ABC/Nákladovanie založené na aktivitách
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
cost accounting
Glossaries
A
Absorpčné kalkulovanie nákladov
absorpčné kalkulovanie nákladov - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
cost 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...
accounting
Accounting Standards Codification (ASC)
Accounting Standards Codification (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
accounting
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
financial reporting
Akruálny princíp
akruálny princíp - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
accounting
Aktíva
aktíva - The economic resources owned by an entity; entailing probable future benefits to the entity
accounting
Aktivita
aktivita - An event that gives rise to the consumption of resources
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
accounting
Amortizácia
Amortizácia - Process similar to depreciation, usually applied to intangible fixed assets.
finance
accounting
Amortizácia
amortizácia - The process used to allocate the cost of an intangible asset to the accounting periods benefited
cost accounting
accounting fundamentals
Analýza splatnosti pohľadávok
analýza splatnosti pohľadávok - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
accounting
Anuita
anuita - Level streams of payments; with each payment being the same, and occurring at a regular interval
accounting
Anuita splatná vopred
anuita splatná vopred - 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...
accounting
Anuity
anuity - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
accounting
API (Application Programming Interface)
API (Application Programming Interface) - a set of protocols that allows different software applications to communicate and exchange data seamlessly
technology
integration
+1
Audit
Audit - An official inspection of a company's accounts.
finance
accounting
Audit
audit - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
financial reporting
Audítori
Audítori - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that ...
finance
accounting
Časové rozlíšenie
časové rozlíšenie - Expenses and revenues that gradually accumulate throughout an accounting period
accounting
Časovo rozlíšené náklady
časovo rozlíšené náklady - Unpaid expenses that have already been incurred
accounting
Časovo rozlíšené výnosy
časovo rozlíšené výnosy - Revenues that have been earned and recorded, but are not as yet collected
accounting
Dosiahnuteľné normy
dosiahnuteľné normy - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
accounting
Finančné aktíva určené na predaj
finančné aktíva určené na predaj - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fair value ...
financial reporting
Komplexný prístup
komplexný prístup - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
financial reporting
accounting fundamentals
Metóda amortizovaných nákladov
metóda amortizovaných nákladov - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amor...
cost accounting
Metóda opravných položiek
metóda opravných položiek - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowance...
accounting
Nákladovanie založené na aktivitách
nákladovanie založené na aktivitách - (ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced t...
cost accounting
Nositeľ aktivity
nositeľ aktivity - Event that causes consumption of an activity
accounting
Pohľadávky
Pohľadávky - Amounts due from customers, also described as a trade debtors.
finance
accounting
Princíp časového rozlíšenia
Princíp časového rozlíšenia - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid...
finance
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
accounting
Ročná ekvivalentná miera (AER)
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
finance
accounting
Ročná percentuálna miera (APR)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
finance
accounting
Ročná účtovná závierka
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
finance
accounting
Skupina nákladov na aktivity
skupina nákladov na aktivity - The costs assigned to a particular activity
cost accounting
Stanovy
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
finance
accounting
Účet
účet - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
accounting fundamentals
Účtovná miera návratnosti
účtovná miera návratnosti - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou......
financial reporting
Účtovná rovnica
účtovná rovnica - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
financial reporting
accounting fundamentals
Účtovné obdobie
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
finance
accounting
Účtovné zmeny
účtovné zmeny - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance ap...
accounting
Účtovníctvo
účtovníctvo - A set of concepts and techniques that are used to measure and report financial information about an economic unit
financial reporting
Účtovný cyklus
účtovný cyklus - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi......
financial reporting
Účty
Účty - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
finance
accounting
Umelá inteligencia (AI)
Umelá inteligencia (AI) - computer systems that can perform tasks typically requiring human intelligence, such as analysis, decision-making, and natural languag...
AI
technology
+2
Upravená predvaha
upravená predvaha - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
accounting
Valné zhromaždenie
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
finance
accounting
Výročná správa a účtovná závierka
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...
finance
accounting
Záväzky
Záväzky - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
finance
accounting
Zrýchlené metódy odpisovania
zrýchlené metódy odpisovania - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller...
accounting
B
Aktivita na úrovni dávky
aktivita na úrovni dávky - Activities that relate to each batch of production; independent of the number of units within that batch
cost accounting
Balanced Scorecard
balanced scorecard - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
financial reporting
Bankový úrok
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above bankový ...
finance
accounting
Bankový výpis
bankový výpis - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
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...
accounting
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...
financial reporting
cost accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
finance
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...
accounting
Dlhopis
Dlhopis - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay you ...
finance
accounting
Dlhopisy na úhradu
dlhopisy na úhradu - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the face...
accounting
Nevymožiteľná pohľadávka
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
finance
accounting
Odsúhlasenie bankového účtu
odsúhlasenie bankového účtu - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments...
accounting
Participatívny rozpočet zdola nahor
participatívny rozpočet zdola nahor - A budget approach driven by the direct participation of lower-level employees
financial planning
Predstavenstvo
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
finance
accounting
Rozpočet
rozpočet - A planning tool that outlines the financial plans for an organization; there are various types of rozpočets -- operating, capital, and financial
financial reporting
financial planning
Rozpočtová rezerva
rozpočtová rezerva - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual pe...
financial planning
Rozpočtový výbor
rozpočtový výbor - A group of senior managers from each business unit charged with leading the budget preparation and review process
financial planning
Súvaha
súvaha - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
financial reporting
accounting fundamentals
Účtovná hodnota
účtovná hodnota - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
financial reporting
cost accounting
+1
Účtovná hodnota na akciu
účtovná hodnota na akciu - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
accounting fundamentals
Vyrovnanie v hotovosti
vyrovnanie v hotovosti - Term used to describe additional monetary consideration that may accompany an exchange transaction
accounting
Základná sadzba
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.
finance
accounting
Základný zisk na akciu
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
accounting
Zhodnotenie
zhodnotenie - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by.....
cost accounting
accounting fundamentals
C
Akciový kapitál
akciový kapitál - A non-specific reference to the ownership interests of shareholders in a corporation
accounting
Aktivita na úrovni zákazníka
aktivita na úrovni zákazníka - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
accounting
Analýza nákladov, objemu a zisku
analýza nákladov, objemu a zisku - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
cost accounting
Bežná likvidita
bežná likvidita - A measure of liquidity, calculated by dividing current assets by current liabilities
accounting fundamentals
Centralizované rozhodovanie
centralizované rozhodovanie - A business style where top leaders make and direct most important decisions
accounting
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...
financial reporting
Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
accounting
Daň z príjmov právnických osôb
Corporation tax - Paid by UK companies on their profits.
finance
accounting
Dobropis
Dobropis - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inadeq...
finance
accounting
Dobropisný oznámenie
dobropisný oznámenie - A seller-prepared document evidencing an approved return of merchandise for credit against an account
accounting
Hotovosť
hotovosť - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
accounting
Hotovostná zľava
hotovostná zľava - A reduction in invoice price offered to customers to encourage prompt payment of invoices
accounting
Hotovostný princíp
hotovostný princíp - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no...
accounting
Hotovostný rozpočet
hotovostný rozpočet - An essential budget component detailing planned cash receipts, disbursements, and financing actions
financial planning
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
accounting
Kapitál
Kapitál - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
finance
accounting
Kapitálové výdavky
kapitálové výdavky - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount......
cost accounting
accounting fundamentals
Kapitálové výdavky (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
finance
accounting
Kapitálový výdavok
Kapitálový výdavok - Spending on non-current (fixed) assets of a business.
finance
accounting
Kmeňové akcie
kmeňové akcie - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
accounting fundamentals
Kompenzačný zostatok
kompenzačný zostatok - An amount that must be left on deposit and cannot be withdrawn
accounting
Komplexná kapitálová štruktúra
komplexná kapitálová štruktúra - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
accounting
Konsignácia
konsignácia - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
accounting
Konsolidácia
konsolidácia - To prepare financial reports for a parent and subsidiary company as a single economic unit
financial reporting
Kontrolný účet
kontrolný účet - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
accounting
Kontrolór
kontrolór - The primary person responsible for the cost and managerial accounting functions
cost accounting
Konvertibilná preferenčná akcia
konvertibilná preferenčná akcia - Preferred stock that can be exchanged for common stock at some preagreed ratio
accounting
Konvertibilný dlhopis
konvertibilný dlhopis - A bond that may be converted by the holder into stock of the issuing company
accounting
Konzistentnosť
konzistentnosť - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
accounting
Korporácia
korporácia - A form of business organization where ownership is represented by divisible units called shares of stock
accounting
Krátkodobé záväzky
krátkodobé záväzky - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
accounting
Krátkodobý záväzok
Krátkodobý záväzok - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date...
finance
accounting
Kredit
kredit - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua...
accounting fundamentals
Kumulatívna preferenčná akcia
kumulatívna preferenčná akcia - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be ...
accounting
Kupónový dlhopis
kupónový dlhopis - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
accounting
Nákladová inflácia
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
finance
accounting
Nákladové stredisko
nákladové stredisko - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has lit...
cost accounting
Nákladové účtovníctvo
nákladové účtovníctvo - The process by which an organization's cost is collected, assigned, and interpreted
cost accounting
Nákladový ovplyvňovač
nákladový ovplyvňovač - The factor that is viewed as causing costs to be incurred within an organization
cost accounting
Náklady na konverziu
náklady na konverziu - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
cost accounting
Náklady na predaný tovar
náklady na predaný tovar - The total cost attributed to units of inventory actually sold during a period
cost accounting
Náklady na vyrobené výrobky
náklady na vyrobené výrobky - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di.....
cost accounting
Náklady predaja
Cost Of Sales - See 'cost of goods sold'.
finance
accounting
Náklady výroby
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
finance
accounting
Nositeľ nákladov
nositeľ nákladov - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
cost accounting
Obežný majetok
Obežný majetok - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business...
finance
accounting
Obežný majetok
obežný majetok - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
accounting fundamentals
Obchodná podstata
obchodná podstata - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
accounting
Obozretnosť
obozretnosť - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
financial reporting
accounting fundamentals
Peňažné ekvivalenty
peňažné ekvivalenty - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days
financial reporting
Peňažný tok
Cash flow - the movement of money into and out of a business. Understanding and managing peňažný tok is critical for business survival and growth
finance
accounting
+2
Platená neprítomnosť
platená neprítomnosť - Term to describe paid time off; vacations, sick leave, etc.
accounting
Podmienené záväzky
podmienené záväzky - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment...
accounting fundamentals
Porovnateľnosť
porovnateľnosť - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient .....
accounting
Použitý kapitál
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
finance
accounting
Predaj na úver
Predaj na úver - A business entity sells goods or services and allows the customer to make payment at a later date.
finance
accounting
Predpoklad toku nákladov
predpoklad toku nákladov - An assumption about how costs are assigned to inventory in the accounting records
cost accounting
Priebežný rozpočet
priebežný rozpočet - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
financial planning
Príspevok na úhradu
príspevok na úhradu - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
cost accounting
Proces uzavierania
proces uzavierania - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
accounting
Projekcie peňažných tokov
Projekcie peňažných tokov - Statements of cash expected to flow into and out of a business over a particular period.
finance
accounting
Protiúčet aktív
protiúčet aktív - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
accounting
Rozhodnutie o kapitálových výdavkoch
rozhodnutie o kapitálových výdavkoch - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
financial planning
Spoločné fixné náklady
spoločné fixné náklady - Fixed costs that are incurred to support more than one business unit
cost accounting
Správa o nákladoch výroby
správa o nákladoch výroby - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
cost accounting
Súčasný operatívny prístup
súčasný operatívny prístup - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo......
financial reporting
Účtová osnova
účtová osnova - A listing of the accounts of an entity, along with any identification coding
accounting
Úplný výsledok
úplný výsledok - Net income plus items of other úplný výsledok (e.g., market value adjustments of available for sale securities)
financial reporting
Úver (obchodné podmienky)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
finance
accounting
Veriteľ
Veriteľ - A person or firm that has lent your business money or to whom you owe money.
finance
accounting
Veritelia
Veritelia - Suppliers to whom we owe money.
finance
accounting
Výkaz ziskov a strát s príspevkom na úhradu
výkaz ziskov a strát s príspevkom na úhradu - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fix...
cost accounting
Vypovedateľná preferenčná akcia
vypovedateľná preferenčná akcia - Preferred stock that can be repurchased by issuer for a preset price
accounting
Vypovedateľný dlhopis
vypovedateľný dlhopis - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
accounting
Využitie kapacity
využitie kapacity - The degree to which an organization's output capabilities are being deployed or utilized
accounting
Vyžiadané (akciový kapitál)
Vyžiadané (akciový kapitál) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
finance
accounting
Zábezpeka
Zábezpeka - 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 zábezpeka and sell...
finance
accounting
Zákon o obchodných spoločnostiach
Zákon o obchodných spoločnostiach - Legislation to control the activities and administration of limited liability companies.
finance
accounting
Záložné právo k majetku
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...
finance
accounting
Záväzky
záväzky - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
accounting fundamentals
Zaviazané fixné náklady
zaviazané fixné náklady - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p...
cost accounting
taxation
Zložený úrok
zložený úrok - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes..."
accounting
Zmena účtovného odhadu
zmena účtovného odhadu - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); handl...
accounting fundamentals
D
Dashboard
dashboard - Customized business software that delivers key real time business data in an easily monitored layout
accounting
Databáza
databáza - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mul......
accounting
Debet
Debet - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
finance
accounting
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...
accounting fundamentals
Debetná karta
debetná karta - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
accounting
Debetné oznámenie
debetné oznámenie - A purchaser-prepared document evidencing a return of merchandise to a seller
accounting
Decentralizované rozhodovanie
decentralizované rozhodovanie - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to low......
accounting
Deriváty
deriváty - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and...
accounting
Diskont z dlhopisov
diskont z dlhopisov - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than ....
accounting
Diskrečné fixné náklady
diskrečné fixné náklady - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad......
cost accounting
financial planning
Dividenda
Dividenda - Money paid by a company from its profits to its shareholders.
finance
accounting
Dividendová sadzba
dividendová sadzba - Dividend per share divided by stock price; also called dividend yield
accounting
Dividendy
dividendy - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
accounting
Dividendy v omeškaní
dividendy v omeškaní - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol......
accounting
Dlžníci
Dlžníci - The amount outstanding on customers' accounts.
finance
accounting
Dlžník
Dlžník - A person or firm that owes money to your business.
finance
accounting
Dvojnásobne zrýchlené odpisovanie
dvojnásobne zrýchlené odpisovanie - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by...
accounting
Inflácia ťahaná dopytom
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
finance
accounting
Metóda priameho odpisu
metóda priameho odpisu - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written off
accounting
Metóda zrýchleného odpisovania
metóda zrýchleného odpisovania - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
accounting
Neuhradenie zmenky
neuhradenie zmenky - To fail to pay a note at maturity
accounting
Nezabezpečený dlhopis
nezabezpečený dlhopis - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
accounting
Odchýlka efektívnosti priamej práce
odchýlka efektívnosti priamej práce - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per hour [(s...
accounting
Odchýlka sadzby priamej práce
odchýlka sadzby priamej práce - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(standard ra...
accounting
Odložená daň
Odložená daň - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing difference...
finance
accounting
Odpísateľná báza
odpísateľná báza - Cost minus salvage value; the amount of cost that will be allocated to the service life
cost accounting
Odpisy
odpisy - The process used to allocate the cost of a long-lived property to the accounting periods benefited
cost accounting
Plán definovaných požitkov
plán definovaných požitkov - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not known...
cost accounting
Plán definovaných príspevkov
plán definovaných príspevkov - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions a...
accounting
Pomer výplaty dividend
pomer výplaty dividend - Dividend per share divided by earnings per share
accounting
Priama metóda
priama metóda - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ...
financial reporting
Priama metóda/Alokácia nákladov služieb
priama metóda/alokácia nákladov služieb - An allocation process whereby service department costs are assigned directly to productive departments (compare to st....
cost accounting
Priama práca
priama práca - Gross wages paid to those who physically and directly work on the goods being produced
accounting
Priame náklady
priame náklady - A cost easily traced to a specific job; generally direct material and direct labor
cost accounting
Priamy materiál
priamy materiál - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that......
cost accounting
Riaditeľ
Riaditeľ - A member of the board of riaditeľs who bears the responsibility of managing the company on behalf of the shareholders.
finance
accounting
Riaditeľ(-ia)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
finance
accounting
Rozpočet nákupu priameho materiálu
rozpočet nákupu priameho materiálu - A budget that details expected direct material purchases, along with the related cash payments
financial planning
Rozpočet priamej práce
rozpočet priamej práce - A budget that details expected direct labor needs, along with the related costs of labor
cost accounting
financial planning
Ťažba prírodných zdrojov
ťažba prírodných zdrojov - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
cost accounting
accounting fundamentals
Ukončované činnosti
ukončované činnosti - The special income statement reporting of the impact of disposing or abandoning of a component of a business
financial reporting
Vklady na ceste
vklady na ceste - Receipts entered on company records but not yet posted by the bank
accounting
Výbery
Výbery - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
finance
accounting
Výnosy budúcich období
Výnosy budúcich období - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting period, ...
finance
accounting
Zriedený zisk na akciu
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
accounting
Zrieďujúce cenné papiere
zrieďujúce cenné papiere - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares ou...
accounting
E
Aktivita udržiavajúca entitu
aktivita udržiavajúca entitu - Activities that relate to an entity's ability to operate; independent of business volume
accounting
Amortizácia efektívnou úrokovou sadzbou
amortizácia efektívnou úrokovou sadzbou - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant perce...
accounting
Balíky podnikových zdrojov
Balíky podnikových zdrojov - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
accounting
EBIT
EBIT - An analyst's calculation to reflect "earnings before interest and taxes"
taxation
EBITDA
EBITDA - An analyst's calculation to reflect "earnings before interest, taxes, depreciation, and amortization"
taxation
Ekvivalentné jednotky
ekvivalentné jednotky - A measure of physical units expressed in terms of finished units
accounting
Entita, entity
Entita, entity - Something that exists independently, such as a business which exists independently of the owner.
finance
accounting
ERP systém
Enterprise Resource Planning (ERP) system - a comprehensive software platform that integrates and manages core business processes across an entire organization
ERP
software
+2
Ex-dividenda
ex-dividenda - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
accounting
Metóda vlastného imania
metóda vlastného imania - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized by the ...
accounting fundamentals
Náklad
Náklad - Generally the running costs of a business.
finance
accounting
Náklady
náklady - The costs incurred in producing revenues
cost accounting
Predpoklad ekonomickej jednotky
predpoklad ekonomickej jednotky - Accounting information should be presented for circumscribed distinct economic units
accounting
Úspory z rozsahu
úspory z rozsahu - Efficiencies associated with increases in volume
accounting
Vlastné imanie
Vlastné imanie - 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 liqu...
finance
accounting
Výmenná transakcia
výmenná transakcia - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
accounting fundamentals
Výnos
Výnos - A phrase that is often interchangeable with profits.
finance
accounting
Výnosy
výnosy - A concept that relates to income from continuing operations plus/minus discontinued operations
financial reporting
Zamestnanec
zamestnanec - A person who works for a specific business and whose activities are directed by that business
accounting
Záväzok
záväzok - A budgetary restriction occurring in advance of a related expenditure
financial planning
Zisk na akciu
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
finance
accounting
Zisk na akciu
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 ...
financial reporting
F
Budúca hodnota
budúca hodnota - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based ....
accounting
Dlhodobý majetok
Dlhodobý majetok - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative ...
finance
accounting
Dlhodobý majetok
Fixed assets - Assets that you intend to keep for longer than twelve months.
finance
accounting
F.O.B. miesto odoslania
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
accounting
F.O.B. miesto určenia
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
accounting
FICA
FICA - Federal Insurance Contributions Act (also known as social security and Medicare); establishes a tax that employers must withhold and match for governm...
taxation
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
financial reporting
Finančné aktivity
finančné aktivity - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions o...
accounting
Finančné riadenie
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
finance
accounting
Finančné účetníctvo
finančné účetníctvo - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedures...
accounting
Finančný leasing
finančný leasing - A lease that effectively transfers the risks and rewards of ownership to the lessee
accounting
Fixné náklady
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
finance
accounting
Fixné náklady
fixné náklady - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
cost accounting
Flexibilný rozpočet
flexibilný rozpočet - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
financial planning
Form 1099
Form 1099 - A form required to be issued to an independent contractor reporting amounts paid; to assist with tax compliance issues (this form used to report ...
taxation
auditing
FUTA
FUTA - Federal Unemployment Tax levied on employer to provide funds for unemployed workers; rate is dependent on existence of SUTA and employer history of la...
taxation
Hospodársky rok
hospodársky rok - A one-year accounting period that does not correspond to a calendar year
accounting
Metóda FIFO
metóda fifo - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
cost accounting
Odchýlka objemu fixnej réžie
odchýlka objemu fixnej réžie - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base......
cost accounting
financial planning
Odchýlka výdavkov fixnej réžie
odchýlka výdavkov fixnej réžie - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
cost accounting
financial planning
Princíp úplného zverejnenia
princíp úplného zverejnenia - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial stat....
financial reporting
Prognóza
Prognóza - Prognóza estimate of future performance and position based on stated assumptions and usually including a quantified amount.
finance
accounting
Rozpočet výrobnej režie
rozpočet výrobnej režie - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
cost accounting
financial planning
Účtovanie v reálnej hodnote
účtovanie v reálnej hodnote - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
accounting
Účtovná závierka
účtovná závierka - Core financial reports that are prepared to represent the financial position and results of operations of a company
financial reporting
Verné zobrazenie
verné zobrazenie - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
accounting
Výrobky
výrobky - Finished goods represent the cost of completed products awaiting sale to a customer
cost accounting
G
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
accounting
Goodwill
goodwill - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
accounting fundamentals
Hlavná kniha
hlavná kniha - A record of the accounts comprising financial statements, and their respective balances
financial reporting
Hrubá metóda
hrubá metóda - A method of recording purchases of inventory at invoice price
accounting
Hrubá mzda
hrubá mzda - Also known as gross earnings; this it is the total amount earned by an employee before any deductions
taxation
Hrubý
Hrubý - The total amount of money a company has earned in a period of time before deductions such as taxes.
finance
accounting
Hrubý zisk
hrubý zisk - A calculated amount corresponding to net sales minus cost of goods sold
cost accounting
Hrubý zisk (alebo marža)
Hrubý zisk (alebo marža) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
finance
accounting
Metóda hrubého zisku
metóda hrubého zisku - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sale.....
cost accounting
Predpoklad nepretržitého trvania
predpoklad nepretržitého trvania - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the future...
accounting
Princíp nepretržitého trvania
Princíp nepretržitého trvania - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable future....
finance
accounting
Stupeň zadlženia
Stupeň zadlženia - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
finance
accounting
Tovar na ceste
tovar na ceste - Goods in the process of being transported to the buyer; ownership is based on freight terms
accounting
Tovar na predaj
tovar na predaj - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory available ...
accounting
H
Investície držané do splatnosti
investície držané do splatnosti - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost method
cost accounting
Metóda najvyššej a najnižšej hodnoty
metóda najvyššej a najnižšej hodnoty - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the hi...
cost accounting
Princíp historických cien
princíp historických cien - The concept that many transactions and events are to be measured and reported at acquisition cost
cost accounting
I
Dane z príjmov
dane z príjmov - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
financial reporting
taxation
Dlhodobý nehmotný majetok
Dlhodobý nehmotný majetok - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
finance
accounting
Emisná cena
emisná cena - The amount a company receives in exchange for the initial issue of debt or other financial instrument
financial reporting
Faktoring
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
finance
accounting
Faktúra
Faktúra - A document from supplier to buyer summarising goods or services supplied and the price payable.
finance
accounting
Fakturačná cena
fakturačná cena - List price less any trade discounts
accounting
Ideálne normy
ideálne normy - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
accounting
Inflácia
Inflácia - A percentage figure that represents how much prices of goods and services increased over a specific period.
finance
accounting
Inkrementálne rozpočtovanie
inkrementálne rozpočtovanie - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information ...
financial planning
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
accounting
Integrácia
Integrácia - connecting different software systems to work together and share data seamlessly
technology
software
+2
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
accounting
Interný audítor
interný audítor - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
accounting
Investičné aktivity
investičné aktivity - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term assets......
accounting fundamentals
Investičné stredisko
investičné stredisko - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d...
cost accounting
Medzinárodné štandardy finančného výkazníctva (IFRS)
Medzinárodné štandardy finančného výkazníctva (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
accounting
Náklady zahrňované do zásob
náklady zahrňované do zásob - Product costs that attach to inventory
cost accounting
Nehmotný majetok
nehmotný majetok - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
accounting fundamentals
Nepriama metóda
nepriama metóda - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
financial reporting
Nepriame náklady
nepriame náklady - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
cost accounting
Nezávislý dodávateľ
nezávislý dodávateľ - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t......
accounting
Platobná neschopnosť
Platobná neschopnosť - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
finance
accounting
Prvotná verejná ponuka
prvotná verejná ponuka - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds......
accounting
Spoločnosť, do ktorej sa investuje
spoločnosť, do ktorej sa investuje - The company in which another has an investment
accounting
Súhrnný účet výsledku hospodárenia
súhrnný účet výsledku hospodárenia - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue an...
financial reporting
Úrok
úrok - The charge imposed on the borrower of funds for the use of money
accounting
Vnútorné výnosové percento
vnútorné výnosové percento - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th...
accounting
Vnútroobdobová alokácia dane
vnútroobdobová alokácia dane - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to reporte....
financial reporting
taxation
Výkaz ziskov a strát
výkaz ziskov a strát - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
financial reporting
Zásoby
zásoby - Goods held for resale to others
accounting
Zníženie hodnoty
zníženie hodnoty - When the carrying amount of an asset is not recoverable from its future cash flow
accounting fundamentals
J
Denník
denník - A chronological listing of the transactions and events of an organization, in debit/credit format
accounting
Kalkulačný list zákazky
kalkulačný list zákazky - A document representing a compilation of cost data for a specific job
cost accounting
Metóda zákazkového kalkulovania
metóda zákazkového kalkulovania - A costing approach whereby actual labor and material is tracked for each job or product
cost accounting
Riadenie zásob Just in Time
riadenie zásob just in time - Raw materials are received from supplies just as they are needed in the production process
cost accounting
Špekulatívna obligácia
špekulatívna obligácia - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high intere...
accounting
Zápis do denníka
zápis do denníka - The process of recording transactions and events into the journal
accounting
K
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
accounting
Kľúčový ukazovateľ výkonnosti (KPI)
KPI (Key Performance Indicator) - measurable values that demonstrate how effectively a company is achieving key business objectives
metrics
performance
+2
L
Dlhodobé investície
dlhodobé investície - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
accounting
Dlhodobé záväzky
dlhodobé záväzky - Any obligation that is not current, and include bank loans, mortgage notes, and the like
accounting
Katalógová cena
katalógová cena - An established price determined by reference to a catalog or general price list; before any discounts
accounting
Kúpa na jednu sumu
kúpa na jednu sumu - A single price paid for a package of assets; the purchase price must be allocated to each of the components
accounting fundamentals
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
finance
accounting
Likvidita
likvidita - The ability of a firm to meet its near-term obligations as they come due
accounting
Likvidné aktívum
Liquid asset - An asset that can be easily converted into cash.
finance
accounting
Metóda LIFO
metóda lifo - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
cost accounting
Nájomca
nájomca - Periodic payment from the user (nájomca) of an asset to an owner (lessor) of the asset
accounting fundamentals
Nižšia z obstarávacej ceny alebo čistej realizovateľnej hodnoty
nižšia z obstarávacej ceny alebo čistej realizovateľnej hodnoty - To report inventory at the lower of its cost or net realizable value
cost accounting
Obmedzené ručenie
Obmedzené ručenie - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes into liq...
finance
accounting
Prenajímateľ
prenajímateľ - Periodic payment from the user (lessee) of an asset to an owner (prenajímateľ) of the asset
accounting fundamentals
Prenájom/Nájomca a Prenajímateľ
prenájom/nájomca a prenajímateľ - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
accounting fundamentals
Spoločnosť s ručením obmedzeným (s.r.o.)
Spoločnosť s ručením obmedzeným (s.r.o.) - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
finance
accounting
Štíhla výroba
štíhla výroba - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising ...
accounting
Technické zhodnotenie pozemkov
technické zhodnotenie pozemkov - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to be...
cost accounting
Zákonný kapitál
zákonný kapitál - Usually the par value of the stock of a corporation
accounting
Záväzky
záväzky - Amounts owed by an entity to others
accounting
M
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.
accounting
Dátum splatnosti
dátum splatnosti - The date on which a note and related interest are due to be paid
accounting
Hlavný rozpočet
hlavný rozpočet - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater....
cost accounting
financial planning
Hodnota pri splatnosti
hodnota pri splatnosti - The amount due at maturity of a note; includes principal and interest
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
accounting
Management Buyout (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
finance
accounting
Manažérske účetníctvo
manažérske účetníctvo - An area of accounting concerned with reporting results to managers and others who are internal to an organization
accounting
Marža
Marža - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marža.
finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
finance
accounting
Metóda najmenších štvorcov
metóda najmenších štvorcov - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observatio...
cost accounting
Metóda váženého priemeru
metóda váženého priemeru - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
cost accounting
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...
cost accounting
accounting fundamentals
+1
Modifikovaná hotovostná báza
modifikovaná hotovostná báza - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
accounting fundamentals
Odchýlka ceny materiálu
odchýlka ceny materiálu - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material......
accounting
Odchýlka množstva materiálu
odchýlka množstva materiálu - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(......
accounting
Predpoklad peňažnej jednotky
predpoklad peňažnej jednotky - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
accounting
Princíp súvzťažnosti
princíp súvzťažnosti - To associate expenses with revenues, and record them in simultaneous accounting periods
accounting
Riadenie podľa výnimiek
riadenie podľa výnimiek - A management focus of attention on areas where corrective measures appear necessary
accounting
Trhová kapitalizácia
Trhová kapitalizácia - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per shar...
finance
accounting
Viacstupňový výkaz ziskov a strát
viacstupňový výkaz ziskov a strát - A complex income statement with sections that segregate cost of goods sold calculations and other components of income and e...
financial reporting
cost accounting
Výdajka materiálu
výdajka materiálu - Form showing what material has been removed from the raw materials stock and put into production
cost accounting
Výrobná réžia
výrobná réžia - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
cost accounting
Vystaviteľ
vystaviteľ - The party creating the note and agreeing to make payment
accounting
Významnosť
významnosť - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o......
accounting
Zmiešané náklady
zmiešané náklady - A cost that has both fixed and variable components
cost accounting
N
Čistá metóda
čistá metóda - A method of recording purchases of inventory at invoice price less available cash discounts
accounting
Čistá mzda
čistá mzda - Also known as net earnings; this is the gross pay less all applicable deductions ("take home pay")
taxation
Čistá realizovateľná hodnota
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
cost accounting
Čistá realizovateľná hodnota (pohľadávky)
čistá realizovateľná hodnota (pohľadávky) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowa...
accounting
Čistá strata
čistá strata - The excess of expenses over revenues for a designated period of time
accounting
Čistá súčasná hodnota
čistá súčasná hodnota - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment'...
accounting
Čistá účtovná hodnota
Čistá účtovná hodnota - Costs of non-current (fixed)( asset minus accumulated depreciation.
finance
accounting
Čisté aktíva
Čisté aktíva - Assets minus liabilities (equals ownership interest).
finance
accounting
Čistý
Čistý - The amount of profit left after deductions such as tax have been made.
finance
accounting
Čistý zisk
Čistý zisk - Sales minus cost of sales minus all administrative and selling costs.
finance
accounting
Čistý zisk
čistý zisk - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
financial reporting
Negatívny vlastný kapitál
Negative equity - When the value of an asset is less than what you initially paid.
finance
accounting
Neobchodné pohľadávky
neobchodné pohľadávky - Amounts due from transactions and events not directly related to sales of products or services
accounting
Nevratná obligácia
nevratná obligácia - A bond that cannot be paid off with the proceeds of a new debt issue
accounting
Nevykúpiteľná obligácia
nevykúpiteľná obligácia - A bond that cannot be paid off before scheduled maturity
accounting
Nominálna hodnota (akcie)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
finance
accounting
Nominálna úroková sadzba
Nominal interest rate - An interest rate that isn't adjusted for inflation.
finance
accounting
Nominálne účty
nominálne účty - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo..."...
accounting
Pohľadávky z dlžobných úpisov
pohľadávky z dlžobných úpisov - A written promise from a client or customer to pay a definite amount of money on a specific future date
accounting
Prírodné zdroje
prírodné 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...
accounting fundamentals
Prirodzený obchodný rok
prirodzený obchodný rok - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year....
accounting
Šek bez krytia
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
accounting
Záväzky z vydaných dlžobných úpisov
záväzky z vydaných dlžobných úpisov - Formal short-term borrowings usually evidenced by a specific written promise to pay
accounting
O
Kmeňové akcie
Kmeňové akcie - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
finance
accounting
Nadmerné zaúčtovanie réžie
nadmerné zaúčtovanie réžie - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated for the ...
cost accounting
Náklady obetovanej príležitosti
náklady obetovanej príležitosti - The cost of a foregone alternative; may include lost revenue
cost accounting
Nevyúčtované šeky
nevyúčtované šeky - Checks entered on company records but not yet cleared by the bank
accounting
Obyčajná anuita
obyčajná 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
accounting
Operatívny leasing
operatívny 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....
accounting fundamentals
Ostatné aktíva
ostatné aktíva - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
financial reporting
accounting fundamentals
Ostatný komplexný výsledok
ostatný komplexný výsledok - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept ......
financial reporting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
accounting
Prevádzkové aktivity
prevádzkové aktivity - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or......
financial reporting
Prevádzkové náklady
prevádzkové náklady - General expense category for selling and administrative costs
cost accounting
Prevádzkové výdavky (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
finance
accounting
Prevádzkový cyklus
prevádzkový cyklus - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receiv...
accounting
Prevádzkový zisk/strata
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
finance
accounting
Réžia
Réžia - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
finance
accounting
Sadzba prirážky réžie
sadzba prirážky réžie - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated applicati...
cost accounting
Vklady vlastníkov
vklady vlastníkov - Resources provided to an organization by a person in exchange for a position of ownership in the organization
accounting
P
Aktivita na úrovni produktu
aktivita na úrovni produktu - Activities that relate to the number of products produced; independent of the number of units produced
accounting
Cenová elasticita dopytu
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
finance
accounting
Dôchodkový plán
dôchodkový plán - A general term to describe some form of arrangement for continuing payments to retirees
accounting
Dôkaz hotovosti
dôkaz hotovosti - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the month...
accounting
Drobná hotovosť
drobná hotovosť - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
accounting
EBIT
PBIT - Profit before interest and tax.
finance
accounting
Emisné ážio
emisné ážio - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
accounting
Fyzická inventúra
fyzická inventúra - The process of counting inventory actually on hand
accounting
Istina
istina - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
accounting
Konečná súvaha
konečná súvaha - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
financial reporting
Metóda návratnosti
metóda návratnosti - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
accounting
Metódy procesného kalkulovania nákladov
metódy procesného kalkulovania nákladov - A product costing method particularly well suited to situations where production occurs in a continuous process; costs...
cost accounting
Náklady budúcich období
náklady budúcich období - Goods or services purchased in advance of their consumption
accounting
Náklady obdobia
náklady obdobia - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
cost accounting
Náklady výrobku
náklady výrobku - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
cost accounting
Nehnuteľnosti, stroje a zariadenia
nehnuteľnosti, stroje a zariadenia - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
cost accounting
accounting fundamentals
Nominálna hodnota
nominálna hodnota - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock...
accounting
Nominálna hodnota obligácie
nominálna hodnota obligácie - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
accounting
Opravná položka k pochybným pohľadávkam
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
finance
accounting
Osobná spoločnosť
osobná spoločnosť - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
accounting
Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
finance
accounting
PCAOB
PCAOB - Public Company Accounting Oversight Board -- a private-sector, non-profit corporation charged with overseeing the auditors of public companies
auditing
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......
accounting
Permanentný systém zásob
permanentný systém zásob - A "real-time" inventory system that updates inventory records with each purchase and sale
accounting
Pomer ceny a zisku
pomer ceny a zisku - The per share market value of a stock divided by its earnings per share
accounting
Preddavok
Preddavok - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset, then...
finance
accounting
Prednostné právo na upísanie akcií
prednostné právo na upísanie akcií - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional s...
accounting
Predpoklad periodicity
predpoklad periodicity - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,...
accounting
Predpokladané finančné výkazy
predpokladané finančné výkazy - "As if" budgeted financial statements
financial reporting
financial planning
Prémia z dlhopisov
prémia z dlhopisov - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than th....
accounting
Priame náklady
priame náklady - Product costs that are direct in nature; direct materials and direct labor
cost accounting
Príjemca platby
príjemca platby - The party to whom a note is made payable
accounting
Prioritné akcie
prioritné akcie - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside pa......
accounting
Procesné kalkulovanie nákladov
procesné kalkulovanie nákladov - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process tha...
cost accounting
Prospekt
prospekt - The documentation describing financial and business aspects of an initial public offering
financial reporting
Rezerva
Rezerva - A liability of uncertain timing or amount.
finance
accounting
Stredisko zisku
stredisko zisku - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
cost accounting
Súčasná hodnota
súčasná hodnota - Also known as discounting; determines the current worth of cash to be received in the future
accounting
Účet ziskov a strát
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...
finance
accounting
Úprava predchádzajúceho obdobia
úprava predchádzajúceho obdobia - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
financial reporting
Verejné účtovníctvo
verejné účtovníctvo - Accounting activities provided by a person to the general public, typically relating to audit, tax and similar services
taxation
auditing
Výrobný rozpočet
výrobný rozpočet - A budget that details planned levels of production; takes into account sales and inventory build/decline
cost accounting
financial planning
Založený na zásadách
založený na zásadách - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
accounting
Zaúčtovanie
zaúčtovanie - The process of transferring journal entry effects into the respective general ledger accounts
accounting
Zisk
Zisk - Calculated as revenue (income) minus expenses.
finance
accounting
Zľavy z nákupu
zľavy z nákupu - A cash discount available on purchases of merchandise on account; encourages prompt payment
accounting
Q
Rýchly pomer likvidity
rýchly pomer likvidity - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by current...
accounting fundamentals
R
Faktor zdrojov
faktor zdrojov - The concept that activities create the need for resources which will be consumed in the production process
cost accounting
Metóda maloobchodných zásob
metóda maloobchodných zásob - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to know...
cost accounting
Náhrada
náhrada - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
cost accounting
accounting fundamentals
Návratnosť investície
návratnosť investície - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Opera.....
financial reporting
accounting fundamentals
Návratnosť investície (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
finance
accounting
Nerozdelený zisk
nerozdelený zisk - The excess of a corporation's income over its dividends
financial reporting
Obchodný register
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
finance
accounting
Prepočítanie
prepočítanie - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op......
financial reporting
accounting fundamentals
Prepracovanie
prepracovanie - The financial statements of prior periods are redone to reflect the correct amounts
financial reporting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
accounting
Reálna úroková sadzba
Real interest rate - The rate of interest minus the current rate of inflation.
finance
accounting
Reálne účty
reálne účty - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
accounting fundamentals
Registrovaný dlhopis
registrovaný dlhopis - A bond for which ownership records are maintained, and interest is paid to the registered owner
accounting
Relevantné náklady
relevantné náklady - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
cost accounting
Relevantné rozpätie
relevantné rozpätie - The level of activity for which assumptions underlying CVP are expected to hold true
accounting
Relevantnosť
relevantnosť - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co...
accounting
Rentabilita aktív
rentabilita aktív - A ratio comparing income (net income plus interest) to the average total assets
financial reporting
accounting fundamentals
Rentabilita kapitálu
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
finance
accounting
Rentabilita vlastného imania
rentabilita vlastného imania - A ratio comparing income (net income minus preferred dividends) to the average total equity
financial reporting
accounting fundamentals
Retrospektívna úprava
retrospektívna úprava - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
financial reporting
Rezervy
Rezervy - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most common...
finance
accounting
Reziduálny príjem
reziduálny príjem - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
financial reporting
cost accounting
+1
ROI (Návratnosť investície)
ROI (Návratnosť investície) - a financial metric that measures the profitability of an investment relative to its cost
finance
metrics
+2
Stornovací zápis
stornovací zápis - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
accounting
Stredisko zodpovednosti
stredisko zodpovednosti - The part of an organization under the control of a manager
accounting
Suroviny
suroviny - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
accounting
Výdavky na prevádzku
výdavky na prevádzku - Not a capital expenditure; to be expensed as incurred
accounting
Vykazovanie výnosov
vykazovanie výnosov - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
accounting
Výnosy
výnosy - Inflows and other benefits received in exchange for the providing of goods and services
accounting
Založený na pravidlách
založený na pravidlách - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
accounting
Zdroj
zdroj - The elements consumed by activities and cost objects
cost accounting
Zostatková hodnota
zostatková hodnota - Amount expected be realized at the end of an asset's service life; "salvage value"
accounting fundamentals
S
Akcia
akcia - Transferable units of ownership in a corporation
accounting
Akcionári
Akcionári - Owners of a limited liability company.
finance
accounting
Akciový certifikát
Akciový certifikát - A document providing evidence of share ownership.
finance
accounting
Analytický účet
analytický účet - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
accounting
Bodový graf
bodový graf - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
cost accounting
Cenné papiere
Cenné papiere - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as cenné papiere.
finance
accounting
Cenný papier
Cenný papier - Typically required by lenders against a loan, such as premises or plant equipment.
finance
accounting
Dividenda v akciách
dividenda v akciách - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares out...
accounting fundamentals
Dlhopis s amortizačným fondom
dlhopis s amortizačným fondom - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the debt a...
accounting
Emisné ážio
Emisné ážio - The price paid for shares in a company over and above their nominal value.
finance
accounting
Fyzická osoba podnikateľ
fyzická osoba podnikateľ - A non-corporation business owned by a sole individual
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
accounting
Jednostupňový výkaz ziskov a strát
jednostupňový výkaz ziskov a strát - A simple income statement with a section for all revenues and another for all expenses; there is no direct association betw...
financial reporting
Lineárna metóda
lineárna metóda - 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...
accounting
Lineárne odpisovanie
lineárne odpisovanie - A simple depreciation method by which the depreciable base is spread uniformly over the service life
accounting
Metóda konkrétnej identifikácie
metóda konkrétnej identifikácie - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
cost accounting
MSP
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
finance
accounting
Podstatný vplyv
podstatný vplyv - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
accounting
Predajné a administratívne náklady
SG&A - Selling, general, and administrative costs; the period costs of the business
cost accounting
Predpoklad stabilnej meny
predpoklad stabilnej meny - An accounting assumption that presumes the currency is not impacted over time by inflation
accounting
Rozdelenie akcií
rozdelenie 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)
accounting
Rozpočet predaja
rozpočet predaja - A budget that details anticipated sales levels
financial planning
Rozpočet predajných a administratívnych nákladov
SG&A budget - A budget that details anticipated selling, general, and administrative costs
cost accounting
financial planning
Samostatný podnikateľ
Samostatný podnikateľ - An individual owning and operating a business alone.
finance
accounting
Sarbanes-Oxley Act
Sarbanes-Oxley Act - "SOX" -- Legislation that imposes stringent controls over reporting and auditing; created the Public Accounting Oversight Board
auditing
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
accounting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
financial reporting
Sériový dlhopis
sériový dlhopis - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
accounting
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
cost accounting
Statický rozpočet
statický rozpočet - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
financial planning
Stupňová metóda rozdelenia nákladov
stupňová metóda rozdelenia nákladov - An allocation process whereby some service department costs may be assigned to other service departments as part of a s......
cost accounting
Stupňové náklady
stupňové náklady - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
cost accounting
SUTA
SUTA - State Unemployment Tax levied on employer to provide funds for unemployed workers; rate is adjusted for employer history of layoffs, etc.
taxation
Špeciálna objednávka
špeciálna objednávka - A customer order that is outside of the normal pricing and terms
accounting
Štandardné náklady
štandardné náklady - A measure of what costs should be incurred to achieve the observed output
cost accounting
Štandardy
štandardy - Benchmarks against which actual productive activity is compared
accounting
Udržateľnosť
udržateľnosť - Development without depletion of natural resources or negative effects on the environment
accounting
Utopené náklady
utopené náklady - Historical amount expended on a project or object; not relevant to current decisions or future actions
accounting
Výkaz o nerozdelenom zisku
výkaz o nerozdelenom zisku - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
financial reporting
Výkaz o peňažných tokoch
výkaz o peňažných tokoch - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financing a.....
financial reporting
Vyvážená karta ukazovateľov
vyvážená karta ukazovateľov - A system for evaluating elements that are important to the organization and under the control of an employee holding that position...
accounting
Zabezpečená pôžička
Zabezpečená pôžička - 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 t...
finance
accounting
Zabezpečený dlhopis
zabezpečený dlhopis - A bond that provides specific assets as collateral to help assure the payment stream
accounting fundamentals
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...
finance
accounting
Základné imanie
Základné imanie - Name given to the total amount of cash which the shareholders have contributed to the company.
finance
accounting
Zdrojový doklad
zdrojový doklad - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
accounting
Zľavy z predaja
zľavy z predaja - A cash discount offered to customers to encourage prompt payment of invoices
accounting
Životnosť
životnosť - 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
accounting fundamentals
T
Celkové splatené imanie
celkové splatené imanie - The sum of legal capital plus paid-in capital in excess of par
accounting
Cieľový príjem
cieľový príjem - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
financial reporting
Časová hodnota peňazí
časová hodnota peňazí - Conceptual notion holding that money to be received sooner is worth more than money to be received later
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..."
accounting
Hmotný majetok
Hmotný majetok - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset.
finance
accounting
Komplexné riadenie kvality
komplexné riadenie kvality - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fro....
accounting
Obchodná zľava
obchodná zľava - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
accounting
Obchodné pohľadávky
obchodné pohľadávky - Amounts due from customers from credits sales of products or services
accounting
Obchodní dlžníci
Obchodní dlžníci - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment i...
finance
accounting
Obchodní veritelia
Obchodní veritelia - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment ...
finance
accounting
Obchodovateľné cenné papiere
obchodovateľné cenné papiere - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classifie...
accounting fundamentals
Obrat
Obrat - The total sales of a business during a specified period.
finance
accounting
Predvaha
predvaha - A listing of account balances from the ledger, used to test the equality of debits and credits
accounting
Prepočet
prepočet - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
financial reporting
accounting fundamentals
Rozpočet zhora nadol
rozpočet zhora nadol - A budget approach where upper level management establishes parameters under which the budget is to be prepared
financial planning
Sledovateľné fixné náklady
sledovateľné fixné náklady - Fixed costs that would not exist if the unit under evaluation ceased to exist
cost 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
accounting
Teória obmedzení
teória obmedzení - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
accounting
Transferové oceňovanie
transferové oceňovanie - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
accounting
Včasnosť
včasnosť - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
accounting
Vlastné akcie
vlastné akcie - Shares of a company's own stock that it has reacquired
accounting
U
Aktivita na úrovni jednotiek
aktivita na úrovni jednotiek - Activities that relate to the number of units of output; each additional unit of production requires another activity
cost accounting
Nedostatočne alokované réžijné náklady
nedostatočne alokované réžijné náklady - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than a...
cost accounting
Odpisovanie podľa výkonu
odpisovanie podľa výkonu - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours, etc.
accounting
Výnosy budúcich období
výnosy budúcich období - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
accounting fundamentals
Zrozumiteľnosť
zrozumiteľnosť - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
accounting
V
Odchýlka efektívnosti variabilných réžijných nákladov
odchýlka efektívnosti variabilných réžijných nákladov - A variance that reflects the level of efficiency associated with the application of variable overhead to...
cost accounting
Odchýlka výdavkov variabilných réžijných nákladov
odchýlka výdavkov variabilných réžijných nákladov - A variance that reflects the difference between actual variable overhead and standard variable overhead asso...
cost accounting
Odchýlky
odchýlky - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
accounting
Overiteľnosť
overiteľnosť - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
accounting
Rizikový kapitál
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
finance
accounting
Variabilné kalkulovanie nákladov
variabilné kalkulovanie nákladov - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the cont...
financial reporting
cost accounting
Variabilné náklady
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
finance
accounting
Variabilné náklady
variabilné náklady - A per unit cost that is the same regardless of volume; total variabilné náklady increases with volume increases
cost accounting
W
Metóda váženého priemeru
metóda váženého priemeru - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
cost accounting
Metóda váženého priemeru procesnej kalkulácie nákladov
metóda váženého priemeru procesnej kalkulácie nákladov - A process costing technique where all units of production are assigned the same cost; determined by ble...
cost accounting
Nedokončená výroba
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
finance
accounting
Nedokončená výroba
nedokončená výroba - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur...
cost accounting
Poistenie pracovných úrazov
poistenie pracovných úrazov - Insurance paid by the employer to cover work related injuries sustained by employees
accounting
Pracovný kapitál
pracovný kapitál - The difference between current assets and current liabilities
accounting fundamentals
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
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...
financial reporting
taxation
Záväzok zo záruky
záväzok zo záruky - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
cost accounting
accounting fundamentals
Z
Rozpočtovanie od nuly
rozpočtovanie od nuly - A budget approach where each expenditure item must be justified for each new budget period
financial planning