ABC/Kalkulace nákladů podle aktivit
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
cost accounting
Glossaries
A
Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
accounting
Accounting Standards Codification (ASC)
Accounting Standards Codification (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
accounting
Accounting Standards Update (ASU)
Accounting Standards Update (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
financial reporting
Akruální princip
akruální princip - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
accounting
Aktiva
aktiva - The economic resources owned by an entity; entailing probable future benefits to the entity
accounting
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA) - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
accounting
Amortizace
Amortizace - Process similar to depreciation, usually applied to intangible fixed assets.
finance
accounting
Amortizace
amortizace - The process used to allocate the cost of an intangible asset to the accounting periods benefited
cost accounting
accounting fundamentals
Analýza splatnosti pohledávek
analýza splatnosti pohledávek - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
accounting
Anuita
anuita - Level streams of payments; with each payment being the same, and occurring at a regular interval
accounting
Anuity
anuity - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
accounting
API (Application Programming Interface)
API (Application Programming Interface) - a set of protocols that allows different software applications to communicate and exchange data seamlessly
technology
integration
+1
Audit
audit - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
financial reporting
Auditoři
Auditoři - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that ...
finance
accounting
Časově rozlišené náklady
časově rozlišené náklady - Unpaid expenses that have already been incurred
accounting
Časově rozlišené výnosy
časově rozlišené výnosy - Revenues that have been earned and recorded, but are not as yet collected
accounting
Časové rozlišení
časové rozlišení - Expenses and revenues that gradually accumulate throughout an accounting period
accounting
Dosažitelné normy
dosažitelné normy - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
accounting
Finanční aktiva k prodeji
finanční aktiva k prodeji - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fair value ...
financial reporting
Komplexní přístup
komplexní přístup - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
financial reporting
accounting fundamentals
Metoda amortizovaných nákladů
metoda amortizovaných nákladů - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amort...
cost accounting
Metoda opravných položek
metoda opravných položek - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance...
accounting
Nositel aktivity
nositel aktivity - Event that causes consumption of an activity
accounting
Plné náklady
plné náklady - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
cost accounting
Pohledávky
Pohledávky - Amounts due from customers, also described as a trade debtors.
finance
accounting
Princip časového rozlišení
Princip časového rozlišení - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid)...
finance
accounting
Roční ekvivalentní sazba (AER)
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
finance
accounting
Roční procentní sazba nákladů (RPSN)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
finance
accounting
Roční účetní závěrka
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
finance
accounting
Skupina nákladů činnosti
skupina nákladů činnosti - The costs assigned to a particular activity
cost accounting
Stanovy
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
finance
accounting
Účet
účet - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
accounting fundamentals
Účetní cyklus
účetní cyklus - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi...
financial reporting
Účetní míra návratnosti
účetní míra návratnosti - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou......
financial reporting
Účetní období
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
finance
accounting
Účetní rovnice
účetní rovnice - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
financial reporting
accounting fundamentals
Účetní změny
účetní změny - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance ap...
accounting
Účetnictví
účetnictví - A set of concepts and techniques that are used to measure and report financial information about an economic unit
financial reporting
Účty
Účty - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
finance
accounting
Umělá inteligence (AI)
Umělá inteligence (AI) - computer systems that can perform tasks typically requiring human intelligence, such as analysis, decision-making, and natural language...
AI
technology
+2
Upravená předvaha
upravená předvaha - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
accounting
Valná hromada
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
finance
accounting
Výroční zpráva a účetní závěrka
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
finance
accounting
Závazky
Závazky - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
finance
accounting
Zrychlené metody odepisování
zrychlené metody odepisování - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller...
accounting
B
Aktivita na úrovni šarže
aktivita na úrovni šarže - Activities that relate to each batch of production; independent of the number of units within that batch
cost accounting
Balanced Scorecard
balanced scorecard - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
financial reporting
Bankovní sazba
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above bankovní...
finance
accounting
Bankovní výpis
bankovní výpis - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
accounting
Bod zvratu
bod zvratu - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
financial reporting
cost accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
finance
accounting
Business to Business (B2B)
Business to Business (B2B) - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory repleni...
accounting
Dluhopis
Dluhopis - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay you...
finance
accounting
Dluhopisy k úhradě
dluhopisy k úhradě - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the face...
accounting
Nedobytná pohledávka
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
finance
accounting
Odsouhlasení bankovního účtu
odsouhlasení bankovního účtu - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustment...
accounting
Participativní rozpočet zdola nahoru
participativní rozpočet zdola nahoru - A budget approach driven by the direct participation of lower-level employees
financial planning
Peněžní vyrovnání
peněžní vyrovnání - Term used to describe additional monetary consideration that may accompany an exchange transaction
accounting
Představenstvo
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
finance
accounting
Rozpočet
rozpočet - A planning tool that outlines the financial plans for an organization; there are various types of rozpočets -- operating, capital, and financial
financial reporting
financial planning
Rozpočtová rezerva
rozpočtová rezerva - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual pe...
financial planning
Rozpočtový výbor
rozpočtový výbor - A group of senior managers from each business unit charged with leading the budget preparation and review process
financial planning
Rozvaha
rozvaha - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
financial reporting
accounting fundamentals
Účetní hodnota
účetní hodnota - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
financial reporting
cost accounting
+1
Účetní hodnota na akcii
účetní hodnota na akcii - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
accounting fundamentals
Základní sazba
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
finance
accounting
Základní zisk na akcii
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
accounting
Zhodnocení
zhodnocení - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by......
cost accounting
accounting fundamentals
C
Aktivita na úrovni zákazníka
aktivita na úrovni zákazníka - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
accounting
Analýza nákladů, objemu a zisku
analýza nákladů, objemu a zisku - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
cost accounting
Běžná likvidita
běžná likvidita - A measure of liquidity, calculated by dividing current assets by current liabilities
accounting fundamentals
Centralizované rozhodování
centralizované rozhodování - A business style where top leaders make and direct most important decisions
accounting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
financial reporting
Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
accounting
Dal
dal - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua...
accounting fundamentals
Daň z příjmů právnických osob
Corporation tax - Paid by UK companies on their profits.
finance
accounting
Dobropis
Dobropis - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inadeq...
finance
accounting
Dobropisné oznámení
dobropisné oznámení - A seller-prepared document evidencing an approved return of merchandise for credit against an account
accounting
Hotovost
hotovost - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
accounting
Hotovostní princip
hotovostní princip - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no...
accounting
Hotovostní rozpočet
hotovostní rozpočet - An essential budget component detailing planned cash receipts, disbursements, and financing actions
financial planning
Hotovostní sleva
hotovostní sleva - A reduction in invoice price offered to customers to encourage prompt payment of invoices
accounting
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
accounting
Kapitál
Kapitál - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
finance
accounting
Kapitálové výdaje
kapitálové výdaje - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
cost accounting
accounting fundamentals
Kapitálové výdaje (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
finance
accounting
Kapitálový výdaj
Kapitálový výdaj - Spending on non-current (fixed) assets of a business.
finance
accounting
Kmenové akcie
kmenové akcie - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
accounting fundamentals
Kompenzační zůstatek
kompenzační zůstatek - An amount that must be left on deposit and cannot be withdrawn
accounting
Komplexní kapitálová struktura
komplexní kapitálová struktura - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
accounting
Konsignace
konsignace - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
accounting
Konsolidace
konsolidace - To prepare financial reports for a parent and subsidiary company as a single economic unit
financial reporting
Kontrolní účet
kontrolní účet - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
accounting
Kontrolor
kontrolor - The primary person responsible for the cost and managerial accounting functions
cost accounting
Konvertibilní dluhopis
konvertibilní dluhopis - A bond that may be converted by the holder into stock of the issuing company
accounting
Konvertibilní prioritní akcie
konvertibilní prioritní akcie - Preferred stock that can be exchanged for common stock at some preagreed ratio
accounting
Konzistence
konzistence - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
accounting
Korporace
korporace - A form of business organization where ownership is represented by divisible units called shares of stock
accounting
Krátkodobé závazky
krátkodobé závazky - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
accounting
Krátkodobý závazek
Krátkodobý závazek - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date...
finance
accounting
Kumulativní prioritní akcie
kumulativní prioritní akcie - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be di...
accounting
Kupónový dluhopis
kupónový dluhopis - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
accounting
Nákladová inflace
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
finance
accounting
Nákladové středisko
nákladové středisko - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has lit...
cost accounting
Nákladové účetnictví
nákladové účetnictví - The process by which an organization's cost is collected, assigned, and interpreted
cost accounting
Nákladový faktor
nákladový faktor - The factor that is viewed as causing costs to be incurred within an organization
cost accounting
Náklady na prodané zboží
náklady na prodané zboží - The total cost attributed to units of inventory actually sold during a period
cost accounting
Náklady na přeměnu
náklady na přeměnu - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
cost accounting
Náklady na vyrobené výrobky
náklady na vyrobené výrobky - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di.....
cost accounting
Náklady prodeje
Cost Of Sales - See 'cost of goods sold'.
finance
accounting
Náklady výroby
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
finance
accounting
Nositel nákladů
nositel nákladů - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
cost accounting
Obezřetnost
obezřetnost - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
financial reporting
accounting fundamentals
Oběžná aktiva
Oběžná aktiva - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business ...
finance
accounting
Oběžná aktiva
oběžná aktiva - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
accounting fundamentals
Obchodní podstata
obchodní podstata - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
accounting
Peněžní ekvivalenty
peněžní ekvivalenty - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days
financial reporting
Peněžní tok
Cash flow - the movement of money into and out of a business. Understanding and managing peněžní tok is critical for business survival and growth
finance
accounting
+2
Placená nepřítomnost
placená nepřítomnost - Term to describe paid time off; vacations, sick leave, etc.
accounting
Podmíněné závazky
podmíněné závazky - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment...
accounting fundamentals
Použitý kapitál
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
finance
accounting
Proces uzavírání
proces uzavírání - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
accounting
Prodej na úvěr
Prodej na úvěr - A business entity sells goods or services and allows the customer to make payment at a later date.
finance
accounting
Projekce peněžních toků
Projekce peněžních toků - Statements of cash expected to flow into and out of a business over a particular period.
finance
accounting
Protiúčet aktiv
protiúčet aktiv - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
accounting
Průběžný rozpočet
průběžný rozpočet - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
financial planning
Předpoklad toku nákladů
předpoklad toku nákladů - An assumption about how costs are assigned to inventory in the accounting records
cost accounting
Příspěvek na úhradu
příspěvek na úhradu - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)...
cost accounting
Rozhodnutí o kapitálových výdajích
rozhodnutí o kapitálových výdajích - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
financial planning
Složený úrok
složený úrok - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes..."
accounting
Současný provozní přístup
současný provozní přístup - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo......
financial reporting
Splacené (základní kapitál)
Splacené (základní kapitál) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
finance
accounting
Splatitelná prioritní akcie
splatitelná prioritní akcie - Preferred stock that can be repurchased by issuer for a preset price
accounting
Splatitelný dluhopis
splatitelný dluhopis - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
accounting
Společné fixní náklady
společné fixní náklady - Fixed costs that are incurred to support more than one business unit
cost accounting
Srovnatelnost
srovnatelnost - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient ...
accounting
Účtová osnova
účtová osnova - A listing of the accounts of an entity, along with any identification coding
accounting
Úplný výsledek
úplný výsledek - Net income plus items of other úplný výsledek (e.g., market value adjustments of available for sale securities)
financial reporting
Úvěr (obchodní podmínky)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
finance
accounting
Vázané fixní náklady
vázané fixní náklady - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p......
cost accounting
taxation
Věřitel
Věřitel - A person or firm that has lent your business money or to whom you owe money.
finance
accounting
Věřitelé
Věřitelé - Suppliers to whom we owe money.
finance
accounting
Výkaz zisku a ztráty s příspěvkem na úhradu
výkaz zisku a ztráty s příspěvkem na úhradu - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fix...
cost accounting
Využití kapacity
využití kapacity - The degree to which an organization's output capabilities are being deployed or utilized
accounting
Zajištění
Zajištění - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as zajištění and sell...
finance
accounting
Základní kapitál
základní kapitál - A non-specific reference to the ownership interests of shareholders in a corporation
accounting
Zákon o obchodních společnostech
Zákon o obchodních společnostech - Legislation to control the activities and administration of limited liability companies.
finance
accounting
Zástavní právo k aktivům
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
finance
accounting
Závazky
závazky - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
accounting fundamentals
Změna účetního odhadu
změna účetního odhadu - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); handl...
accounting fundamentals
Zpráva o nákladech výroby
zpráva o nákladech výroby - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
cost accounting
D
Dashboard
dashboard - Customized business software that delivers key real time business data in an easily monitored layout
accounting
Databáze
databáze - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mul......
accounting
Debet
debet - The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usual...
accounting fundamentals
Debetní karta
debetní karta - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
accounting
Debetní oznámení
debetní oznámení - A purchaser-prepared document evidencing a return of merchandise to a seller
accounting
Decentralizované rozhodování
decentralizované rozhodování - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to low......
accounting
Deriváty
deriváty - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and...
accounting
Diskont z dluhopisů
diskont z dluhopisů - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than ....
accounting
Diskreční fixní náklady
diskreční fixní náklady - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad......
cost accounting
financial planning
Dividenda
Dividenda - Money paid by a company from its profits to its shareholders.
finance
accounting
Dividendová sazba
dividendová sazba - Dividend per share divided by stock price; also called dividend yield
accounting
Dividendy
dividendy - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
accounting
Dividendy v prodlení
dividendy v prodlení - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol......
accounting
Dlužníci
Dlužníci - The amount outstanding on customers' accounts.
finance
accounting
Dlužník
Dlužník - A person or firm that owes money to your business.
finance
accounting
Dvojnásobně zrychlené odepisování
dvojnásobně zrychlené odepisování - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by......
accounting
Inflace tažená poptávkou
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
finance
accounting
Má dáti
Má dáti - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
finance
accounting
Metoda degresivního odepisování
metoda degresivního odepisování - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
accounting
Metoda přímého odpisu
metoda přímého odpisu - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written off
accounting
Neuhrazení směnky
neuhrazení směnky - To fail to pay a note at maturity
accounting
Nezajištěný dluhopis
nezajištěný dluhopis - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
accounting
Odchylka efektivnosti přímých mezd
odchylka efektivnosti přímých mezd - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per hour [(s....
accounting
Odchylka sazby přímých mezd
odchylka sazby přímých mezd - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(standard ra.....
accounting
Odložená daň
Odložená daň - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing difference...
finance
accounting
Odpisovatelná základna
odpisovatelná základna - Cost minus salvage value; the amount of cost that will be allocated to the service life
cost accounting
Odpisy
odpisy - The process used to allocate the cost of a long-lived property to the accounting periods benefited
cost accounting
Plán definovaných požitků
plán definovaných požitků - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not known ...
cost accounting
Plán definovaných příspěvků
plán definovaných příspěvků - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions a....
accounting
Podíl vyplacených dividend
podíl vyplacených dividend - Dividend per share divided by earnings per share
accounting
Přímá metoda
přímá metoda - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ...
financial reporting
Přímá metoda/Alokace nákladů služeb
přímá metoda/alokace nákladů služeb - An allocation process whereby service department costs are assigned directly to productive departments (compare to st......
cost accounting
Přímé mzdy
přímé mzdy - Gross wages paid to those who physically and directly work on the goods being produced
accounting
Přímé náklady
přímé náklady - A cost easily traced to a specific job; generally direct material and direct labor
cost accounting
Přímý materiál
přímý materiál - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that......
cost accounting
Rozpočet nákupu přímého materiálu
rozpočet nákupu přímého materiálu - A budget that details expected direct material purchases, along with the related cash payments
financial planning
Rozpočet přímých mezd
rozpočet přímých mezd - A budget that details expected direct labor needs, along with the related costs of labor
cost accounting
financial planning
Ředitel
Ředitel - A member of the board of ředitels who bears the responsibility of managing the company on behalf of the shareholders.
finance
accounting
Ředitel(é)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
finance
accounting
Ukončované činnosti
ukončované činnosti - The special income statement reporting of the impact of disposing or abandoning of a component of a business
financial reporting
Vklady na cestě
vklady na cestě - Receipts entered on company records but not yet posted by the bank
accounting
Výběry
Výběry - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
finance
accounting
Vyčerpání přírodních zdrojů
vyčerpání přírodních zdrojů - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
cost accounting
accounting fundamentals
Výnosy příštích období
Výnosy příštích období - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting period, ...
finance
accounting
Zředěný zisk na akcii
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
accounting
Zřeďující cenné papíry
zřeďující cenné papíry - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares outs...
accounting
E
Aktivita udržující entitu
aktivita udržující entitu - Activities that relate to an entity's ability to operate; independent of business volume
accounting
Amortizace efektivní úrokovou sazbou
amortizace efektivní úrokovou sazbou - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant percenta...
accounting
Balíčky podnikových zdrojů
Balíčky podnikových zdrojů - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
accounting
EBIT
EBIT - An analyst's calculation to reflect "earnings before interest and taxes"
taxation
EBITDA
EBITDA - An analyst's calculation to reflect "earnings before interest, taxes, depreciation, and amortization"
taxation
Ekvivalenční metoda
ekvivalenční metoda - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized by the inve...
accounting fundamentals
Ekvivalentní jednotky
ekvivalentní jednotky - A measure of physical units expressed in terms of finished units
accounting
Entita, entity
Entita, entity - Something that exists independently, such as a business which exists independently of the owner.
finance
accounting
ERP systém
Enterprise Resource Planning (ERP) system - a comprehensive software platform that integrates and manages core business processes across an entire organization
ERP
software
+2
Ex-dividenda
ex-dividenda - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
accounting
Náklad
Náklad - Generally the running costs of a business.
finance
accounting
Náklady
náklady - The costs incurred in producing revenues
cost accounting
Předpoklad účetní jednotky
předpoklad účetní jednotky - Accounting information should be presented for circumscribed distinct economic units
accounting
Směnná transakce
směnná transakce - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
accounting fundamentals
Úspory z rozsahu
úspory z rozsahu - Efficiencies associated with increases in volume
accounting
Vlastní kapitál
Vlastní kapitál - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were liq...
finance
accounting
Výnos
Výnos - A phrase that is often interchangeable with profits.
finance
accounting
Výnosy
výnosy - A concept that relates to income from continuing operations plus/minus discontinued operations
financial reporting
Zaměstnanec
zaměstnanec - A person who works for a specific business and whose activities are directed by that business
accounting
Závazek
závazek - A budgetary restriction occurring in advance of a related expenditure
financial planning
Zisk na akcii
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
finance
accounting
Zisk na akcii
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
financial reporting
F
Budoucí hodnota
budoucí hodnota - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based ...
accounting
Dlouhodobý majetek
Dlouhodobý majetek - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrativ...
finance
accounting
Dlouhodobý majetek
Fixed assets - Assets that you intend to keep for longer than twelve months.
finance
accounting
F.O.B. místo odeslání
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
accounting
F.O.B. místo určení
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
accounting
FICA
FICA - Federal Insurance Contributions Act (also known as social security and Medicare); establishes a tax that employers must withhold and match for governm...
taxation
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
financial reporting
Finanční činnost
finanční činnost - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions o...
accounting
Finanční leasing
finanční leasing - A lease that effectively transfers the risks and rewards of ownership to the lessee
accounting
Finanční řízení
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
finance
accounting
Finanční účetnictví
finanční účetnictví - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedures...
accounting
Fixní náklady
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
finance
accounting
Fixní náklady
fixní náklady - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
cost accounting
Form 1099
Form 1099 - A form required to be issued to an independent contractor reporting amounts paid; to assist with tax compliance issues (this form used to report ...
taxation
auditing
FUTA
FUTA - Federal Unemployment Tax levied on employer to provide funds for unemployed workers; rate is dependent on existence of SUTA and employer history of la...
taxation
Hospodářský rok
hospodářský rok - A one-year accounting period that does not correspond to a calendar year
accounting
Metoda FIFO
metoda fifo - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
cost accounting
Odchylka objemu fixní režie
odchylka objemu fixní režie - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base...
cost accounting
financial planning
Odchylka výdajů fixní režie
odchylka výdajů fixní režie - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
cost accounting
financial planning
Prognóza
Prognóza - Prognóza estimate of future performance and position based on stated assumptions and usually including a quantified amount.
finance
accounting
Pružný rozpočet
pružný rozpočet - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
financial planning
Rozpočet výrobní režie
rozpočet výrobní režie - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
cost accounting
financial planning
Účetní závěrka
účetní závěrka - Core financial reports that are prepared to represent the financial position and results of operations of a company
financial reporting
Účtování v reálné hodnotě
účtování v reálné hodnotě - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
accounting
Věrné zobrazení
věrné zobrazení - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
accounting
Výrobky
výrobky - Finished goods represent the cost of completed products awaiting sale to a customer
cost accounting
Zásada úplnosti informací
zásada úplnosti informací - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial stat......
financial reporting
G
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
accounting
Goodwill
goodwill - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
accounting fundamentals
Hlavní kniha
hlavní kniha - A record of the accounts comprising financial statements, and their respective balances
financial reporting
Hrubá metoda
hrubá metoda - A method of recording purchases of inventory at invoice price
accounting
Hrubá mzda
hrubá mzda - Also known as gross earnings; this it is the total amount earned by an employee before any deductions
taxation
Hrubý
Hrubý - The total amount of money a company has earned in a period of time before deductions such as taxes.
finance
accounting
Hrubý zisk
hrubý zisk - A calculated amount corresponding to net sales minus cost of goods sold
cost accounting
Hrubý zisk (nebo marže)
Hrubý zisk (nebo marže) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
finance
accounting
Metoda hrubého zisku
metoda hrubého zisku - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sale.....
cost accounting
Předpoklad trvání podniku
předpoklad trvání podniku - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the future
accounting
Stupeň zadlužení
Stupeň zadlužení - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
finance
accounting
Zásada trvání podniku
Zásada trvání podniku - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable future.
finance
accounting
Zboží na cestě
zboží na cestě - Goods in the process of being transported to the buyer; ownership is based on freight terms
accounting
Zboží určené k prodeji
zboží určené k prodeji - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory available ......
accounting
H
Investice držené do splatnosti
investice držené do splatnosti - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost method
cost accounting
Metoda nejvyššího a nejnižšího bodu
metoda nejvyššího a nejnižšího bodu - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the hig...
cost accounting
Zásada historických cen
zásada historických cen - The concept that many transactions and events are to be measured and reported at acquisition cost
cost accounting
I
Daň z příjmů
daň z příjmů - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
financial reporting
taxation
Dlouhodobý nehmotný majetek
Dlouhodobý nehmotný majetek - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
finance
accounting
Emisní cena
emisní cena - The amount a company receives in exchange for the initial issue of debt or other financial instrument
financial reporting
Faktoring
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
finance
accounting
Faktura
Faktura - A document from supplier to buyer summarising goods or services supplied and the price payable.
finance
accounting
Fakturační cena
fakturační cena - List price less any trade discounts
accounting
Ideální normy
ideální normy - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
accounting
Inflace
Inflace - A percentage figure that represents how much prices of goods and services increased over a specific period.
finance
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
accounting
Integrace
Integrace - connecting different software systems to work together and share data seamlessly
technology
software
+2
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
accounting
Interní auditor
interní auditor - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
accounting
Investiční činnost
investiční činnost - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term assets......
accounting fundamentals
Investiční středisko
investiční středisko - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d...
cost accounting
Mezinárodní standardy účetního výkaznictví (IFRS)
Mezinárodní standardy účetního výkaznictví (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
accounting
Náklady zahrnovatelné do zásob
náklady zahrnovatelné do zásob - Product costs that attach to inventory
cost accounting
Nehmotný majetek
nehmotný majetek - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
accounting fundamentals
Nepřímá metoda
nepřímá metoda - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
financial reporting
Nepřímé náklady
nepřímé náklady - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
cost accounting
Nezávislý dodavatel
nezávislý dodavatel - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t...
accounting
Platební neschopnost
Platební neschopnost - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
finance
accounting
Primární veřejná nabídka
primární veřejná nabídka - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds.....
accounting
Přírůstkové rozpočtování
přírůstkové rozpočtování - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information but...
financial planning
Snížení hodnoty
snížení hodnoty - When the carrying amount of an asset is not recoverable from its future cash flow
accounting fundamentals
Souhrnný účet výsledku hospodaření
souhrnný účet výsledku hospodaření - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue an...
financial reporting
Účetní jednotka, do které se investuje
účetní jednotka, do které se investuje - The company in which another has an investment
accounting
Úrok
úrok - The charge imposed on the borrower of funds for the use of money
accounting
Vnitroobdobová alokace daně
vnitroobdobová alokace daně - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to reporte.....
financial reporting
taxation
Vnitřní výnosové procento
vnitřní výnosové procento - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th....
accounting
Výkaz zisku a ztráty
výkaz zisku a ztráty - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
financial reporting
Zásoby
zásoby - Goods held for resale to others
accounting
J
Deník
deník - A chronological listing of the transactions and events of an organization, in debit/credit format
accounting
Kalkulační list zakázky
kalkulační list zakázky - A document representing a compilation of cost data for a specific job
cost accounting
Metoda zakázkové kalkulace
metoda zakázkové kalkulace - A costing approach whereby actual labor and material is tracked for each job or product
cost accounting
Spekulativní dluhopis
spekulativní dluhopis - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high interes...
accounting
Systém Just in Time
systém just in time - Raw materials are received from supplies just as they are needed in the production process
cost accounting
Účtování do deníku
účtování do deníku - The process of recording transactions and events into the journal
accounting
K
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
accounting
Klíčový ukazatel výkonnosti (KPI)
KPI (Key Performance Indicator) - measurable values that demonstrate how effectively a company is achieving key business objectives
metrics
performance
+2
L
Dlouhodobé závazky
dlouhodobé závazky - Any obligation that is not current, and include bank loans, mortgage notes, and the like
accounting
Dlouhodobý finanční majetek
dlouhodobý finanční majetek - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
accounting
Katalogová cena
katalogová cena - An established price determined by reference to a catalog or general price list; before any discounts
accounting
Koupě souboru majetku
koupě souboru majetku - A single price paid for a package of assets; the purchase price must be allocated to each of the components
accounting fundamentals
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
finance
accounting
Likvidita
likvidita - The ability of a firm to meet its near-term obligations as they come due
accounting
Likvidní aktivum
Liquid asset - An asset that can be easily converted into cash.
finance
accounting
Metoda LIFO
metoda lifo - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
cost accounting
Nájem/Nájemce a Pronajímatel
nájem/nájemce a pronajímatel - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
accounting fundamentals
Nájemce
nájemce - Periodic payment from the user (nájemce) of an asset to an owner (lessor) of the asset
accounting fundamentals
Nižší z pořizovací ceny nebo čisté realizovatelné hodnoty
nižší z pořizovací ceny nebo čisté realizovatelné hodnoty - To report inventory at the lower of its cost or net realizable value
cost accounting
Omezené ručení
Omezené ručení - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes into liquid...
finance
accounting
Pronajímatel
pronajímatel - Periodic payment from the user (lessee) of an asset to an owner (pronajímatel) of the asset
accounting fundamentals
Společnost s ručením omezeným (s.r.o.)
Společnost s ručením omezeným (s.r.o.) - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
finance
accounting
Štíhlá výroba
štíhlá výroba - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising ...
accounting
Technické zhodnocení pozemků
technické zhodnocení pozemků - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to bett...
cost accounting
Základní kapitál
základní kapitál - Usually the par value of the stock of a corporation
accounting
Závazky
závazky - Amounts owed by an entity to others
accounting
M
Aktivita na úrovni trhu
aktivita na úrovni trhu - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, etc.
accounting
Datum splatnosti
datum splatnosti - The date on which a note and related interest are due to be paid
accounting
Hlavní rozpočet
hlavní rozpočet - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater....
cost accounting
financial planning
Hodnota při splatnosti
hodnota při splatnosti - The amount due at maturity of a note; includes principal and interest
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
accounting
Management Buyout (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
finance
accounting
Manažerské účetnictví
manažerské účetnictví - An area of accounting concerned with reporting results to managers and others who are internal to an organization
accounting
Marže
Marže - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marže.
finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
finance
accounting
Metoda nejmenších čtverců
metoda nejmenších čtverců - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observatio....
cost accounting
Metoda váženého průměru
metoda váženého průměru - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
cost accounting
accounting fundamentals
+1
Modifikovaná hotovostní báze
modifikovaná hotovostní báze - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
accounting fundamentals
Odchylka ceny materiálu
odchylka ceny materiálu - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material...
accounting
Odchylka spotřeby materiálu
odchylka spotřeby materiálu - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(......
accounting
Princip věcné a časové souvislosti
princip věcné a časové souvislosti - To associate expenses with revenues, and record them in simultaneous accounting periods
accounting
Předpoklad peněžní jednotky
předpoklad peněžní jednotky - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
accounting
Přídělovka materiálu
přídělovka materiálu - Form showing what material has been removed from the raw materials stock and put into production
cost accounting
Řízení podle výjimek
řízení podle výjimek - A management focus of attention on areas where corrective measures appear necessary
accounting
Smíšené náklady
smíšené náklady - A cost that has both fixed and variable components
cost accounting
Tržní kapitalizace
Tržní kapitalizace - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per share ...
finance
accounting
Vícestupňový výkaz zisku a ztráty
vícestupňový výkaz zisku a ztráty - A complex income statement with sections that segregate cost of goods sold calculations and other components of income and e...
financial reporting
cost accounting
Výrobní režie
výrobní režie - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
cost accounting
Výstavce
výstavce - The party creating the note and agreeing to make payment
accounting
Významnost
významnost - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o...
accounting
N
Čistá aktiva
Čistá aktiva - Assets minus liabilities (equals ownership interest).
finance
accounting
Čistá metoda
čistá metoda - A method of recording purchases of inventory at invoice price less available cash discounts
accounting
Čistá mzda
čistá mzda - Also known as net earnings; this is the gross pay less all applicable deductions ("take home pay")
taxation
Čistá realizovatelná hodnota
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
cost accounting
Čistá realizovatelná hodnota (pohledávky)
čistá realizovatelná hodnota (pohledávky) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowa...
accounting
Čistá současná hodnota
čistá současná hodnota - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment...
accounting
Čistá účetní hodnota
Čistá účetní hodnota - Costs of non-current (fixed)( asset minus accumulated depreciation.
finance
accounting
Čistá ztráta
čistá ztráta - The excess of expenses over revenues for a designated period of time
accounting
Čistý
Čistý - The amount of profit left after deductions such as tax have been made.
finance
accounting
Čistý zisk
Čistý zisk - Sales minus cost of sales minus all administrative and selling costs.
finance
accounting
Čistý zisk
čistý zisk - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
financial reporting
Jmenovitá hodnota (akcie)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
finance
accounting
Neobchodní pohledávky
neobchodní pohledávky - Amounts due from transactions and events not directly related to sales of products or services
accounting
Neodvolatelný dluhopis
neodvolatelný dluhopis - A bond that cannot be paid off with the proceeds of a new debt issue
accounting
Nesplatitelný dluhopis
nesplatitelný dluhopis - A bond that cannot be paid off before scheduled maturity
accounting
Nominální účty
nominální účty - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo..."...
accounting
Nominální úroková sazba
Nominal interest rate - An interest rate that isn't adjusted for inflation.
finance
accounting
Přírodní zdroje
přírodní zdroje - Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm ma......
accounting fundamentals
Přirozený hospodářský rok
přirozený hospodářský rok - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal yea...
accounting
Směnky k inkasu
směnky k inkasu - A written promise from a client or customer to pay a definite amount of money on a specific future date
accounting
Směnky k úhradě
směnky k úhradě - Formal short-term borrowings usually evidenced by a specific written promise to pay
accounting
Šek bez krytí
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
accounting
Záporný vlastní kapitál
Negative equity - When the value of an asset is less than what you initially paid.
finance
accounting
O
Běžná anuita
běžná anuita - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
accounting
Kmenové akcie
Kmenové akcie - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
finance
accounting
Nadměrně přiřazená režie
nadměrně přiřazená režie - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated for the le...
cost accounting
Nevyřízené šeky
nevyřízené šeky - Checks entered on company records but not yet cleared by the bank
accounting
Operativní leasing
operativní leasing - A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards of ownin....
accounting fundamentals
Oportunitní náklady
oportunitní náklady - The cost of a foregone alternative; may include lost revenue
cost accounting
Ostatní aktiva
ostatní aktiva - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
financial reporting
accounting fundamentals
Ostatní komplexní výsledek
ostatní komplexní výsledek - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept ......
financial reporting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
accounting
Provozní cyklus
provozní cyklus - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receiv......
accounting
Provozní činnost
provozní činnost - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or...
financial reporting
Provozní náklady
provozní náklady - General expense category for selling and administrative costs
cost accounting
Provozní výdaje (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
finance
accounting
Provozní zisk/ztráta
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
finance
accounting
Režijní náklady
Režijní náklady - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
finance
accounting
Sazba přirážky režie
sazba přirážky režie - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated applicati...
cost accounting
Vklady vlastníků
vklady vlastníků - Resources provided to an organization by a person in exchange for a position of ownership in the organization
accounting
P
Aktivita na úrovni produktu
aktivita na úrovni produktu - Activities that relate to the number of products produced; independent of the number of units produced
accounting
Cenová elasticita poptávky
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
finance
accounting
Doklad o hotovosti
doklad o hotovosti - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the mo...
accounting
EBIT
PBIT - Profit before interest and tax.
finance
accounting
Emisní ážio
emisní ážio - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
accounting
Fyzická inventura
fyzická inventura - The process of counting inventory actually on hand
accounting
Jistina
jistina - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
accounting
Jmenovitá hodnota
jmenovitá hodnota - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock...
accounting
Jmenovitá hodnota dluhopisu
jmenovitá hodnota dluhopisu - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
accounting
Konečná předvaha
konečná předvaha - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
financial reporting
Metoda doby návratnosti
metoda doby návratnosti - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
accounting
Metody procesního kalkulování nákladů
metody procesního kalkulování nákladů - A product costing method particularly well suited to situations where production occurs in a continuous process; costs a...
cost accounting
Náklady období
náklady období - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
cost accounting
Náklady příštích období
náklady příštích období - Goods or services purchased in advance of their consumption
accounting
Náklady výrobku
náklady výrobku - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
cost accounting
Opravná položka k pochybným pohledávkám
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
finance
accounting
Osobní společnost
osobní společnost - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
accounting
Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
finance
accounting
PCAOB
PCAOB - Public Company Accounting Oversight Board -- a private-sector, non-profit corporation charged with overseeing the auditors of public companies
auditing
Penzijní plán
penzijní plán - A general term to describe some form of arrangement for continuing payments to retirees
accounting
Periodický systém zásob
periodický systém zásob - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by physi......
accounting
Pokladní hotovost
pokladní hotovost - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
accounting
Poměr ceny a zisku
poměr ceny a zisku - The per share market value of a stock divided by its earnings per share
accounting
Pozemky, budovy a zařízení
pozemky, budovy a zařízení - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
cost accounting
accounting fundamentals
Prémiový příplatek dluhopisů
prémiový příplatek dluhopisů - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lowe...
accounting
Prioritní akcie
prioritní akcie - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside pa......
accounting
Procesní kalkulování nákladů
procesní kalkulování nákladů - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process that ...
cost accounting
Prospekt
prospekt - The documentation describing financial and business aspects of an initial public offering
financial reporting
Průběžný systém zásob
průběžný systém zásob - A "real-time" inventory system that updates inventory records with each purchase and sale
accounting
Předběžné finanční výkazy
předběžné finanční výkazy - "As if" budgeted financial statements
financial reporting
financial planning
Předkupní právo
předkupní právo - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered b......
accounting
Předplatné
Předplatné - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset, the...
finance
accounting
Předpoklad periodicity
předpoklad periodicity - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,......
accounting
Příjemce platby
příjemce platby - The party to whom a note is made payable
accounting
Přímé náklady
přímé náklady - Product costs that are direct in nature; direct materials and direct labor
cost accounting
Rezerva
Rezerva - A liability of uncertain timing or amount.
finance
accounting
Slevy z nákupu
slevy z nákupu - A cash discount available on purchases of merchandise on account; encourages prompt payment
accounting
Současná hodnota
současná hodnota - Also known as discounting; determines the current worth of cash to be received in the future
accounting
Úprava minulého období
úprava minulého období - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
financial reporting
Veřejné účetnictví
veřejné účetnictví - Accounting activities provided by a person to the general public, typically relating to audit, tax and similar services
taxation
auditing
Výkaz zisku a ztráty
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
finance
accounting
Výrobní rozpočet
výrobní rozpočet - A budget that details planned levels of production; takes into account sales and inventory build/decline
cost accounting
financial planning
Založený na zásadách
založený na zásadách - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
accounting
Zaúčtování
zaúčtování - The process of transferring journal entry effects into the respective general ledger accounts
accounting
Zisk
Zisk - Calculated as revenue (income) minus expenses.
finance
accounting
Ziskové středisko
ziskové středisko - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
cost accounting
Q
Pohotová likvidita
pohotová likvidita - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by current lia...
accounting fundamentals
R
Faktor zdrojů
faktor zdrojů - The concept that activities create the need for resources which will be consumed in the production process
cost accounting
Maloobchodní metoda oceňování zásob
maloobchodní metoda oceňování zásob - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages...
cost accounting
Náhrada
náhrada - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
cost accounting
accounting fundamentals
Návratnost investice
návratnost investice - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Opera......
financial reporting
accounting fundamentals
Návratnost investice (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
finance
accounting
Nerozdělený zisk
nerozdělený zisk - The excess of a corporation's income over its dividends
financial reporting
Obchodní rejstřík
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
finance
accounting
Odpovědnostní středisko
odpovědnostní středisko - The part of an organization under the control of a manager
accounting
Přepočet
přepočet - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op...
financial reporting
accounting fundamentals
Přepracování
přepracování - The financial statements of prior periods are redone to reflect the correct amounts
financial reporting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
accounting
Reálná úroková sazba
Real interest rate - The rate of interest minus the current rate of inflation.
finance
accounting
Registrovaný dluhopis
registrovaný dluhopis - A bond for which ownership records are maintained, and interest is paid to the registered owner
accounting
Relevantní náklady
relevantní náklady - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
cost accounting
Relevantní rozsah
relevantní rozsah - The level of activity for which assumptions underlying CVP are expected to hold true
accounting
Relevantnost
relevantnost - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co...
accounting
Rentabilita aktiv
rentabilita aktiv - A ratio comparing income (net income plus interest) to the average total assets
financial reporting
accounting fundamentals
Rentabilita kapitálu
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
finance
accounting
Rentabilita vlastního kapitálu
rentabilita vlastního kapitálu - A ratio comparing income (net income minus preferred dividends) to the average total equity
financial reporting
accounting fundamentals
Retrospektivní úprava
retrospektivní úprava - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
financial reporting
Rezervy
Rezervy - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most common...
finance
accounting
Reziduální zisk
reziduální zisk - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -......
financial reporting
cost accounting
+1
ROI (Návratnost investice)
ROI (Návratnost investice) - a financial metric that measures the profitability of an investment relative to its cost
finance
metrics
+2
Rozvahové účty
rozvahové účty - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
accounting fundamentals
Storno
storno - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
accounting
Suroviny
suroviny - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
accounting
Výdaje na provoz
výdaje na provoz - Not a capital expenditure; to be expensed as incurred
accounting
Vykazování výnosů
vykazování výnosů - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
accounting
Výnosy
výnosy - Inflows and other benefits received in exchange for the providing of goods and services
accounting
Založený na pravidlech
založený na pravidlech - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
accounting
Zdroj
zdroj - The elements consumed by activities and cost objects
cost accounting
Zůstatková hodnota
zůstatková hodnota - Amount expected be realized at the end of an asset's service life; "salvage value"
accounting fundamentals
S
Akcie
akcie - Transferable units of ownership in a corporation
accounting
Akcionáři
Akcionáři - Owners of a limited liability company.
finance
accounting
Akciová dividenda
akciová dividenda - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares outst...
accounting fundamentals
Akciový certifikát
Akciový certifikát - A document providing evidence of share ownership.
finance
accounting
Bodový graf
bodový graf - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
cost accounting
Cenné papíry
Cenné papíry - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as cenné papíry.
finance
accounting
Cenný papír
Cenný papír - Typically required by lenders against a loan, such as premises or plant equipment.
finance
accounting
Dluhopis s umořovacím fondem
dluhopis s umořovacím fondem - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the debt at...
accounting
Emisní ážio
Emisní ážio - The price paid for shares in a company over and above their nominal value.
finance
accounting
Fyzická osoba podnikatel
fyzická osoba podnikatel - A non-corporation business owned by a sole individual
accounting
Jednoduché úroky
jednoduché úroky - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
accounting
Jednostupňový výkaz zisku a ztráty
jednostupňový výkaz zisku a ztráty - A simple income statement with a section for all revenues and another for all expenses; there is no direct association betw...
financial reporting
Lineární metoda
lineární metoda - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
accounting
Lineární odpisy
lineární odpisy - A simple depreciation method by which the depreciable base is spread uniformly over the service life
accounting
Metoda konkrétní identifikace
metoda konkrétní identifikace - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
cost accounting
MSP
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
finance
accounting
Podrozvahový účet
podrozvahový účet - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri......
accounting
Podstatný vliv
podstatný vliv - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
accounting
Postupná metoda alokace nákladů
postupná metoda alokace nákladů - An allocation process whereby some service department costs may be assigned to other service departments as part of a s...
cost accounting
Prodejní a administrativní náklady
SG&A - Selling, general, and administrative costs; the period costs of the business
cost accounting
Předpoklad stabilní měny
předpoklad stabilní měny - An accounting assumption that presumes the currency is not impacted over time by inflation
accounting
Rozpočet prodeje
rozpočet prodeje - A budget that details anticipated sales levels
financial planning
Rozpočet prodejních a administrativních nákladů
SG&A budget - A budget that details anticipated selling, general, and administrative costs
cost accounting
financial planning
Samostatný podnikatel
Samostatný podnikatel - An individual owning and operating a business alone.
finance
accounting
Sarbanes-Oxley Act
Sarbanes-Oxley Act - "SOX" -- Legislation that imposes stringent controls over reporting and auditing; created the Public Accounting Oversight Board
auditing
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
accounting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
financial reporting
Sériový dluhopis
sériový dluhopis - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
accounting
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
cost accounting
Slevy z prodeje
slevy z prodeje - A cash discount offered to customers to encourage prompt payment of invoices
accounting
Speciální zakázka
speciální zakázka - A customer order that is outside of the normal pricing and terms
accounting
Standardní náklady
standardní náklady - A measure of what costs should be incurred to achieve the observed output
cost accounting
Standardy
standardy - Benchmarks against which actual productive activity is compared
accounting
Statický rozpočet
statický rozpočet - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
financial planning
Stupňové náklady
stupňové náklady - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
cost accounting
SUTA
SUTA - State Unemployment Tax levied on employer to provide funds for unemployed workers; rate is adjusted for employer history of layoffs, etc.
taxation
Štěpení akcií
štěpení akcií - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
accounting
Účetní doklad
účetní doklad - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
accounting
Udržitelnost
udržitelnost - Development without depletion of natural resources or negative effects on the environment
accounting
Utopené náklady
utopené náklady - Historical amount expended on a project or object; not relevant to current decisions or future actions
accounting
Výkaz o nerozděleném zisku
výkaz o nerozděleném zisku - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
financial reporting
Výkaz o peněžních tocích
výkaz o peněžních tocích - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financing a.....
financial reporting
Vyvážená karta ukazatelů
vyvážená karta ukazatelů - A system for evaluating elements that are important to the organization and under the control of an employee holding that position...
accounting
Zainteresované strany
Zainteresované strany - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business be...
finance
accounting
Zajištěná půjčka
Zajištěná půjčka - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of the ...
finance
accounting
Zajištěný dluhopis
zajištěný dluhopis - A bond that provides specific assets as collateral to help assure the payment stream
accounting fundamentals
Základní kapitál
Základní kapitál - Name given to the total amount of cash which the shareholders have contributed to the company.
finance
accounting
Životnost
životnost - The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
accounting fundamentals
T
Celkový splacený kapitál
celkový splacený kapitál - The sum of legal capital plus paid-in capital in excess of par
accounting
Cílový zisk
cílový zisk - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
financial reporting
Časová hodnota peněz
časová hodnota peněz - Conceptual notion holding that money to be received sooner is worth more than money to be received later
accounting
Dočasné účty
dočasné účty - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom..."
accounting
Hmotný majetek
Hmotný majetek - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset.
finance
accounting
Komplexní řízení kvality
komplexní řízení kvality - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fro......
accounting
Obchodní dlužníci
Obchodní dlužníci - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment ...
finance
accounting
Obchodní pohledávky
obchodní pohledávky - Amounts due from customers from credits sales of products or services
accounting
Obchodní sleva
obchodní sleva - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
accounting
Obchodní věřitelé
Obchodní věřitelé - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment m...
finance
accounting
Obchodovatelné cenné papíry
obchodovatelné cenné papíry - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classified...
accounting fundamentals
Obrat
Obrat - The total sales of a business during a specified period.
finance
accounting
Předvaha
předvaha - A listing of account balances from the ledger, used to test the equality of debits and credits
accounting
Přepočet
přepočet - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
financial reporting
accounting fundamentals
Převodní ceny
převodní ceny - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
accounting
Rozpočet shora dolů
rozpočet shora dolů - A budget approach where upper level management establishes parameters under which the budget is to be prepared
financial planning
Sledovatelné fixní náklady
sledovatelné fixní náklady - Fixed costs that would not exist if the unit under evaluation ceased to exist
cost accounting
T-účet
T-účet - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
accounting
Teorie omezení
teorie omezení - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
accounting
Včasnost
včasnost - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
accounting
Vlastní akcie
vlastní akcie - Shares of a company's own stock that it has reacquired
accounting
U
Aktivita na úrovni jednotek
aktivita na úrovni jednotek - Activities that relate to the number of units of output; each additional unit of production requires another activity
cost accounting
Nedostatečně alokované režijní náklady
nedostatečně alokované režijní náklady - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than a...
cost accounting
Odpisy podle výkonu
odpisy podle výkonu - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours, etc.
accounting
Srozumitelnost
srozumitelnost - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
accounting
Výnosy příštích období
výnosy příštích období - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
accounting fundamentals
V
Odchylka efektivnosti variabilních režijních nákladů
odchylka efektivnosti variabilních režijních nákladů - A variance that reflects the level of efficiency associated with the application of variable overhead to ...
cost accounting
Odchylka výdajů variabilních režijních nákladů
odchylka výdajů variabilních režijních nákladů - A variance that reflects the difference between actual variable overhead and standard variable overhead associa...
cost accounting
Odchylky
odchylky - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
accounting
Ověřitelnost
ověřitelnost - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
accounting
Rizikový kapitál
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
finance
accounting
Variabilní kalkulování nákladů
variabilní kalkulování nákladů - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contri...
financial reporting
cost accounting
Variabilní náklady
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
finance
accounting
Variabilní náklady
variabilní náklady - A per unit cost that is the same regardless of volume; total variabilní náklady increases with volume increases
cost accounting
W
Metoda váženého průměru
metoda váženého průměru - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
cost accounting
Metoda váženého průměru procesního kalkulování nákladů
metoda váženého průměru procesního kalkulování nákladů - A process costing technique where all units of production are assigned the same cost; determined by ble...
cost accounting
Nedokončená výroba
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
finance
accounting
Nedokončená výroba
nedokončená výroba - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur...
cost accounting
Pojištění pracovních úrazů
pojištění pracovních úrazů - Insurance paid by the employer to cover work related injuries sustained by employees
accounting
Pracovní kapitál
pracovní kapitál - The difference between current assets and current liabilities
accounting fundamentals
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
financial reporting
taxation
Závazek ze záruky
závazek ze záruky - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
cost accounting
accounting fundamentals
Z
Rozpočtování od nuly
rozpočtování od nuly - A budget approach where each expenditure item must be justified for each new budget period
financial planning