Finance I Flashcards
udrzat alebo zveladit ich konkurecnu poziciu
maintain or enhance their competitive position
zatial co otazka zostava, ze ci
whilst…. the question remains as to
ked je aktivum pripravene k pouzitiu
once asset is ready for use
Ucelom je alokovat naklady pocas uctovnych obdobi
This is to allocate its costs over the accounting periods
ziadna istota ohladom buducich ziskov
no certainty of future profit
vytvorene aby vam umoznili aplikovat
designed to enable you to apply
principy vztahujuce sa k vypoctu
principles in relation to the calculation
to znamena
This is so that
zaplatit dlzne sumy
pay the amounts due
To je v podstate ta ista vec.
This is effectively the same thing
kde je obava ze ci je alebo nie je
where there is concern as to whether or not
bolo malo pravidiel ohladom
there was little guidance on
vyhladit zisky
smooth out profits
pokial nie su splnene vsetky podmienky,…
Unless all three conditions are met, no
povinnosti zvycajne vznikajuce zo zmluvy
obligation usually arises out of a contract
rozoznavat medzi nasledovnymi typmi
to distinguish between the following types
Udalosti, ako priznive tak aj nepriaznive, ktore sa stanu
Events, both favourable and unfavourable, that occur
a tak ziskat
so as to obtain
z titulu (dohody)
by virtue of (an agreement)
vlastnictvo predstavuje kontrolu
ownership does constitute control
za predpokladu, ze…
Provided the parent has a controlling influence
ako keby bola jedna entita
as if it were a single entity
trzby musia byt ?vytiahnute? z …
revenues to be stripped out of the results
akvizicia sa udeje v strede obdobia
acquisition occurs part way through an accounting period