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
byt zachytene vo financnych vykazoch
be carried in the financial statements
priraditelne
attributable
plynutie casu
passage of time
a tak
and thus
ceresnicka na torte
icing on the cake
musi byt zdoraznene
it must be stressed
odlisny obraz by bol vytvoreny pouzitim
different image being portrayed by the use of
zostat rozvazny
remain calm
vyrovnat sa s tym profesionalne
tackle it in a professional manner
mat na pamati
bear in mind
vletiet do toho v panike
rush into it in a panic
na ukor ostatnych
at the expense of others
skusit to vylustit
try to puzzle it out
mat sklony k
be tempted to
nemarni svoj cas trepanim
don?t waste your time waffling
lepsie je nechat tak
be best left alone
povedat nieco rozumne/k veci
say something sensible about
rozdiely sa vyrovnaju pocas…
differences even out over the life of an asset
byt povazovane za podobne pozicke od
be seen to be as akin to a loan from
su formulovane tak, ze je tu …
…are formulated so that there is
Zredukovat [nieco] na niekolko malo
Reducing [sth.] down to a handful of [sth.]
Mat nieco na mysli
Be having a questioning mind
byt ostrazity voci okolnostiam, ktore…
Be being alert to conditions which may indicate
na vrchole krizy
at the height of the crisis
odpisy uberaju zo zisku
write-downs eat into profit
to sa jednoducho nestalo
That just hasn?t occurred
vycislene do centu
They are spelled out in precise dollars
skor nez zriedkavo
Rather than a sudden
vietor fuka do chrbta
The wind is at the back of
od spred zaciatku krizy
since before the financial crisis
lacne financovanie pohanalo apetit private equity na dealy
cheap financing fuelled private equity’s appetite for deals
stale je tu kopa roboty
Though there is still a lot of wood to chop,
mam tendenciu si mysliet
I tend to think that
je to skor vynimkou nez pravidlom smerom do buducnosti
be more of the exception rather than the rule moving forward
vypisat sek
scribbled out a check
viest hru
be running the show
ak nesuhlasime, tak si to vyrozpravame
If we disagree, we talk it out
ciara medzi [] a [] je tenka
The line between `… and …. is a thin one
zmykat ich portfolio
juicing up their portfolios
vedie zakazku
is leading the effort
nevyzerat ako ulievac
don?t come off as a slacker.
vtierat sa do priazne nadriadenemu
curry favor with the boss
udrziavat to vo sviznom tempe
keep it moving briskly
okamzite, hned a zaraz
right off the bat
kde na tom najviac zalezi
where it matters most.
neklast si servitku pred usta
will not mince words about
vseobecny, rozsiahly, rozsireny
widespread
zriedit, zmensit
thin down
prave skonceny stvrtrok
The quarter just ended
nevyrazny, pochmurny
drab outlook for
hlavny vinnik
chief culprit
tahane ku koncu
dragging towards the end
ist do rizika ze sa popalia/vykupu
run the risk of taking a bath
opacny pripad
counter-example
drzat sa v uzadi, nedavat o sebe vediet
hunker down
by pripraveny
be poised to
drzi sa dobre v porovnani s
be holding up well compared with
sporit sa s
team up with
z coho vacsina je
most of which are
vysvetleny, objasneny nizsie
set forth/out below
jednotlivy
respective
s vynimkou
save for
aby sa vyhlo pochybnostiam
For the avoidance of doubts
so zamerom vybrat
with a view to choose
spisane pred notarom
signed in front of / before a notary
bez zbytocnych prietahov
without undue delays
predstavuju priblizne stvrtinu trhu
represent somewhere in the region of a quarter of the market
tlacit [niekoho] do hry na macku a mys s
force [sbd] into cat-and mouse games with
tento problem sa vyplavil na povrch v poslednych tyzdnoch
The issue has resurfaced in recent weeks
su vystaveni vyssiemu stupnu rizika
they are exposed to greater levels of risk
spolocnosti su si vedome vyzvy drzat krok s …
companies acknowledge the challenge of keeping up with
neronit prilis vela slz kvoli
Don’t shed too many tears for
preniknut do sektoru
foray into sector
urobili sme kopu prace aby sme dali dokopy
We have done a lot of the ground work for aggregating
kliniky su roztrusene po krajine
clinics are dotted across the country
zmena je na ceste
change is afoot
snahy vrhnut svetlo na skryty dlh
efforts to shed light on hidden leverage
pripravit podu pre
pave the way for
boli prvy kto odisiel ked
they were among the first out the door when
udrziavat straty
nursing losses
dovera v [nieco] sa udomacnuje na trhu
confidence in [sth] spread throughout the markets
lovi velke ryby
He?s elephant hunting
nedostanes dobru kupu na takychto veciach
You don?t get bargains on things like that
byt spat na koni
be back into saddle
za predpokladu, pod podmienkou
provided (that)
zatial co, kym; s ohladom na to, ze
whereas
zatial co, kym
whilst
bitka ohladom
the battle over (sth)
ked sa podvod dostal na povrch
a fraud surfaces
v poslednych rokoch ide od jedneho zakopnutia k druhemu
in recent years has gone from one stumble to another
podla vsetkeho
presumably
informator, donasac
whistle-blower
robit zavery z tohto hurhaju
making sense of this brouhaha
zvyraznilo vyzvu
highlighted the challenge
podporilo hlavolam pre
reinforce a conundrum for
zacina prinasat ovocie
starting to bear fruit
posunut sa
edge up
zvyraznit problem …
it heightened a problem that is likely to get worse rather than better
malicky, tenucky
wafer-thin yield
najnizsi mozny urok
rock-bottom interest rates
eliminovat nedostatok
eliminate the shortage
moje tusenie je, ze
my hunch is that
vetrit v podvod, sipit podpod
smell a rat
ako keby toto este nebolo dostatocne znepokojujuce
as if that weren’t worrisome enough
narobit spust
wreak havoc
zit z ruky do ust
to live from hand to mouth
nesplnit, nedosiahnut
to fall short of
byt si isty len jednou vecou
be certain of only one thing
nemaju ziadne slovo v
have no real say in
byt v obkluceni
be under siege
dvojita strategia
two-pronged strategy
varovat
sound the warning
ide cely cas
keep going up day in and day out / all the time
vniest svetlo
shed light into
otocilo sa to v preteky v zbrojeni
turn into an arms race
zaplatit ucet
foot the bill
robit nieco povrchne, flakat
cut corner
byt v uzkych, byt zahnany do rohu
be in a (tight) corner
pokazit sa (situacia)
turn pear shaped
prameni z …
stem from
patova situacia, mrtvy bod
stand-off
vystavit nebezpecenstu / byt v ohrozeni
put [sth] in jeopardy / be in jeopardy
sprenevera
embezzlement
(konat) s dobrym umyslom
(act) bona fide
nesu na pleciach vacsiu zataz…
to shoulder a greater burden of
dlhodobe usilie
long-term endeavour
napriek vseobecnemu presvedceniu
contrary to popular belief
meradlo pre
yardstick for
dosledkom toho je
a corollary of this
dokaz toto podporuje
the evidence backs this up
stoji za zvyraznenie
it is worth emphasizing
priemerny, vsedny, obycajny
mediocre
samo o sebe
in and of itself
na rozdiel od
unlike
prekuknut
see through
v podstate to iste
essentially the same
nedavat vsetky vajcia do jedneho kosa
put all their eggs into one basket
nasledne
in turn
herkulovsky vykon,
Herculean feat
na plny vykon, plnou parou
Running full tilt on
v podstate
In essence
spickovy
Top-noch
s vynimkou, okrem
except for [sth] / with the excpetion of
v tuto kriticku chvilu
at this juncture
vymazat, odstranit
wipe out
naopak
, conversely,
produkty s nizkou marzou
products at very thin margins
ziskat oporny bod
gain a foothold
napriklad
, for instatnce,
a tieto dve su
And the two are
moze si za problem samo
Creates the problem for itself
mat rastuci trend
Be trending up
ukazuje trend spat k strednej hodnote
Demonstrate the pattern of reverting toward the mean
alebo nejaku ich kombinaciu
, or some combination of these
opak je pravdou pre
The reverse holds for
lahsie povedat ako urobit
that is easier said than done
?vseho vsudy?
All told,
vyzera byt nudne / bezne / vsedne
Seems mundane
s / bez ohladu na
With / without regard to
opotrebovat sa
Wear out
subezne, sucasne
Contemporaneously with
plavat proti prudu
swim against the tide
zapichnut ich zastavu v
plant its flag in
napriek poklesu v
despite the slump in
mutit vodu, narusat pokojnu situaciu
rock the boat
vykonnost spolocnosti v porovnani s jej podobnymi
the company?s performance compared with that of its peers
opak je pravdou
the converse is true
nie je vsetko zlato co sa blysti
All that glitters is not gold
zacarovany kruh obklopil
A vicious cycle has enveloped
dosiahnut ciel podla planu
to reach the target well ahead of schedule
pohanany
Propelled by
byt pevne presvedceny
Be firmly convinced
byt na noze s (niekym)
Be at odds with (sb)
byt fackou do tvare pre
Be a slap in the face for
byt pod rastucim tlakom
Be under mounting pressure
vyjst s farbou von ohladom
to come clean about