Kontni Okvir Srpski Engleski

Kontni Okvir / Layout of Chart of Accounts

JUGOSLOVENSKI PREGLED Belgrade 2005

KONTNI OKVIR / LAYOUT OF CHART OF ACCOUNTS 0

Kontni Okvir / Layout of Chart of Accounts


KONTNI OKVIR* LAYOUT OF CHART OF ACCOUNTS

0. NEUPLAENI UPISANI KAPITAL I STALNA IMOVINA 0. SUBSCRIBED CAPITAL, UNPAID AND NON-CURRENT ASSETS

00 Neuplaeni upisani kapital 00 Subscribed capital, unpaid 000 Neuplaene upisane akcije 000 - Subscribed shares unpaid 001 Neuplaeni upisani udeli 001 - Subscribed stakes unpaid

01 Nematerijalna ulaganja 01 Intangibles 010 - Ulaganja u razvoj 010 - Investment in development 011 - Koncesije, patenti, licence i slina prava 011 - Concessions, patents, licenses and similar rights 012 - Goodwill 012 - Goodwill 013 Negativni goodwil 013 - Negative Godwill 014 - Ostala nematerijalna ulaganja 014 - Other intangible assets 015 - Nematerijalna ulaganja u pripremi 015 - Intangible assets 016 - Avansi za nematerijalna ulaganja 016 - Advances for acquisition of intangible assets

02 Nekretnine, postrojenja, oprema i bioloka sredstva 02 - Property, plant, equipment and natural assets 020 - Zemljita 020 - Land 021 ume, viegodinji zasadi 021 Forests and plantations 022 - Graevinski objekti 022 - Buildings 023 Postrojenja i oprema 023 - Plant and equipment 024 Investicione nekretnine 024 - Investment property 025 - Osnovno stado 025 - Livestock 026 Ostale nekretnine, postrojenja i oprema 026 - Other property, plant and equipment 027 Nekretnine, postrojenja, oprema i bioloka sredstva u pripremi 027 - Property, plant and equipment under construction 028 Avansi za nekretnine, postrojenja, opremu i bioloka sredstva 028 - Advances for property, plant and equipment

* Published in "Slubeni glasnik RS" No. 53/2004 of 14 May 2004


03 Dugoroni finansijski plasmani 03 Long term financial investments 030 - Uea u kapitalu zavisnih pravnih lica 030 - Investments in capital of parent companies and subsidiaries 031 - Uea u kapitalu ostalih povezanih pravnih lica 031 - Investments in capital of other associated companies 032 Uea u kapitalu ostalih pravnih lica i druge hartije od

vrednosti raspoloive za prodaju 032 - Investments in other legal entities and other securities

available for sale 033 Dugoroni krediti matinim, zavisnim i ostalim povezanim

pravnim licima 033 - Long-term loans to parent companies, to subsidiaries and to

other associated companies 034 - Dugoroni krediti u zemlji 034 - Long term domestic loans 035 - Dugoroni krediti u inostranstvu 034 - Long term foreign loans 036 Hartije od vrednosti koje se dre do dospea 035 - Securities held to maturity 037 Otkupljene sopstvene akcije 037 - Own shares purchased 038 Ostali dugoroni plasmani 038 - Other long term investments 039 Ispravka vrednosti dugoronih finansijskih plasmana 039 - Provisions for long-term financial investments

1. ZALIHE 1. INVENTORIES

10 Zalihe materijala 10 - Material 100 Obraun nabavke zaliha materijala, rezervnih delova, alata i inventara 100 - Material purchase costs calculation 101 - Materijal 101 - Raw materials 102 - Rezervni delovi 102 - Spare parts 103 - Alat i inventar 103 - Tools and inventories 109 Ispravka vrednosti zalihe materijala 109 - Provisions for material 11 - Nedovrena proizvodnja 11 - Work in progress 110 - Nedovrena proizvodnja 110 - Work in progress 111 Nedovrene usluge 111 - Services in progress 12 - Gotovi proizvodi 12 - Finished products 120 - Gotovi proizvodi 120 - Finished products 13 - Roba 13 - Merchandise (Goods, purchaes for sale) 130 - Obraun nabavke robe 130 - Merchandise cost accounting 131 - Roba u magacinu 131 - Merchandise in warehouse


132 - Roba u prometu na veliko 132 - Wholesale merchandise 133 - Roba u skladitu, stovaritu i prodavnicama kod drugih pravnih lica 133 - Merchandise in storehouse, depot and other legal entities shops 134 - Roba u prometu na malo 134 - Merchandise in retail sale 135 - Roba u obradi, doradi i manipulaciji 135 - Merchandise being processed, finished off and handled 136 Roba u tranzitu 136 - Merchandise in transit 137 Roba na putu 137 - Merchandise in transport 139 Ispravka vrednosti robe 139 - Provisions for merchandise 14 Nekretnine pribavljene radi prodaje 14 - Assets held for trading 140 Zemljite pribavljeno radi prodaje 140 - Land held for trading 141 Graevinski objekti pribavljeni radi prodaje 141 - Buildings held for trading 142 Ostale nekretnine pribavljene radi prodaje 142 - Other property held for trading 149 Ispravka vrednosti nekretnina pribavljenih radi prodaje 149 - Provisions for assets held for trading 15 Dati avansi 15 - Advances paid 150 Dati avansi za zalihe i usluge 150 - Advances paid for inventories and services 159 Ispravka vrednosti datih avansa za zalihe i usluge 159 - Provisions for advances paid 2. KRATKORONA POTRAIVANJA, PLASMANI I GOTOVINA 2. SHORT TERM RECEIVABLES, INVESTMENTS AND CASH

20 - Potraivanja po osnovu prodaje 20 - Receivables from sales 200 - Kupci matina i zavisna pravna lica 200 - Trade receivables - parent companies and subsidiaries 201 - Kupci ostala povezana pravna lica 201 - Trade receivables - other associated entities 202 - Kupci u zemlji 202 - Trade receivables - domestic 203 - Kupci u inostranstvu 203 - Trade receivables - foreign 209 Ispravka vrednosti potraivanja od kupaca 209 - Provisions for trade receivables 21 - Potraivanja iz specifinih poslova 21 - Receivables from specific business operations 210 - Potraivanja od izvoznika 210 - Receivables from exporters 211 - Potraivanja po osnovu uvoza za tu raun 211 - Receivables due from import on behalf of other entities 212 - Potraivanja iz komisione i konsignacione prodaje 212 - Receivables from sales on commission and consignment 218 - Ostala potraivanja iz specifinih poslova 218 - Other receivables from specific business operations 219 Ispravka vrednosti potraivanja iz specifinih poslova 219 - Provisions for receivables from specific business operations


22 - Druga potraivanja 22 - Other receivables 220 - Potraivanja za kamatu i dividende 220 - Receivables for interest and dividends 221 - Potraivanja od zaposlenih 221 - Receivables from employees 222 - Potraivanja od dravnih organa i organizacija 222 - Receivables from state authorities and organizations 223 Potraivanja za vie plaen porez na dobit 223 - Receivables for prepaid income tax 224 Potraivanja po osnovu preplaenih ostalih poreza i doprinosa 224 - Receivables for other taxes and contributions prepaid 228 - Ostala potraivanja 228 - Other receivables 229 Ispravka vrednosti drugih potraivanja 229 - Provisions for other receivables 23 - Kratkoroni finansijski plasmani 23 - Short-term financial investments 230 Kratkoroni krediti i plasmani matina i zavisna pravna

lica 230 - Short-term loans and investments in parent companies and

subsidiaries 231 - Kratkoroni krediti i plasmani ostala povezana pravna

lica 231 - Short-term loans and investments in other associatied

companies 232 - Kratkoroni krediti u zemlji 232 - Short term loans - domestic 233 - Kratkoroni krediti u inostranstvu 233 - Short term loans - foreign 234 - Deo dugoronog kredita koji dospeva do jedne godine 234 - Current portions of long term loan due within one year 235 - Hartije od vrednosti koje se dre do dospea deo koji dospeva

do jedne godine 235 - Current portions of securities held to maturity

236 - Hartije od vrednosti kojima se trguje 236 - Securities held for trading 237 - Otkupljene sopstvene akcije 237 - Bought up own shares 238 Ostali kratkoroni finansijski plasmani 238 - Other short-term investments 239 Ispravka vrednosti kratkoronih finansijskih plasmana 239 - Provisions for short - term investments 24 - Gotovinski ekvivalenti i gotovina 24 - Cash and cash equivalents 240 - Hartije od vrednosti gotovinski ekvivalenti 240 - Securities - cash equivalents 241 Telii (poslovni) rauni 241 - Current (business) accounts 242 - Izdvojena novana sredstva i akreditivi 242 - Cash allocated for payments and open letters of credit 243 - Blagajna 243 - Cash in hand 244 - Devizni raun 244 - Foreign exchange account 245 - Devizni akreditivi 245 - Foreign currency letters of credit 246 - Devizna blagajna 246 - Foreign currency - cash in hand


248 - Ostala novana sredstva 248 - Other cash and cash equivalents 249 - Novana sredstva ije je korienje ogranieno ili vrednost umanjena 249 - Blocked bank accounts 27 Porez na dodatu vrednost 27 - Value added tax (VAT) 270 Porez na dodatu vrednost u primljenim fakturama po optoj

stopi (osim plaanih avansa) 270 - VAT in incoming invoices - general tax rate (except advances

paid) 271 Porez na dodatu vrednost u primljenim fakturama po posebnoj

stopi (osim plaenih avansa) 271 - VAT in incoming invoices - specific tax rate (except

advances paid) 272 Porez na dodatu vrednost u datim avansima po optoj stopi 272 - VAT in advances paid - general tax rate 273 Porez na dodatu vrednost u datim avansima po posebnoj stopi 273 - VAT in advances paid - specific tax rate 274 Porez na dodatu vrednost plaen pri uvozu dobara po optoj stopi 274 - VAT paid for import of goods - general tax rate 275 Porez na dodatu vrednost plaen pri uvozu dobara po posebnoj stopi 275 - VAT paid for import of goods - specific tax rate 276 Porez na dodatu vrednost obraunat na usluge inostranih lica 276 - VAT on services renedered by foreign suppliers 277 Naknadno vraen porez na dodatu vrednost kupcima stranim

dravljanima 277 - VAT returned to foreign customers

279 Potraivanja za vie plaen porez na dodatu vrednost 279 - Receivables for prepaid VAT 28 - Aktivna vremenska razgranienja 28 - Prepayments and accrued income 280 Unapred plaeni trokovi 280 - Prepaid costs 281 Potraivanja za nefakturisani prihod 281 - Accrued income (uninvoiced income) 282 - Akontirani porez na dodatu vrednost 282 - VAT paid in advance 283 Obraunati rashodi po osnovu efekata ugovorene zatite od rizika 283 - Calculated costs from negative hedging effects 288 Odloena poreska sredstva 288 - Defered tax assets 289 - Ostala aktivna vremenska razgranienja 289 - Other accruals 29 Gubitak iznad visine kapitala 29 - Loss over capital 290 - Gubitak iznad visine kapitala 290 - Loss over capital 3. KAPITAL 3. CAPITAL

30 Osnovni i ostali kapital 30 Basic and other capital 300 Akcijski kapital 300 - Share capital 301 Udeli drutva sa ogranienom odgovornou 301 - Stakes in limited liability companies 302 Ulozi 302 Participating interests 303 Dravni kapital 303 - State owned capital


304 Drutveni kapital 304 - Socially owned capital 305 Zadruni udeli 305 - Stakes in co-operatives 309 Ostali kapital 309 - Other capital 31 Neuplaeni upisani kapital 31 - Subscribed capital unpaid 310 Neuplaene upisane akcije 310 - Subscribed share capital unpaid 311 Neuplaeni upisani udeli 311 - Subscribed stakes unpaid 32 Rezerve 32 - Reserves 320 Emisiona premija 320 - Share issuing premiums 321 Zakonske rezerve 321 - Legal reserves 322 Statutarne i druge rezerve 322 - Statutory and other reserves 33 Revalorizacione rezerve 33 - Effect of restatement of capital 330 Revalorizacione rezerva 330 - Effect of restatement of capital 34 Nerasporeena dobit 34 - Retained profit 340 Nerasporeena dobit ranijih godina 340 - Retained profit from previous years 341 Nerasporeena dobit tekue godine 341 - Retained profit from current year 35 Gubitak 35 - Loss 350 Gubitak ranijih godina 350 - Previous year's losses 351 Gubitak tekue godine 351 - Current year loss 4. DUGORONA REZERVISANJA I OBAVEZE 4. LONG-TERM PROVISIONS AND LIABILITIES

40 - Dugorona rezervisanja 40 Long-term provisions 400 - Rezervisanja za trokove u garantnom roku 400 - Provisions for costs incurried during the warranty period 401 - Rezervisanja za trokove obnavljanja prirodnih bogatstava 401 - Provisions for the recovery of natural resources 402 - Rezervisanja za zadrane kaucije i depozite 402 - Provisions for retained deposits and caution money 403 Rezervisanja za trokove restrukturiranja 403 - Provisions for restructuring costs 409 - Ostala dugorona rezervisanja 409 - Other long-term provisions 41 - Dugorone obaveze 41 - Long term liabilities 410 - Obaveze koje se mogu konvertovati u kapital 410 - Liabilities which can be converted into capital 411 Obaveze prema matinim i zavisnim pravnim licima 411 - Liabilities to parent companies and subsidiaries 412 Obaveze prema ostalim povezanim pravnim licima 412 - Liabilities to other associated companies


413 Obaveze po emitovanim hartijama u periodu duem od godinu dana 413 - Liabilities for long-term securities 414 - Dugoroni krediti u zemlji 414 Long-term loans - domestic 415 - Dugoroni krediti u inostranstvu 415 Long-term loans - foreign 419 - Ostale dugorone obaveze 419 - Other long-term liabilities 42 - Kratkorone finansijske obaveze 42 Short-term financial liabilities 420 - Kratkoroni krediti od matinih i zavisnih pravnih lica 420 - Short-term loans from parent companies and subsidiaries 421 - Kratkoroni krediti od ostalih povezanih pravnih lica 421 - Short-term loans from other associated companies 422 - Kratkoroni krediti u zemlji 422 - Short term loans - domestic 423 - Kratkoroni krediti u inostranstvu 423 - Short term loans - foreign 424 - Deo dugoronih kredita koji dospeva do jedne godine 424 - Current portion of long-term loans 425 - Deo ostalih dugoronih obaveza koje dospevaju do jedne godine 425 - Current portion of other long-term liabilities 426 Obaveze po kratkoronim hartijama od vrednosti 426 - Liabilities for short-term securities 429 - Ostale kratkorone finansijske obaveze 429 - Other short-term financial liabilities 43 - Obaveze iz poslovanja 43 - Liabilities from business operations 430 - Primljeni avansi, depoziti i kaucije 430 - Received advances, deposits and caution money 431 - Dobavljai matina i zavisna pravna lica 431 - Trade payables - parent companies and subsidiaries 432 - Dobavljai ostala povezana pravna lica 432 - Trade payables - other associated companies 433 - Dobavljai u zemlji 433 - Trade payables - domestic 434 - Dobavljai u inostranstvu 434 - Trade payables - foreign 439 - Ostale obaveze iz poslovanja 439 - Other liabilities from business operations 44 - Obaveze iz specifinih poslova 44 - Liabilities from specific business operations 440 - Obaveze prema uvozniku 440 - Liabilities to importers 441 - Obaveze po osnovu izvoza za tu raun 441 - Liabilities due to exporters made on behalf of third parties 442 - Obaveze po osnovu komisione i konsignacione prodaje 442 - Liabilities for sale on commission and consignment 449 - Ostale obaveze iz specifinih poslova 449 - Other liabilities from specific business operations 45 - Obaveze po osnovu zarada i naknada zarada 45 - Liabilities for salaries and fringe benefits 450 - Obaveze za neto zarade i naknade zarada, osim naknada zarada

koje se refundiraju 450 - Liabilities for net salaries and fringe benefits, except

refundable fringe benefits 451 - Obaveze za porez na zarade i naknade zarada na teret

zaposlenog 451 - Liabilities for taxes on salaries and fringe benefits charged to

employees


452 - Obaveze za doprinose na zarade i naknade zarada na teret zaposlenog

452 - Liabilities for contributions on salaries and fringe benefits charged to employees

453 - Obaveze za poreze i doprinose na zarade i naknade zarada na teret poslodavca

453 - Liabilities for taxes and contributions on salaries and fringe benefits charged to employer

454 - Obaveze za neto naknade zarada koje se refundiraju 454 - Liabilities for refundable net fringe benefits 455 - Obaveze za poreze i doprinose na naknade zarada na teret

zaposlenog koje se refundiraju 455 - Liabilities for taxes and contributions on refundable fringe

benefits charged to employees 456 - Obaveze za poreze i doprinose na naknade zarada na teret

poslodavca koje se refundiraju 456 - Liabilities for taxes and contributions on refundable fringe

benefits charged to employer 46 - Druge obaveze 46 - Other liabilities 460 - Obaveze po osnovu kamata i trokova finansiranja 460 - Liabilities for interests and finance costs 461 - Obaveze za dividende 461 - Liabilities for dividends 462 - Obaveze za uee u dobitku 462 - Liabilities for share in the profit 463 - Obaveze prema zaposlenima 463 - Liabilities to employees 464 - Obaveze prema lanovima upravnog i nadzornog odbora 464 - Liabilities to members of Management Board and Supervisory

Board 465 - Obaveze prema fizikim licima za naknade po ugovorima 465 - Liabilities to individuals for contracted fees 466 - Obaveze za neto prihod preduzetnika koji akontaciju podie u

toku godine 466 - Liabilities for net income of sole traders who obtain advances

during the year 469 - Ostale obaveze 469 - Other liabilities 47 Obaveze za porez na dodatu vrednost 47 - Liabilities for Value Added Tax 470 Obaveze za porez na dodatu vrednost po izdatim fakturama po

optoj stopi (osim primljenih avansa) 470 - Liabilities for VAT in outgoing invoices - general tax rate

(except advances received) 471 - Obaveze za porez na dodatu vrednost po izdatim fakturama po

posebnoj stopi (osim primljenih avansa) 471 - Liabilities for VAT in outgoing invoices - specific tax rate

(except advances received) 472 - Obaveze za porez na dodatu vrednost po primljenim avansima

po optoj stopi 472 - Liabilities for VAT in advances received - general tax rate

473 - Obaveze za porez na dodatu vrednost po primljenim avansima po posebnoj stopi

473 - Liabilities for VAT in advances received - specific tax rate

474 - Obaveze za porez na dodatu vrednost po osnovu sopstvene potronje po optoj stopi

474 - Liabilities for VAT on internal consumption - general tax rate


475 - Obaveze za porez na dodatu vrednost po osnovu sopstvene potronje po posebnoj stopi

475 - Liabilities for VAT on internal consumption - specific tax rate

476 - Obaveze za porez na dodatu vrednost po osnovu prodaje za gotovinu 476 - Liabilities for VAT on sales for cash 479 - Obaveze za porez na dodatu vrednost po osnovu razlike

obraunatog poreza na dodatu vrednost i prethodnog poreza 479 - Liabilities for VAT on difference between calculated VAT

and previous taxes 48 - Obaveze za ostale poreze, doprinose i druge dabine 48 - Liabilities for other taxes, contributions and other duties 480 - Obaveze za porez na promet i akcize 480 - Liabilities for turnover tax and excise duties 481 - Obaveze za porez iz rezultata 481 - Liabilities for income tax 482 - Obaveze za poreze, carine i druge dabine iz nabavke ili na teret

trokova 482 - Liabilities for taxes, customs, and other duties charged to

costs 483 - Obaveze za doprinose koji terete trokove 483 - Liabilities for contributions charged to costs 469 - Ostale obaveze za poreze, doprinose i druge dabine 469 - Other liabilities for taxes, contributions and other duties 49 - Pasivna vremenska razgranienja 49 - Accruals and deferred income 490 - Unapred obraunati trokovi 490 - Accrued expenses 491 - Obraunati prihodi budueg perioda 491 - Deferred income 492 - Naplaeni porez na dodatu vrednost 492 - Collected VAT 493 - Odloeni prihod po osnovu efekata ugovorene zatite od rizika 493 - Deferred income from positive hedging effects 494 - Razgranieni zavisni trokovi nabavke 494 - Accrued direct purchase costs 495 - Odloeni prihodi i primljene donacije 495 - Donations received 498 - Odloene poreske obaveze 498 - Deferred tax liabilities 499 - Ostala pasivna vremenska razgranienja 499 - Other accruals and deferred income 5. RASHODI 5. EXPENSES

50 - Nabavna vrednost prodate robe 50 - Costs of merchandise sold 500 - Nabavka robe 500 - Purchases of merchandises (goods for resale) 501 - Nabavna vrednost prodate robe 501 - Cost of merchandise sold 502 - Nabavna vrednost prodatih nekretnina pribavljenih radi prodaje 502 - Cost of sold assets held for trading 51 - Trokovi materijala 51 - Costs of material 510 - Nabavka materijala 510 - Costs material 511 - Trokovi materijala za izradu 511 - Costs of raw material


512 - Trokovi ostalog materijala (reijskog) 512 - Costs of other material (overhead) 513 - Trokovi goriva i energije 513 - Costs of fuel and energy 52 - Trokovi zarada, naknada zarada i ostali lini rashodi 52 - Costs of salaries, fringe benefits and other personal expenses 520 - Trokovi zarada i naknada zarada (bruto) 520 - Costs of salaries and fringe benefits (gross) 521 - Trokovi poreza i doprinosa na zarade i naknade zarada na teret

poslodavca 521 - Costs of taxes and contributions on salaries and fringe

benefits charged to employer 522 - Trokovi naknada po ugovoru o delu 522 - Costs of remunerations according to temporary service contracts 523 - Trokovi naknada po autorskim ugovorima 523 - Costs of remunerations according to author's contracts 524 - Trokovi naknada po ugovoru o privremenim i povremenim

poslovima 524 - Costs of remunerations according to temporary and provisional

contracts 525 - Trokovi naknada fizickim licima po osnovu ostalih ugovora 525 - Costs of remunerations to individuals according to other

contracts 526 - Trokovi naknada lanovima upravnog i nadzornog odbora 526 - Costs of remuneration to members of Management Board and

Supervisory Board 529 - Ostali lini rashodi i naknade 529 - Other personal expenses remunerations 53 - Trokovi proizvodnih usluga 53 - Costs of production services 530 - Trokovi usluga na izradi uinaka 530 - Costs of services used in production process of own costs capitalized 531 - Trokovi transportnih usluga 531 - Transport services costs 532 - Trokovi usluga odravanja 532 - Maintenance costs 533 - Trokovi zakupnina 533 - Rental costs 534 - Trokovi sajmova 534 - Fairs exhibit costs 535 - Trokovi reklame i propagande 535 - Advertising costs 536 - Trokovi istrazivanja 536 - Costs of researching activities 539 - Trokovi ostalih usluga 539 - Costs of other services 54 - Trokovi amortizacije i rezervisanja 54 - Costs of depreciation and provisions 540 - Trokovi amortizacije 540 - Depreciation costs 541 - Trokovi rezervisanja za garantni rok 541 - Costs of provisions during the warranty period 542 - Rezervisanja za trokove obnavljanja prirodnih bogatstava 542 - Provisions for recovery of natural resources 543 - Rezervisanja za zadrane kaucije i depozite 543 - Provisions for retained deposits and caution money 544 - Rezervisanja za trokove restrukturiranja 544 - Provisions for restructuring costs 549 - Ostala dugorona rezervisanja 549 - Other long-term provisions


55 - Nematerijalni trokovi 55 - Non-production costs 550 - Trokovi neproizvodnih usluga 550 - Costs of non-production services 551 - Trokovi reprezentacije 551 - Representation costs 552 - Trokovi premija osiguranja 552 - Costs of insurance premiums 553 - Trokovi platnog prometa 553 - Costs of payment operations 554 - Trokovi lanarina 554 - Costs of membership fees 555 - Trokovi poreza 555 - Tax costs 556 - Trokovi doprinosa 556 - Contribution costs 559 - Ostali nematerijalni trokovi 559 - Other non-production costs 56 - Finansijski rashodi 56 - Financial expenses 560 - Finansijski rashodi iz odnosa sa matinim i zavisnim pravnim

licima 560 - Financial expenses incurred with parent companies and

subsidiaries 561 - Finansijski rashodi iz odnosa sa ostalim povezanim pravnim licima 561 - Financial expenses incurred with other associated companies 562 - Rashodi kamata 562 - Costs of interest 563 - Negativne kursne razlike 563 - FX losses 569 - Ostali finansijski rashodi 569 - Other financial expenses 57 - Ostali rashodi 57 - Other Expenses 570 - Gubici po osnovu rashodovanja i prodaje nematerijalnih

ulaganja, nekretnina, postrojenja i opreme 570 - Losses on writing-offs and disposals of Intangible assets and

Property, plant and equipment 571 - Gubici po osnovu i rashodovanja i prodaje biolokih sredstava 571 - Losses on writing-offs and disposals of natural assets 572 - Gubici po osnovu prodaje uea u kapitalu i hartija od vrednosti 572 - Losses on disposals of long-term investments 573 - Gubici od prodaje materijala 573 - Losses on disposals of raw material 574 - Manjkovi 574 - Shortages 575 - Rashodi po osnovu efekata ugovorene zatite od rizika 575 - Costs from negative hedging effects 576 - Rashodi po osnovu direktnih otpisa potraivanja 576 - Writing-offs of receivables 579 - Ostali nepomenuti rashodi 579 - Other expenses 58 - Rashodi po osnovu obezvreenja vrednosti imovine 58 - Impairment Costs 580 - Obezvreenje biolokih sredstava 580 - Impairment of natural assets 581 - Obezvreenje nematerijalnih ulaganja 581 - Impairment of intangible assets 582 - Obezvreenje nekretnina, postrojenja i opreme 582 - Impairment of property, plant and equipment


583 - Obezvreenje dugoronih finansijskih plasmana i drugih hartija od vrednosti raspoloivih za prodaju

583 - Impairment of long-term investments and other securities available for sale

584 - Obezvreenje zaliha materijala i robe 584 - Impairment of material and merchandise 585 - Obezvreenje potraivanja i kratkoronih finansijskih plasmana 585 - Impairment of receivables and short-term financial investments 589 - Obezvreenje ostale imovine 589 - Impairment of other assets 59 - Vanredni rashodi i prenos rashoda 59 - Extraordinary expenses and transfer of expenses 590 - Vanredni rashodi od katastrofa i elementarnih nepogoda 590 - Extraordinary expenses from catastrophes and natural disasters 591 - Vanredni rashodi iz ostalih retkih i neoekivanih dogaaja 591 - Extraordinary expenses from other sudden and unexpected events 599 - Prenos rashoda 599 - Transfer of expenses 6. PRIHODI 6. INCOME

60 - Prihodi od prodaje robe 60 - Income from the sale of merchandise 600 - Prihodi od prodaje robe matinim i zavisnim pravnim licima 600 - Sales of merchandise to parent companies and subsidiaries 601 - Prihodi od prodaje robe ostalim povezanim pravnim licima 601 - Sales of merchandise to other associated companies 602 - Prihodi od prodaje robe na domaem tritu 602 - Sales of merchandise to domestic customers 603 - Prihodi od prodaje robe na inostranom tritu 603 - Sales of merchandise to foreign customers 61 - Prihodi od prodaje proizvoda i usluga 61 - Income from sales of products and services rendered 610 - Prihodi od prodaje proizvoda i usluga matinim i zavisnim

pravnim licima 610 - Sales of finished goods and services rendered to parent

companies and subsidiaries 611 - Prihodi od prodaje proizvoda i usluga ostalim povezanim pravnim

licima 611 - Sales of finished goods and services rendered to other associated

entities 612 - Prihodi od prodaje proizvoda i usluga na domaem tritu 612 - Sales of finished goods and services rendered to domestic

customers 613 - Prihodi od prodaje proizvoda i usluga na inostranom tritu 613 - Sales of finished goods and services rendered to foreign

customers 62 - Prihodi od aktiviranja uinaka i robe 62 - Income from the own use of products, services and merchandise 620 - Prihodi od aktiviranja ili potronje robe za sopstvene potrebe 620 - Income from the own use of merchandise 621 - Prihodi od aktiviranja ili potronje proizvoda i usluga za sopstvene

potrebe 621 - Income from the own use of products and services


63 - Promena vrednosti zaliha uinaka 63 - Change in value of inventories of work in progress and finished products

630 - Poveanje vrednosti zaliha nedovrene proizvodnje, gotovih proizvoda i nedovrenih usluga

630 - Increase of finished goods, work in progress and services in progress

631 - Smanjenje vrednosti zaliha nedovrene proizvodnje, gotovih proizvoda i nedovrenih usluga

631 - Decrease of finished goods, work in progress and services in progress

64 - Prihodi od premija, subvencija, dotacija, donacija i sl. 64 Income from premiums, subventions, donations, etc 640 - Prihodi od premija, subvencija, dotacija, regresa, kompenzacija i

povraaja poreskih dabina 640 - Income from premiums, subventions, donations,

compensations and tax returns 641 - Prihodi po osnovu uslovljenih donacija 641 - Income from donations under specified conditions 65 - Drugi poslovni prihodi 65 - Other operating income 650 - Prihodi od zakupnina 650 - Rental fees income 651 - Prihodi od lanarina 651 - Membership fees 652 - Prihodi od tantijema 652 - Income from royalties 659 - Ostali poslovni prihodi 659 - Other operating income 66 - Finansijski prihodi 66 - Financial income 660 - Finansijski prihodi od matinih i zavisnih pravnih lica 660 - Financial income incurred with parent companies and subsidiaries 661 - Finansijski prihodi od ostalih povezanih pravnih lica 661 - Financial income incurred with other associated companies 662 - Prihodi od kamata 662 - Income from interest 663 - Pozitivne kursne razlike 663 - FX Gains 669 - Ostali finansijski prihodi 669 - Other financial income 67 Ostali prihodi 67 - Other income 670 - Dobici od prodaje nematerijalnih ulaganja, nekretnina,

postrojenja i opreme 670 - Gains on disposals of Intangible assets and Property, plant and

equipment 671 - Dobici od prodaje biolokih sredstava 671 - Gains on disposals of natural assets 672 - Dobici od prodaje uea i dugoronih hartija od vrednosti 672 - Gains on disposals of long-term investments 673 - Dobici od prodaje materijala 673 - Gains on disposals of raw materials 674 - Vikovi 674 - Surpluses 675 - Naplacena otpisana potraivanja 675 - Collected written-off receivables 676 - Prihodi po osnovu efekata ugovorene zatite od rizika 676 - Income from positive hedging effects


677 - Prihodi od smanjenja obaveza 677- Income from reduction of liabilities 678 - Prihodi od ukidanja dugoronih rezervisanja 678 - Income from abolishing of long-term provisions 679 - Ostali nepomenuti prihodi 679 - Other income 68 - Prihodi od usklaivanja vrednosti imovine 68 - Income from assets valuation adjustments 680 - Prihodi od usklaivanja vrednosti biolokih sredstava 680 - Income from valuation adjustements of natural assets 681 - Prihodi od usklaivanja vrednosti nematerijalnih ulaganja 681 - Income from valuation adjustments of intangible assets 682 - Prihodi od usklaivanja vrednosti nekretnina, postrojenja i

opreme 682 - Income from valuation adjustments of property, plant and

equipment 683 - Prihodi od usklaivanja vrednosti dugoronih finansijskih

plasmana i hartija od vrednosti raspoloivih za prodaju 683 - Income from valuation adjustments long-term invetsments and

securities available for sale 684 - Prihodi od usklaivanja vrednosti zaliha 684 - Income from valuation adjustments of inventories 685 - Prihodi od usklaivanja vrednosti potrazivanja i kratkoronih

finansijskih plasmana 685 - Income from valuation adjustments of receivables and short-

term investments 689 - Prihodi od usklaivanja vrednosti ostale imovine 689 - Income from valuation adjustments of other assets 69 Vanredni prihodi i prenos prihoda 69 - Extraordinary income and transfer of income 690 - Vanredni prihodi od naknada tete od katastrofa i

eksproprijacije 690 - Extraordinary income from remunaration for damages caused

by natural disasters and expropriation 691 - Ostali vanredni prihodi po osnovu nepredvienih dogaaja 691 - Other extraordinary income from unexpected events 699 - Prenos prihoda 699 - Transfer of income 7. OTVARANJE I ZAKLJUAK RAUNA STANJA

I USPEHA 7. OPENING AND CLOSING BALANCES OF BALANCE

SHEET'S AND INCOME STATEMENT'S ACCOUNTS

70 - Otvaranje glavne knjige 70 - Opening account of general ledger 700 - Raun otvaranja glavne knjige 700 - Opening account of general ledger 71 - Zakljuak rauna uspeha 71 - Closing of the Income statement's accounts 710 - Raun rashoda i prihoda 710 - Account of expenses and income 711 - Raun vanrednih prihoda i rashoda 711 - Account of extraordinary expenses and revenues 712 - Prenos ukupnog rezultata 712 - Transfer of total result


72 - Raun dobitka i gubitka 72 - Profit and loss account 720 - Raun dobitka ili gubitka 720 - Profit or loss account 721 - Porezi iz dobitka 721 - Taxes on profit 722 - Lina primanja poslodavca 722 - Personal earnings of the employer 723 - Prenos dobitka ili gubitka 723 - Transfer of profit or loss 73 - Zakljuak rauna stanja 73 - Closing of the Balance Sheet's accounts 730 - Raun izravnanja rauna stanja 730 - Closing of the balance sheet's accounts 74 - Slobodna grupa 74 - Group free for use 8. VANBILANSNA EVIDENCIJA 8. OFF-BALANCE SHEET EVIDENCE

88 - Vanbilansna aktiva 88 - Off-Balance sheet assets 89 - Vanbilansna pasiva 89 - Off-Balance sheet liabilities 9. OBRAUN TROKOVA I UINAKA 9. COST ACCOUNTING

90 - Rauni odnosa s finansijskim knjigovodstvom 90 - Liaison accounts with financial book-keeping 900 - Raun za preuzimanje zaliha 900 - Taking over inventories account 901 - Raun za preuzimanje nabavke materijala i robe 901 - Taking over purchasing of material and merchandise account 902 - Raun za preuzimanje trokova 902 - Costs taking over account 903 - Raun za preuzimanje prihoda 903 - Income taking over account 91 - Materijal i roba 91 - Raw material and merchandise 910 - Materijal 910 - Raw material 911 - Roba 911 - Merchandise 912 - Proizvodi i roba u prodavnicama proizvoaa 912 - Finished products and merchandise in producer's shops 92 - Rauni mesta trokova nabavke, tehnike uprave

i pomonih delatnosti 92 - Cost accounts points for purchasing technical management

and ancillary activities 93 - Rauni glavnih proizvodnih mesta trokova 93 - Accounts for main production cost points 94 - Rauni mesta trokova uprave, prodaje i slinih aktivnosti 94 - Cost account points for management sales and similar activities


95 - Nosioci trokova 95 - Cost units 950 do 957 - Nosioci trokova 950 to 957 - Cost units 958 - Poluproizvodi sopstvene proizvodnje 958 - Semi-finished products of own production 959 - Odstupanja u trokovima nosilaca trokova 959 Deviation in cost units 96 - Gotovi proizvodi 96 - Finished products 960 do 968 - Gotovi proizvodi 960 to 968 - Finished products 969 - Odstupanja u trokovima gotovih proizvoda 969 - Exceptions in costs of finished products 97 - Slobodna grupa 97 - Group free for use 98 - Rashodi i prihodi 98 - Expenses and income 980 - Trokovi prodatih proizvoda i usluga 980 - Costs of products and services sold 981 - Nabavna vrednost prodate robe 981 - Cost of merchandise sold 982 - Trokovi perioda 982 - Costs of the period 983 - Otpisi, manjkovi i vikovi zaliha uinaka 983 - Write-offs, shortages and surpluses of work in progress

and finished products 985 - Slobodan raun 985 - Account free for use 986 - Prihodi po osnovu proizvoda i usluga 986 - Income from products and services 987 - Prihodi po osnovu robe (ukljuuju se prihodi s grupa

rauna 60,61,62,64) 987 - Income from merchandise (including income from group

of accounts 60,61,62,64) 988 - Slobodan raun 988 - Account free for use 989 - Drugi poslovni prihodi 989 - Other operating income 99 - Rauni dobitka, gubitka i zakljuka 99 - Profit, loss and closing accounts 990 - Poslovni dobitak i gubitak 990 - Operating profit and loss 991 - Gubitak i dobitak po osnovu prodaje materijala 991 - Loss and profit on raw materials' sale 992 - Manjkovi materijala i robe 992 - Shortages of raw materials and merchandise 993 - Otpisi materijala i robe 993 - Write-offs of raw materials and merchandise 994 - Vikovi materijala i robe 994 - Surpluses of raw materials and merchandise 999 - Zakljuak obrauna trokova i uinaka 999 - Closing computation of costs and effects

Kontni Okvir Srpski Engleski

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