Terminology (bookkeeping)

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

NL: Debet
EN: 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

→ BTW: Verschuldigd

VAT: Pretax

→ BTW: Voorbelasting