B2 — upper-intermediaterelocation35 words
Business registration & taxes
| Serbian | Meaning |
|---|---|
| APR | the Business Registers Agency (Agencija za privredne registre) |
| registròvati | to register (a company, a car; with se: to sign up) |
| preduzétnīk | a sole trader, an entrepreneur (self-employed, not a d.o.o.) |
| d.o.o. | a limited company, Ltd (društvo s ograničenom odgovornošću) |
| prȉvredno drúštvo | a business company, commercial company (legal entity, e.g. d.o.o.) |
| osnìvāč | a founder (of a company) |
| osnòvati | to found, to set up (a company) |
| delátnōst | an activity, a line of business (what a company does) |
| šȉfra délatnosti | an activity code, business activity code (in the register) |
| sȅdīšte | a seat (in a car, a hall); a registered office, headquarters (of a company) |
| òvlāšćeno líce | an authorised person (who may sign for the company) |
| PIB | a tax number, a tax ID (of a business in Serbia) |
| JMBG | a personal identification number (jedinstveni matični broj građana) |
| pòrez | tax |
| pòreskī | tax (as an adjective: a tax return, the tax office) |
| pòreskā ùprava | the tax administration, the tax office |
| pòreskī òbveznīk | a taxpayer |
| pòreskā prijáva | a tax return |
| pòresko rešénje | a tax assessment, tax assessment notice |
| PDV | VAT, value added tax (porez na dodatu vrednost) |
| dòprinosi | social contributions, contributions (pension and health insurance) |
| paušálac | a sole trader taxed at a flat rate |
| akontácija | a payment on account (of tax or pay) |
| knjìgovođa | an accountant, a bookkeeper (masculine, though it ends in -a) |
| knjigovòdstvo | bookkeeping, the accounts (the everyday word) |
| računovòdstvo | accounting (the more formal term) |
| pòslovne knjȉge | a company’s books, accounting records |
| ȍbračūn | a calculation, a statement (of pay, tax); a bill (for services) |
| bìlans | a balance sheet, a financial statement; a tally (of something) |
| prómet | turnover (sales over a period); traffic (of goods, passengers) |
| ráshod | expenditure, costs (the opposite of prihod) |
| dȍbīt | profit (feminine); a gain |
| poslovánje | business operations, the running of a company |
| poslòvati | to do business, to operate (of a company); to deal (with someone) |
| likvidácija | liquidation, winding up (of a company) |
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