Věřitelé
Věřitelé - Suppliers to whom we owe money.
2 min čtení
finance
accounting
Finance
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
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
+2
ROI (Návratnost investice)
ROI (Návratnost investice) - a financial metric that measures the profitability of an investment relative to its cost
1 min čtení
finance
metrics
+2
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