DANOVE PRIZNANIE Flashcards

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1
Q

Hospodársky výsledok pred zdanením

A

Profit or loss before tax

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2
Q

Položky zvyšujúce základ dane

A

Items increasing profit

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3
Q

Položky znižujúce základ dane

A

Deduction from profit

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4
Q

Základ dane

A

Tax base

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5
Q

Daň

A

Tax

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6
Q

Sadzba dane

A

Tax rate

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7
Q

Preddavky na daň

A

Tax advances

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8
Q

Daň k úhrade

A

Tax to by paid

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9
Q

Daňový nedoplatok

A

Tax arrears

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10
Q

Daňový preplatok

A

Overpaid tax

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11
Q

Daňové odpisy

A

Tax depreciations

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12
Q

Daňové náklady

A

Tax expenses

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13
Q

Odpočet daňovej straty

A

Deductions of tax loss

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14
Q

Súčet
prevádzkových
finančných a
mimoriadnych výnosov

A

Sum of operational, financial and extraordinary revenues

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15
Q

Súčet
prevádzkových
finančných a
mimoriadnych nákladov

A

Sum of operational, financial and extraordinary charges

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16
Q

Daň z príjmu právnických osôb

A

Tax on corporate profits

17
Q

Daň z príjmu fyzických osôb

A

Tax on personal income

18
Q

Daň z pridanej hodnoty

A

VAT (value added tax)

19
Q

Daň z motorového vozidla

A

Motor vehicle tax

20
Q

Daň z nehnuteľnosti

A

Property tax

21
Q

Spotrebná daň z liehu, vína a piva

A

Excise tax on spirits, wine, beer