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
Finance
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
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
5 min čítania
finance
accounting
+2
ROI (Návratnosť investície)
ROI (Návratnosť investície) - a financial metric that measures the profitability of an investment relative to its cost
1 min čítania
finance
metrics
+2
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