Cílový zisk
cílový zisk - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
2 min čtení
financial reporting
Financial Reporting
Jednostupňový výkaz zisku a ztráty
jednostupňový výkaz zisku a ztráty - A simple income statement with a section for all revenues and another for all expenses; there is no direct association betw...
2 min čtení
financial reporting
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
Nerozdělený zisk
nerozdělený zisk - The excess of a corporation's income over its dividends
2 min čtení
financial reporting
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
Přepracování
přepracování - The financial statements of prior periods are redone to reflect the correct amounts
2 min čtení
financial reporting
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
Retrospektivní úprava
retrospektivní úprava - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
2 min čtení
financial reporting
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
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
2 min čtení
financial reporting
Variabilní kalkulování nákladů
variabilní kalkulování nákladů - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contri...
2 min čtení
financial reporting
cost accounting
Výkaz o nerozděleném zisku
výkaz o nerozděleném zisku - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
2 min čtení
financial reporting
Výkaz o peněžních tocích
výkaz o peněžních tocích - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financing a.....
2 min čtení
financial reporting
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
2 min čtení
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
2 min čtení
financial reporting
taxation
Čistý zisk
čistý zisk - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
2 min čtení
financial reporting
Konečná předvaha
konečná předvaha - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
2 min čtení
financial reporting
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
Ostatní komplexní výsledek
ostatní komplexní výsledek - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept ......
2 min čtení
financial reporting
Prospekt
prospekt - The documentation describing financial and business aspects of an initial public offering
2 min čtení
financial reporting
Provozní činnost
provozní činnost - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or...
2 min čtení
financial reporting
Předběžné finanční výkazy
předběžné finanční výkazy - "As if" budgeted financial statements
2 min čtení
financial reporting
financial planning
Úprava minulého období
úprava minulého období - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
2 min čtení
financial reporting
Vícestupňový výkaz zisku a ztráty
vícestupňový výkaz zisku a ztráty - A complex income statement with sections that segregate cost of goods sold calculations and other components of income and e...
2 min čtení
financial reporting
cost accounting
Daň z příjmů
daň z příjmů - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
2 min čtení
financial reporting
taxation
Emisní cena
emisní cena - The amount a company receives in exchange for the initial issue of debt or other financial instrument
2 min čtení
financial reporting
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
2 min čtení
financial reporting
Hlavní kniha
hlavní kniha - A record of the accounts comprising financial statements, and their respective balances
2 min čtení
financial reporting
Nepřímá metoda
nepřímá metoda - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
2 min čtení
financial reporting
Přímá metoda
přímá metoda - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ...
2 min čtení
financial reporting
Souhrnný účet výsledku hospodaření
souhrnný účet výsledku hospodaření - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue an...
2 min čtení
financial reporting
Účetní závěrka
účetní závěrka - Core financial reports that are prepared to represent the financial position and results of operations of a company
2 min čtení
financial reporting
Ukončované činnosti
ukončované činnosti - The special income statement reporting of the impact of disposing or abandoning of a component of a business
2 min čtení
financial reporting
Vnitroobdobová alokace daně
vnitroobdobová alokace daně - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to reporte.....
2 min čtení
financial reporting
taxation
Výkaz zisku a ztráty
výkaz zisku a ztráty - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
2 min čtení
financial reporting
Výnosy
výnosy - A concept that relates to income from continuing operations plus/minus discontinued operations
2 min čtení
financial reporting
Zásada úplnosti informací
zásada úplnosti informací - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial stat......
2 min čtení
financial reporting
Zisk na akcii
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
2 min čtení
financial reporting
Konsolidace
konsolidace - To prepare financial reports for a parent and subsidiary company as a single economic unit
2 min čtení
financial reporting
Současný provozní přístup
současný provozní přístup - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo......
2 min čtení
financial reporting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
2 min čtení
financial reporting
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
Peněžní ekvivalenty
peněžní ekvivalenty - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days
2 min čtení
financial reporting
Úplný výsledek
úplný výsledek - Net income plus items of other úplný výsledek (e.g., market value adjustments of available for sale securities)
2 min čtení
financial reporting
Accounting Standards Update (ASU)
Accounting Standards Update (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
2 min čtení
financial reporting
Audit
audit - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
2 min čtení
financial reporting
Balanced Scorecard
balanced scorecard - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
2 min čtení
financial reporting
Bod zvratu
bod zvratu - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
2 min čtení
financial reporting
cost accounting
Finanční aktiva k prodeji
finanční aktiva k prodeji - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fair value ...
2 min čtení
financial reporting
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
Rozpočet
rozpočet - A planning tool that outlines the financial plans for an organization; there are various types of rozpočets -- operating, capital, and financial
2 min čtení
financial reporting
financial planning
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
Účetní cyklus
účetní cyklus - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi...
2 min čtení
financial reporting
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 míra návratnosti
účetní míra návratnosti - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou......
2 min čtení
financial reporting
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
Účetnictví
účetnictví - A set of concepts and techniques that are used to measure and report financial information about an economic unit
2 min čtení
financial reporting