aj-čj účetnictví Flashcards by Feligean Feligaen | Brainscape

Q

akcie

A

share

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Q

akciová společnost

A

share stock company

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Q

analytická evidence (účet)

A

analytical account

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Q

aktiva

A

assets

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Q

bankovka

A

bank-note

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Q

bankovní příkaz

A

bank order

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Q

bankovní převod

A

bank transfer

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Q

ceniny

A

valuables

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Q

bankovní účet

A

bank statement

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Q

cena obvyklá

A

regular price

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Q

cena pořizovací

A

purchase cost

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Q

cena za jednotku

A

price each

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Q

cena pořízení

A

purchase price

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Q

clo

A

duty

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Q

cese (postoupení)

A

cession

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Q

cena reprodukční pořizovací

A

replacement price

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Q

cenné papíry

A

securities, listed stock

Q

časové rozlišení

A

accruals and prepayments

Q

daň darovací

A

gift tax

Q

daň silniční

A

road tax

Q

daň dělnická

A

capital transfer tax

Q

daň spotřební

A

excise duty

Q

daň z nemovitosti

A

property tax, real estate tax

Q

daňová sazba

A

tax rate

Q

daň z přidané hodnoty

A

value-added tax

Q

daň ze mzdy srážková

A

employement tax

Q

daňová sazba

A

tax rate

Q

daňové přiznání

A

tax report, declaration of taxes

Q

daň z příjmu fyzických osob

A

income tax

Q

daň z příjmu právnických osob

A

corporate income tax

Q

daňová povinnost

A

tax liability

Q

dceřinná společnost

A

subsidiary

Q

dividendy

A

dividends

Q

daňový dobropis

A

tax credit note

Q

dlouhodobý/krátkodobý dluh

A

long-term/short-term liability

Q

daňový doklad

A

tax voucher, tax document

Q

daňová kontrola

A

tax control, inland revenue control

Q

dluh peněžní

A

cash liability

Q

daňově uznatelné/neuznatelné náklady

A

tax dedutible/non-deductible expenses

Q

datum uskutečnění účetního případu

A

date of accounting transaction

Q

datum uskutečnění zdanitelného plnění

A

date of taxable supply