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Anglictina > EN - business > Flashcards

EN - business Flashcards

1
Q

audítorske posúdenie

A

audit consideration

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2
Q

Finančné informácie pripravené pre účel konsolidácie.

A

Financial information prepared for consolidation purpose.

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3
Q

deň uskutočnenia účtovného prípadu

A

date of an accounting transaction

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4
Q

stav a pohyb záväzkov

A

the balance and movements of liabilities

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5
Q

iné aktíva

A

off-balance sheet assets

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6
Q

iné pasíva

A

off-balance sheet liabilities

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7
Q

vrátane podmieneného majetku

A

including contingent assets

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8
Q

splnenie dodávky

A

performance of supply

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9
Q

platba záväzku

A

payment of a liability

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10
Q

inkaso pohľadávky

A

collection of a receivable

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11
Q

započítanie pohľadávky

A

offsetting a receivable

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12
Q

postúpenie pohľadávky

A

assignment of receivable

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13
Q

prevzatie dlhu

A

assumption of debt

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14
Q

poskytnutie a prijatie preddavku

A

making and receiving an advance payment

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15
Q

úhrada úveru alebo pôžičky

A

payment of a loan or borrowing

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16
Q

zistenie manka na majetku

A

determination of a shortage of assets

17
Q

zistenie schodku

A

determnation of a deficit

18
Q

zistenie prebytku majetku

A

determination of a surplus of assets

19
Q

zistenie škody na majetku

A

determination of damage to assets

20
Q

vklad do spoločnosti (majetku obchodnej)

A

contribution to a company

21
Q

ďalšie skutočnosti vyplývajúce z osobitných predpisov

A

other facts arising from special legislation

22
Q

udalosti, ktoré v účtovnej jednotke nastali

A

facts, which occurred in the accounting entity

23
Q

podstata nad formou

A

substance over form

24
Q

Všetky zásady sú rovnocenné.

A

All principles are at an equal level.

25
Q

Zásada pravdivého a verného obrazu je nadradená všetkým ostatným zásadám.

A

The true and fair view principle overrides all other principles.

Anglictina (2 decks)

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