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...
2 min čítania
accounting fundamentals
Accounting Fundamentals
Náhrada
náhrada - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min čítania
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.....
2 min čítania
financial reporting
accounting fundamentals
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...
2 min čítania
accounting fundamentals
Pracovný kapitál
pracovný kapitál - The difference between current assets and current liabilities
2 min čítania
accounting fundamentals
Prepočet
prepočet - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 min čítania
financial reporting
accounting fundamentals
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......
2 min čítania
financial reporting
accounting fundamentals
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
2 min čítania
accounting fundamentals
Rentabilita aktív
rentabilita aktív - A ratio comparing income (net income plus interest) to the average total assets
2 min čítania
financial reporting
accounting fundamentals
Rentabilita vlastného imania
rentabilita vlastného imania - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 min čítania
financial reporting
accounting fundamentals
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 -....
2 min čítania
financial reporting
cost accounting
+1
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...
2 min čítania
accounting fundamentals
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
2 min čítania
accounting fundamentals
Zabezpečený dlhopis
zabezpečený dlhopis - A bond that provides specific assets as collateral to help assure the payment stream
2 min čítania
accounting fundamentals
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
2 min čítania
cost accounting
accounting fundamentals
Zostatková hodnota
zostatková hodnota - Amount expected be realized at the end of an asset's service life; "salvage value"
2 min čítania
accounting fundamentals
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
2 min čítania
accounting fundamentals
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...
2 min čítania
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
2 min čítania
accounting fundamentals
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
2 min čítania
cost accounting
accounting fundamentals
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....
2 min čítania
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
2 min čítania
financial reporting
accounting fundamentals
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...
2 min čítania
accounting fundamentals
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...
2 min čítania
accounting fundamentals
Goodwill
goodwill - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
2 min čítania
accounting fundamentals
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......
2 min čítania
accounting fundamentals
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
2 min čítania
accounting fundamentals
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 ...
2 min čítania
accounting fundamentals
Nájomca
nájomca - Periodic payment from the user (nájomca) of an asset to an owner (lessor) of the asset
2 min čítania
accounting fundamentals
Nehmotný majetok
nehmotný majetok - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
2 min čítania
accounting fundamentals
Prenajímateľ
prenajímateľ - Periodic payment from the user (lessee) of an asset to an owner (prenajímateľ) of the asset
2 min čítania
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
2 min čítania
accounting fundamentals
Ťažba prírodných zdrojov
ťažba prírodných zdrojov - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min čítania
cost accounting
accounting fundamentals
Výmenná transakcia
výmenná transakcia - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
2 min čítania
accounting fundamentals
Zníženie hodnoty
zníženie hodnoty - When the carrying amount of an asset is not recoverable from its future cash flow
2 min čítania
accounting fundamentals
Bežná likvidita
bežná likvidita - A measure of liquidity, calculated by dividing current assets by current liabilities
2 min čítania
accounting fundamentals
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...
2 min čítania
accounting fundamentals
Obežný majetok
obežný majetok - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
2 min čítania
accounting fundamentals
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...
2 min čítania
accounting fundamentals
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......
2 min čítania
cost accounting
accounting fundamentals
Kmeňové akcie
kmeňové akcie - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
2 min čítania
accounting fundamentals
Obozretnosť
obozretnosť - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 min čítania
financial reporting
accounting fundamentals
Záväzky
záväzky - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
2 min čítania
accounting fundamentals
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...
2 min čítania
accounting fundamentals
Amortizácia
amortizácia - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min čítania
cost accounting
accounting fundamentals
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...
2 min čítania
financial reporting
accounting fundamentals
Súvaha
súvaha - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 min čítania
financial reporting
accounting fundamentals
Účet
účet - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
2 min čítania
accounting fundamentals
Účtovná hodnota
účtovná hodnota - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min čítania
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
2 min čítania
accounting fundamentals
Účtovná rovnica
účtovná rovnica - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 min čítania
financial reporting
accounting fundamentals
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.....
2 min čítania
cost accounting
accounting fundamentals