Věřitelé
Věřitelé - Suppliers to whom we owe money.
2 min čtení
finance
accounting
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...
2 min čtení
finance
accounting
Výběry
Výběry - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
2 min čtení
finance
accounting
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...
2 min čtení
finance
accounting
Výnos
Výnos - A phrase that is often interchangeable with profits.
2 min čtení
finance
accounting
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, ...
2 min čtení
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...
2 min čtení
finance
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...
2 min čtení
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 ...
2 min čtení
finance
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...
2 min čtení
finance
accounting
Základní kapitál
Základní kapitál - Name given to the total amount of cash which the shareholders have contributed to the company.
2 min čtení
finance
accounting
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.
2 min čtení
finance
accounting
Zákon o obchodních společnostech
Zákon o obchodních společnostech - Legislation to control the activities and administration of limited liability companies.
2 min čtení
finance
accounting
Záporný vlastní kapitál
Negative equity - When the value of an asset is less than what you initially paid.
2 min čtení
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.
2 min čtení
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...
2 min čtení
finance
accounting
Závazky
Závazky - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
2 min čtení
finance
accounting
Zisk
Zisk - Calculated as revenue (income) minus expenses.
2 min čtení
finance
accounting
Zisk na akcii
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
2 min čtení
finance
accounting
Akcie
akcie - Transferable units of ownership in a corporation
2 min čtení
accounting
Celkový splacený kapitál
celkový splacený kapitál - The sum of legal capital plus paid-in capital in excess of par
2 min čtení
accounting
Časová hodnota peněz
časová hodnota peněz - Conceptual notion holding that money to be received sooner is worth more than money to be received later
2 min čtení
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...
2 min čtení
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..."
2 min čtení
accounting
Fyzická osoba podnikatel
fyzická osoba podnikatel - A non-corporation business owned by a sole individual
2 min čtení
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
2 min čtení
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......
2 min čtení
accounting
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...
2 min čtení
accounting
Lineární odpisy
lineární odpisy - A simple depreciation method by which the depreciable base is spread uniformly over the service life
2 min čtení
accounting
Obchodní pohledávky
obchodní pohledávky - Amounts due from customers from credits sales of products or services
2 min čtení
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
2 min čtení
accounting
Odchylky
odchylky - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
2 min čtení
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.
2 min čtení
accounting
Odpovědnostní středisko
odpovědnostní středisko - The part of an organization under the control of a manager
2 min čtení
accounting
Ověřitelnost
ověřitelnost - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
2 min čtení
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......
2 min čtení
accounting
Podstatný vliv
podstatný vliv - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
2 min čtení
accounting
Pojištění pracovních úrazů
pojištění pracovních úrazů - Insurance paid by the employer to cover work related injuries sustained by employees
2 min čtení
accounting
Předpoklad stabilní měny
předpoklad stabilní měny - An accounting assumption that presumes the currency is not impacted over time by inflation
2 min čtení
accounting
Předvaha
předvaha - A listing of account balances from the ledger, used to test the equality of debits and credits
2 min čtení
accounting
Převodní ceny
převodní ceny - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
2 min čtení
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
2 min čtení
accounting
Registrovaný dluhopis
registrovaný dluhopis - A bond for which ownership records are maintained, and interest is paid to the registered owner
2 min čtení
accounting
Relevantní rozsah
relevantní rozsah - The level of activity for which assumptions underlying CVP are expected to hold true
2 min čtení
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...
2 min čtení
accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
2 min čtení
accounting
Sériový dluhopis
sériový dluhopis - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
2 min čtení
accounting
Slevy z prodeje
slevy z prodeje - A cash discount offered to customers to encourage prompt payment of invoices
2 min čtení
accounting
Speciální zakázka
speciální zakázka - A customer order that is outside of the normal pricing and terms
2 min čtení
accounting
Srozumitelnost
srozumitelnost - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
2 min čtení
accounting
Standardy
standardy - Benchmarks against which actual productive activity is compared
2 min čtení
accounting
Storno
storno - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
2 min čtení
accounting
Suroviny
suroviny - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
2 min čtení
accounting
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)
2 min čtení
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
2 min čtení
accounting
Teorie omezení
teorie omezení - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
2 min čtení
accounting
Účetní doklad
účetní doklad - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
2 min čtení
accounting
Udržitelnost
udržitelnost - Development without depletion of natural resources or negative effects on the environment
2 min čtení
accounting
Utopené náklady
utopené náklady - Historical amount expended on a project or object; not relevant to current decisions or future actions
2 min čtení
accounting
Včasnost
včasnost - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
2 min čtení
accounting
Vlastní akcie
vlastní akcie - Shares of a company's own stock that it has reacquired
2 min čtení
accounting
Výdaje na provoz
výdaje na provoz - Not a capital expenditure; to be expensed as incurred
2 min čtení
accounting
Vykazování výnosů
vykazování výnosů - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
2 min čtení
accounting
Výnosy
výnosy - Inflows and other benefits received in exchange for the providing of goods and services
2 min čtení
accounting
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...
2 min čtení
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
2 min čtení
accounting
Aktivita na úrovni produktu
aktivita na úrovni produktu - Activities that relate to the number of products produced; independent of the number of units produced
2 min čtení
accounting
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.
2 min čtení
accounting
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
2 min čtení
accounting
Čistá metoda
čistá metoda - A method of recording purchases of inventory at invoice price less available cash discounts
2 min čtení
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...
2 min čtení
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...
2 min čtení
accounting
Čistá ztráta
čistá ztráta - The excess of expenses over revenues for a designated period of time
2 min čtení
accounting
Datum splatnosti
datum splatnosti - The date on which a note and related interest are due to be paid
2 min čtení
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...
2 min čtení
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"
2 min čtení
accounting
Fyzická inventura
fyzická inventura - The process of counting inventory actually on hand
2 min čtení
accounting
Hodnota při splatnosti
hodnota při splatnosti - The amount due at maturity of a note; includes principal and interest
2 min čtení
accounting
Jistina
jistina - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
2 min čtení
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...
2 min čtení
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
2 min čtení
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
2 min čtení
accounting
Manažerské účetnictví
manažerské účetnictví - An area of accounting concerned with reporting results to managers and others who are internal to an organization
2 min čtení
accounting
Metoda doby návratnosti
metoda doby návratnosti - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
2 min čtení
accounting
Náklady příštích období
náklady příštích období - Goods or services purchased in advance of their consumption
2 min čtení
accounting
Neobchodní pohledávky
neobchodní pohledávky - Amounts due from transactions and events not directly related to sales of products or services
2 min čtení
accounting
Neodvolatelný dluhopis
neodvolatelný dluhopis - A bond that cannot be paid off with the proceeds of a new debt issue
2 min čtení
accounting
Nesplatitelný dluhopis
nesplatitelný dluhopis - A bond that cannot be paid off before scheduled maturity
2 min čtení
accounting
Nevyřízené šeky
nevyřízené šeky - Checks entered on company records but not yet cleared by the bank
2 min čtení
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..."...
2 min čtení
accounting
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...
2 min čtení
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 [(......
2 min čtení
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
2 min čtení
accounting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
2 min čtení
accounting
Penzijní plán
penzijní plán - A general term to describe some form of arrangement for continuing payments to retirees
2 min čtení
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......
2 min čtení
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
2 min čtení
accounting
Poměr ceny a zisku
poměr ceny a zisku - The per share market value of a stock divided by its earnings per share
2 min čtení
accounting
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...
2 min čtení
accounting
Princip věcné a časové souvislosti
princip věcné a časové souvislosti - To associate expenses with revenues, and record them in simultaneous accounting periods
2 min čtení
accounting