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журналы учета полученных и выставленных счетов-фактур

English translation: logs of invoices received and issued


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Russian term or phrase:журналы учета полученных и выставленных счетов-фактур
English translation:logs of invoices received and issued
Entered by: Valeria Sokovets
Options:
- Contribute to this entry
- Include in personal glossary

13:40 Jan 5, 2007
Russian to English translations [PRO]
Bus/Financial - Accounting
Russian term or phrase: журналы учета полученных и выставленных счетов-фактур
"На основании п. 3 ст. 169 НК РФ налогоплательщик обязан составлять счета-фактуры, вести журналы учета полученных и выставленных счетов-фактур, книги покупок и книги продаж."

Спасибо
Valeria Sokovets
Local time: 15:45
logs of invoices received and issued
Explanation:
Or simply "records of..."
Selected response from:

Jack Doughty
Local time: 12:45
Grading comment
thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3logs of invoices received and issued
Jack Doughty
4 +1accounts payable and receivable ledger
Roman Bardachev
4ledgers [to record invoices received and issued]
Alexander Demidov
4below
Sergei Tumanov


Discussion entries: 3





  

Answers


32 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
logs of invoices received and issued


Explanation:
Or simply "records of..."

Jack Doughty
Local time: 12:45
Native speaker of: Native in EnglishEnglish
PRO pts in category: 110
Grading comment
thank you

Peer comments on this answer (and responses from the answerer)
agree  Kevin Kelly
2 hrs
  -> Thank you.

agree  Vladimir Dubisskiy: simpler the better :-)) and, 'ledger' nowadays means, actually, elelctronic filing (i did it in the bank)
5 hrs
  -> Thank you. I was having doubts about log versus ledger, so your comment is welcome.

agree  Olga Cartlidge: or maintain records of invoices received and issued
11 hrs
  -> Thank you.

neutral  Alexander Demidov: 'records' is better as 'logs' suggests lists of events rather than documents
16 hrs

agree  Zamira: // Your second suggestion (records)seems to be correct. I have googled for "of invoices received and issued" in the input VAT recovery context (which Article 169 of Tax Code refers to). Pls see links above.
18 hrs
  -> Thank you.

disagree  Roman Bardachev: подстрочник, не бухгалтерский термин
1 day18 hrs
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
ledgers [to record invoices received and issued]


Explanation:
Как известно, реалии можно переводить или подбирать им эквиваленты. Выбор на усмотрение переводчика. Аналогичный документ в англ. называется ledger.

Alexander Demidov
Local time: 15:45
Native speaker of: Native in RussianRussian

Peer comments on this answer (and responses from the answerer)
neutral  Zamira: слово "ledger" Вы стибнули из моего ответа на вопрос о ведомости? а как же насчет "анализа, а не документа"? :))
31 mins
  -> Смысл моего варианта в том, что ledger можно употребить без добавочных слов.

neutral  Sergei Tumanov: без добавочных слов это получится просто "конторская книга" из магазина канцтоваров. /журнал как-раз был создан чтобы уйти от ежедневного заполнения конторских книг-ledgers, вести упрощенные журналы.и только в конце отч/периода разносить записи из журнало
1 hr
  -> Ledger - не перевод, а аналог (см. мое пояснение)
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
below


Explanation:
A Sales Journal
A Purchases Journal



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Note added at 2 hrs (2007-01-05 16:38:42 GMT)
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Business accounting 1
Frank Wood
fifth edition..
..
The Sales Journal can now be examined in detail.
..
As soon as the sales invoices for the goods being sent have been made out, whether they are typed, handwritten, or produced by a computer, they are then despatched to the customer. The firm will keep copies of all these sales invoices. These copies will have been automatically produced at the same time as the original, usually by using some form of carbon paper or special copying paper.
It is from the copy sales invoices that the seller enters up his sales journal. This book is merely a list, in date order, of each sales invoice, showing the date, the name of the firm to whom the goods have been sold, the number of the invoice for reference purposes, and the net amount of the invoice. There is no need to show in the sales journal a description of the goods sold, as this information can be found by referring to the copy of the sales invoice which will have been filed after recording it in the sales journal. The practice of copying all the details of the goods sold in the sales journal finished many years ago.
We can now look at exhibit 15.2, which is a sales journal, starting with the record of the sales invoice already shown in Exhibit 15.1
[fig. 15.2 - ]
The entry of these credit sales in the customer's accounts in the sales ledger keeps to the same principles of personal accounts as described in earlier chapters. Apart from the fact that the customers' accounts are now contained in a separate book known as the sales ledger, and that the reference numbers in the folio columns will be different, each individual personal account is the same as previous. The act of using the sales journal entries as the basis for entering up the customers' accounts is known as "posting" the sales journal.
Sales Ledger



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Note added at 3 hrs (2007-01-05 16:43:27 GMT)
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http://i53.photobucket.com/albums/g47/nordbergus/journal-sal...

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Note added at 3 hrs (2007-01-05 16:45:54 GMT)
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http://i53.photobucket.com/albums/g47/nordbergus/arakiri01-2...

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Note added at 3 hrs (2007-01-05 16:50:23 GMT)
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16
The purchases journal
When a firm buys goods on credit it will receive an invoice from the seller for those goods. In the last chapter, Exhibit 15.1, J Blake sold goods to D Prendergast and sent an invoice with those goods.
To the seller, J Blake, that invoice is a sales invoice. To the buyer, D Prendergast, that same invoice is regarded as a purchases invoice. This often confuses students. What we have to do to identify whether or not an invoice is a sales invoice or a purchases invoice is to think about it from the point of view as to which firm's books we are entering up. If the firm is the buyer of the goods then the invoice is a purchases invoice.
The net amount of the invoice, i.e. after deduction of trade discount, is listed in the purchases journal and the items are then posted to the credit of the personal accounts in the purchases ledger. The invoice is then filed away for future reference. At the end of the period the total of the purchases journal is transferred to the debit of the purchases account in the general ledger. An example of a purchases journal and the posting of the entries to the purchases ledger and the total to the purchases account is now shown:

http://i53.photobucket.com/albums/g47/nordbergus/49.jpg

Sergei Tumanov
Local time: 14:45
Native speaker of: Native in RussianRussian
PRO pts in category: 35
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
accounts payable and receivable ledger


Explanation:
-



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Note added at 4 hrs (2007-01-05 18:13:12 GMT)
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в котором и проставляются, среди прочего, номера и даты соответствующих инвойсов

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Note added at 7 hrs (2007-01-05 21:00:38 GMT)
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And yes, a ledger has always used to be a physical book. This term dates back to the 19th century and is not a baby of society computerization.

Roman Bardachev
Canada
Local time: 05:45
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 28

Peer comments on this answer (and responses from the answerer)
agree  Mariusz Kuklinski
8 mins
  -> Thank you, Mariusz

neutral  Zamira: Ваш вариант это скорее ведомости расчетов// В канадской никогда. Я переводила материалы по реформированию Налогового Кодекса Узбекистана. Журнал, где счета регистрируются, и оборотно-сальдовые ведомости учета расчетов - это все-таки разные вещи.
16 hrs
  -> Замира, вы когда-нибудь работали в канадской бухгалтерии? Я, да.. Поэтому насчет "скорее" это в область ваших догадок пожалуйста.
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