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 ...
2 min čítania
finance
accounting
Accounting
Veriteľ
Veriteľ - A person or firm that has lent your business money or to whom you owe money.
2 min čítania
finance
accounting
Veritelia
Veritelia - Suppliers to whom we owe money.
2 min čítania
finance
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...
2 min čítania
finance
accounting
Výbery
Výbery - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
2 min čítania
finance
accounting
Výnos
Výnos - A phrase that is often interchangeable with profits.
2 min čítania
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, ...
2 min čítania
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...
2 min čítania
finance
accounting
Vyžiadané (akciový kapitál)
Vyžiadané (akciový kapitál) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
2 min čítania
finance
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...
2 min čítania
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...
2 min čítania
finance
accounting
Zainteresované strany
Zainteresované strany - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business be...
2 min čítania
finance
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.
2 min čítania
finance
accounting
Základné imanie
Základné imanie - Name given to the total amount of cash which the shareholders have contributed to the company.
2 min čítania
finance
accounting
Zákon o obchodných spoločnostiach
Zákon o obchodných spoločnostiach - Legislation to control the activities and administration of limited liability companies.
2 min čítania
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...
2 min čítania
finance
accounting
Záväzky
Záväzky - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
2 min čítania
finance
accounting
Zisk
Zisk - Calculated as revenue (income) minus expenses.
2 min čítania
finance
accounting
Zisk na akciu
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
2 min čítania
finance
accounting
Akcia
akcia - Transferable units of ownership in a corporation
2 min čítania
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...
2 min čítania
accounting
Celkové splatené imanie
celkové splatené imanie - The sum of legal capital plus paid-in capital in excess of par
2 min čítania
accounting
Časová hodnota peňazí
časová hodnota peňazí - Conceptual notion holding that money to be received sooner is worth more than money to be received later
2 min čítania
accounting
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...
2 min čítania
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..."
2 min čítania
accounting
Fyzická osoba podnikateľ
fyzická osoba podnikateľ - A non-corporation business owned by a sole individual
2 min čítania
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
2 min čítania
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....
2 min čítania
accounting
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...
2 min čítania
accounting
Lineárne odpisovanie
lineárne odpisovanie - A simple depreciation method by which the depreciable base is spread uniformly over the service life
2 min čítania
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
2 min čítania
accounting
Obchodné pohľadávky
obchodné pohľadávky - Amounts due from customers from credits sales of products or services
2 min čítania
accounting
Odchýlky
odchýlky - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
2 min čítania
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.
2 min čítania
accounting
Overiteľnosť
overiteľnosť - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
2 min čítania
accounting
Podstatný vplyv
podstatný vplyv - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
2 min čítania
accounting
Poistenie pracovných úrazov
poistenie pracovných úrazov - Insurance paid by the employer to cover work related injuries sustained by employees
2 min čítania
accounting
Predpoklad stabilnej meny
predpoklad stabilnej meny - An accounting assumption that presumes the currency is not impacted over time by inflation
2 min čítania
accounting
Predvaha
predvaha - A listing of account balances from the ledger, used to test the equality of debits and credits
2 min čítania
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
2 min čítania
accounting
Registrovaný dlhopis
registrovaný dlhopis - A bond for which ownership records are maintained, and interest is paid to the registered owner
2 min čítania
accounting
Relevantné rozpätie
relevantné rozpätie - The level of activity for which assumptions underlying CVP are expected to hold true
2 min čítania
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...
2 min čítania
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)
2 min čítania
accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
2 min čítania
accounting
Sériový dlhopis
sériový dlhopis - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
2 min čítania
accounting
Stornovací zápis
stornovací zápis - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
2 min čítania
accounting
Stredisko zodpovednosti
stredisko zodpovednosti - The part of an organization under the control of a manager
2 min čítania
accounting
Suroviny
suroviny - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
2 min čítania
accounting
Špeciálna objednávka
špeciálna objednávka - A customer order that is outside of the normal pricing and terms
2 min čítania
accounting
Štandardy
štandardy - Benchmarks against which actual productive activity is compared
2 min čítania
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
2 min čítania
accounting
Teória obmedzení
teória obmedzení - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
2 min čítania
accounting
Transferové oceňovanie
transferové oceňovanie - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
2 min čítania
accounting
Udržateľnosť
udržateľnosť - Development without depletion of natural resources or negative effects on the environment
2 min čítania
accounting
Utopené náklady
utopené náklady - Historical amount expended on a project or object; not relevant to current decisions or future actions
2 min čítania
accounting
Včasnosť
včasnosť - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
2 min čítania
accounting
Vlastné akcie
vlastné akcie - Shares of a company's own stock that it has reacquired
2 min čítania
accounting
Výdavky na prevádzku
výdavky na prevádzku - Not a capital expenditure; to be expensed as incurred
2 min čítania
accounting
Vykazovanie výnosov
vykazovanie výnosov - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
2 min čítania
accounting
Výnosy
výnosy - Inflows and other benefits received in exchange for the providing of goods and services
2 min čítania
accounting
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...
2 min čítania
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
2 min čítania
accounting
Zdrojový doklad
zdrojový doklad - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
2 min čítania
accounting
Zľavy z predaja
zľavy z predaja - A cash discount offered to customers to encourage prompt payment of invoices
2 min čítania
accounting
Zrozumiteľnosť
zrozumiteľnosť - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
2 min čítania
accounting
Aktivita na úrovni produktu
aktivita na úrovni produktu - Activities that relate to the number of products produced; independent of the number of units produced
2 min čítania
accounting
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.
2 min čítania
accounting
Čistá metóda
čistá metóda - A method of recording purchases of inventory at invoice price less available cash discounts
2 min čítania
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...
2 min čítania
accounting
Čistá strata
čistá strata - The excess of expenses over revenues for a designated period of time
2 min čítania
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'...
2 min čítania
accounting
Dátum splatnosti
dátum splatnosti - The date on which a note and related interest are due to be paid
2 min čítania
accounting
Dôchodkový plán
dôchodkový plán - A general term to describe some form of arrangement for continuing payments to retirees
2 min čítania
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...
2 min čítania
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
2 min čítania
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"
2 min čítania
accounting
Fyzická inventúra
fyzická inventúra - The process of counting inventory actually on hand
2 min čítania
accounting
Hodnota pri splatnosti
hodnota pri splatnosti - The amount due at maturity of a note; includes principal and interest
2 min čítania
accounting
Istina
istina - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
2 min čítania
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
2 min čítania
accounting
Manažérske účetníctvo
manažérske účetníctvo - An area of accounting concerned with reporting results to managers and others who are internal to an organization
2 min čítania
accounting
Metóda návratnosti
metóda návratnosti - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
2 min čítania
accounting
Náklady budúcich období
náklady budúcich období - Goods or services purchased in advance of their consumption
2 min čítania
accounting
Neobchodné pohľadávky
neobchodné pohľadávky - Amounts due from transactions and events not directly related to sales of products or services
2 min čítania
accounting
Nevratná obligácia
nevratná obligácia - A bond that cannot be paid off with the proceeds of a new debt issue
2 min čítania
accounting
Nevykúpiteľná obligácia
nevykúpiteľná obligácia - A bond that cannot be paid off before scheduled maturity
2 min čítania
accounting
Nevyúčtované šeky
nevyúčtované šeky - Checks entered on company records but not yet cleared by the bank
2 min čítania
accounting
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...
2 min čítania
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
2 min čítania
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..."...
2 min čítania
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
2 min čítania
accounting
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......
2 min čítania
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 [(......
2 min čítania
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
2 min čítania
accounting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
2 min čítania
accounting
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......
2 min čítania
accounting
Permanentný systém zásob
permanentný systém zásob - A "real-time" inventory system that updates inventory records with each purchase and sale
2 min čítania
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
2 min čítania
accounting
Pomer ceny a zisku
pomer ceny a zisku - The per share market value of a stock divided by its earnings per share
2 min čítania
accounting
Zobrazené 101 až 200 z 349 výsledkov