audits 3 Flashcards

1
Q

Úpravy

A

Adjustments to

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2
Q

Úvěrová smlouva

A

Loan agreement

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3
Q

Na jehož základě

A

On base of which

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4
Q

Opravné položky k zásobám

A

Provisions against Inventory

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5
Q

Převést ztráty

A

Allocate the loss

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6
Q

Zpřesnění způsobu evidence zásob

A

The redefinition of the inventory recording method

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7
Q

Manko

A

Deficit

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8
Q

Dohadné účty pasivní

A

Estimated payables

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9
Q

Výnosy

A

Revenues

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10
Q

Osobní náklady

A

Staff costs

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11
Q

Zaúčtovat rezervu na daň z příjmů

A

Recognise an income tax reserve

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12
Q

Informace o

A

Information on

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13
Q

Výdaje

A

Expenses

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14
Q

Náklady

A

Costs

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15
Q

Přechodné snížení hodnoty aktiv

A

Temporary impairment of assets

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16
Q

Na základě smlouvy

A

Under the contract

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17
Q

DIČ

A

VAT ID

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18
Q

Daňový subjekt

A

Taxable entity

19
Q

Správce daní

A

Tax Administrator

20
Q

Platební výměr

A

Payment assessment

21
Q

Zdaňovací období

A

Taxation period

22
Q

Dodatečné daňové tvrzení

A

Additional tax statement

23
Q

Fúze

A

Merger

24
Q

Personální politika

A

Human resources policy

25
Q

Hlavní partner

A

Principal partner

26
Q

Předmětem podnikání společnosti je

A

The company is engaged in

27
Q

rozšířit portfolio o

A

entend portfolio to include

28
Q

bankovnictví poplatky

A

banking fees

29
Q

nevyčerpaná dovolená

A

outstanding vacation days

30
Q

uzavřít dostatek ke smlouvě

A

conclude an amendment to the contract

31
Q

závazek

A

payable

32
Q

dozorčí rada

A

supervisory board

33
Q

vlastnická struktura

A

ownership structure

34
Q

splatné dluhy

A

due amounts

35
Q

mít většinový podíl

A

hold a majority intetest

36
Q

plná moc

A

power of attorney

37
Q

DIČ

A

VAT ID

38
Q

stálá provozovna

A

permanent establishment

39
Q

místo skutečného vedení

A

place of effective management

40
Q

ochranná známka

A

trademark

41
Q

souhrnná výše

A

the aggregate amount

42
Q

platební výměr

A

payment assessment

43
Q

rozvaha

A

balance sheet