Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
2 min čtení
accounting
Accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
2 min čtení
accounting
Hotovost
hotovost - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
2 min čtení
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...
2 min čtení
accounting
Hotovostní sleva
hotovostní sleva - A reduction in invoice price offered to customers to encourage prompt payment of invoices
2 min čtení
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...
2 min čtení
accounting
Kompenzační zůstatek
kompenzační zůstatek - An amount that must be left on deposit and cannot be withdrawn
2 min čtení
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
2 min čtení
accounting
Konsignace
konsignace - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
2 min čtení
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...
2 min čtení
accounting
Obchodní podstata
obchodní podstata - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
2 min čtení
accounting
Placená nepřítomnost
placená nepřítomnost - Term to describe paid time off; vacations, sick leave, etc.
2 min čtení
accounting
Proces uzavírání
proces uzavírání - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
2 min čtení
accounting
Složený úrok
složený úrok - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes..."
2 min čtení
accounting
Splatitelná prioritní akcie
splatitelná prioritní akcie - Preferred stock that can be repurchased by issuer for a preset price
2 min čtení
accounting
Splatitelný dluhopis
splatitelný dluhopis - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
2 min čtení
accounting
Srovnatelnost
srovnatelnost - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient ...
2 min čtení
accounting
Účtová osnova
účtová osnova - A listing of the accounts of an entity, along with any identification coding
2 min čtení
accounting
Využití kapacity
využití kapacity - The degree to which an organization's output capabilities are being deployed or utilized
2 min čtení
accounting
Základní kapitál
základní kapitál - A non-specific reference to the ownership interests of shareholders in a corporation
2 min čtení
accounting
Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
2 min čtení
accounting
Accounting Standards Codification (ASC)
Accounting Standards Codification (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
2 min čtení
accounting
Akruální princip
akruální princip - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
2 min čtení
accounting
Aktiva
aktiva - The economic resources owned by an entity; entailing probable future benefits to the entity
2 min čtení
accounting
Aktivita
aktivita - An event that gives rise to the consumption of resources
2 min čtení
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
2 min čtení
accounting
Analýza splatnosti pohledávek
analýza splatnosti pohledávek - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
2 min čtení
accounting
Anuita
anuita - Level streams of payments; with each payment being the same, and occurring at a regular interval
2 min čtení
accounting
Anuita splatná předem
anuita splatná předem - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each time per...
2 min čtení
accounting
Anuity
anuity - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
2 min čtení
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
2 min čtení
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
2 min čtení
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...
2 min čtení
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...
2 min čtení
accounting
Časově rozlišené náklady
časově rozlišené náklady - Unpaid expenses that have already been incurred
2 min čtení
accounting
Časově rozlišené výnosy
časově rozlišené výnosy - Revenues that have been earned and recorded, but are not as yet collected
2 min čtení
accounting
Časové rozlišení
časové rozlišení - Expenses and revenues that gradually accumulate throughout an accounting period
2 min čtení
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...
2 min čtení
accounting
Dosažitelné normy
dosažitelné normy - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
2 min čtení
accounting
Metoda opravných položek
metoda opravných položek - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance...
2 min čtení
accounting
Nositel aktivity
nositel aktivity - Event that causes consumption of an activity
2 min čtení
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...
2 min čtení
accounting
Peněžní vyrovnání
peněžní vyrovnání - Term used to describe additional monetary consideration that may accompany an exchange transaction
2 min čtení
accounting
Proces úprav
proces úprav - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
2 min čtení
accounting
Účetní změny
účetní změny - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance ap...
2 min čtení
accounting
Upravená předvaha
upravená předvaha - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
2 min čtení
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...
2 min čtení
accounting
Zrychlené metody odepisování
zrychlené metody odepisování - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller...
2 min čtení
accounting
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
5 min čtení
finance
accounting
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