Terminology (bookkeeping): verschil tussen versies
Regel 91: | Regel 91: | ||
== VAT: Due == | == VAT: Due == | ||
− | → [[#BTW: Verschuldigd]] | + | → [[#BTW: Verschuldigd | BTW: Verschuldigd]] |
== VAT: Pretax == | == VAT: Pretax == |
Versie van 26 jul 2023 15:25
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.
Chart of accounts - Rekeningschema
Chart of accounts [1] or rekeningschema: List of all accounts or grootboekrekeningen
Debet - Debit
Financieel feit
I'm often struggling with how to call the stuff that you put on a line in a bookkeeping:
- Financieel feit [2]
- Journaalpost - That's how it appears in the bookkeeping. That's not exactly what I'm looking for here
- Bookkeeping fact (EN).
General ledger - Grootboek
General ledger or grootboek: The collection of all accounts or grootboekrekeningen
Handelskrediteuren
This means the same as leverancierskrediteuren: Credit or float from suppliers.
EN:
- → Accounts payable
- (Supplier credit - Supplier creditors)
- (Trade credit? - Trade creditors?_
Journaalpost
Journaalpost: A mutation in an administration where debit and credit are balanced: It always involves at least two lines, regels or mutations [3]
Means of production
Productiemiddelen.
Onttrekking privé
- Private withdrawal
- Withdrawal private?
Posting
How do you call the act of putting stuff in a bookkeeping?
- EN: Posting [4]
- NL: Inboeken.
Rekening-courant
- Current account
- (Checking account)
Revenue
- NL: Omzet
- EN: Revenue - Not turnover.
VAT: Due
VAT: Pretax
- VAT that has been charged to the business as part of purchases.
- NL → BTW: Voorbelasting.
Sources
- https://en.wikipedia.org/wiki/Bookkeeping
- https://nl.wikipedia.org/wiki/Boekhouding
- https://nl.wikipedia.org/wiki/Journaalpost
- https://en.wikipedia.org/wiki/Journal_entry
- https://nl.wikipedia.org/wiki/Grootboek
- https://nl.wikipedia.org/wiki/Rekeningschema
- https://en.wikipedia.org/wiki/Chart_of_accounts
- https://en.wikipedia.org/wiki/General_ledger