Akciová dividenda
akciová dividenda - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares outst...
2 min čtení
accounting fundamentals
Accounting Fundamentals
Náhrada
náhrada - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min čtení
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......
2 min čtení
financial reporting
accounting fundamentals
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...
2 min čtení
accounting fundamentals
Pohotová likvidita
pohotová likvidita - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by current lia...
2 min čtení
accounting fundamentals
Pracovní kapitál
pracovní kapitál - The difference between current assets and current liabilities
2 min čtení
accounting fundamentals
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...
2 min čtení
financial reporting
accounting fundamentals
Přepočet
přepočet - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 min čtení
financial reporting
accounting fundamentals
Rentabilita aktiv
rentabilita aktiv - A ratio comparing income (net income plus interest) to the average total assets
2 min čtení
financial reporting
accounting fundamentals
Rentabilita vlastního kapitálu
rentabilita vlastního kapitálu - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 min čtení
financial reporting
accounting fundamentals
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 -......
2 min čtení
financial reporting
cost accounting
+1
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
2 min čtení
accounting fundamentals
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
2 min čtení
accounting fundamentals
Zajištěný dluhopis
zajištěný dluhopis - A bond that provides specific assets as collateral to help assure the payment stream
2 min čtení
accounting fundamentals
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
2 min čtení
cost accounting
accounting fundamentals
Zůstatková hodnota
zůstatková hodnota - Amount expected be realized at the end of an asset's service life; "salvage value"
2 min čtení
accounting fundamentals
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
2 min čtení
accounting fundamentals
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...
2 min čtení
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
2 min čtení
accounting fundamentals
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....
2 min čtení
accounting fundamentals
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
2 min čtení
financial reporting
accounting fundamentals
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
2 min čtení
cost accounting
accounting fundamentals
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......
2 min čtení
accounting fundamentals
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...
2 min čtení
accounting fundamentals
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...
2 min čtení
accounting fundamentals
Goodwill
goodwill - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
2 min čtení
accounting fundamentals
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......
2 min čtení
accounting fundamentals
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
2 min čtení
accounting fundamentals
Nájem/Nájemce a Pronajímatel
nájem/nájemce a pronajímatel - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
2 min čtení
accounting fundamentals
Nájemce
nájemce - Periodic payment from the user (nájemce) of an asset to an owner (lessor) of the asset
2 min čtení
accounting fundamentals
Nehmotný majetek
nehmotný majetek - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
2 min čtení
accounting fundamentals
Pronajímatel
pronajímatel - Periodic payment from the user (lessee) of an asset to an owner (pronajímatel) of the asset
2 min čtení
accounting fundamentals
Směnná transakce
směnná transakce - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
2 min čtení
accounting fundamentals
Snížení hodnoty
snížení hodnoty - When the carrying amount of an asset is not recoverable from its future cash flow
2 min čtení
accounting fundamentals
Vyčerpání přírodních zdrojů
vyčerpání přírodních zdrojů - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min čtení
cost accounting
accounting fundamentals
Běžná likvidita
běžná likvidita - A measure of liquidity, calculated by dividing current assets by current liabilities
2 min čtení
accounting fundamentals
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...
2 min čtení
accounting fundamentals
Oběžná aktiva
oběžná aktiva - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
2 min čtení
accounting fundamentals
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...
2 min čtení
accounting fundamentals
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...
2 min čtení
cost accounting
accounting fundamentals
Kmenové akcie
kmenové akcie - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
2 min čtení
accounting fundamentals
Obezřetnost
obezřetnost - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 min čtení
financial reporting
accounting fundamentals
Závazky
závazky - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
2 min čtení
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...
2 min čtení
accounting fundamentals
Amortizace
amortizace - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min čtení
cost accounting
accounting fundamentals
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...
2 min čtení
financial reporting
accounting fundamentals
Rozvaha
rozvaha - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 min čtení
financial reporting
accounting fundamentals
Účet
účet - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
2 min čtení
accounting fundamentals
Účetní hodnota
účetní hodnota - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min čtení
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
2 min čtení
accounting fundamentals
Účetní rovnice
účetní rovnice - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 min čtení
financial reporting
accounting fundamentals
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......
2 min čtení
cost accounting
accounting fundamentals