PAGSASALIN

PAGSASALIN SA KONTEKSTONG FILIPINO LABINLIMANG TERMINO SA LARANGAN NG PAGTUTUOS EELLLLAA GG.. LLOOPPEEZZ

12 34 56 78 Break-even point balik-puhunan The level or state wherein the there is neither loss incurred nor gain costs or expenses for the acquired = walang lugi o tubo = BUMALIK ANG PUHUNAN production are equal to the revenue of the product. There is Tambalang salita: BALIK + PUHUNAN = BALIK-PUHUNAN neither loss incurred nor gain acquired. (Investopedia) komunikatibong dulog NI MATHIEU 9 10 11 12 13 14 15

1 234 56 78 cost of sales puhunan NG NABENTaNG kalakal It pertains to the required costs or expenses in order to produce required costs or expenses = PUHUNAN or purchase a product that has been sold to customers. This is has been sold to customers = NABENTA also called as Cost of Goods Sold. goods = KALAKAL (Accounting Tools) pang-ukol na \"NG\" at pang-angkop na \"-NG\" dynamic equivalence NI EUGENE NIDA 9 10 11 12 13 14 15

1 2 34 5 6 7 8 notes payable pagkakautang ayon sa kasulatan Mostly known as a promissory note, it is a written agreement wherein two parties Notes = KASULATAN agree to pay and receive a certain Unpaid liability = PAGKAKAUTANG amount of borrowed money . It is also an pang-ukol na \"AYON SA\" account title used to record an unpaid liability of a business with the form of a promissory note. (Corporate Finance Institute) SEMANTIK NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 34 5 6 7 8 salaries expense gugol sa pasahod The fixed amount of money that is Expense = bayarin = GUGOL paid by the employer or business owner to his/her employees for a Salaries = SAHOD pre-determined period of time in pang-ukol na \"SA\" exchange of their work or service. (Accounting Tools) literal NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 3456 78 NET LOSS LINIS NA PAGKALUGI Occurs when the expenses for the Net = neto = LINIS production or purchase of a product being Loss = lugi = PAGKA + LUGI = PAGKALUGI sold exceeds its total sales or revenue for a pang-angkop na \"NA\" specific period of time. Simply, it is the negative value for income. (Investopedia) MATAPAT AT KOMUNIKATIBO NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 34 5678 GAIN ON SALE OF ASSETS TUBO SA PAGBENTA NG MGA ARI-ARIAN Occurs when an asset is sold more than its carrying value or the asset’s acquisition price Gain = TUBO on = SA less all the depreciation and impairment charges. This is the amount when an asset is Sale = PAGBENTA of = NGA sold more than its book value. (Accounting Tools) Assets = MGA ARI-ARIAN SALITA SA SALITA NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 34 5 6 78 PRIME COST PAnGUNAHING GASTusin It is the businesses or firm’s expenses in prime = PANGUNAHIN production that are directly related to the cost = halaga ng gastos = GASTUSIN materials and labor involved. This pang-angkop na \"G\" calculated by adding the direct raw hulaping \"-IN\" materials expenses and the direct labor expenses. (Investopedia) matapat NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 34 5 6 78 Statement of Ulat ng Kabuohang Kita Comprehensive Income Statement = pahayag = ULAT Comprehensive = komprehensibo = KABUOHAN A statement of financial performance which lists down all the profit gained and loss incurred by the Income = KITA business for a certain period of time that is usually prepared monthly, quarterly, and annually. It can pang-angkop na \"G\" be presented into to format: the single step and multi-step income statement. (Wiki Accounting) SEMANTIK NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 3 4 5 6 78 Contributed Capital Ibinahaging Puhunan Cash and other assets that the shareholders have Contributed = Nagbahagi = IBINAHAGI given in the business in exchange for stock. When a Capital = PUHUNAN business offers equity shares at a price that pang-angkop na \"NG\" shareholders are willing to pay, investors make capital contributions. (Investopedia) LITERAL NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 3 4 5 6 78 CROSSFOOT TALA-PATUNAY In accounting, foot means to add a column of foot means to add a column of numbers = numbers. It is used in verifying that the sum of the paglalagay ng talaan = TALA totals in various columns agrees to the grand total. verifying that the sum of the totals in various It is a form of checking and rechecking in columns agrees to the grand total = pagpapatunay accounting. ng kawastuhan = PATUNAY (Accounting Coach) Tambalang salita: TALA + PATUNAY = TALA-PATUNAY KOMUNIKATIBONG DULOG NI MATHIEU 9 10 11 12 13 14 15

1 2 34 5 6 78 Stock Certificate Katibayan ng Pag-aari sa Samahan A certificate or paper evidence of a stockholders ownership in a corporation. Certficate = sertipiko = KATIBAYAN (Accounting Coach) stockholder's ownership = PAG-AARI corporation = korporasyon = SAMAHAN MALAYA NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 3 4 5 6 78 GAIN CONTINGENCY Baka-Sakaling Magbigay-Tubo A hypothetical event that will be settled in the hypothetical event = maaring mangyari at future and may result in a profit. magdulot = BAKA-SAKALI (Accounting Tools) that may result = mag-resulta= magdulot = MAGBIGAY gain = TUBO KOMUNIKTIBONG DULOG NI MATHIEU AT MALAYA NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 3 4 5 6 78 CONTINGENT LOSS Baka-Sakaling Magbigay-Lugi Happens dependent on whether or not an event occurs in the future that may lead to a loss. hypothetical event = maaring mangyari at (Accounting Tools) magdulot = BAKA-SAKALI that may result = mag-resulta= magdulot = MAGBIGAY loss = LUGI KOMUNIKTIBONG DULOG NI MATHIEU AT MALAYA NI PETER NEWMARK 9 10 11 12 13 14 15

1 2 3 4 5 6 78 Periodicity Pana-panahon An accounting assumption that an entity can within a specific time frame; monthly, quarterly, or annual publish its financial statements and performance basis = may nakatakdang panahon = PANA-PANAHON within specific time frames. This usually refers to a company's results and cash flows being reported on a monthly, quarterly, or annual basis. (Accounting Tools) komunikatibong dulog NI MATHIEU 9 10 11 12 13 14 15

1 2 3 4 5 6 78 accumulated depletion Naipong Pagkaubos The amount of depletion costs that has accrued acumulated = NAIPON over time in proportion to the utilization of a depletion = PAGKAUBOS natural resource is known. The most common natural resource linked to depletion is mine. pang-angkop na \"G\" (Accounting Tools) MATAPAT NI PETER NEWMARK 9 10 11 12 13 14 15

DANAS 1 MIDTERM PAPER, 1 FINAL PAPER, 5 QUIZZES