B2 — upper-intermediaterelocation35 words
Business registration & taxes
| Serbian | Meaning |
|---|---|
| APR | APR: Agencija za privredne registre — the business registers agency, which keeps the register of companies and entrepreneurs |
| registròvati | to register (a company, an activity); registrovati se — to register oneself |
| preduzétnīk | sole trader, registered self-employed person |
| d.o.o. | d.o.o.: društvo s ograničenom odgovornošću — a limited liability company, a legal entity separate from its owner (unlike a preduzetnik) |
| prȉvredno drúštvo | business company — a company as a legal entity (the umbrella term covering forms such as d.o.o.) |
| osnìvāč | founder — the person who set up the company |
| osnòvati | to found, to set up (a company) |
| delátnōst | line of business, activity — what a company does |
| šȉfra délatnosti | activity code — the numeric code identifying a company's line of business in the register |
| sȅdīšte | registered address, seat (of a company or institution); also a seat (in a car, a hall) |
| òvlāšćeno líce | authorised person — the one entitled to act and sign on behalf of the company |
| PIB | Serbian tax identification number (of a business) |
| JMBG | JMBG: jedinstveni matični broj građana — the unique personal number of a Serbian citizen; a foreigner has a matični broj stranca instead |
| pòrez | tax |
| pòreskī | tax (adj.): poreska prijava, poreski obveznik, poresko rešenje |
| pòreskā ùprava | the tax administration — the state authority in charge of taxes |
| pòreskī òbveznīk | taxpayer (obveznik — the one carrying the obligation, from obaveza) |
| pòreskā prijáva | tax return — the form on which income or tax is declared to the tax office |
| pòresko rešénje | tax assessment — the tax office's document stating the amount charged |
| PDV | VAT: porez na dodatu vrednost — value added tax |
| dòprinosi | contributions (usually plural) — social contributions: pension and health; singular doprinos |
| paušálac | sole trader taxed at a flat rate — the status most freelancers register |
| akontácija | advance payment — an amount paid up front, ahead of the final reckoning (often of tax) |
| knjìgovođa | bookkeeper, accountant — the person who keeps a company's books (masculine despite the -a ending) |
| knjigovòdstvo | bookkeeping, the accounts (the everyday word) |
| računovòdstvo | accounting (the more formal term; knjigovodstvo is the everyday word) |
| pòslovne knjȉge | the company's books, its accounting records |
| ȍbračūn | calculation, statement of amounts (of pay, tax, contributions) |
| bìlans | balance sheet, financial statement: bilans stanja — balance sheet, bilans uspeha — profit and loss account |
| prómet | turnover (sales over a period); also traffic |
| ráshod | expenditure, costs (the opposite of prihod) |
| dȍbīt | profit (feminine); cf. the verb dobiti, to receive |
| poslovánje | business operations, the running of a company |
| poslòvati | to do business, to operate (of a company); poslovati s nekim — to deal with someone |
| likvidácija | liquidation — the closing of a company and its removal from the register |
Other phrasebooks at this level