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...
2 min čítania
accounting
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)
2 min čítania
accounting
Predpoklad periodicity
predpoklad periodicity - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,...
2 min čítania
accounting
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....
2 min čítania
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...
2 min čítania
accounting
Príjemca platby
príjemca platby - The party to whom a note is made payable
2 min čítania
accounting
Princíp súvzťažnosti
princíp súvzťažnosti - To associate expenses with revenues, and record them in simultaneous accounting periods
2 min čítania
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......
2 min čítania
accounting
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....
2 min čítania
accounting
Riadenie podľa výnimiek
riadenie podľa výnimiek - A management focus of attention on areas where corrective measures appear necessary
2 min čítania
accounting
Súčasná hodnota
súčasná hodnota - Also known as discounting; determines the current worth of cash to be received in the future
2 min čítania
accounting
Šek bez krytia
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
2 min čítania
accounting
Vklady vlastníkov
vklady vlastníkov - Resources provided to an organization by a person in exchange for a position of ownership in the organization
2 min čítania
accounting
Vystaviteľ
vystaviteľ - The party creating the note and agreeing to make payment
2 min čítania
accounting
Významnosť
významnosť - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o......
2 min čítania
accounting
Založený na zásadách
založený na zásadách - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
2 min čítania
accounting
Zaúčtovanie
zaúčtovanie - The process of transferring journal entry effects into the respective general ledger accounts
2 min čítania
accounting
Záväzky z vydaných dlžobných úpisov
záväzky z vydaných dlžobných úpisov - Formal short-term borrowings usually evidenced by a specific written promise to pay
2 min čítania
accounting
Zľavy z nákupu
zľavy z nákupu - A cash discount available on purchases of merchandise on account; encourages prompt payment
2 min čítania
accounting
Aktivita udržiavajúca entitu
aktivita udržiavajúca entitu - Activities that relate to an entity's ability to operate; independent of business volume
2 min čítania
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...
2 min čítania
accounting
Balíky podnikových zdrojov
Balíky podnikových zdrojov - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
2 min čítania
accounting
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 ....
2 min čítania
accounting
Dashboard
dashboard - Customized business software that delivers key real time business data in an easily monitored layout
2 min čítania
accounting
Databáza
databáza - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mul......
2 min čítania
accounting
Debetná karta
debetná karta - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
2 min čítania
accounting
Debetné oznámenie
debetné oznámenie - A purchaser-prepared document evidencing a return of merchandise to a seller
2 min čítania
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......
2 min čítania
accounting
Denník
denník - A chronological listing of the transactions and events of an organization, in debit/credit format
2 min čítania
accounting
Deriváty
deriváty - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options, and...
2 min čítania
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 ....
2 min čítania
accounting
Dividendová sadzba
dividendová sadzba - Dividend per share divided by stock price; also called dividend yield
2 min čítania
accounting
Dividendy
dividendy - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
2 min čítania
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......
2 min čítania
accounting
Dlhodobé investície
dlhodobé investície - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
2 min čítania
accounting
Dlhodobé záväzky
dlhodobé záväzky - Any obligation that is not current, and include bank loans, mortgage notes, and the like
2 min čítania
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...
2 min čítania
accounting
Ekvivalentné jednotky
ekvivalentné jednotky - A measure of physical units expressed in terms of finished units
2 min čítania
accounting
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.....
2 min čítania
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 ...
2 min čítania
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...
2 min čítania
accounting
Fakturačná cena
fakturačná cena - List price less any trade discounts
2 min čítania
accounting
Finančné aktivity
finančné aktivity - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions o...
2 min čítania
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...
2 min čítania
accounting
Finančný leasing
finančný leasing - A lease that effectively transfers the risks and rewards of ownership to the lessee
2 min čítania
accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
2 min čítania
accounting
Hospodársky rok
hospodársky rok - A one-year accounting period that does not correspond to a calendar year
2 min čítania
accounting
Hrubá metóda
hrubá metóda - A method of recording purchases of inventory at invoice price
2 min čítania
accounting
Ideálne normy
ideálne normy - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
2 min čítania
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
2 min čítania
accounting
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
2 min čítania
accounting
Interný audítor
interný audítor - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
2 min čítania
accounting
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
2 min čítania
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
2 min čítania
accounting
Katalógová cena
katalógová cena - An established price determined by reference to a catalog or general price list; before any discounts
2 min čítania
accounting
Likvidita
likvidita - The ability of a firm to meet its near-term obligations as they come due
2 min čítania
accounting
Medzinárodné štandardy finančného výkazníctva (IFRS)
Medzinárodné štandardy finančného výkazníctva (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
2 min čítania
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
2 min čítania
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...
2 min čítania
accounting
Neuhradenie zmenky
neuhradenie zmenky - To fail to pay a note at maturity
2 min čítania
accounting
Nezabezpečený dlhopis
nezabezpečený dlhopis - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
2 min čítania
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......
2 min čítania
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...
2 min čítania
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...
2 min čítania
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...
2 min čítania
accounting
Pomer výplaty dividend
pomer výplaty dividend - Dividend per share divided by earnings per share
2 min čítania
accounting
Predpoklad ekonomickej jednotky
predpoklad ekonomickej jednotky - Accounting information should be presented for circumscribed distinct economic units
2 min čítania
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...
2 min čítania
accounting
Priama práca
priama práca - Gross wages paid to those who physically and directly work on the goods being produced
2 min čítania
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......
2 min čítania
accounting
Spoločnosť, do ktorej sa investuje
spoločnosť, do ktorej sa investuje - The company in which another has an investment
2 min čítania
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...
2 min čítania
accounting
Štíhla výroba
štíhla výroba - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising ...
2 min čítania
accounting
Tovar na ceste
tovar na ceste - Goods in the process of being transported to the buyer; ownership is based on freight terms
2 min čítania
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 ...
2 min čítania
accounting
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
2 min čítania
accounting
Úrok
úrok - The charge imposed on the borrower of funds for the use of money
2 min čítania
accounting
Úspory z rozsahu
úspory z rozsahu - Efficiencies associated with increases in volume
2 min čítania
accounting
Verné zobrazenie
verné zobrazenie - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
2 min čítania
accounting
Vklady na ceste
vklady na ceste - Receipts entered on company records but not yet posted by the bank
2 min čítania
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...
2 min čítania
accounting
Zákonný kapitál
zákonný kapitál - Usually the par value of the stock of a corporation
2 min čítania
accounting
Zamestnanec
zamestnanec - A person who works for a specific business and whose activities are directed by that business
2 min čítania
accounting
Zápis do denníka
zápis do denníka - The process of recording transactions and events into the journal
2 min čítania
accounting
Zásoby
zásoby - Goods held for resale to others
2 min čítania
accounting
Záväzky
záväzky - Amounts owed by an entity to others
2 min čítania
accounting
Zriedený zisk na akciu
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
2 min čítania
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...
2 min čítania
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
2 min čítania
accounting
Dobropisný oznámenie
dobropisný oznámenie - A seller-prepared document evidencing an approved return of merchandise for credit against an account
2 min čítania
accounting
Kontrolný účet
kontrolný účet - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
2 min čítania
accounting
Konvertibilná preferenčná akcia
konvertibilná preferenčná akcia - Preferred stock that can be exchanged for common stock at some preagreed ratio
2 min čítania
accounting
Konvertibilný dlhopis
konvertibilný dlhopis - A bond that may be converted by the holder into stock of the issuing company
2 min čítania
accounting
Korporácia
korporácia - A form of business organization where ownership is represented by divisible units called shares of stock
2 min čítania
accounting
Krátkodobé záväzky
krátkodobé záväzky - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
2 min čítania
accounting
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 ...
2 min čítania
accounting
Kupónový dlhopis
kupónový dlhopis - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
2 min čítania
accounting
Protiúčet aktív
protiúčet aktív - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
2 min čítania
accounting
Akciový kapitál
akciový kapitál - A non-specific reference to the ownership interests of shareholders in a corporation
2 min čítania
accounting
Centralizované rozhodovanie
centralizované rozhodovanie - A business style where top leaders make and direct most important decisions
2 min čítania
accounting
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