Buxgalter uchun ingliz tilining yadrosi uchta: hisobot nomlari (statement of financial position, profit or loss, cash flows), hisob yozuvlari tili (debit, credit, accrual, reconciliation) va raqamni izohlash iboralari (increased by, mainly due to, compared with budget). Shu uchtasini bilsangiz, xalqaro guruhdagi CFO bilan oyning yopilishini inglizcha muhokama qila olasiz.
Bu sahifa til haqida, soliq yoki buxgalteriya maslahati emas. Soliq stavkalari va hisob qoidalarini rasmiy manbadan yoki mas’ul mutaxassisdan tekshiring. Kompaniya nomlari va raqamlar o‘ylab topilgan.
O‘zbekistonda moliya ingliz tili qayerda kerak
Toshkentdagi xorijiy kompaniyaning filiali, bank, audit firmasi yoki IT Parkdagi eksportchi kompaniyada buxgalter har oy bosh ofisga hisobot yuboradi, auditorning savollariga javob beradi va reporting package to‘ldiradi. Yana bir sabab: IFRS Foundation ma’lumotiga ko‘ra, O‘zbekistonda aksiyadorlik jamiyatlari, tijorat banklari, sug‘urta tashkilotlari va yirik soliq to‘lovchilar 2021-yildan moliyaviy hisobotni MHXS (IFRS) bo‘yicha tayyorlashi kerak. IFRS standartlarining asl matni ingliz tilida, shuning uchun atamalar aynan shu tildan keladi.
Hisobotlar va hisob: 15 atama
| Inglizcha | O‘zbekcha | Misol |
|---|---|---|
| financial statements | moliyaviy hisobot | The financial statements are prepared under IFRS. |
| statement of financial position (balance sheet) | buxgalteriya balansi | Cash is shown on the balance sheet. |
| statement of profit or loss (income statement) | foyda va zarar hisoboti | Revenue is the first line of the income statement. |
| statement of cash flows | pul oqimlari hisoboti | The cash flow statement shows where cash went. |
| notes to the financial statements | hisobotga izohlar | Details are in Note 12. |
| general ledger | bosh kitob | Every entry goes to the general ledger. |
| journal entry | buxgalteriya o‘tkazmasi (provodka) | I posted a journal entry for the bonus. |
| debit / credit | debet / kredit | Debit expenses, credit accrued liabilities. |
| trial balance | aylanma-saldo qaydnomasi | The trial balance does not balance by 200. |
| chart of accounts | hisoblar rejasi | We added a new account to the chart of accounts. |
| month-end close | oy yopilishi | Month-end close takes five working days. |
| reconciliation | solishtirish (sverka) | The bank reconciliation is done. |
| audit / auditor | audit / auditor | The auditors will visit in January. |
| adjustment | tuzatish yozuvi | The auditor proposed two adjustments. |
| fiscal year / financial year | moliya yili | Our financial year ends on 31 December. |
Aktiv, majburiyat va daromad: 15 atama
| Inglizcha | O‘zbekcha | Misol |
|---|---|---|
| assets | aktivlar | Total assets grew in the third quarter. |
| liabilities | majburiyatlar | Short-term liabilities include supplier debts. |
| equity | kapital | Equity increased after the profit for the year. |
| accounts receivable | debitorlik qarzi | Receivables from customers are overdue. |
| accounts payable | kreditorlik qarzi | We pay accounts payable twice a month. |
| accruals / accrued expenses | hisoblangan xarajatlar | We booked accruals for unpaid electricity. |
| prepayments | oldindan to‘lovlar | Rent for January is a prepayment. |
| property, plant and equipment (fixed assets) | asosiy vositalar | New servers are added to fixed assets. |
| depreciation | amortizatsiya (moddiy aktivlar) | Depreciation is charged monthly. |
| amortisation | amortizatsiya (nomoddiy aktivlar) | Software licences are amortised over three years. |
| inventory | tovar-moddiy zaxiralar | Inventory was counted on 30 September. |
| revenue | tushum | Revenue rose by 8% compared with August. |
| cost of sales | sotilgan mahsulot tannarxi | Cost of sales includes raw materials. |
| operating expenses | operatsion xarajatlar | Operating expenses were below budget. |
| net profit / net loss | sof foyda / sof zarar | The branch made a net loss in Q1. |
Hujjat, soliq va budjet: 15 atama
| Inglizcha | O‘zbekcha | Misol |
|---|---|---|
| invoice | hisob-faktura | Please send the invoice with the contract number. |
| receipt | kvitansiya, chek | Keep the receipt for the expense report. |
| VAT | QQS (qo‘shilgan qiymat solig‘i) | The price is shown excluding VAT. |
| withholding tax | to‘lov manbaida ushlanadigan soliq | Withholding tax applies to some foreign payments. |
| tax return | soliq deklaratsiyasi | The tax return is due next week. |
| payroll | ish haqi hisobi | Payroll is processed on the 5th. |
| budget | budjet, reja | Marketing spent 90% of its budget. |
| forecast | prognoz | We updated the forecast for Q4. |
| actual | haqiqiy ko‘rsatkich | Actual costs were higher than planned. |
| variance | farq, og‘ish | The variance is mainly due to exchange rates. |
| exchange rate difference | kurs farqi | We recorded a loss on exchange rate differences. |
| cash flow | pul oqimi | Cash flow was negative in July. |
| loan / interest | kredit / foiz | Interest on the loan is paid quarterly. |
| write-off | hisobdan chiqarish | We wrote off an old receivable. |
| supporting documents | tasdiqlovchi hujjatlar | The auditor asked for supporting documents. |
"Provodka", "debitorka", "akt sverki": rus tilidan keladigan tuzoqlar
Ko‘p buxgalterlar kasbni rus tilidagi atamalar bilan o‘rgangan. Ularni so‘zma-so‘z tarjima qilish ingliz tilida g‘alati eshitiladi.
| Odatiy xato | To‘g‘ri variant |
|---|---|
| provodka → provision | journal entry (provision = zaxira, rezerv) |
| debitorka → debitors | receivables (BrE: debtors ham bor) |
| akt sverki → act of reconciliation | reconciliation statement |
| amortizatsiya (asosiy vosita) → amortisation | depreciation |
| balans → balance | balance sheet (balance = qoldiq) |
| sebestoimost → self-cost | cost of sales / production cost |
| We have profit 20 million. | We made a profit of 20 million. |
Raqamlarni o‘qish va yozish
- 12,450,000 — twelve million, four hundred and fifty thousand. Ingliz tilida ming vergul bilan ajratiladi, o‘nlik nuqta bilan: 3.75%.
- (1,200) — qavs ichidagi son manfiy: a loss of one thousand two hundred yoki minus 1,200.
- UZS 2.5bn — two point five billion soums. bn = billion, m = million, k = thousand.
- Q3 — the third quarter; YTD — year to date; YoY — year on year.
Katta sonlar va foizlarni ovoz chiqarib o‘qishni katta sonlar inglizcha va kasrlar va foizlar sahifalarida mashq qiling.
Namuna: oylik variance izohi
Bosh ofis ko‘pincha "commentary" so‘raydi: raqam nega rejadan farq qiladi. Quyidagi namuna Toshkentdagi filial nomidan yozilgan.
Subject: September results: commentary on key variances
Dear Anna,
Please find attached the September reporting package. Key points:
Revenue was UZS 4.1bn, 6% above budget, mainly due to two large orders from a new customer in Samarkand.
Operating expenses were 9% over budget. The main reason is a one-off repair of the warehouse roof (UZS 180m), which was not planned.
We recorded a foreign exchange loss of UZS 35m because the soum weakened against the US dollar during the month.
Receivables overdue by more than 90 days decreased from UZS 260m to UZS 190m after we collected payment from one distributor.
Please let me know if you need any supporting documents.
Kind regards,
Nilufar Ahmedova, Chief Accountant
Tuzilma: raqam → rejaga nisbatan farq → sabab (mainly due to, the main reason is). Har bir band bitta mavzu. Sifatlar o‘rniga faktlar.
Dialog: oy yopilishi haqida qo‘ng‘iroq
A: Hi Nilufar, thanks for the package. I have a question about operating expenses.
B: Sure. They were 9% over budget because of the roof repair.
A: Was that capitalised or expensed?
B: We expensed it. It was a repair, not an improvement, so our auditors agreed it shouldn’t be capitalised.
A: Makes sense. And the accruals for consulting fees, are they in September?
B: Yes, we accrued UZS 40m. The invoice will arrive in October.
A: Good. Could you also send the bank reconciliation for the dollar account?
B: Of course. I’ll send it by 3 pm Tashkent time.
A: Perfect. Thanks, that’s all from my side.
Capitalise — xarajatni aktiv sifatida hisobga olish, expense — shu davr xarajatiga yozish. Qaysi xarajat qaysi turga kirishi standart va auditor fikriga bog‘liq; bu yerda faqat so‘zlarning ma’nosi berilgan.
ACCA va boshqa malakalar uchun til
ACCA malakasining asosiy imtihonlari ingliz tilida o‘tkaziladi. Imtihonda bilim bilan birga javobni aniq tuzish ham baholanadi: explain, discuss, evaluate kabi buyruq so‘zlariga mos javob yozish kerak. ACCA saytida maths and English support bo‘limi bor: u yerda imtihon javoblari uchun til materiallari va o‘z darajangizni tekshirish modullari joylashgan. Imtihon tuzilmasi va ro‘yxatdan o‘tish shartlarini faqat accaglobal.com saytidan tekshiring.
Amaliy maslahat: har bir yangi atamani o‘zbekcha tarjima bilan emas, qisqa inglizcha ta’rif bilan yozing: accrual — an expense we have incurred but not yet been invoiced for. Imtihonda aynan shunday tushuntirish kerak bo‘ladi.
Mashq: moliya gaplarini to‘ldiring
So‘zlar: accrued, variance, receivables, depreciation, reconciliation, invoice, forecast, due to, write off, liabilities.
- 1. The ______ between budget and actual is 12%.
- 2. We ______ UZS 15m for the audit fee in December.
- 3. ______ on the new trucks is charged over five years.
- 4. The bank ______ shows a difference of 300,000 soums.
- 5. Could you send the ______ with our tax ID number?
- 6. Revenue fell, mainly ______ lower prices.
- 7. Overdue ______ from customers reached UZS 90m.
- 8. We updated the ______ for the fourth quarter.
- 9. Loans are shown under current and non-current ______.
- 10. If the customer does not pay, we may ______ the debt.
Javoblar
1 — variance; 2 — accrued; 3 — Depreciation; 4 — reconciliation; 5 — invoice; 6 — due to; 7 — receivables; 8 — forecast; 9 — liabilities; 10 — write off.
6-gapda because emas, due to keladi, chunki undan keyin gap emas, ot turibdi: due to lower prices, lekin because prices were lower.
Keyingi qadam va BandMate bilan mashq
Hisobot xatlarining umumiy tuzilmasi ish uchun business English sahifasida, bank sohasidagi so‘zlar esa bank xodimlari uchun ingliz tili sahifasida.
Raqamni izohlash og‘zaki ham kerak: CFO qo‘ng‘iroqda "Why is this number so high?" deb so‘raydi. BandMate ilovasida Bandi bilan shunday savollarga javob berishni mashq qilishingiz mumkin: sababni bitta gapda aytish, raqamni to‘g‘ri o‘qish, keyingi qadamni taklif qilish. Ilova talaffuzingiz haqida ham fikr beradi.
