Go through
Creditor
Suit
Accounting base
Friendly takeover
Hostile takeover
Present value
Present value of a defined benefit obligation
(be) subject to VAT
(main) activity
(own) equity
(sub)section
(trading) result
absent person
absolute invalidity
Abundance of cash
Accelerated depreciation
Acceptance
Acceptance
Access key
Access key
accessories
accomplishment
account
Account
Account balance
account class
account class
account class
Accountant
Accountant
Accounted income
Accounted income
accounting class
accounting deductions
accounting depreciation
accounting entity
accounting entity
Accounting estimate
accounting income
accounting model
accounting period
accounting period
accounting policy
accounting principle
accounting profit
Accounting record
Accounting treatment
Accounting unit
Accounting unit´s estimate
Accounting unit´s estimate
Accounting year
accounting, accountancy
accounts receivable
accrual basis
accrual basis of accounting
Accruals
accrued liabilities
Accrued principle
Accumulated depreciation
accumulated profit or loss
accumulating compensated absences
acquire
Acquire
Acquire
acquire by assignment
acquire by assignment
Acquire company
Acquire headlessly
Acquire skills or knowledge
Acquire st
Acquire st
Acquire st
Acquire st
acquire those inventories
acquire those inventories
acquiree
Acquirer
Acquirer
Acquirer
Acquirer
Acquirer
acquirer
acquisition
acquisition
acquisition
Acquisition
acquisition
Acquisition activity
acquisition cost
acquisition price
act
Act
Act in sb´s own name
Act on Administration of Taxes
Act on behalf of company
active market
actual
actual use of the amount
actuarial assumptions
actuarial gains and losses
Actuarial present value of promised retirement benefits
Actuarial valuation
Actuarial valuation method
Add the paragraph
Added value
Additional consideration
additional charge
Additional retirement insurance
Additional retirement insurance
Additional tax assessment
adjudication of ankruptcy
Adjust
Adjusting entries (adjustements)
Adjusting entries (adjustements)
Adjusting entry
Adjusting entry
Adjusting event [after the balance sheet date]
administration
Administrative expenses
Admission fees
Advance
Advance
Advance payments for FA
Advance payments for IFA
Advance payments for inventory
Advance payments for long-term inv.
Advances
Advances given
advances received
advise, notify
advisory services
affilation
affilation with foreign persons
Afternoon shift
Agency
aggregate
Aggregate
Aggregation
achieve
Achieve shareholder value
aim
alcohol abuse
allocation
allocation
Allocation
allocation of expenses
allocation of expenses
Allowance
Allowed alternative treatment
alteration
alteration of the tax base
amend
amendment
ammount
Amortisation
Amortisation method
Amortisation period
Amortised cost of a financial asset or financial liability
Amortization period
amount
amount
Amount of inventories
amount of reserve
Amount recoverable
Amounts recognised [in the balance sheet and income statement]
amounts which unjustifiably curtail income
amounts which unjustifiably curtail income
Analysis
Animals
annual general meeting
annual income
Annual leave
Annual report
Annual tax deduction
Annual tax reconciliation
Annual tax reconciliation
anticipate
anticipate
Antitrust merger law
apparently
appeal to sb, st
Appendant vehicle
Appendix
appertain
apply
appointed representative
appraisal opinion
appreciate
approach
approach
approach
appropriate
areas
Arm’s length transaction
Arrange
arrears
Art piece
Art piece
Article
ascertain
ascertained amount
ascertained claim
Asking price
Assembly
Assembly jobs
asses
assess
Assess
Assess a tax duty
assessed losses
assessment
Assessment base
Assessment base (for contributions)
asset
Asset account
Asset value
Asset value
assets
assets
Assets
Assignment of rights
associate
association
Association members
Assumption
Assumption
assure
at stake
at unchanged price
at unchanged price
attachment, enclosure
attorney
Attribute
audit
Audit
audition, bankruptcy
auditor
Auditor
Authorise [financial statements for issue]
authority
Authority rights
authorized
Authorized (registered) capital
avaiable
Available-for-sale financial assets
average hourly pay
Average pay
avert damage
B2B (business to business)
B2C (business to consumer)
Background
Bad debt
Bad debt ratio
balance
Balance
balance
Balance in cash
balance sheet
balance sheet
Balance sheet account
Balance sheet account
Balance sheet date
Balance sheet liability method
balance value
Ban
Ban
Bank account
Bank account statement
Bank accounts
Bank charges
bankrupt, bankruptcy
Bankruptcy
Bankruptcy trustee
bankruptcy, failure
base
Basic earnings per share
be credited
be established for the purpose of carrying on business activity
Be liable for st
Bear responsibility over st
Bearish market
Beg for concession
Benefit
benefit from st
benefits
benefits (social security benefits)
Benchmark treatment
Best estimate
Bias
Bid bonds
Bid price
bill
bill
Bill of exchange
Bills of exchange
binding
binding defined data organization
Binding sale agreement
Black figures
Blind trust
board members
Board of Directors
Board of directors
Body
Bond
Bonds issued
Bonus plan
Book value
Bookkeeping depreciation
Books of accounts
Borrowing
Borrowing costs
Bottom-up test
Branches of Organizational Component of State
Breakdown
Breakdown
Breeding and draught animals
broadly
Building jobs
Building jobs
Bulk
Bullish market
Burden
Burden
Business asset
Business assets
Business assets
Business assets
Business Code
Business combination
business corporation
Business purposes
Business segment
Business trip
Business trip
Business unit
Buy in Bulk
Buying segment
By order
By-product
Calculate the tax
Call off a regulator
Call option
Call options
Callable
Cancel
Cancel
Cancel adjustments
Cancel adjustments
Cancel, suspend provision
cancellation
Canons of taxation
cap
Capital asset pricing model
Capital contribution
Capital expenditure
Capital expenditure
Capital funds
Capital gain
Capital maintenance
Capital maintenance adjustment
capital, assets
Capitalisation
Capitalisation of interest
Car wear-out
Carried at cost
Carry forward
Carry out consolidation
Carrying amount
Carrying back a tax loss
Cash
Cash basis
Cash book
Cash equivalents
Cash flow
Cash flow risk
Cash flow statement = Statement of cash flows
Cash generating unit
Cash in transit
Cash inflow
cash on delivery system (C.O.D.)
cash on delivery system (C.O.D.)
Cash on hand
Cash outflow
Cash payments
Cash proceeds
Cash transaction
Cashier
Catering services
Caught in the act person
Centre of vital interests
Centre of vital interests
Certain interest in st
Certificates of deposit
Cessation (of capitalisation)
civic association
claim
Claim
Claim
claim full right to deduction
claim full right to deduction
Claim st
Claim st
Claim tax deduction
Claim tax loss
Claim tax loss
Claim the right
Claim the right
claim, entitlement
claimed (as expenses)
clarification
Class of assets
Classification
Classification
Classification of economic activities
Clearing transfers
Closing balance (=Ending balance)
Closing balance sheet account
Closing of books
Closing rate
co-operative (cooperative)
Co-worker
Collateral
Collateralised (asset, borrowing)
Collect st
Collectability
Collection
Collection method
Come in handy
Comercial Code
commence
Commencement
commercial register
commercial terms
commission
Commission
commission
commission expense
commission expense
Commission payable
commission regulation
Commitment
Commodity
common fortune
common representative
Community
companies register
Company car
Company car
company, partnership
Comparability
Comparative information
Compensated absences
competence
Competence
Competitor
complaint
complaint procedure
Completeness
Compliance
Compliance
Compliance officer
Compliance test
Compliance test
Compliance with International Accounting Standards
Compliance with st
Compliant with st
Comply with rules
Comply with st
Comply with st
Comply with st
Component
Compound financial instruments
Compound instrument
Concentration of (credit etc) risk
Concession
Concierge
Conclude
Conclude
conclusions
condemn to st
condition
condominium
condominium
conduct
Conduct due diligence
conductor intention
Consent on takeover
consider
considerable
consistency
Consistency concept
Consolidated financial statements
Consolidated group
Consolidated group
Consolidation
Consolidation
Construction contract
Constructive obligation
contend (with)
Content
Content
content
Contingency
Contingent asset
Contingent liability
Contingent rent
Contra account
Contract
contract for job
contract for work
Contractual arrangement
Contractual employee
Contractual employee (for sickness and pension onsurance)
Contractual employer
Contractual employer (for sickness and pension insurence)
contractual representative
Contractual states
Contractual states (for social security purposes)
Contractually
Contractually
contradiction with law
contribute
contribute by
contribute for
contribute to
contribution
Contribution
contribution
Contributions
Contributions (Social security contributions)
Control (of an asset)
Control (of an enterprise)
Control account
Controlled and managed organiz.
conversion
Conversion option
Convert st into cash
Convertible bonds
convince (of) oneself
Cooperative member
copy
Copyright
Corporate assets
corporate income tax
Corporate income tax
Corporate Income Tax Act
Corporate seat
Corporate seat
Corporate solvency
Corporate solvency
Correcting invoice
Correcting invoice
correction
Correction
correction invoice
corrective steps
corrective tax return
Corridor
Cost
Cost accounts
Cost formula
Cost method
Cost of an acquisition
Cost of an asset acquired in exchange or part exchange for dissimilar asset
Cost of an asset acquired in exchange or part exchange for similar asset
Cost of an investment
Cost of conversion
Cost of inventories
Cost of purchase
Cost of sales method
Cost plus contract
Cost plus method
Cost recovery approach
Costing
Costing/pricing method
Costs of disposal
Costs of sold goods
Count up
Count up
Count up payables
Course of the business
Court judgement
covenant
covenant
Cover against st
Cover potential risks
Cover potential risks
cover the interests
cover the interests
Create st
Create, form provisions
Creation
Creation
Credibility
credit
credit
credit agreement
credit co-operation
Credit facilities
Credit note
Credit risk
Credit sales
Credit side
Credit side
Credit worthiness
creditor
creditor
Creditor
Creditor
creditor
creditors´ deposit
Creditworthiness
Cross-border transfer
Culinary
Cumulative preference dividends
Currency
Currency risk
Currency translation
Currency unit
Current accounting period
Current asset
Current assets
Current assets
Current assets
Current cost
Current cost approach
Current investment
Current liabilities
Current tax
curtail
curtail
Curtailment
custom debt
Customer
Customer´s accounts
customs duty
customs office
customs tarif
customs value
customs, (customs) duty
Czech Bureau of Statistics
Czech Tax Administration
Czech VAT act
damage compensation
Damages
Damages
Date of acquisition
Date of formation
Day-to-day
Dealing securities
debit
debit
Debit side
Debit side
Debt
Debt
Debt collection
debt equity ratio
debt equity ratio
Debt instrument
Debt securities
Debt settlement
Debt-equity ratio
debtor
Debtor
Debtor
debtor
Decedent
Decision tree
decisive facts
decisive, resolved
decline
decree
Deduct tax
Deductibility
Deductible temporary difference
deed
Defer
Defer
Defer
Defer
Defered tax
Deferral method
Deferred tax assets
Deferred tax liabilities
Deferred tax liability
Deferred tax receivables
Deficiency tolerance
Defined benefit liability
Defined benefit obligation (present value of)
Defined benefit plans
Defined contribution plans
delimitation
Deliver
Deliver st
delivery
Delivery note
Demand deposits
Demerger
Demonstrably committed
demonstration of will
Dependant activities
Dependant activities
Dependant activities
Dependant activities
Dependant activities
Dependent family member
Dependent family member
deposit
Deposit
deposit account
deposit account
deposit book, bankbook (passbook)
deposit certificate
Deposit money
Depreciabl
Depreciabl
Depreciable
Depreciable amount
Depreciable assets
Depreciate st
Depreciation
depreciation
Depreciation
Depreciation
Depreciation class
Depreciation coefficient
Depreciation model
Depreciation rate
Derecognise (a financial instrument)
Derecognition
Deregistrate
Deregistrate
deregistration
Derivative
Derivative
Derivative financial instruments
detergents
determination
determination of the tax base
determined
developing
Development
Development costs
difference
Difference in valuation of AA
Difference of other operating r. and e
difficulty
Diluted earnings per share
Dilutive potential ordinary shares
Dining services
direct blood line
Direct contributions
Direct contributions
Direct labour
Direct method of reporting cash flows from operating activities
Direct taxes
Director
Directors
Disaggregated information
disaster
Disclose
Disclosure
Disclosure of government assistance
Discontinued (operations)
Discontinuing operation
Discount bill of exchange
discount on early payment
Discount rate
Discounting
disguised sale
disguised sale
discharge
discharge in bankruptcy
Dispatch the goods
Disposal consideration
dispose of property
dissolution
Dissolve provisions
dissolve the taxpayer with going into liquidation
dissolve, wind up
distinction
Distortion of competition
Distraints of debtors
Distraints of debtors
Diversify
Dividend yield
Dividends
Document
Domicile
donation
Donator
Donee
donnee
Double
double entry accounting system
Double tax treaty
Double tax treaty
Double taxation
Double-entry
Double-entry bookkeeping
Double-entry bookkeeping
doubt
downpayment
Downpayment
Downstream transactions
Downturn
draft
drafts issued by a bank
Draw up due diligence framework
Draw up due diligence report
Draw up Notes to financial statements
Draw up the contract
Drawee
Drawing up balance sheet
Drawings
Drive a competitor out of the market
Driving fuel
Due
Due
Due from state
Durability
e-shop
Earn money
Earnings – basic
Earnings – diluted
ecclesiastical legal entity
economic activities
Economic activity
economic employer
economic employer
Economic life
Economic life
Economic point of view
Economic point of view
Economic result
economic year
Education activities
Effective date
Effective interest method
effective taxation
effective taxation
Electric current
Electronic services
Electronic services
Element [of Financial Statements]
Eligible for capitalisation
Eliminate a competitor
Embedded derivative
Empairment of intangible assets
Emphasize
Emphasize
employ hours
Employee
Employee
Employee benefits
Employee share ownership plan
Employee´s approval
Employer
Employer
Employer
Employer
Employer payroll taxes and insurance contributions
Employer´s contributions
Employer´s contributions
Employment
Employment contract
Employment policy
Enactment
encashment
encourage
encourage
end up
Ending balance (=Closing balance)
Enforced
Engine stroke volume
Enter st
Enter the community
enterprenneur
enterprenneur
Enterprise
Enterprises whose shares are (not) publicly traded
Entertainment costs
Entertainment expenses
Entity
entity
entity, person, individual
entity, unit
Entry
entry into effect
Equal to st
equity
Equity
Equity
Equity
equity (capital)
Equity compensation benefits(=Stock (=Share) compensation benefits)
Equity compensation plans (=Share (=Stock) compensation plans)
Equity instrument
Equity method
Equity securities
equity test
establish
Establish
Establish a company
Establish a regulator
Establish, form a company
Estimated payables
Estimated receivables
EU regulations on social security coordination
EU regulations on social security coordination
Europe Co-operative Society
European Economic Zone
Events occurring after the balance sheet date
Evidence
Evidence st
Exceed
Exceed
exception
Excise tax (duty)
Exclude from the costs
Exclusive of tax
execute
Execute (payment)
Execute (payment)
Execute payments
Execute payments
Execute st
Execution
Executive
Executive
Executive body
executority
Executory contract
exempled
exempled income
exempt
Exempt
Exempt
Exempt from taxation
exemption (from)
Exemption with the right to deduct
Exemption without the right to deduct
Exercise date
Exercise price
exchange
exchange
Exchange difference
Exchange of assets
Exchange rate
Expected value
expenditure
Expenditure
Expenditure cash slip
expenditure, expense(s)
Expense
Expense for advertising
Expense linked with revenues
Expenses
Expenses
expenses incurred to generate, assure, and maintain income
expenses incurred to generate, assure, and maintain income
expenses, costs
Experience adjustments
Expert
Expert assessment
Expert assessment
Expert opinion
Expert opinion
expiration (of the taxable period)
expire
Expiry date
Expose st to st
exposure
Exposure draft
express diference in valuation to acquired assets
extent
extent of repair
Extra-pay
Extraordinary income
Extraordinary income
Extraordinary items
Extraordinary revenues
Extraordinary revenues
Face (of Financial Statements)
Factory costs
Failure
Failure of not meeting st
Failure of not meeting st
failure order
failure proceedings
Fair
Fair presentation
Fair price principle
Fair price principle
Fair purchase price
Fair purchase price
Fair value
Fair value
Fair, complete, transparent
Faithful representation
Fees
Fellow subsidiary
fertilizers
Feu duty
FIFO
FIFO formula
Figure deductible from tax base
Figures
final account
final period
Finance lease
Financial amount
Financial asset
Financial asset or liability held for trading
Financial assets
Financial capital
Financial guarantee
Financial institution
Financial instrument
Financial investments acquired
Financial liability
Financial performance
Financial period
Financial position
Financial reporting
Financial review
financial statement
financial statement
Financial statement
financial statement enclosure
Financial statements
Financial statements
Financial year
Financial year-to-date basis
financial, fiscal
Financing activities
Financing device
Finished good
Finished products
Firm commitment
Fix a rate
Fixed asset
Fixed asset acquisition
Fixed assets
Fixed assets
Fixed price contract
Fixed production overheads
Fixed tangible assets
Fixed tangible assets
Flat expenses
Floating rate
Floor
flow diagram (chart)
Flow of work
For consideration
Forecast
Foreign currency
Foreign currency transaction
Foreign currency translation
Foreign entity
Foreign exchange contract
foreign exchange market rate
Foreign operation
Foreing employee
Foreing employee (for sickness and pension insurance)
Foreing employer (for sickness and pension Insurance)
Foreing employer
forfeiture of the right
Forgivable loans
Form group
Forward contract
forwarder
Found st
Framework
framework
Franchise fee
Free
Free
free attachment
Free of charge disposal
Friend parties
Friend parties
Friendly acquisition
Fuel consumption
Fuel consumption
fulfill
fulfill
full credit
full amount
full amount
Full-time staff
fully
Function of expense
fund, trust
Fundamental errors
Funding
furnish st with st
Future cash flow
future contract
Future economic benefit
Futures contract
Gain on disposal
Gains
Garnishee
Gas
General Meeting
General meeting of shareholders ….
General meeting of shareholders ….
general partner
general partnership
General purchasing power approach
general warrantee
generate income
Geographical segments
Get rid of the related person
Gift tax
Gift tax
Gift tax
Give benefit to st
Give evidence
Give evidence
GM of Members (Shareholders)
Go by car
Go by car
Going concern
Going concern principle
good manners
Goods
Goods defect protocol
goods charged
goods charged
Goodwill
Goodwill depreciation period
Goodwill originating from acquisition
governance
Government
Government assistance
Government grants
Grant credit
Grants related to assets
Grants related to income
greatly
gross
Gross investment in the lease
Gross margin
Gross profit
Gross salary
Gross salary
gross yield
gross yield
group
Group
Group
group of accounts
Group of accounts
group of accounts (account groups)
Group of assets
Grouping of assets
guarantee
Guaranteed residual value
Guideline
Handing over of goods
Handle st
Harmonise
Have due diligence done
Have due diligence report printed out
Health insurance
Health insurance
Health insurance
health insurance contribution
Heat
Hedge effectiveness
Hedged item
Hedging
Hedging instrument
Heir
heir of no avoidance
Held for trading
Held-to-maturity investment
hereinafter
hereinafter „act“
Hire-purchase contract
Hiring out of labour force
Hiring out of labour force
Historical cost
historical price
hodnota vypořádání/úhrady
Holder
Holding company
Horizontal merger
Host contract
Hostile acquisition
housing act
housing act
hunting association
hybrid
Hyperinflation
Hyperinflationary economies
hypothetical tax
hypothetical tax
chairman
Change in operating reserves
change of the right
Charge
Charge
Charge
Charge
Charge
Charge
charge
charge
charge account (charge of accounting
Charge tax
Charge the tax
Charge the tax
Charge the tax
Charge the tax
Charge the tax
Charge the tax
Charge the tax
Charge VAT
charge with
chargeable event
chargeable event
charged price
charges
charging
Charitable events
Chart of accounts
Check out fixed assets
Chief executive officer
Identifiable asset
identified person
Immatriculation
Immatriculation
immovable asset
Immovable property
Impairment
Impairment loss
implementation
Import duties
Impose
Impose
Impose a penalty
Imposet st
imposition of tax
impossible performance
Imputed rate of interest
in accordance with
Inception of a lease
incidental expense
incidental expense
Incidental expenses
Incidental income
include
included
income
income
Income
Income
Income
Income approach
income from sources in abroad
income statement
Income statement = Statement of income
Income tax
income tax
Income tax
Income tax act
Income tax act
Income tax act
Income tax act
Income tax base
Income tax outcome
Income tax outcome
Income tax reserve
incoming
incoming invoice
incomprehensivness
incorporation
Incorporation expenses
increase
Increase
Increase
Incremental borrowing rate of interest (lessee’s)
Incremental share
Incurr st
incurred expenses
indebted company
indebted company
indefinitely
Indemnity clause
independent file
indicate
indicate
Indicate price
indication
Indicator [of impairment]
Indirect method of reporting cash flows from operating activities
Indirect taxes
individual
indivisible
Industry segments
infant´s maintenance
Inflation
Inherit st
Inheritance
inheritance
Inheritance tax
Inheritance tax
Inheritance tax
Initial disclosure event (for a discontinuing operation)
Initial measurement
initial period
Initial recognition
Initiate negotiations
Initiate procedure
insolvency
insolvency
Insolvency
insolvency proceeding
Insolvency proceeding
insolvency trustee
insolvency trustee
Insolvent
Instalation
Instalment
Instalment
Instalment schedule
insurance
insurance
Insurance agency commission
Insurance benefits
Insurance benefits
Insurance company
Insurance enterprise
Insurance policy
Insurance policy
Insurance premium
intangible
Intangible asset
Intangible assets
Intangible FA under construction
Intangibles
Integrate software with software
Integrate st with st
Integrity
intended
interest
Interest
Interest
Interest cost (for an employee benefit plan)
interest expenses
interest expenses
Interest expenses
Interest liability
Interest rate implicit in a lease
Interest rate risk
Interest rate swap
interest revenue
interest revenues
Interests
Interim financial report
Interim period
Internal bookkeeping directive
Internally generated goodwill
International Accounting Standard (IAS)
International Accounting Standards
International Accounting Standards Committee (IASC)
International Federation of Accountants (IFAC)
Interrupt st
Intra-group transaction
invalidity of legal actions
Inventories
Inventories
Inventories
Inventories
Inventory acquisition
Invest st in st
investigation
Investing activities
Investment
Investment enterprise
Investment performance
Investment property
Investment securities
Investment tax credit
Investor
Investor in a joint venture
Invoice
Invoice
invoice clerk
Involuntary liquidation
Irrecoverable
Issue an invoice
Issue the invoice
Issued capital
Item
Item by item basis
Job contract
Job contract
Job contract
Job contract
Job contract
Job contract
Joint control
Joint creditors
Joint ownership
joint stock company
Joint venture
Joint Working Group
Jointly
Jointly controlled entity
Judgement
Judgement debtor
judicial/court decision
Justified
Justified
Justified tax loss takeover
justify
keep accountancy
Keep books of accounts
Keep books of accounts
Keep value
Keep value
Kindergarten
Labour
Labour code
Labour code….
Labour code….
Labour law
Labour union
Lack
lack
laid down purpose
Land
Land
last will
Late payment
law
Law
law-breaking
lay down
Lease
Lease
Lease
Lease term
Leased assets
leased properties
Leases in the financial statements of lessees
Leases in the financial statements of lessors
Ledger account
legal
Legal act
Legal action
legal action
legal action with enterprenneur
legal background
legal background
legal defect
Legal Document
Legal employer
Legal employer
Legal entity
legal entity (person)
legal framework
Legal merger
legal obligation
Legal obligation
Legal personality
legal representative
Legal services
legally defined purpose
Legally enforceable right
Legislation
Legislative requirement
Legislator´s intention
Legislator´s intention
Lender
Lender
Lender
Lessee
Lessee
Lessee
Lessee
Lessor
Lessor
Lessor
Lessor
Letter of credit
Letter of intent
Levies
Levy a tax
liabilities
liabilities
Liabilities
Liabilities
Liabilities
Liabilities and equity
Liability
Liability
Liability
Liability account
Liability guarantor
Liability guarantor
Liability method
Licence fee
Licensing agreement
lien, security right
lien, security right formation
Life assurance company
Life insurance
Life insurance
Life-time of an assets
LIFO formula
Limit of minimum salary
Limit of minimum salary
Limited company
Limited company
limited liability company
limited partner
limited partnership
Limits of the ‚Corridor‘
Line item
Line of business
Linear tax rate
Liquid assets
Liquid form
Liquid form
liquidation
Liquidity
Liquidity risk
Liquidity risk
List in business register
Litigation settlement
Livestock inventories
Loan
Loan syndication fees
Loans and advances
Loans and receivables originated by the enterprise
local employment contract
local employment contract
Local inquiry
Locker
Long-term
Long-term contracts
Long-term deposits
Long-term employee benefits
Long-term financial assets
Long-term financial assets
Long-term financial assets
Long-term intangible assets
Long-term investment
Long-term liabilities see Liabilities
Long-term notes payable
Long-term payables
Long-term receivables
long-term residence
long-term residence
Long-term visa
Long-term visa
Look after sb
loss
Loss
Loss compensation
Losses
Losses
Losses
Losses on loans and advances
Main Body
Major planned periodic maintenance or overhaul
Major shareholder
Majority interest
Make a downpayment on sth
Make acquisition
Make adjusting entry
Make concession
Make correction
Make profit
Make profit
Make valuation
Manage st
Management
Managing
Mandatory redemption
Mandatory retirement insurance
Mandatory retirement insurance
Manufacture st
Manufacturer
Manufacturing
Manufacturing licences
Manuscripts
Margin
Market drop
Market risk
Market value
Marketable
Master netting arrangement
Material
material law
Material responsibility
Materiality
Materiality and aggregation
Materiality principle
Maternity break
Maternity break
Matching concept (of costs with revenues)
Matching of costs with revenues
Matrix approach
Matrix presentation
Maturities of assets and liabilities
maturity
Maturity
Maturity
Measure st
Measurement
measurement
Measurement base
Measurement of contingencies
Measurement of inventories
Measurement of recoverable amount
Measurement of revenue
Measurement of the elements of financial statements
Measurement subsequent to initial recognition
Measuring interim income tax expense
Medical care
medical report
Meet conditions
Member state
member´s meeting
Membership fee
Merge soon
Merge two paragraphs into the only one
Merged firm
merger
Merger
Merger law
Merging firm
Merging parties
Merchandise
merit
Metal ores
Metals
Mid-size company
Mineral exploration
Mineral ores
Mineral right
Minimise st
Minimum components of an interim financial report
Minimum disclosures
Minimum lease payments
Minority interest
Mismatch
Misuse
Misuse
Monetary and non-monetary assets
Monetary asset
Monetary financial asset
Monetary financial assets and financial liabilities
Monetary items
Monthly remuneration
Monthly remuneration
Moral wearing out
Morning shift
Motion picture films
Movable fixed assets
Multi-employer plans (for an employee benefit plan)
Municipal authority
Music copyright
n.c.
nahradit (škodu, plnění)
national income
Natural disasters
Natural disasters
Nature of a business combination
Nature of expense method
Negative balance
negative difference
Negative goodwill
Negative goodwill arising on acquisition
Negotiable paper
Negotiable securities
Negotiable securities
Negotiate
Negotiate st
Negotiate the merger
Net assets available for benefits
Net basis
Net book value
Net earnings
Net economic result
Net income
Net investment in a foreign entity
Net investment in a lease
Net loss
Net monetary position
Net profit
Net profit or loss [for the period]
Net realisable value
Net realisable value of inventories
Net selling price
Net settlement = Settle net
Neutrality
Nominal
Nominal consideration
Nominal value
Nominal value
Nominal values
Non-adjusting event [after the balance sheet date]
Non-cancellable lease
Non-cash
Non-cash transactions
Non-contractual states
Non-contractual states (for social security purposes)
Non-current
Non-marketable security
non-monetary
Non-monetary asset
Non-monetary government grants
non-monetary income
non-monetary income
Non-monetary income
Non-monetary income
Non-payment
Non-profit
non-profit making organisations
Non-regenerative resources
non-residential space
Non-stop work organization
Non-taxable person
Non-taxation
Normal capacity of production facilities
not being recognized as
note
Notes
Notes to financial statements
notice of proposal on discharge in bankruptcy
notice, notification
Notional amount
numerical indication
Object of the tax
Objection to the consent on takeover
Objective
Objective
objectives
obligate sb
Obligating event
Obligation
Obligation
Obligation to charge VAT
Obsolescence
Obsolete inventories
Obstacle
Obtain the consent on takeover
Occupation
Occur
Occur
Off balance sheet items
off-balance sheet
Off-record
Off-record entry
Offence
Offender
Offender
Offender
offender not found
offender not found
Offer price
office, authority
Official language
Official record
Offset
Offsetting
Offsetting of a financial asset and a financial liability
Oil exploration
omission
omit st
On average
On spouse without income
On-balance-sheet financial instruments
On-balance-sheet items
Onerous contract
Opening balance
Opening balance sheet account
Operating
Operating activities
Operating assets
Operating costs/expenses
Operating cycle
Operating expenses
Operating expenses
Operating expenses
Operating income
Operating lease
Operating problems
Operating profit
Operating profit
Operating profit or loss
Operators of joint ventures
opportunity
Option
Option contract
Ordinary activities
Ordinary income
Ordinary income
Ordinary job contracts
Ordinary job contracts
Ordinary share
Organization
Organization
Organization, employer
Organizational component
Organizational units
Other capital funds
Other cards
Other claims payable
Other financial investments
Other intangible assets
Other long-term employee benefits
Other member state
Other non-trade payables
Other payables
Other receivables
Other reserves
Other securities
Other sources
Other tangible fixed assets
Out-of-date debt
outcome
outcome
Outcome
outcome
Outgoing invoice
Outright sale
outstanding
Outstanding amount
Outstanding item
Outstanding shares
Over-the-counter market
overall
Overall considerations
Overdraft
Overdraft
Overhead
overpriced
Overrated
Overrated inventories
Overtime working hours
Owe money
Owe st
Own premises
Own premises
Own premises
Own premises
Own shares
Own st
Owner
Owners‘ equity
Ownership
Ownership interests
P/L from financial operations
Packing
packing
Paid in capital
Paragraph
Parent enterprise
Parental break/leave
Parental break/leave
Parking fee
Part-time staff
Partial
partial performance
Participants [in a pension plan]
Participation in insurance
Participation in insurance
Partner
Partner
Partners
Partnership
Partnership agreement
Passenger transport
Past event
Past expenses not to be recognised as an asset
Past service cost
Patents
Patrolo
Pay in taxes
Pay out
Pay out dividends
Pay out retained earnings
Pay out st
Pay out st
Pay out st
Pay up
Pay up a loan
Payables
Payables
Payables
Payables
Payables
Payables – controlled and man.org.
Payables – substantial influence
Payables from association members
Payables from cooperative members
Payables from partners
Payer
Payment assessment
Payroll
Payroll
Payroll clerk
Payroll deliverance
Payroll execution
Payroll settlement
Payroll settlement
payroll tax
Penalize sb
Pension
Pension
Pension costs
pension insurance
pension insurance
Pension scheme
per capita
Per share – basic
Per share – diluted
Percentage of completion method
Perennial crops
Perform
Perform
Perform due diligence
Performance
performance
Performance (= Financial performance)
performance of financial obligations
Performed
period
period expiration
period, limit
Permanent adress
Permanent establishment
Permanent establishment
Permanent residence
Permanent residence
Permanent uncertainty
Permanent uncertainty
Perpetual debt instruments
Perpetual succession
person authorized
person authorized to signature
Person liable to pay
person liable to tax
Personal belongings
Personal income tax
Personal Income Tax Act
Personal tax declaration
personal use
Personnel
Personnel department
Personnel expenses
Personnel expenses
pertained, pertaining
Physical capital
Physical capital concept
Physical capital maintenance
Physical inventory
Physical stock inventory
Physical stocktaking control
Physical wearing out
Place od supply of goods
Place of supply of services
Place of taxable transaction
Place of taxable transaction
Place of taxable transaction
Place of taxable transaction
Place of taxable transaction
Place of taxable transactions
Place order
Plan assets (of an employee benefit plan)
Plans
Plant for an intermediate step in a production process
Plead sb´s procedure
podpory/subvence
pohotovostní/záložní akreditiv
pohotovostní/záložní akreditiv
Pool
Pooling of interest method
Portfolio
Portfolio
Positive balance
positive difference
Possession
Post stamp
Post-employment benefit plans
Post-employment benefits
Post-employment benefits: defined benefit plans
Post-employment benefits: defined contribution plans
postage
postage
Postal services
Posting
Posting
Postponement
Postponement of repayments
Potential
Potential
Potential loss
Potential ordinary share
power
power
Power of Attorney
power of attorney
Power of attorney
Pre-compliance test
preclusion
Predictability
Preface
Preferred shares
Premerging negotiations
Premises
Premium
Premium
Premium offer
Prepaid phone card
Prepare due diligence report
Prepayments
prescription term
Present obligation
Presentation
Presentation and disclosure
Presentation of a cash flow statement
Presentation of accounting policies
Presentation of consolidated financial statements
Presentation of financial statements
Presentation of grants related to assets
Presentation of grants related to income
Presentation of the required disclosures
previously
price
Price earnings ratio
Price index
Price list
Price risk
Primary and secondary segment reporting formats
Primary financial instruments
Primary reporting format
Principal
Prior period items
Prior tax period
private deed
Private financial funds
Private financial funds
Private limited company
Private lim
Česko-německé účetní a daňové služby
Gustav Vigato & Magdalena Pfeifer and partners s.r.o.
