Akcionáři
Akcionáři - Owners of a limited liability company.
2 min čtení
finance
accounting
Accounting
Akciový certifikát
Akciový certifikát - A document providing evidence of share ownership.
2 min čtení
finance
accounting
Amortizace
Amortizace - Process similar to depreciation, usually applied to intangible fixed assets.
2 min čtení
finance
accounting
Audit
Audit - An official inspection of a company's accounts.
2 min čtení
finance
accounting
Auditoři
Auditoři - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that ...
2 min čtení
finance
accounting
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...
2 min čtení
finance
accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
2 min čtení
finance
accounting
Cenné papíry
Cenné papíry - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as cenné papíry.
2 min čtení
finance
accounting
Cenný papír
Cenný papír - Typically required by lenders against a loan, such as premises or plant equipment.
2 min čtení
finance
accounting
Cenová elasticita poptávky
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
2 min čtení
finance
accounting
Čistá aktiva
Čistá aktiva - Assets minus liabilities (equals ownership interest).
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finance
accounting
Čistá účetní hodnota
Čistá účetní hodnota - Costs of non-current (fixed)( asset minus accumulated depreciation.
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finance
accounting
Čistý
Čistý - The amount of profit left after deductions such as tax have been made.
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finance
accounting
Čistý zisk
Čistý zisk - Sales minus cost of sales minus all administrative and selling costs.
2 min čtení
finance
accounting
Daň z příjmů právnických osob
Corporation tax - Paid by UK companies on their profits.
2 min čtení
finance
accounting
Dividenda
Dividenda - Money paid by a company from its profits to its shareholders.
2 min čtení
finance
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...
2 min čtení
finance
accounting
Dlouhodobý majetek
Fixed assets - Assets that you intend to keep for longer than twelve months.
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finance
accounting
Dlouhodobý nehmotný majetek
Dlouhodobý nehmotný majetek - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
2 min čtení
finance
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...
2 min čtení
finance
accounting
Dlužníci
Dlužníci - The amount outstanding on customers' accounts.
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finance
accounting
Dlužník
Dlužník - A person or firm that owes money to your business.
2 min čtení
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...
2 min čtení
finance
accounting
EBIT
PBIT - Profit before interest and tax.
2 min čtení
finance
accounting
Emisní ážio
Emisní ážio - The price paid for shares in a company over and above their nominal value.
2 min čtení
finance
accounting
Entita, entity
Entita, entity - Something that exists independently, such as a business which exists independently of the owner.
2 min čtení
finance
accounting
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.
2 min čtení
finance
accounting
Faktura
Faktura - A document from supplier to buyer summarising goods or services supplied and the price payable.
2 min čtení
finance
accounting
Finanční řízení
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
2 min čtení
finance
accounting
Fixní náklady
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
2 min čtení
finance
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.
2 min čtení
finance
accounting
Hrubý
Hrubý - The total amount of money a company has earned in a period of time before deductions such as taxes.
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finance
accounting
Hrubý zisk (nebo marže)
Hrubý zisk (nebo marže) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
2 min čtení
finance
accounting
Inflace
Inflace - A percentage figure that represents how much prices of goods and services increased over a specific period.
2 min čtení
finance
accounting
Inflace tažená poptávkou
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
2 min čtení
finance
accounting
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.
2 min čtení
finance
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.
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finance
accounting
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.
2 min čtení
finance
accounting
Kapitálový výdaj
Kapitálový výdaj - Spending on non-current (fixed) assets of a business.
2 min čtení
finance
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.
2 min čtení
finance
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...
2 min čtení
finance
accounting
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
2 min čtení
finance
accounting
Likvidní aktivum
Liquid asset - An asset that can be easily converted into cash.
2 min čtení
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.
2 min čtení
finance
accounting
Management Buyout (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
2 min čtení
finance
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.
2 min čtení
finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
2 min čtení
finance
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 ...
2 min čtení
finance
accounting
Náklad
Náklad - Generally the running costs of a business.
2 min čtení
finance
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...
2 min čtení
finance
accounting
Náklady prodeje
Cost Of Sales - See 'cost of goods sold'.
2 min čtení
finance
accounting
Náklady výroby
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
2 min čtení
finance
accounting
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...
2 min čtení
finance
accounting
Nedobytná pohledávka
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
2 min čtení
finance
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.
2 min čtení
finance
accounting
Nominální úroková sazba
Nominal interest rate - An interest rate that isn't adjusted for inflation.
2 min čtení
finance
accounting
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 ...
2 min čtení
finance
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 ...
2 min čtení
finance
accounting
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.
2 min čtení
finance
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...
2 min čtení
finance
accounting
Obrat
Obrat - The total sales of a business during a specified period.
2 min čtení
finance
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...
2 min čtení
finance
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...
2 min čtení
finance
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...
2 min čtení
finance
accounting
Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
2 min čtení
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.
2 min čtení
finance
accounting
Platební neschopnost
Platební neschopnost - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
2 min čtení
finance
accounting
Pohledávky
Pohledávky - Amounts due from customers, also described as a trade debtors.
2 min čtení
finance
accounting
Použitý kapitál
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
2 min čtení
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)...
2 min čtení
finance
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.
2 min čtení
finance
accounting
Prognóza
Prognóza - Prognóza estimate of future performance and position based on stated assumptions and usually including a quantified amount.
2 min čtení
finance
accounting
Projekce peněžních toků
Projekce peněžních toků - Statements of cash expected to flow into and out of a business over a particular period.
2 min čtení
finance
accounting
Provozní výdaje (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
2 min čtení
finance
accounting
Provozní zisk/ztráta
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
2 min čtení
finance
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...
2 min čtení
finance
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...
2 min čtení
finance
accounting
Reálná úroková sazba
Real interest rate - The rate of interest minus the current rate of inflation.
2 min čtení
finance
accounting
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...
2 min čtení
finance
accounting
Rezerva
Rezerva - A liability of uncertain timing or amount.
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finance
accounting
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...
2 min čtení
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.
2 min čtení
finance
accounting
Rizikový kapitál
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
2 min čtení
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...
2 min čtení
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...
2 min čtení
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.
2 min čtení
finance
accounting
Ředitel
Ředitel - A member of the board of ředitels who bears the responsibility of managing the company on behalf of the shareholders.
2 min čtení
finance
accounting
Ředitel(é)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
2 min čtení
finance
accounting
Samostatný podnikatel
Samostatný podnikatel - An individual owning and operating a business alone.
2 min čtení
finance
accounting
Splacené (základní kapitál)
Splacené (základní kapitál) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
2 min čtení
finance
accounting
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.
2 min čtení
finance
accounting
Stanovy
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
2 min čtení
finance
accounting
Stupeň zadlužení
Stupeň zadlužení - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
2 min čtení
finance
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 ...
2 min čtení
finance
accounting
Účetní období
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
2 min čtení
finance
accounting
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.
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finance
accounting
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...
2 min čtení
finance
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...
2 min čtení
finance
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 ...
2 min čtení
finance
accounting
Věřitel
Věřitel - A person or firm that has lent your business money or to whom you owe money.
2 min čtení
finance
accounting
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