange traded funds, and other funds such as pension funds,
are designed to track the performance of the S&P 500 index. Hundreds of billions of US dollars have been
invested in this fashion.
The index is the best known of the many indices owned and maintained by Standard & Poor's, a division of
McGraw-Hill. S&P 500 refers not only to the index, but also to the 500 companies that have their common
stock included in the index. The ticker symbol for the S&P 500 index varies. Some examples of the symbol
are ^GSPC[1], .INX[2], and $SPX[3]. The stocks included in the S&P 500 index are also part of the
broader S&P 1500 and S&P Global 1200 stock market indices.

nematerijalna imovina preduzeca

ostvarenje (necega)

trgovinski ciklus
impulsna prodaja
dopune za mobilni,internet
fiziko lice,fizicko lice
dukserica
korporativna drustvena odgovornost
deca bez roditeljskog staranja
loz ulje
davati donacije, donirati
natalitet, stopa nataliteta
podsticanje nataliteta
bolovanje
vestacka oplodnja
sredstva za licnu higijenu
dnevni ulozak
higijenski ulozak, ulosci
higijenski ulozak, ulosci
povijanje bebe
higijenski ulozak,pamucni,mrezasti
dodatak ishrani
torba sa podlogom za povijanje bebe
podloga za povijanje bebe
frotirski prekrivac za bebe
benkica

zeka sa rukavima I nastavkom za stopala

komad
svecana vecera
bodovna lista
Kabinet gradonacelnika
pomocnik gradonacelnika
portikla
frotir
gradska skupstina
gradonacelnik,predsednik gradskog veca
maticni broj
akcionarsko drustvo
predsednik opstine
Zakon o zastiti potrosaca
Zakon o trgovini
Slava
prodajna akcija
dobar udeo/zastupljenost na policama u radnjama
slagaci
pijaca
operativni cilj
dugotrajna imovina
Zakon o privrednim drustvima
Zakon o obligacionim odnosima
Ugovor o spajanju uz pripajanje
nadlezni sud
pred nadleznim sudom zakljucuje se ugovor.
DRUTVENI KAPITAL
DRAVNI KAPITAL
PRAVNO LICE
KOMPENZACIJA
sopstvena sredstva
ukupna ulaganja
obrtna sredstva
uvod
analiza prodajnog trita
analiza nabavnog trita-(trz. Dobavljaca komponenti)
ekonomsko-finansijska anliza
komercijalna ocena (projekta)
zakljuak
drutvo sa ogranienom odgovornou
matini broj preduzea

ifra delatnosti
prodaja motornih vozila
osnovna sredstva
prihod
ukupni prihod
izvor finansiranja
bilans stanja
bilans uspeha
predraunska vrednost investicije
stopa rasta zarada
stopa rentabilnosti
porez na dobit
porez na dobit iz deviznog poslovanja
porez na dohodak
porez na plate
vanredni trokovi
vanredni rashodi
vanredni prihodi
poslovni dobitak
poslovni rashodi
trokovi materijala
neto sadanja vrednost
kost-benefit analiza (analiza koristi i trokova)

prag rentabilnosti
interna stopa rentabilnosti
period povraaja
direktno merljivi (koristi,trokovi)
direktno nemerljivi
smanjenje obaveza iz budeta
odgovorno lice
repromaterijal
poslovni prihodi
neto prihodi
izvozni prihodi
vanredni prihodi
stalni (redovni)prihod
stalni (u stalnom iznosu)
tekuci prihod
prihodi I rashodi
poslovni rashodi
stopa poslovnog dobitka

stopa neto dobitka

post prodaja
prihodi od prodaje
ostvarena dobit
poslovna dobit
neraspodeljena dobit
osnovni kapital
upisani kapital
uplaeni kapital
druveni kapital
dravni kapital
PVR (pasivna vremenska razgranienja)
AVR (aktivna vremenska razgranicenja)
Odloene poreske obaveze
Odloena poreska sredstva

ostala sredstva i aktivna vremenska razgranienja

Ostale obaveze iz poslovanja

profit iz poslovanja
vanbilansna aktiva
vanbilansna pasiva
tekua pasiva
vanbilansna stavka
povraaj (novca)
racio,koeficijent
obrtna sredstva
novani
obrt
koeficijent obrta kupaca
koeficijent obrta ukupnih poslovnih sredstava
NV-nabavna vrednost
trokovi materijala
analiza osetljivosti
razgranienja?
rok povraaja (kredita)
izvori finansiranja
naplata potraivanja
vezana sredstva
poslovni ciklus
obrtni fond
kupovina zemljita
ekonomska analiza
dobavlja
gotovi proizvodi
domae trite

rezervisanja
zalihe
neto dobit
odobreno od strane..
potraivanja
Gotovina i gotovinski ekvivalentni
Udruenje banaka Srbije
ostala sredstva i aktivna vremenska razgranienja
nematerijalna ulaganja (bilans stanja)
potraivanja (bilans stanja)
reserve
gotovina
akumulirana dobit/gubitak
akcijski i ostali kapital
zemljani radovi
armiraki radovi
arimirako-betonski radovi
elina konstrukcija
Pokrivaki radovi
Izolaterski poslovi
Elektroinstalacije
zidarski radovi
ekonomija obima
sporna potraivanja
ulaz-izlaz
stopa prinosa
interna stopa prinosa
prinos na uloena sredstva
prinos na ukupno angazovana sredstva
prinos na sopstvena sredstva
poslovna sredstva
opremanje prostora
pratei objekt
lakirnica
perionica (automobila)
novani tokovi iz poslovanja
zarada bez poreza
zarada bez poreza i kamata
organizaciona struktura
obaveze iz poslovanja
ispravka vrednosti
tapacirung

mainska obrada
dorada
opravdanost investicije
ciljno trite
proizvodni program
po narudbini
statika i dinamika ocena projekta
kanali prodaje
savremena oprema
privui panju
poslovini/trini ugled
cena kotanja CK
maloserijska proizvodnja
serijska proizvodnja
RepublikaAgencija za mala I srednja preduzea
poljoprivredna mehanizacija
tekue poslovanje
redovno poslovanje
Obaveze iz dobiti

dobit na uloeni kapital

dobit od investicije/povrat ulaganja/povrat uloenog kapitala
obraun trokova
obraun
obraun potraivanja i dugovanja
obraun kamata
povraaj (novca)
postojee poslovanje
preostala vrednost
trokovi rada
postojea amortizacija
ostatak vrednosti
trajna obrtna sredstva
dugoroni plasmani
obaveze za zarade
broj dana vezivanja
gubitak iznad visine kapitala
ekonomski tok
efekti investiranja
povratak ulaganja
neto primitak
kumulativ neto primitaka
nekretnine,postrojenja,oprema
diskontni faktor

izdaci
ukupni izdaci
primici
izvori obrtnih sredstava iz tekuceg poslovanja
Obaveze iz dobiti
zarada preduzea
zarade
nedovrena proizvodnja
akumulativnost
materijalna baza
priliv
dobit po osnovu vanrednih stavki
vanredne stavke
dobit iz redovnog poslovanja
trokovi amortizacije i rezervisanja
tekue poslovanje
trokovi poslovanja
trokovi amortizacije
smanjenje vrednosti zaliha
uee u dobiti
uee u kapitalu
udeo vlastitih sredstava u investiciji
dati avansi
poslovna imovina
osnovni kapital
obaveze iz poslovanja
akcijski i ostali kapital
steene sopstvene akcije/otkupljene sopstvene akcije
revalorizacione rezerve
nepokrivene obaveze
stopa efikasnosti
stopa profitabilnosti
slobodna gotovina NNT (neto novani tok)
neto novani tok NNT
dani vezivanja potraivanja od kupaca
dani vezivanja dobavljaa
dani vezivanja zaliha
tekui racio likvidnosti
opti racio likvidnosti
neto obrtni fond
Pismo o uslovnoj dodeli sredstava
izvod iz zemljisnjih knjiga
gama proizvoda
izvod iz zemljisnjih knjiga

potrazivanja
krajnji nemar, grubi nemar
profit
bolovanje
katastarska parcela
zemljisnje knjige
prirodna katastrofa
paritet
stupiti na snagu (npr.sporazum,regulativa)u smislu posle ratifikacije da se stvarno realizuje
ratifikovan ali ne punosnazan
kreditno pismo, kreditna nota, knjizno odobrenje
knjizno odobrenje za zaduzenje
Agencija za privredne registre
nadogradnje za vozila (termo izolovane)
postavljanje nadogradnje na vozilo
firma koja se bavi nadogradnjama na vozilima
nadogranja na vozilu
ciljevi I kljucni pokazatelji uspesnosti
sistem povratnih informacija od 360 stepeni (ispitivanje kompletnog okruzenja zaposlenog o njegovim
radnim rezultatima)

radni ucinak (HR)

pracenje napredovanja I ostvarivanja
A type of good that is consumed every day by the average consumer. The goods that comprise this
category are ones that need to be replaced frequently - roba siroke potrosnje
USP - jedinstvena prodajna ponuda
bencmarking (osigurava osigurava kontinuirani proces uporeivanja organizacije sa drugima u
cilju pronalaenja i izvoenja najbolje poslovne prakse radi osiguranja dugorone konkurentske
prednosti.
maksimizirati izvore sredstava,koristiti kao polugu/leveridz (znacenje u finansijama)/Investing
with borrowed money as a way to amplify potential gains (at the risk of greater losses); SYN.
leveraging.
Strategic advantage; power to act effectively:
The mechanical advantage gained by being in a position to use a lever; SYN. purchase. /uticaj/moc
nacin razmisljanja, mentalitet
The understanding by an individual of their rights as a consumer concerning available products and
services being marketed and sold. The concept involves four categories including safety, choice,
information, and the right to be heard. The first declaration of consumer rights was established in the US in
1962. Consumer activist Ralph Nader Is referred to as the father of the consumer movement.INFORMISANOST POTROSACA
promocija (degustacija proizvoda)
novi, neprobijeni, ekskluzivni brend
lacking sufficient money

trgovinska robna marka /sopstvena robna marka(lanci poput IDEA,Maxi proizvode robu pod svojom sopstvenom

PL-privatna robna marka

konditorska industrija
navike potrosaca u kupovini
laminirani tvrdi hrskavi keks
krem mazive konzistencije
Post
posno
rinfuz
cajno pecivo
bitka za porodilista
crno trziste
siva ekonomija
strategija ulaska na trite

Objective - konkretan, kratkoroni cilj/ GOAL -dugoroni cilj

geographic areas without coverage (geografske oblasti gde trita nisu pokrivena nekim proizvodom)
BDP bruto domai proizvod

PRVI/DRUGI/TREI MOMENAT ISTINE

*First moment of Truth = Winning the Opportunity to Compete (What Consumers See and Seek)
The now legendary phrase popularized by Procter & Gamble ceo A.G. Lafley, who in a 2002 letter
to shareholders defined it as the moment when consumers stand in front of a store shelf and
decide whether to buy a P&G brand, or a competing product. The phrase has been widely
interpreted both as an affirmation for the importance of in-store marketing and as an endorsement
for the store as a viable brand-building medium. As such, it has become an oft-quoted battle cry
among industry practitioners.
*Second m.of Truth = Winning the Competition (wHAT consumers experience)
The first moment of truth is what you see on the shelf. The second is what happens when you
experience the product.
*Third Moment of Truth = Winning the Repeat Investment (How Consumers Participate)

total return- ukupna dobit (prinos)

osnovna zarada po deonici

carinsko skladite
sravnjivanje - uporedjivanje izmedju stanja u magacinu i stanja u sistemu
angaovanje resursa unutar same kompanije

FTE Definition: (full time equivalent definition) broj radnih sati stalno zaposlenih radnika za
odredjeni vrenski period)
The definition of FTE (full time equivalent) is the number of working hours that represents one
full-time employee during a fixed time period, such as one month or one year. FTE simplifies
work measurement by converting work load hours into the number of people required to complete
that work.
FTE Calculation
FTE calculation is a two step process that determines how many hours of work there are in a
department and how many hours one full time employee works. The total workload hours are then
divided by the working hours of one employee. This calculates the number of full time equivalents
that are needed.
The number of FTE needed = workload hours / the working hours of 1 FTE in your organization
Modifications to the workload and/or productivity will precisely forecast how many FTEs will be
required.
FTE Management
FTE
management
is the analysis, decision making, and implementation processes that determine:
privatna
robna marka
-pozicije
how many
employees
are needed
na kasi
- the skills each job position needs and the total available skill hours the department needs
zatezna kamata
- how work will be assigned to employees
urbanisticki
plan
- how organizational
and staff performance will be measured
-urbanisticki
whether jobprojekat
positions will be generalists or specialists
- which organizational
structures will be adopted such as virtual shared services and expert
gradjevinska
parcela
centers,
etc.
zakon od planiranju i izgradnji
gradjevinska dozvola
upotrebna dozvola
utovarna tehnika

tehniki prijem
MUP -sektor za vanredne operacije

npr. Ako smo potrosili telefonske impulse a jos nismo dobili tel.racun

u pod svojom sopstvenom robnom markom)

proizvodom)

BANKARSKI RE^NIK
A
A/S
ABBREVIATION
ACCEPT A BILL
ACCOUNT SALES
ACCURATE
ADDITIONAL CHARGES
ADVISE
AFTER SIGHT
AGAINST A RECEIPT
AGENCY,sole Agency
AGENT
AIRWAYBILL
AKNOWLEDGE
AKNOWLEDGEMENT
AMOUNT
ASSESS
ASSETS
AT SIGHT
ATTACH
AUTHORITES
AVAILABILITY
AVAILABLE
AVE.
AVERAGE
AVERAGE(general aver)
B
B/E
B/L
BALE(beil)
BENEFICIARY
BILL
BILL OF LADING
BLANK
BLANK ENDORSED
BOARD
BOOK
BRANCH
BREAKDOWN
BULK (balk)
C
C&F
c/o
CABLE
CALCULATE

CALL FOR
CANCEL
CARBOY
CARRIER
CASE
CASH
CASK(ka:sk)
CERTIFICATE
certificate of insurance
certificate of origin
CHANCE
CHARGE
cif
CIRCULAR
CLAIM
CLAUSE
co.
COLLECT
COLLECTION
COMMERCIAL VEHICLE
COMPENSATION
COMPETE
COMPETITION
COMPETITIVE
COMPETITIVE PRICES
COMPETITOR
COMPLAINT
COMPONENT
CONCISE
CONFIRMATION
CONSIGNEE(konsaini:)
CONSIGNMENT
CONSIGNMENT NOTE
CONSIGNMENT STOCK
CONSULTANCY FEE
CONSUMER
CONSUMER GOODS
COST
cost and freight
cost insurance freight
CRATE(kreit)
CREATE MONEY
CREDITOR
D
D/A
D/P
d/s
DEAL
DEAL IN
DEAL WITH

DEBTOR
DELAY
desc.
DISCONT a draft/bill
DISCONT(diskaunt)
DOCUMENT
DOCUMENT OF TITLE
DOCUMENTARY
DOCUMENTARY BILL
DOCUMENTARY CREDIT
documents against acceptance
documents against payment
DRAFT
DRAFT
DRAW A BILL
DRAW UP
DRAWEE
DRAWER
DUE
E
e.g.
EFFECT PAYMENT
encl.
ENCLOSE
ENCLOSURE
ENDORSE
ENDORSEMENT
ENQUIRY
ESSENCE
ESTABLISH
etc.
EXCEED
EXCHANGE
EXECUTE
EXECUTIVE
EXPAND
EX-WAREHOUSE
EX-WORKS
F
F.P.A.
FACE
FACE VALUE
FACILITATE
fas
FAVOUR
FAVOURABLE
FEATURE
FIRM
FIRM OFFER
FIRM ORDER

FLOATING POLICY
fob
for
FORWARD
FORWARDING
FORWARDING AGENT
fot
FRANK
FREE
FREE ALONGSIDE
FREE ON BOARD
FREE ON RAIL
FREE ON TRUCK
FREIGHT COLLECT
FREIGHT PAID
FREIGHT PREPAID
FREIGHT(freit)
G
GO ABOUT
GOODS
GRANT
GROSS
H
HAND
HEADING
HOLDER
HONOUR
I
Ib
IMPORT LICENCE
INDEMNIFY
INDEMNITY
INITIAL
INITIALS
INSTRUCT
INSTRUCTION
INSTRUMENT OF payment
INSURANCE
INSURANCE CERTIFICATE
INSURANCE POLICY
INSURED
INSURER
INVOICE
ISSUE
ISSUING BANK
ITEM
K
KEG
KIND
L

L/C
LAYOUT
LEGAL
LETTER OF CREDIT
LETTER OR CREDIT
LETTERHEAD
LICENCE
LINE
LINER
LOAD
LOADING
LODGE
LOSS
Ltd.
M
MAIL
MANDATE
MARINE
MARK
MATURE
MATURITY
MEASUREMENT
MEASUREMENTS
MEET REQUIREMENTS
MERCHANDISE
MISSING
N
NEGOTIABLE
NEGOTIATE
NEGOTIATE A DRAFT
NET
no.
NOMINAL VALUE
NOTIFY
O
O/N
OBTAIN
OFFER
OMIT
ON
ORDER
ORDER
ORIGIN
OVERSEAS
P
P/N
PACK
PACKING
PARTIAL LOSS
PARTICULAR

PARTICULAR AVERAGE
PARTICULARS
PARTY
PATTERN
PAYABLE
PAYEE
PAYMENT
plc
POLICY
PORT OF DESTINATION
PORT OF DISCHARGE
PORT OF ENTRY
PORT OF LOADING
POST
POUND
PREMIUM(primijm)
PRESENT
PRICE LIST
PRINCIPAL
PROMISSORY NOTE
PROPOSAL
PROSPECTUS
PROTEST
PROVISION
Provision,basic p.
Q
Qty.
QUARTER
QUOTATION
QUOTE A PRICE
R
RANGE
RATE OF EXCHANGE
rd.
RE
RECEIPT
RECORD
REDUCE
REDUCTION
ref.
REFER
REFERENCE
REFERENCE
REFERRING TO
REGULAR
RELEASE
RELIABILITY
REMITTANCE
RENEW
REPRESENTATIVE

REQUEST
REQUIRE
REQUIREMENT
RESERVE
RETAIL
S
SACK
SALE PROMOTION
SALUTATION
SEIZE
SHIPPER
SHIPPING
SHIPPING AGENT
SHIPPING DOCUMENTS
SHIPPING INSTRUCTIONS
SIGHT
SIGHT BILL/DRAFT
sq.
SS
st.
STATED
STIPULATE
STOCK
STRESS
STURDY
SUBSCRIBE
SUBSTANTIAL
SUPPLIER
SUPPLY
T
TAX
TENOR
TERM
TERMS OF DELIVERY
TERMS OF PAYMENT
THIRD PARTY
TIME POLICY
tlx
TRANCHE
TRANSFER
TRANSFERABLE
TRANSHIP
TRANSHIPMENT
U
U/P
UNLOAD
UNLOADING
US
USANCE BILL
V

VALID
VALIDITY
VAT
VESSEL
VOLUME
VOYAGE POLICY
W
W.A.
WAREHOUSE
WEIGH
WEIGHT
WHOLE SALE

WITHDRAW
WITHIN
SOCIALLY owned capital
STATE owned capital
business (LEGAL) ENTITY
BARTER TRADE
own assets
total investment
current assets
introduction
sales market analysis
Purchasing market/Suppliers market analysis
Economic and financial analysis
commercial) evaluation (*assessment)
Conclusion
limited liability company
COMPANY ID
NACE Code Activity
sale of motor vehicles
fixed assets
revenue
total revenue
sources of funding
balance sheet
Income statement/profit-and-loss statement
estimated investment costs
rate of salary growth
profitability rate
profit tax
foreign exchange transaction tax

income tax
payroll tax
Excess costs

Extraordinary loss,extraordinary expenses,contingency expenditure

Extraordinary income"},
operating profit
operating expenditures
materials costs/material expenses/cost of inventory used
net present value
cost benefit analysis

break-even
internal profitability rate
return period
DIRECTLY MEASURABLE

NOT DIRECTLY MEASURABLE

DECREASE OF BUDGET LIABILITIES

responible person
primary materials and manufacturing components
raw materials and semi-finished goods
operating income/operational revenue
net income(preduzeca),net revenue (drzavni)
export earnings
extra income, supplementary income,extra revenue
steady income
fixed income
current revenue
income and expenditure/receipts and payments
operating expenses
operating profit rate
Net profit rate

after sales
sales revenue
returns
operating profit
retained earnings
eqity/eqity share capital
issued capital (mf)/subscribed capital
fully paid capital (mf)/paid-in capital

social kapital
state owned capital
accruals and deferred income
prepayments and accrued income
Deferred tax liabilities
Deffered tax assets
OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME

Other liabilities arising from business activities/from operations

profit from operations
Off-balance assets/contingent assets
off-balance liabilities/contingent liabilities
currrent liabilities
off-balance item
payback
ratio
working capital
monetary
turnover
buyers turnover coefficient
Turnover coefficient for total business assets

acquisition value
materials costs/material expenses/cost of inventory used
vulnerability analysis
accruals
payback period
sources of funding,sources of finance
recoverability of money claims/collect money claims,receivables
tied funds
trade cycle/business cycle
circulating capital/circulating assets,working capital
land purchase
economic analysis
supplier
finished products
local market
provision
inventory
net profit
Approved by
Trade receivables
Cash and cash equivalents

Association of Serbian Banks

OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME
INTANGIBLE INVESTMENTS
receivables
reserves
cash
ACCUMULATED PROFIT/LOSS
SHARE AND OTHER CAPITAL
earthwork
metal framework for concrete
Reinforced concrete
steel framework
roofing
insulating
electrical system
masonry
economy of scale/economies of scale
bad debts
input-output
rate of return
internal rate of return
ROI-Return on investment
return on assets
business assets/commercial assets
furnishing
auxiliary facilities
car wash
Cash flow from Operating Activities
EBT
EBIT- Earnings before tax and interest
Capital expences
organisational structure
operating liabilities
adjustment value
upholstery
machining
finishing
investment justification

target market
production programme/production line
custom-made/customized production
made to order
Statical and dynamical evaluation of the project
distribution channel/channel of distribution
up-to-date equipment
arouse attention/interest
goodwill
cost price/production cost
small-scale production
mass production/batch production/series,serial production
Serbian Agency for the Development of Small and Medium sized Enterpris
farm machinery
current operations
day-to-day operating activities
liabilities for profit
ROE-return on equity
return on investment ROI
cost accounting
calculation
settlement of claims
calculation of interest
refund
existing operations
residual value
labour costs
existing depriciation
residual value
long term working capital
long-term investment
liabilities for salaries
payables per days
LOSS OVER CAPITAL
economic flow
investment effects
return on investment ROI
CASH FLOW/cash balance
cumulative cash balance
land,buildings ,equipment/property,plant and equipment

discounting factor
outflow
total cash outflow
inflow
sources of working capital from current operations
liabilities arising from profit
corporate earnings
wages and salaries
work in progress
Capital -generating ability,earning capacity
economic basis
inflow/influx
profit on the basis of extra items
extra items
profit from day-to-day operating activities
Depreciation costs and reserves
current operations
operating costs
depriciation charges
Inventory value reduced

profit sharing/share of profits

share of capital
debt-equity ratio
preapayment
business assets/company assets
equity
operating liabilities
share and other capital
treasury shares
revaluation surplus
outstanding liabilities
efficiency ratio
profitability ratio
Ready cash -Net cash flow
Net cash flow
Days accounts receivables due
Days accounts payable due
Days inventory in stock
Quick ratio
Current ratio
Net working fund

A/S
ABBREVIATION
ACCEPT A BILL
ACCOUNT SALES
ACCURATE
ADDITIONAL CHARGES
ADVISE
AFTER SIGHT
AGAINST A RECEIPT
AGENCY,sole Agency
AGENT
AIRWAYBILL
AKNOWLEDGE
AKNOWLEDGEMENT
AMOUNT
ASSESS
ASSETS
AT SIGHT
ATTACH
AUTHORITES
AVAILABILITY
AVAILABLE
AVE.
AVERAGE
AVERAGE(general aver)
B
B/E
B/L
BALE(beil)
BENEFICIARY
BILL
BILL OF LADING
BLANK
BLANK ENDORSED
BOARD
BOOK
BRANCH
BREAKDOWN
BULK (balk)
C
C&F
c/o
CABLE
CALCULATE
CALL FOR
CANCEL
CARBOY
CARRIER
CASE
CASH

CASK(ka:sk)
CERTIFICATE
certificate of insurance
certificate of origin
CHANCE
CHARGE
cif
CIRCULAR
CLAIM
CLAUSE
co.
COLLECT
COLLECTION
COMMERCIAL VEHICLE
COMPENSATION
COMPETE
COMPETITION
COMPETITIVE
COMPETITIVE PRICES
COMPETITOR
COMPLAINT
COMPONENT
CONCISE
CONFIRMATION
CONSIGNEE(konsaini:)
CONSIGNMENT
CONSIGNMENT NOTE
CONSIGNMENT STOCK
CONSULTANCY FEE
CONSUMER
CONSUMER GOODS
COST
cost and freight
cost insurance freight
CRATE(kreit)
CREATE MONEY
CREDITOR
D
D/A
D/P
d/s
DEAL
DEAL IN
DEAL WITH
DEBTOR
DELAY
desc.
DISCONT a draft/bill
DISCONT(diskaunt)
DOCUMENT

DOCUMENT OF TITLE
DOCUMENTARY
DOCUMENTARY BILL
DOCUMENTARY CREDIT
documents against acceptance
documents against payment
DRAFT
DRAFT
DRAW A BILL
DRAW UP
DRAWEE
DRAWER
DUE
E
e.g.
EFFECT PAYMENT
encl.
ENCLOSE
ENCLOSURE
ENDORSE
ENDORSEMENT
ENQUIRY
ESSENCE
ESTABLISH
etc.
EXCEED
EXCHANGE
EXECUTE
EXECUTIVE
EXPAND
EX-WAREHOUSE
EX-WORKS
F
F.P.A.
FACE
FACE VALUE
FACILITATE
fas
FAVOUR
FAVOURABLE
FEATURE
FIRM
FIRM OFFER
FIRM ORDER
FLOATING POLICY
fob
for
FORWARD
FORWARDING
FORWARDING AGENT

fot
FRANK
FREE
FREE ALONGSIDE
FREE ON BOARD
FREE ON RAIL
FREE ON TRUCK
FREIGHT COLLECT
FREIGHT PAID
FREIGHT PREPAID
FREIGHT(freit)
G
GO ABOUT
GOODS
GRANT
GROSS
H
HAND
HEADING
HOLDER
HONOUR
I
Ib
IMPORT LICENCE
INDEMNIFY
INDEMNITY
INITIAL
INITIALS
INSTRUCT
INSTRUCTION
INSTRUMENT OF payment
INSURANCE
INSURANCE CERTIFICATE
INSURANCE POLICY
INSURED
INSURER
INVOICE
ISSUE
ISSUING BANK
ITEM
K
KEG
KIND
L
L/C
LAYOUT
LEGAL
LETTER OF CREDIT
LETTER OR CREDIT
LETTERHEAD

LICENCE
LINE
LINER
LOAD
LOADING
LODGE
LOSS
Ltd.
M
MAIL
MANDATE
MARINE
MARK
MATURE
MATURITY
MEASUREMENT
MEASUREMENTS
MEET REQUIREMENTS
MERCHANDISE
MISSING
N
NEGOTIABLE
NEGOTIATE
NEGOTIATE A DRAFT
NET
no.
NOMINAL VALUE
NOTIFY
O
O/N
OBTAIN
OFFER
OMIT
ON
ORDER
ORDER
ORIGIN
OVERSEAS
P
P/N
PACK
PACKING
PARTIAL LOSS
PARTICULAR
PARTICULAR AVERAGE
PARTICULARS
PARTY
PATTERN
PAYABLE
PAYEE

PAYMENT
plc
POLICY
PORT OF DESTINATION
PORT OF DISCHARGE
PORT OF ENTRY
PORT OF LOADING
POST
POUND
PREMIUM(primijm)
PRESENT
PRICE LIST
PRINCIPAL
PROMISSORY NOTE
PROPOSAL
PROSPECTUS
PROTEST
PROVISION
Provision,basic p.
Q
Qty.
QUARTER
QUOTATION
QUOTE A PRICE
R
RANGE
RATE OF EXCHANGE
rd.
RE
RECEIPT
RECORD
REDUCE
REDUCTION
ref.
REFER
REFERENCE
REFERENCE
REFERRING TO
REGULAR
RELEASE
RELIABILITY
REMITTANCE
RENEW
REPRESENTATIVE
REQUEST
REQUIRE
REQUIREMENT
RESERVE
RETAIL
S

SACK
SALE PROMOTION
SALUTATION
SEIZE
SHIPPER
SHIPPING
SHIPPING AGENT
SHIPPING DOCUMENTS
SHIPPING INSTRUCTIONS
SIGHT
SIGHT BILL/DRAFT
sq.
SS
st.
STATED
STIPULATE
STOCK
STRESS
STURDY
SUBSCRIBE
SUBSTANTIAL
SUPPLIER
SUPPLY
T
TAX
TENOR
TERM
TERMS OF DELIVERY
TERMS OF PAYMENT
THIRD PARTY
TIME POLICY
tlx
TRANCHE
TRANSFER
TRANSFERABLE
TRANSHIP
TRANSHIPMENT
U
U/P
UNLOAD
UNLOADING
US
USANCE BILL
V
VALID
VALIDITY
VAT
VESSEL
VOLUME
VOYAGE POLICY

W
W.A.
WAREHOUSE
WEIGH
WEIGHT
WHOLE SALE

WITHDRAW
WITHIN
SOCIALLY owned capital
STATE owned capital
business (LEGAL) ENTITY
BARTER TRADE
own assets
total investment
current assets
introduction
sales market analysis
Purchasing market/Suppliers market analysis
Economic and financial analysis
commercial) evaluation (*assessment)
Conclusion
limited liability company
COMPANY ID
NACE Code Activity
sale of motor vehicles
fixed assets
revenue
total revenue
sources of funding
balance sheet
Income statement/profit-and-loss statement
estimated investment costs
rate of salary growth
profitability rate
profit tax
foreign exchange transaction tax
income tax
payroll tax
Excess costs

Extraordinary loss,extraordinary expenses,contingency expenditure

Extraordinary income"},

operating profit
operating expenditures
materials costs/material expenses/cost of inventory used
net present value
cost benefit analysis

break-even
internal profitability rate
return period
DIRECTLY MEASURABLE

NOT DIRECTLY MEASURABLE

DECREASE OF BUDGET LIABILITIES

responible person
primary materials and manufacturing components
raw materials and semi-finished goods
operating income/operational revenue
net income(preduzeca),net revenue (drzavni)
export earnings
extra income, supplementary income,extra revenue
steady income
fixed income
current revenue
income and expenditure/receipts and payments
operating expenses
operating profit rate
Net profit rate

after sales
sales revenue
returns
operating profit
retained earnings
eqity/eqity share capital
issued capital (mf)/subscribed capital
fully paid capital (mf)/paid-in capital
social kapital
state owned capital
accruals and deferred income
prepayments and accrued income
Deferred tax liabilities

Deffered tax assets

OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME

Other liabilities arising from business activities/from operations

profit from operations
Off-balance assets/contingent assets
off-balance liabilities/contingent liabilities
currrent liabilities
off-balance item
payback
ratio
working capital
monetary
turnover
buyers turnover coefficient
Turnover coefficient for total business assets

acquisition value
materials costs/material expenses/cost of inventory used
vulnerability analysis
accruals
payback period
sources of funding,sources of finance
recoverability of money claims/collect money claims,receivables
tied funds
trade cycle/business cycle
circulating capital/circulating assets,working capital
land purchase
economic analysis
supplier
finished products
local market
provision
inventory
net profit
Approved by
Trade receivables
Cash and cash equivalents
Association of Serbian Banks
OTHER ASSETS, PREPAYMENTS AND ACCRUED INCOME
INTANGIBLE INVESTMENTS
receivables
reserves

cash
ACCUMULATED PROFIT/LOSS
SHARE AND OTHER CAPITAL
earthwork
metal framework for concrete
Reinforced concrete
steel framework
roofing
insulating
electrical system
masonry
economy of scale/economies of scale
bad debts
input-output
rate of return
internal rate of return
ROI-Return on investment
return on assets
business assets/commercial assets
furnishing
auxiliary facilities
car wash
Cash flow from Operating Activities
EBT
EBIT- Earnings before tax and interest
Capital expences
organisational structure
operating liabilities
adjustment value
upholstery
machining
finishing
investment justification
target market
production programme/production line
custom-made/customized production
made to order
Statical and dynamical evaluation of the project

distribution channel/channel of distribution

up-to-date equipment
arouse attention/interest
goodwill
cost price/production cost
small-scale production
mass production/batch production/series,serial production
Serbian Agency for the Development of Small and Medium sized Enterpris
farm machinery
current operations
day-to-day operating activities
liabilities for profit
ROE-return on equity
return on investment ROI
cost accounting
calculation
settlement of claims
calculation of interest
refund
existing operations
residual value
labour costs
existing depriciation
residual value
long term working capital
long-term investment
liabilities for salaries
payables per days
LOSS OVER CAPITAL
economic flow
investment effects
return on investment ROI
CASH FLOW/cash balance
cumulative cash balance
land,buildings ,equipment/property,plant and equipment
discounting factor
outflow
total cash outflow
inflow
sources of working capital from current operations

liabilities arising from profit

corporate earnings
wages and salaries
work in progress
Capital -generating ability,earning capacity
economic basis
inflow/influx
profit on the basis of extra items
extra items
profit from day-to-day operating activities
Depreciation costs and reserves
current operations
operating costs
depriciation charges
Inventory value reduced

profit sharing/share of profits

share of capital
debt-equity ratio
preapayment
business assets/company assets
equity
operating liabilities
share and other capital
treasury shares
revaluation surplus
outstanding liabilities
efficiency ratio
profitability ratio
Ready cash -Net cash flow
Net cash flow
Days accounts receivables due
Days accounts payable due
Days inventory in stock
Quick ratio
Current ratio
Net working fund
CCL Contingent Commitment Letter
registered land certificate
product line
registered land certificate
grant-ali ne u smislu donacije

claim
gross negligence
mark up price
sick leave
castral lot
land registry
natural disaster
parity
enter into force
the agreement is ratified,but not entered into force
credit note
debit note

KI RE^NIK
ACCOUNT SALES
(abriviei{n) - SKRA]ENICA
PRIHVATITI MENICU
OBRAUN KOJI ZASTUPNIK ALJE PRINCIPALU,IZVETAJ O PRODAJI
TAAN , PRECIZAN
DODATNI TROKOVI
OBAVESTITI
POSLE PREZENTACIJE
UZ PRIZNANICU
ZASTUPSTVO,AGENCIJA ; sole agency -isklju~ivo zastupstvo
POSREDNIK,ZASTUPNIK ,AGENT ; sole agent-isklju~ivi zastupnik
AVIONSKI TOVARNI LIST
POTVRDITI
POTVRDA, POTVRDA O PRIJEMU
IZNOS,SUMA,VREDNOST;IZNOSITI,DOSTIZATIto the amount of - u iznosu od, u visini, u vrednosti
ODREDITI,PROCENITI, UTVRDITI
AKTIVA/PASIVA=liabilities (potra`ivanje i dugovanje)NO ASSETS =nema pokri}a na menicu
PO VI\ENJU
DODATI,PRILOITI
VLASTI
ISPORUKA
RASPOLO@IV,KOJI SE MO@E DOBITI
AVENUE
HAVARIJA;PROSE^AN,PROSEK/ free of particular average=bez partikularne havarije,za{ti}en od hav.
GENERALNA HAVARIJA
BILL OF EXCHANGE
BILL OF LADING
BALA
KORISNIK
RA^UN /usance bill = menica sa uobi~ajenim rokom /draw a bill =vu}i menicu
KONOSMAN, TERETNICA /clean bill of -=~ista teretnica/ dirty b.of -=ne~ista t./foul b.of l.=ne~ista t.
PRAZAN,BLANKO
BLANKO INDORSIRAN
PALUBA/ on board=na brodu,na brod
REZERVISATI
FILIJALA
KVAR; PRIKAZ
MNO[TVO,MASA
COST AND FREIGHT
CARE OF
TELEGRAM; POSLATI TELEGRAM / cable address=telegrafska adresa
IZRA^UNATI, PRORA^UNATI

TRA@ITI, ZAHTEVATI
OTKAZATI, STORNIRATI
BALON (50-100 litara)
PREVOZNIK
KUTIJA; SANDUK
UNOV^ITI,NAPLATITI ^EK;GOTOVINA/ cash against documents=pla}anje uz predaju dokumenata
BURE
POTVRDA,UVERENJE
POTVRDA OSIGURANJA
UVERENJE O POREKLU
stand a good chance- imati dobru priliku
TRO[AK, ZARA^UNATI / freight charges=prevozni tro{kovi
COST INSURANCE AND FREIGHT
CIRKULARAN
ZAHTEV; REKLAMACIJA,
KLAUZULA
COMPANY
SAKUPITI,NAPLATITI
KOLEKCIJA;NAPLATA
PRIVREDNO,TERETNO,DOSTAVNO VOZILO
NAKNADA, OD[TETA
KONKURISATI
KONKURENCIJA
KONKURENTAN
KONKURENTNE CENE
KONKURENT
`ALBA,PRIGOVOR, REKLAMACIJA
SASTAVNI DEO
KRATAK,SA`ET
POTVRDA, KONFIRMACIJA,AVAL
PRIMALAC (ROBE)
ROBNA PO[ILJKA,KONSIGNACIJA /on consignment=preko konsignacije
TOVARNI LIST
KONSIGNACIJA,KONSIG.SKLADI[TE/ consignment stock agreement=ugovor o konsignaciji
POSREDNI^KI PROCENAT
POTRO[A^
ROBA [IROKE POTRO[NJE
CENA,TRO[AK
CENA SA VOZARINOM
CENA SA OSIGURANJEM I VOZARINOM
SANDUK,GAJBA
KREIRATI NOVAC
KREDITOR,ZAJMODAVAC
DOCUMENTS AGAINST ACCEPTANCE
DOCUMENTS AGAINST PAYMENT
DAYS AFTER SIGHT
TRGOVATI,POSLOVATI
dealt,dealt /TRGOVATI, POSLOVATI , PRODAVATI
POSLOVATI,BAVITI SE

DU`NIK
ZASTOJ, KA[NJENJE/without delay=odmah, bez odlaganja
DESCRIPTION
DISKONTOVATI,ESKONTOVATI MENICU
POPUST,SKONTO;DISKONTOVANJE,ESKONTOVANJE
DOKUMENT,ISPRAVA
ISPRAVA O VLASNI[TVU
DOKUMENTARAN
DOKUMENTARNA TRATA
DOKUMENTARNI AKREDITIV
DOKUMENTA PO PRIHVATANJU MENICE
PLA]ANJE UZ DOKUMENTA
MENICA,;NACRT / sight draft=menica po vidjenju/usance draft=uzo menica
NACRT,RADNA VERZIJA DOKUMENTA=prev.sa draft
VU]I MENICU
SASTAVITI,NAPRAVITI ---draw up the terms of agreement
TRASAT
TRASANT,IZDAVA^ MENICE
DOSPEO,PLATIV
FOR EXAMPLE
IZVR[ITI PLA]ANJE
ENCLOSURE
PRILO`ITI
PRILOG
INDORSIRATI
PRENOS,INDOSAMENT
UPIT
SU[TINA
USPOSTAVITI;OTVORITI;POSTAVITI
AND SO ON
PREMAITI
ZAMENA,RAZMENA/ first of exchange=prva menica
IZVRITI
RUKOVODILAC
IRITI SE
FRANKO SKLADI[TE
FRANKO FABRIKA
FREE OF PARTICULAR AVERAGE
LICE,PREDNJA STRANA
OSNOVNA VREDNOST(nominalna vrednost)
OLAK[ATI
FREE ALONGSIDE
NAKLONOST;USLUGA / in favour of = u korist
POVOLJAN
KARAKTERISTIKA,OBELE`JE
^VRST
^VRSTA PONUDA
^VRSTA PORUD`BINA

FLOTANTNA,OTPISANA POLISA
FREE ON BOARD
FREE ON RAIL
POSLATI,OTPREMITI
OTPREMA
[PEDITER
FREE ON TRUCK
FRANKIRATI
SLOBODAN,OSLOBO\EN
FRANKO UZ BOK BRODA
FRANKO BROD
FRANKO VAGON
FRANKO KAMION
VOZARINA PLATIVA NA ODREDI[TU
VOZARINA PLA]ENA
VOZARINA PLA]ENA UNAPRED
VOZARINA,TERET,TOVAR
RADITI
ROBA
ODOBRITI
BRUTO
PREDATI
ZAGLAVLJE PISMA
VLASNIK,IMALAC
HONORIRATI
POUND
UVOZNA DOZVOLA
NAKNADITI
OD[TETA
PO^ETNI
INICIJALI
OBAVESTITI,DATI UPUTSTVA
UPUTSTVO
INSTRUMENT PLA]ANJA
OSIGURANJE / marine insurance=pomorsko osiguranje
POTVRDA O OSIGURANJU
POLISA OSIGURANJA
OSIGRANIK
OSIGURATELJ
FAKTURA,RA~UN/ commercial - =komercijalna fak./consular -=konzularna/pro-forma-=profaktura
IZDATI,OTVORITI
BANKA KOJA IZDAJE AKREDITIV
STAVKA;^LAN
BURENCE
LJUBAZAN,USLU`AN

LETTER OF CREDIT
PLAN,RASPORED
ZAKONSKI,LEGALAN
AKREDITIV/documentary--=dokumentarnia./irrevocable--=neopozivia./revocable--=opozivi akreditiv
revolving letter of credit=obnovljivakr./transferable --=prenosiv akreditiv
ZAGLAVLJE
DOZVOLA/export lic.=izvozna dozvola/import-=uvozna
VRSTA ROBE
BROD LINIJSKE PLOVIDBE
TOVAR;TERET;UTOVARITI
UTOVAR/port of loading=luka utovara
PREDATI,PODNETI
GUBITAK /suffer loss=pretrpeti gubitak
LIMITED
PO[TA/air mail=avionska-/ordinary-=obi~na-/registered-=preporu~ena po{ta
MANDAT
MORSKI,POMORSKI/marine insurance=pomorsko osiguranje
OBELE`ITI
DOSPEO,ZREO;DOSPETI ZA NAPLATU
DOSPE]E
MERA,VELI^INA
DIMENZIJE
ISPUNITI,UDOVOLJITI ZAHTEVU
ROBA
KOJI NEDOSTAJE,IZGUBLJEN
PRENOSIV
PREGOVARATI;UNOV^ITI,PRODATI
PRODATI MENICU
NETO
NUMBER
NOMINALNA VREDNOST
OBAVESTITI
ORDER NUMBER
DOBITI.PRIBAVITI
PONUDA/firm offer=~vrsta ponuda/submit an offer=podneti,dati ponudu
IZOSTAVITI,PROPUSTITI
on board the ship=nabrodu/ on consignment=preko konsignacije
PORUD`BINA/ order form=narud`benica,izjava/firm -=~vrsta ponuda
place an order=poru~iti / trial order=probna porud`bina
POREKLO / certificate of origin=uverenje o poreklu robe
PREKOMORSKI
PART NUMBER
PAKOVATI
PAKOVANJE
DELIMI^AN GUBITAK
POJEDINA^NI

OBI^NA/DELIMI^NA HAVARIJA
DETALJI,POJEDINOSTI
PARTIJA,STRANA /third party=tre}e lice
UZORAK
PLATIV,DOSPEO
REMITENT,IMALAC ^EKA
effect payment= izvr{iti pla}anje
PUBLIC LIMITED COMPANY
POLISA/floating-=flotantna,otpisana polisa/ time-=vremenska -/voyage-=polisa za odredjeno putovanje
ODREDI[NA LUKA
LUKA ISTOVARA
ULAZNA LUKA
LUKA UTOVARA
POSLATI PO[TOM
FUNTA
PREMIJA
PODNETI,PREZENTOVATI
CENOVNIK / quote a price=navesti cenu
PRINCIPAL,GLAVNI,[EF,poslodavac koji anga`uje zastupnika
OBVEZNICA
PONUDA,PREDLOG
PROSPEKT
PROTESTVOVATI MENICU(UTVRDITI DA NIJE PLA]ENA)
ODREDBA
Osnovne odredbe
QUANTITY
^ETVRTINA,KVARTAL
PONU\ENA CENA;PONUDA
NAVESTI CENU
IZBOR,ASORTIMAN
DEVIZNI KURS
ROAD
REFERENCE,REFERRING TO
PRIZNANICA;PRIJEM;POTVRDA/against a receipt=uz priznanicu
UPISATI;REGISTROVATI; EVIDENCIJA
reduce price -smanjiti cenu
SMANJENJE,SNI`ENJE,POPUST
REFERENCE
UPUTITI
PREPORUKA;VEZA;PREDMET;NAVESTI;POZVATI SE NA
our reference=na{ znak/ your-=va{-/with reference to=u vezi sa
POZIVAJU]I SE NA , U VEZI SA
REDOVAN
PUSTITI,OSLOBODITI
POUZDANOST
DOZNAKA
OBNOVITI
ZASTUPNIK

MOLBA,ZAHTEV;TRA`ITI,ZAHTEVATI
TRA`ITI,ZAHTEVATI
ZAHTEV
ZADR`ATI
MALOPRODAJA
VRE]A
UNAPREDJENJE PRODAJE
POZDRAV
ZGRABITI,ISKORISTITI PRILIKU
KRCATELJ
UTOVAR,OTPREMA BRODOM
PREKOMORSKI OTPREMNIK
ROBNA/OTPREMNA DOKUMENTA
OTPREMNA DISPOZICIJA
VI\ENJE /after sight=posle prezentacije / at -=po vidjenju
MENICA PO VI\ENJU
SQUARE
STEAMSHIP
STREET
NAZNA^EN
UGOVORITI
LAGER,ZALIHA;DR`ATI NA LAGERU/ in stock=na lageru,stovari{tu/out of -=rasprodat
NAGLASITI,ISTA]I
^VRST
AGREE TO PAY
ZNATAN,PRILI^AN,GLAVNI
ISPORU^ILAC,IZVOZNIK,NABAVLJA^
SNABDETI,POSLATI,ISPORU^ITI;ZALIHA
POREZ,TAKSA
ROK
NAZIV,TERMIN;USLOV
USLOVI ISPORUKE
USLOVI PLA]ANJA
TRE]E LICE
VREMENSKA POLISA
TELEX
TRAN[A
IZVR[ITI PRENOS
PRENOSIV
PRETOVARITI
PRETOVAR
UNIT PRICE
ISTOVARITI
ISTOVAR
UNITED STATES
MENICA SA UOBI^AJENIM ROKOM

PUNOVA`AN,VALJAN
VA`NOST
VALUE ADDED TAX
BROD
OBIM;ZAPREMINA
POLISA ZA ODREDJENO VREME
WITH AVERAGE
SKLADI[TE,MAGACIN
TEITI
TE`INA
VELEPRODAJA

POVUI
ZA,ZA MANJE OD
DRUTVENI KAPITAL
DRAVNI KAPITAL
PRAVNO LICE
KOMPENZACIJA
sopstvena sredstva
ukupna ulaganja
obrtna sredstva
uvod
analiza prodajnog trita
analiza nabavnog trita-(trz. Dobavljaca komponenti)
ekonomsko-finansijska anliza
komercijalna ocena (projekta)
zakljuak
drutvo sa ogranienom odgovornou
matini broj preduzea
ifra delatnosti
prodaja motornih vozila
osnovna sredstva
prihod
ukupni prihod
izvor finansiranja
bilans stanja
bilans uspeha
predraunska vrednost investicije
stopa rasta zarada
stopa rentabilnosti
porez na dobit
porez na dobit iz deviznog poslovanja

porez na dohodak
porez na plate
vanredni trokovi
vanredni rashodi
vanredni prihodi
poslovni dobitak
poslovni rashodi
trokovi materijala
neto sadanja vrednost
kost-benefit analiza (analiza koristi i trokova)

prag rentabilnosti
interna stopa rentabilnosti
period povraaja
direktno merljivi (koristi,trokovi)
direktno nemerljivi
smanjenje obaveza iz budeta
odgovorno lice
repromaterijal
poslovni prihodi
neto prihodi
izvozni prihodi
vanredni prihodi
stalni (redovni)prihod
stalni (u stalnom iznosu)
tekuci prihod
prihodi I rashodi
poslovni rashodi
stopa poslovnog dobitka
stopa neto dobitka
post prodaja
prihodi od prodaje
ostvarena dobit
poslovna dobit
neraspodeljena dobit
osnovni kapital
upisani kapital
uplaeni kapital

druveni kapital
dravni kapital
PVR (pasivna vremenska razgranienja)
AVR (aktivna vremenska razgranicenja)

npr. Ako smo potrosili telefonske impulse a jos nismo dobili tel.racun

Odloene poreske obaveze

Odloena poreska sredstva

ostala sredstva i aktivna vremenska razgranienja

Ostale obaveze iz poslovanja

profit iz poslovanja
vanbilansna aktiva
vanbilansna pasiva
tekua pasiva
vanbilansna stavka
povraaj (novca)
racio,koeficijent
obrtna sredstva
novani
obrt
koeficijent obrta kupaca
koeficijent obrta ukupnih poslovnih sredstava
NV-nabavna vrednost
trokovi materijala
analiza osetljivosti
razgranienja?
rok povraaja (kredita)
izvori finansiranja
naplata potraivanja
vezana sredstva
poslovni ciklus
obrtni fond
kupovina zemljita
ekonomska analiza
dobavlja
gotovi proizvodi
domae trite
rezervisanja
zalihe
neto dobit
odobreno od strane..
potraivanja
Gotovina i gotovinski ekvivalentni

Udruenje banaka Srbije

ostala sredstva i aktivna vremenska razgranienja
nematerijalna ulaganja (bilans stanja)
potraivanja (bilans stanja)
reserve
gotovina
akumulirana dobit/gubitak
akcijski i ostali kapital
zemljani radovi
armiraki radovi
arimirako-betonski radovi
elina konstrukcija
Pokrivaki radovi
Izolaterski poslovi
Elektroinstalacije
zidarski radovi
ekonomija obima
sporna potraivanja
ulaz-izlaz
stopa prinosa
interna stopa prinosa
prinos na uloena sredstva
prinos na ukupno angazovana sredstva
prinos na sopstvena sredstva
poslovna sredstva
opremanje prostora
pratei objekt
lakirnica
perionica (automobila)
novani tokovi iz poslovanja
zarada bez poreza
zarada bez poreza i kamata
organizaciona struktura
obaveze iz poslovanja
ispravka vrednosti
tapacirung
mainska obrada
dorada
opravdanost investicije

ciljno trite
proizvodni program
po narudbini
statika i dinamika ocena projekta
kanali prodaje
savremena oprema
privui panju
poslovini/trini ugled
cena kotanja CK
maloserijska proizvodnja
serijska proizvodnja
RepublikaAgencija za mala I srednja preduzea
poljoprivredna mehanizacija
tekue poslovanje
redovno poslovanje
Obaveze iz dobiti

dobit na uloeni kapital

dobit od investicije/povrat ulaganja/povrat uloenog kapitala
obraun trokova
obraun
obraun potraivanja i dugovanja
obraun kamata
povraaj (novca)
postojee poslovanje
preostala vrednost
trokovi rada
postojea amortizacija
ostatak vrednosti
trajna obrtna sredstva
dugoroni plasmani
obaveze za zarade
broj dana vezivanja
gubitak iznad visine kapitala
ekonomski tok
efekti investiranja
povratak ulaganja
neto primitak
kumulativ neto primitaka
nekretnine,postrojenja,oprema

diskontni faktor
izdaci
ukupni izdaci
primici
izvori obrtnih sredstava iz tekuceg poslovanja
Obaveze iz dobiti
zarada preduzea
zarade
nedovrena proizvodnja
akumulativnost
materijalna baza
priliv
dobit po osnovu vanrednih stavki
vanredne stavke
dobit iz redovnog poslovanja
trokovi amortizacije i rezervisanja
tekue poslovanje
trokovi poslovanja
trokovi amortizacije
smanjenje vrednosti zaliha
uee u dobiti
uee u kapitalu
udeo vlastitih sredstava u investiciji
dati avansi
poslovna imovina
osnovni kapital
obaveze iz poslovanja
akcijski i ostali kapital
steene sopstvene akcije/otkupljene sopstvene akcije
revalorizacione rezerve
nepokrivene obaveze
stopa efikasnosti
stopa profitabilnosti
slobodna gotovina NNT (neto novani tok)
neto novani tok NNT
dani vezivanja potraivanja od kupaca
dani vezivanja dobavljaa
dani vezivanja zaliha
tekui racio likvidnosti
opti racio likvidnosti
neto obrtni fond

ACCOUNT SALES
(abriviei{n) - SKRA]ENICA
PRIHVATITI MENICU
OBRAUN KOJI ZASTUPNIK ALJE PRINCIPALU,IZVETAJ O PRODAJI
TAAN , PRECIZAN
DODATNI TROKOVI
OBAVESTITI
POSLE PREZENTACIJE
UZ PRIZNANICU
ZASTUPSTVO,AGENCIJA ; sole agency -isklju~ivo zastupstvo
POSREDNIK,ZASTUPNIK ,AGENT ; sole agent-isklju~ivi zastupnik
AVIONSKI TOVARNI LIST
POTVRDITI
POTVRDA, POTVRDA O PRIJEMU
IZNOS,SUMA,VREDNOST;IZNOSITI,DOSTIZATIto the amount of - u iznosu od, u visini, u vrednosti
ODREDITI,PROCENITI, UTVRDITI
AKTIVA/PASIVA=liabilities (potra`ivanje i dugovanje)NO ASSETS =nema pokri}a na menicu
PO VI\ENJU
DODATI,PRILOITI
VLASTI
ISPORUKA
RASPOLO@IV,KOJI SE MO@E DOBITI
AVENUE
HAVARIJA;PROSE^AN,PROSEK/ free of particular average=bez partikularne havarije,za{ti}en od hav.
GENERALNA HAVARIJA
BILL OF EXCHANGE
BILL OF LADING
BALA
KORISNIK
RA^UN /usance bill = menica sa uobi~ajenim rokom /draw a bill =vu}i menicu
KONOSMAN, TERETNICA /clean bill of -=~ista teretnica/ dirty b.of -=ne~ista t./foul b.of l.=ne~ista t.
PRAZAN,BLANKO
BLANKO INDORSIRAN
PALUBA/ on board=na brodu,na brod
REZERVISATI
FILIJALA
KVAR; PRIKAZ
MNO[TVO,MASA
COST AND FREIGHT
CARE OF
TELEGRAM; POSLATI TELEGRAM / cable address=telegrafska adresa
IZRA^UNATI, PRORA^UNATI
TRA@ITI, ZAHTEVATI
OTKAZATI, STORNIRATI
BALON (50-100 litara)
PREVOZNIK
KUTIJA; SANDUK
UNOV^ITI,NAPLATITI ^EK;GOTOVINA/ cash against documents=pla}anje uz predaju dokumenata

BURE
POTVRDA,UVERENJE
POTVRDA OSIGURANJA
UVERENJE O POREKLU
stand a good chance- imati dobru priliku
TRO[AK, ZARA^UNATI / freight charges=prevozni tro{kovi
COST INSURANCE AND FREIGHT
CIRKULARAN
ZAHTEV; REKLAMACIJA,
KLAUZULA
COMPANY
SAKUPITI,NAPLATITI
KOLEKCIJA;NAPLATA
PRIVREDNO,TERETNO,DOSTAVNO VOZILO
NAKNADA, OD[TETA
KONKURISATI
KONKURENCIJA
KONKURENTAN
KONKURENTNE CENE
KONKURENT
`ALBA,PRIGOVOR, REKLAMACIJA
SASTAVNI DEO
KRATAK,SA`ET
POTVRDA, KONFIRMACIJA,AVAL
PRIMALAC (ROBE)
ROBNA PO[ILJKA,KONSIGNACIJA /on consignment=preko konsignacije
TOVARNI LIST
KONSIGNACIJA,KONSIG.SKLADI[TE/ consignment stock agreement=ugovor o konsignaciji
POSREDNI^KI PROCENAT
POTRO[A^
ROBA [IROKE POTRO[NJE
CENA,TRO[AK
CENA SA VOZARINOM
CENA SA OSIGURANJEM I VOZARINOM
SANDUK,GAJBA
KREIRATI NOVAC
KREDITOR,ZAJMODAVAC
DOCUMENTS AGAINST ACCEPTANCE
DOCUMENTS AGAINST PAYMENT
DAYS AFTER SIGHT
TRGOVATI,POSLOVATI
dealt,dealt /TRGOVATI, POSLOVATI , PRODAVATI
POSLOVATI,BAVITI SE
DU`NIK
ZASTOJ, KA[NJENJE/without delay=odmah, bez odlaganja
DESCRIPTION
DISKONTOVATI,ESKONTOVATI MENICU
POPUST,SKONTO;DISKONTOVANJE,ESKONTOVANJE
DOKUMENT,ISPRAVA

ISPRAVA O VLASNI[TVU
DOKUMENTARAN
DOKUMENTARNA TRATA
DOKUMENTARNI AKREDITIV
DOKUMENTA PO PRIHVATANJU MENICE
PLA]ANJE UZ DOKUMENTA
MENICA,;NACRT / sight draft=menica po vidjenju/usance draft=uzo menica
NACRT,RADNA VERZIJA DOKUMENTA=prev.sa draft
VU]I MENICU
SASTAVITI,NAPRAVITI ---draw up the terms of agreement
TRASAT
TRASANT,IZDAVA^ MENICE
DOSPEO,PLATIV
FOR EXAMPLE
IZVR[ITI PLA]ANJE
ENCLOSURE
PRILO`ITI
PRILOG
INDORSIRATI
PRENOS,INDOSAMENT
UPIT
SU[TINA
USPOSTAVITI;OTVORITI;POSTAVITI
AND SO ON
PREMAITI
ZAMENA,RAZMENA/ first of exchange=prva menica
IZVRITI
RUKOVODILAC
IRITI SE
FRANKO SKLADI[TE
FRANKO FABRIKA
FREE OF PARTICULAR AVERAGE
LICE,PREDNJA STRANA
OSNOVNA VREDNOST(nominalna vrednost)
OLAK[ATI
FREE ALONGSIDE
NAKLONOST;USLUGA / in favour of = u korist
POVOLJAN
KARAKTERISTIKA,OBELE`JE
^VRST
^VRSTA PONUDA
^VRSTA PORUD`BINA
FLOTANTNA,OTPISANA POLISA
FREE ON BOARD
FREE ON RAIL
POSLATI,OTPREMITI
OTPREMA
[PEDITER

FREE ON TRUCK
FRANKIRATI
SLOBODAN,OSLOBO\EN
FRANKO UZ BOK BRODA
FRANKO BROD
FRANKO VAGON
FRANKO KAMION
VOZARINA PLATIVA NA ODREDI[TU
VOZARINA PLA]ENA
VOZARINA PLA]ENA UNAPRED
VOZARINA,TERET,TOVAR
RADITI
ROBA
ODOBRITI
BRUTO
PREDATI
ZAGLAVLJE PISMA
VLASNIK,IMALAC
HONORIRATI
POUND
UVOZNA DOZVOLA
NAKNADITI
OD[TETA
PO^ETNI
INICIJALI
OBAVESTITI,DATI UPUTSTVA
UPUTSTVO
INSTRUMENT PLA]ANJA
OSIGURANJE / marine insurance=pomorsko osiguranje
POTVRDA O OSIGURANJU
POLISA OSIGURANJA
OSIGRANIK
OSIGURATELJ
FAKTURA,RA~UN/ commercial - =komercijalna fak./consular -=konzularna/pro-forma-=profaktura
IZDATI,OTVORITI
BANKA KOJA IZDAJE AKREDITIV
STAVKA;^LAN
BURENCE
LJUBAZAN,USLU`AN
LETTER OF CREDIT
PLAN,RASPORED
ZAKONSKI,LEGALAN
AKREDITIV/documentary--=dokumentarnia./irrevocable--=neopozivia./revocable--=opozivi akreditiv
revolving letter of credit=obnovljivakr./transferable --=prenosiv akreditiv
ZAGLAVLJE

DOZVOLA/export lic.=izvozna dozvola/import-=uvozna

VRSTA ROBE
BROD LINIJSKE PLOVIDBE
TOVAR;TERET;UTOVARITI
UTOVAR/port of loading=luka utovara
PREDATI,PODNETI
GUBITAK /suffer loss=pretrpeti gubitak
LIMITED
PO[TA/air mail=avionska-/ordinary-=obi~na-/registered-=preporu~ena po{ta
MANDAT
MORSKI,POMORSKI/marine insurance=pomorsko osiguranje
OBELE`ITI
DOSPEO,ZREO;DOSPETI ZA NAPLATU
DOSPE]E
MERA,VELI^INA
DIMENZIJE
ISPUNITI,UDOVOLJITI ZAHTEVU
ROBA
KOJI NEDOSTAJE,IZGUBLJEN
PRENOSIV
PREGOVARATI;UNOV^ITI,PRODATI
PRODATI MENICU
NETO
NUMBER
NOMINALNA VREDNOST
OBAVESTITI
ORDER NUMBER
DOBITI.PRIBAVITI
PONUDA/firm offer=~vrsta ponuda/submit an offer=podneti,dati ponudu
IZOSTAVITI,PROPUSTITI
on board the ship=nabrodu/ on consignment=preko konsignacije
PORUD`BINA/ order form=narud`benica,izjava/firm -=~vrsta ponuda
place an order=poru~iti / trial order=probna porud`bina
POREKLO / certificate of origin=uverenje o poreklu robe
PREKOMORSKI
PART NUMBER
PAKOVATI
PAKOVANJE
DELIMI^AN GUBITAK
POJEDINA^NI
OBI^NA/DELIMI^NA HAVARIJA
DETALJI,POJEDINOSTI
PARTIJA,STRANA /third party=tre}e lice
UZORAK
PLATIV,DOSPEO
REMITENT,IMALAC ^EKA

effect payment= izvr{iti pla}anje

PUBLIC LIMITED COMPANY
POLISA/floating-=flotantna,otpisana polisa/ time-=vremenska -/voyage-=polisa za odredjeno putovanje
ODREDI[NA LUKA
LUKA ISTOVARA
ULAZNA LUKA
LUKA UTOVARA
POSLATI PO[TOM
FUNTA
PREMIJA
PODNETI,PREZENTOVATI
CENOVNIK / quote a price=navesti cenu
PRINCIPAL,GLAVNI,[EF,poslodavac koji anga`uje zastupnika
OBVEZNICA
PONUDA,PREDLOG
PROSPEKT
PROTESTVOVATI MENICU(UTVRDITI DA NIJE PLA]ENA)
ODREDBA
Osnovne odredbe
QUANTITY
^ETVRTINA,KVARTAL
PONU\ENA CENA;PONUDA
NAVESTI CENU
IZBOR,ASORTIMAN
DEVIZNI KURS
ROAD
REFERENCE,REFERRING TO
PRIZNANICA;PRIJEM;POTVRDA/against a receipt=uz priznanicu
UPISATI;REGISTROVATI; EVIDENCIJA
reduce price -smanjiti cenu
SMANJENJE,SNI`ENJE,POPUST
REFERENCE
UPUTITI
PREPORUKA;VEZA;PREDMET;NAVESTI;POZVATI SE NA
our reference=na{ znak/ your-=va{-/with reference to=u vezi sa
POZIVAJU]I SE NA , U VEZI SA
REDOVAN
PUSTITI,OSLOBODITI
POUZDANOST
DOZNAKA
OBNOVITI
ZASTUPNIK
MOLBA,ZAHTEV;TRA`ITI,ZAHTEVATI
TRA`ITI,ZAHTEVATI
ZAHTEV
ZADR`ATI
MALOPRODAJA

VRE]A
UNAPREDJENJE PRODAJE
POZDRAV
ZGRABITI,ISKORISTITI PRILIKU
KRCATELJ
UTOVAR,OTPREMA BRODOM
PREKOMORSKI OTPREMNIK
ROBNA/OTPREMNA DOKUMENTA
OTPREMNA DISPOZICIJA
VI\ENJE /after sight=posle prezentacije / at -=po vidjenju
MENICA PO VI\ENJU
SQUARE
STEAMSHIP
STREET
NAZNA^EN
UGOVORITI
LAGER,ZALIHA;DR`ATI NA LAGERU/ in stock=na lageru,stovari{tu/out of -=rasprodat
NAGLASITI,ISTA]I
^VRST
AGREE TO PAY
ZNATAN,PRILI^AN,GLAVNI
ISPORU^ILAC,IZVOZNIK,NABAVLJA^
SNABDETI,POSLATI,ISPORU^ITI;ZALIHA
POREZ,TAKSA
ROK
NAZIV,TERMIN;USLOV
USLOVI ISPORUKE
USLOVI PLA]ANJA
TRE]E LICE
VREMENSKA POLISA
TELEX
TRAN[A
IZVR[ITI PRENOS
PRENOSIV
PRETOVARITI
PRETOVAR
UNIT PRICE
ISTOVARITI
ISTOVAR
UNITED STATES
MENICA SA UOBI^AJENIM ROKOM
PUNOVA`AN,VALJAN
VA`NOST
VALUE ADDED TAX
BROD
OBIM;ZAPREMINA
POLISA ZA ODREDJENO VREME

WITH AVERAGE
SKLADI[TE,MAGACIN
TEITI
TE`INA
VELEPRODAJA

POVUI
ZA,ZA MANJE OD
DRUTVENI KAPITAL
DRAVNI KAPITAL
PRAVNO LICE
KOMPENZACIJA
sopstvena sredstva
ukupna ulaganja
obrtna sredstva
uvod
analiza prodajnog trita
analiza nabavnog trita-(trz. Dobavljaca komponenti)
ekonomsko-finansijska anliza
komercijalna ocena (projekta)
zakljuak
drutvo sa ogranienom odgovornou
matini broj preduzea
ifra delatnosti
prodaja motornih vozila
osnovna sredstva
prihod
ukupni prihod
izvor finansiranja
bilans stanja
bilans uspeha
predraunska vrednost investicije
stopa rasta zarada
stopa rentabilnosti
porez na dobit
porez na dobit iz deviznog poslovanja
porez na dohodak
porez na plate
vanredni trokovi
vanredni rashodi
vanredni prihodi

poslovni dobitak
poslovni rashodi
trokovi materijala
neto sadanja vrednost
kost-benefit analiza (analiza koristi i trokova)

prag rentabilnosti
interna stopa rentabilnosti
period povraaja
direktno merljivi (koristi,trokovi)
direktno nemerljivi
smanjenje obaveza iz budeta
odgovorno lice
repromaterijal
poslovni prihodi
neto prihodi
izvozni prihodi
vanredni prihodi
stalni (redovni)prihod
stalni (u stalnom iznosu)
tekuci prihod
prihodi I rashodi
poslovni rashodi
stopa poslovnog dobitka
stopa neto dobitka
post prodaja
prihodi od prodaje
ostvarena dobit
poslovna dobit
neraspodeljena dobit
osnovni kapital
upisani kapital
uplaeni kapital
druveni kapital
dravni kapital
PVR (pasivna vremenska razgranienja)
AVR (aktivna vremenska razgranicenja)
Odloene poreske obaveze

npr. Ako smo potrosili telefonske impulse a jos nismo dobili tel.racun

Odloena poreska sredstva

ostala sredstva i aktivna vremenska razgranienja

Ostale obaveze iz poslovanja

profit iz poslovanja
vanbilansna aktiva
vanbilansna pasiva
tekua pasiva
vanbilansna stavka
povraaj (novca)
racio,koeficijent
obrtna sredstva
novani
obrt
koeficijent obrta kupaca
koeficijent obrta ukupnih poslovnih sredstava
NV-nabavna vrednost
trokovi materijala
analiza osetljivosti
razgranienja?
rok povraaja (kredita)
izvori finansiranja
naplata potraivanja
vezana sredstva
poslovni ciklus
obrtni fond
kupovina zemljita
ekonomska analiza
dobavlja
gotovi proizvodi
domae trite
rezervisanja
zalihe
neto dobit
odobreno od strane..
potraivanja
Gotovina i gotovinski ekvivalentni
Udruenje banaka Srbije
ostala sredstva i aktivna vremenska razgranienja
nematerijalna ulaganja (bilans stanja)
potraivanja (bilans stanja)
reserve

gotovina
akumulirana dobit/gubitak
akcijski i ostali kapital
zemljani radovi
armiraki radovi
arimirako-betonski radovi
elina konstrukcija
Pokrivaki radovi
Izolaterski poslovi
Elektroinstalacije
zidarski radovi
ekonomija obima
sporna potraivanja
ulaz-izlaz
stopa prinosa
interna stopa prinosa
prinos na uloena sredstva
prinos na ukupno angazovana sredstva
prinos na sopstvena sredstva
poslovna sredstva
opremanje prostora
pratei objekt
lakirnica
perionica (automobila)
novani tokovi iz poslovanja
zarada bez poreza
zarada bez poreza i kamata
organizaciona struktura
obaveze iz poslovanja
ispravka vrednosti
tapacirung
mainska obrada
dorada
opravdanost investicije
ciljno trite
proizvodni program
po narudbini
statika i dinamika ocena projekta

kanali prodaje
savremena oprema
privui panju
poslovini/trini ugled
cena kotanja CK
maloserijska proizvodnja
serijska proizvodnja
RepublikaAgencija za mala I srednja preduzea
poljoprivredna mehanizacija
tekue poslovanje
redovno poslovanje
Obaveze iz dobiti

dobit na uloeni kapital

dobit od investicije/povrat ulaganja/povrat uloenog kapitala
obraun trokova
obraun
obraun potraivanja i dugovanja
obraun kamata
povraaj (novca)
postojee poslovanje
preostala vrednost
trokovi rada
postojea amortizacija
ostatak vrednosti
trajna obrtna sredstva
dugoroni plasmani
obaveze za zarade
broj dana vezivanja
gubitak iznad visine kapitala
ekonomski tok
efekti investiranja
povratak ulaganja
neto primitak
kumulativ neto primitaka
nekretnine,postrojenja,oprema
diskontni faktor
izdaci
ukupni izdaci
primici
izvori obrtnih sredstava iz tekuceg poslovanja

Obaveze iz dobiti
zarada preduzea
zarade
nedovrena proizvodnja
akumulativnost
materijalna baza
priliv
dobit po osnovu vanrednih stavki
vanredne stavke
dobit iz redovnog poslovanja
trokovi amortizacije i rezervisanja
tekue poslovanje
trokovi poslovanja
trokovi amortizacije
smanjenje vrednosti zaliha
uee u dobiti
uee u kapitalu
udeo vlastitih sredstava u investiciji
dati avansi
poslovna imovina
osnovni kapital
obaveze iz poslovanja
akcijski i ostali kapital
steene sopstvene akcije/otkupljene sopstvene akcije
revalorizacione rezerve
nepokrivene obaveze
stopa efikasnosti
stopa profitabilnosti
slobodna gotovina NNT (neto novani tok)
neto novani tok NNT
dani vezivanja potraivanja od kupaca
dani vezivanja dobavljaa
dani vezivanja zaliha
tekui racio likvidnosti
opti racio likvidnosti
neto obrtni fond
Pismo o uslovnoj dodeli sredstava
izvod iz zemljisnjih knjiga
gama proizvoda
izvod iz zemljisnjih knjiga

potrazivanja
krajnji nemar, grubi nemar
profit
bolovanje
katastarska parcela
zemljisnje knjige
prirodna katastrofa
paritet
stupiti na snagu (npr.sporazum,regulativa)u smislu posle ratifikacije da se stvarno realizuje
ratifikovan ali ne punosnazan
kreditno pismo, kreditna nota, knjizno odobrenje
knjizno odobrenje za zaduzenje

ismo dobili tel.racun

ismo dobili tel.racun