Terminology (bookkeeping): verschil tussen versies
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Regel 3: | Regel 3: | ||
Both Dutch & English entries might be included here. Or one entry might mention the other entry, without the latter having a separate heading - Whatever. | Both Dutch & English entries might be included here. Or one entry might mention the other entry, without the latter having a separate heading - Whatever. | ||
− | + | == Accounts payable == | |
− | |||
− | |||
NL: | NL: | ||
Regel 12: | Regel 10: | ||
* On balance sheet, this seems at times to be called ''→ Handelskrediteuren'' - Maybe to make it clearer that this is the ''float'' or temporary credit that occurs between the time an invoice has been received and the time the invoice has been payed. In English, the term ''accounts payable'' already covers this. | * On balance sheet, this seems at times to be called ''→ Handelskrediteuren'' - Maybe to make it clearer that this is the ''float'' or temporary credit that occurs between the time an invoice has been received and the time the invoice has been payed. In English, the term ''accounts payable'' already covers this. | ||
− | + | == Accounts receivable == | |
NL: Debiteuren | NL: Debiteuren | ||
− | + | == BTW: Verschuldigd == | |
EN: | EN: | ||
Regel 23: | Regel 21: | ||
* Maybe: ''BTW: Due'', but I tend to call it VAT | * Maybe: ''BTW: Due'', but I tend to call it VAT | ||
− | + | == BTW: Voorbelasting == | |
This is VAT that has been charged ''to the business'', included in purchases on behalve of the business: | This is VAT that has been charged ''to the business'', included in purchases on behalve of the business: | ||
Regel 30: | Regel 28: | ||
* EN: ''VAT: Pretax''. | * EN: ''VAT: Pretax''. | ||
− | + | == Debet == | |
* NL: [https://en.wiktionary.org/wiki/debet#Dutch Debet] | * NL: [https://en.wiktionary.org/wiki/debet#Dutch Debet] | ||
− | + | == Debit == | |
* EN: [https://en.wiktionary.org/wiki/debit#English Debit] | * EN: [https://en.wiktionary.org/wiki/debit#English Debit] | ||
− | + | == Handelskrediteuren == | |
This means the same as ''leverancierskrediteuren'': Credit or ''float'' from suppliers. | This means the same as ''leverancierskrediteuren'': Credit or ''float'' from suppliers. | ||
Regel 48: | Regel 46: | ||
* (Trade credit? - Trade creditors?_ | * (Trade credit? - Trade creditors?_ | ||
− | + | == Means of production == | |
Productiemiddelen. | Productiemiddelen. | ||
− | + | == Onttrekking privé == | |
* Private withdrawal | * Private withdrawal | ||
* Withdrawal private? | * Withdrawal private? | ||
− | + | == Rekening-courant == | |
* Current account | * Current account | ||
* (Checking account) | * (Checking account) | ||
− | + | == Revenue == | |
* NL: Omzet | * NL: Omzet | ||
* EN: Revenue - Not ''turnover''. | * EN: Revenue - Not ''turnover''. | ||
− | + | == VAT: Pretax == | |
* VAT that has been charged ''to the business'' as part of purchases. | * VAT that has been charged ''to the business'' as part of purchases. | ||
* NL → ''BTW: Voorbelasting''. | * NL → ''BTW: Voorbelasting''. |
Versie van 16 jun 2023 18:22
I'm already struggling with bookkkeeping terminology in Dutch, my native language. And the more in English. Let's use this article to keep terms & translations consistent.
Both Dutch & English entries might be included here. Or one entry might mention the other entry, without the latter having a separate heading - Whatever.
Accounts payable
NL:
- Krediteuren - Crediteuren
- On balance sheet, this seems at times to be called → Handelskrediteuren - Maybe to make it clearer that this is the float or temporary credit that occurs between the time an invoice has been received and the time the invoice has been payed. In English, the term accounts payable already covers this.
Accounts receivable
NL: Debiteuren
BTW: Verschuldigd
EN:
- VAT: Due
- Maybe: BTW: Due, but I tend to call it VAT
BTW: Voorbelasting
This is VAT that has been charged to the business, included in purchases on behalve of the business:
- NL: BTW: Voorbelasting
- EN: VAT: Pretax.
Debet
- NL: Debet
Debit
- EN: Debit
Handelskrediteuren
This means the same as leverancierskrediteuren: Credit or float from suppliers.
EN:
- → Accounts payable
- (Supplier credit - Supplier creditors)
- (Trade credit? - Trade creditors?_
Means of production
Productiemiddelen.
Onttrekking privé
- Private withdrawal
- Withdrawal private?
Rekening-courant
- Current account
- (Checking account)
Revenue
- NL: Omzet
- EN: Revenue - Not turnover.
VAT: Pretax
- VAT that has been charged to the business as part of purchases.
- NL → BTW: Voorbelasting.