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EKONOMIC ENGLISH > GLOSÁR (GLOSSARY) > Flashcards

GLOSÁR (GLOSSARY) Flashcards

1
Q

aktíva

A

total on and off-balance sheet assets

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2
Q

aktivácia

A

capitalization

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3
Q

časové rozlišovanie

A

accruals/deferrals

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4
Q

daň z príjmu

A

income tax

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5
Q

daň z pridanej hodnoty

A

value added tax

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6
Q

odložené dane

A

deferred taxes

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7
Q

deň uskotočnenia účtovného prípadu

A

date of an accounting transaction

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8
Q

deň, ku ktorému sa účtovná závierka zostavuje

A

balance sheet date

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9
Q

deriváty

A

derivatives

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10
Q

doba použiteľnosti

A

useful life

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11
Q

doba splatnosti

A

maturity

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12
Q

emisné kvóty

A

emission quotas

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13
Q

finančný leasing

A

financial leasing

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14
Q

hospodársky rok

A

financial year

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15
Q

inventúra

A

physical count and confirmation proceduress

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16
Q

fyzická inventúra

A

physical count

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17
Q

dokladová inventúra

A

confirmation procedures

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18
Q

inventúrny súpis

A

protocol of psychical count and confirmation proceduress

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19
Q

inventarizácia

A

reconciliation procedures

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20
Q

kalendárny rok

A

calendar year

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21
Q

majetok

A

assets

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22
Q

dlhodobý nehmotný majetok

A

non current financial assets

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23
Q

podmienený majetok

A

contingent assets

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24
Q

menovitá hodnota

A

nominal value

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25
Q

naklady

A

expenses/costs

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26
Q

náklady budúcich období

A

prepaid expenses

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27
Q

vlastné náklady

A

conversion cost

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28
Q

zriaďovacie náklady

A

incorporation expenses

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29
Q

obchodná spoločnosť

A

company

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30
Q

akciová spoločnosť

A

joint stock company

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31
Q

komanditná spoločnosť

A

limited partnership

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32
Q

spoločnosť s ručením obmedzeným

A

limited liability company

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33
Q

verejná obchodná spoločnosť

A

general partnership

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34
Q

obstarávacia cena

A

acquisition cost

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35
Q

reprodukčná obstarávacia cena

A

replacement cost

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36
Q

oceňovanie

A

valuation

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37
Q

odhad

A

estimate

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38
Q

odpis

A

amortization/depreciations/write off

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39
Q

opravné položky

A

value adjustments

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40
Q

overenie účtovnej závierky

A

audit of financial statements

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41
Q

pasíva

A

total equity and liabilities

42
Q

peňažné prostriedky

A

cash

43
Q

pohľadávky

A

receivables

44
Q

postupy účtovania

A

accounting procedures/policies

45
Q

poznámky (súčasť účtovnej závierky)

A

notes to the financial statemennts (part of the financial statements)

46
Q

príjmy

A

cash receipts

47
Q

reálna hodnota

A

fair value

48
Q

rezervy

A

provisions

49
Q

rozdelenie spoločnosti

A

demerger of a company

50
Q

schválenie účtovnej závierky

A

approval of the financial statements

51
Q

splynutie spoločnosti

A

amalgamation into a separate accounting entity

52
Q

súvaha

A

balance sheet

53
Q

účet

A

account

54
Q

analytický účet

A

sub-account

55
Q

syntetický účet

A

main account

56
Q

v prospech účtu

A

credited to an account

57
Q

na ťarchu účtu

A

debited to an account

58
Q

účtoná osnova

A

chart of accounts

59
Q

rámcová účtová osnova

A

framework for the chart of accounts

60
Q

účtovná jednotka

A

accounting entity

61
Q

materská účtovná jednotka

A

parent accounting entity

62
Q

dcérska účtovná jednotka

A

subsidiary accounting entity

63
Q

účtovné knihy

A

accounting books

64
Q

dennik

A

journal

65
Q

hlavná kniha

A

general ledger

66
Q

účtovná sústava

A

accounting system

67
Q

sústava jednoduchého účtovnictva

A

basis of cash receipts and disbursement

68
Q

sústava podvojného účtovnictva

A

system of double entry bookkeeping

69
Q

účtovná závierka

A

financial statements

70
Q

individuálna účtovná závierka

A

individual financial statements

71
Q

konsolidovaná účtovná závierka

A

consolidated financial statements

72
Q

mimoriadna účtovná závierka

A

extraordinary financial statements

73
Q

priebežná účtovná závierka

A

interim financial statements

74
Q

riadna účtovná závierka

A

ordinary financial statements

75
Q

účtovné metódy

A

accounting policies

76
Q

účtovné obdobie

A

accounting period

77
Q

predchádzajúce účtovné obdobie

A

preceding accounting period

78
Q

účtovné zásady

A

accounting principles

79
Q

účtovný doklad

A

accounting document

80
Q

účtovný prípad

A

accounting transaction

81
Q

závierkový účtovný prípad upravujúci

A

adjusting accounting transaction

82
Q

závierkový účtovný prípad neupravujúci

A

non-adjusting accounting transaction

83
Q

účtovný zápis

A

accounting entry

84
Q

súvzťažný zápis

A

corresponding entry

85
Q

účtovný záznam

A

accounting record

86
Q

účtový rozvrh

A

accounting entitys chart of accounts

87
Q

veľkostné kritériá obchodných spoločností

A

criteria for company size

88
Q

vlastné imanie

A

equity

89
Q

metóda vlastného imania

A

equity method

90
Q

výdavky

A

cash payments

91
Q

výkaz o peňažných tokoch

A

chash flow statement

92
Q

výkaz ziskov a strát

A

income statement

93
Q

výnosy

A

income

94
Q

výročná správa

A

annual report

95
Q

výsledok hospodárenia

A

profit/loss

96
Q

základné imanie

A

share capital

97
Q

záväzky

A

liabilities

98
Q

podmienené záväzky

A

contingent liabilities

99
Q

zásoby

A

inventory

100
Q

zlúčenie spoločností

A

merger

101
Q

zverejnenie účtovnej závierky

A

publication of financial statements

EKONOMIC ENGLISH (10 decks)

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