ANGLICKO SLOVENSKÝ EKONOMICKÝ SLOVNÍK

1 Autor: Ing. Ivana Lennerov abatement[fin] da ov ava / da ov z ava / ava / z ava [The amount deducted from / full tax amount. The reduction of an expenditure, charge, or tax.]abide by the laws[law] dodr iava z konyabolish the death penalty[law] zru i trest smrtiabolish the import surcharge[com] zru i dovozn prir kuabort fee[fin] poplatok za odst penie (od zmluvy) [Fee payable in the event of / withdrawal from an agreement or contract.]abroad on business[com] na slu obnej ceste / zahrani ABS[fin] see / asset backed securitizationabsence due to illness[law] absencia zo zdravotn ch d vodovabsolution[law] oslobodenie od z v zkovabuse of authority / abuse of office / misuse of authority / misbehavior in office[law] zneu itie radnej moci / zneu itie pr vomoci verejn ho inite aACCA[acc] see / Association of Certified Chartered Accountantsaccelerated depreciation[acc] zr chlen odpisovanie / progres vne odpisovanie / akcelerovan odpisovanie [A rate of depreciation of assets that is faster than the useful life basis normally used to calculate depreciation.]

2 For example, / computer may be expected to have / useful life of four years when ANGLICKO / SLOVENSK EKONOMICK SLOVN Kpyit is purchased. However, as / result of new product innovation, it is replaced after two years. If the useful life basis had been used, the full cost would not have been charged to the accounts until the end of the fourth year. By accelerating the depreciation the full charge would be made earlier, reflecting the short life cycle of high technology products. In the , the accelerated depreciation may be used to gain tax advantages.]acceleration[fin] pred asn vypovedanie ( veru) [The action of / lender in demanding early repayment when / borrower defaults.]accept / bill of exchange[fin] avalova zmenku [To guarantee payment of / bill of exchange. To accept liability on / bill of exchange and agree to honor it by signing it on the face.

3 See / acceptance ]accept no liability for damage, if any[law] neprebera iadnu zodpovednos za pr padn koduacceptance[fin] aval (zmenky) [The act of accepting, , agreeing to honor, / bill of exchange. By extension, the document itself. / guarantee of payment (of / bill of exchange or promissory note), normally given by / third party, often / bank, for all or part of the nominal value of the bill or note. see / banker's acceptance ] acceptance commission[fin] zmenkov prov ziaacceptance credit[fin] zmenkov ver / avalov ver [A means of financing the sale of goods, particularly in international trade. It involves / commercial bank or investment bank (merchant bank) extending credit to / foreign importer whom it deems creditworthy. An acceptance credit is opened against which the exporter can draw / bill of exchange.

4 Once accepted by the bank, the bill can be discounted on the money market or allowed to run to maturity. In return for this service the exporter pays the bank / fee known as the acceptance commission.]acceptor[fin] avalista (zmenky) / ru ite na zmenkeaccident insurance / insurance against accidents[fin] razov poistenie / poistenie proti nehod mdldhd db[f ] dlbaccidental death and dismemberment insurance [fin] razov poistenie pre pr pad smrti alebo straty kon atiny / razov poistenie pre pr pady trval ch n sledkov razu / pre pr pad smrti n sledkom razuaccording to the provisions of Section 12[law] pod a ustanoven odseku 12account balance[acc] zostatok na te / stav na te / tovn zostatok / tovn stavaccount balancing / squaring the accounts[acc] vyrovn vanie tovaccount blockage[acc] zablokovanie tu / blokovanie tuaccount breakdown[acc] skladba tuaccount cancellation / cancellation of an account [acc] zru enie tuaccount class[acc] tovn triedaaccount for[acc]

5 / tova (nie o)account for 12% of[fin] predstavova 12% / (nie oho) / podie a sa 12% na (nie om)account for depreciation[acc] tova odpisyaccount group / group of accounts[acc] tov skupinaaccount hierarchy[acc] hierarchia tov [The largest account groupings are account classes, which break down into account groups, ledger accounts, and subledger accounts. see / chart of accounts]account holder[fin] majite tuaccount maintained with / bank / account kept with / bank[fin] et veden / bankeaccount maintenance / account keeping[fin] vedenie tuaccount manager / relationship manager[com] mana r pre vz ahyaccount movements reconciliation / account movements listing[acc] inventariz cia tu / v pis pohybov na teaccount name / account style[acc] n zov tuaccount number / account No.

6 / A/C / ? A/C No. [acc] slo tuaccount of journey[com] spr va zo slu obnej cestyaccount statement / statement of account[acc] v pis / tuaccountancy general department / accounts general department[acc] hlavn u t re / hlavn tovn oddelenieaccounting department / accounts department[acc] u t re / tovn oddelenieaccounting entity[acc] tovn jednotka / tovn subjektaccounting entry / book entry / accounting record entry / unit of account[acc] tovn z pis / tovn polo ka / tovn predpisaccounting estimate[acc] tovn odhadaccounting for[acc] tovanie (nie oho) / za tovanie (nie oho)accounting for reserves[acc] tovanie rezerv / za tovanie rezervaccounting item / book item[acc] tovn polo kaAccounting Law[acc] z kon / tovn ctveaccounting loss / book loss[acc] tovn strataaccounting method[acc] sp sob tovania / tovn met dahdl[]dk / dkaccounting methodology[acc] metodika tovania / tovn metodikaaccounting period[acc] tovn obdobieaccounting policies[acc] tovn z sadyaccounting principles[acc] tovn princ pyaccounting procedures[acc] tovn postupyAccounting Procedures for Businesses / Accounting Procedures for Businessmen[acc] tovn postupy pre podnikate ovaccounting profit / accounting income / book profit / book income[acc] tovn ziskaccounting records / accounting books / books of account / account books / books[acc]

7 Tovn evidencia / tovn knihy / tovn z znamy / tovn ctvoaccounting regulations[acc] tovn predpisyaccounting reporting[acc] tovn v kazn ctvoaccounting standard[acc] tovn normaAccounting Standards Board / ASB[acc] Rada pre tovn normyaccounting system[acc] tovn syst m / tovn ctvoaccounting transaction / accounting event[acc] tovn pr pad / tovn oper ciaaccounting transaction date[acc] de uskuto nenia tovn ho pr padu / de uskuto nenia tovnej oper cieaccounting treatment / accounting method / method of accounting[acc] sp sob tovania / tovn met da / met da tovania / tovanieaccounting treatment of / method of accounting for[acc] sp sob tovania (nie oho) / met da tovania (nie oho)accounts assistant[acc] tovn referent / tovn kaccounts control[acc] vedenie tov / riadenie tovaccounts manager[acc] riadite pre tovn ctvoaccounts payable / bills payable / payables[acc] z v zky [The amounts owed by / business to its creditors (suppliers, lenders, etc).]

8 ]accounts receivable / bills receivable / receivables [acc] poh ad vky [The amounts owed to / business by its debtors (customers, etc.). Accounts receivable are classed as current assets on the balance sheet, but distinguished from prepayments and other nontrade debtors. / provision for bad debts is often shown against the accounts receivable balance in line with the prudence concept.]accounts receivable and payable[acc] z tovacie vz ahy / poh ad vkov / z v zkov tyaccounts receivable collection period[fin] inkasn obdobie poh ad vok [The time given to customers in which to pay their accounts. It is common to require customers to pay within 30 days.]account to account payment[fin] see / direct paymentaccretion of / discount / accretion[acc] kumul cia diskontu / kumulovan diskont [In portfolio accounting, / straight line accumulation of capital gains on discount bonds in anticipation of receipt of par at maturity.

9 ]accrual accounting and cash flow accounting[acc] tovanie na z klade asov ho rozl enia / tovanie na z klade pe a n ch tokovaccruals[acc] asov rozl enieaccruals and deferrals / temporary accounts of assets and liabilities[acc] ty asov ho rozl enia / asov rozl enie / asov rozl enie akt v / pas v / prechodn ty akt v / pas vaccruals concept / accruals basis[acc] princ p asov ho rozl enia / princ p asovej / vecnej s vislostiaccrue[fin] kumulova sa / napo tava sa / naba ova sa / nabieha / narasta accrued expenses / accrued expense / accruals / accrued charge / accrued liability[acc] v davky bud cich obdob / n klady bud cich obdob / asovo rozl en v davky / asovo rozl en n klady / prechodn n klady / prechodn ty pas v / pr rastky [An estimate in the accounts of / business of / liability that is not supported by an invoice or / request for payment at the time the accounts are prepared.

10 An accrual is / current liability on the balance sheet and will be charged under expenses in the income statement. An example of the accrual would be telephone expenses, which are billed in arrears. At the end of the accounting period, if no bill has been received, an estimate (based on past bills) would be made and credited to the accruals account. The telephone expense account is then cleared to the income statement.]accrued interest / interest accruals[fin] kumulovan roky / napo tan roky / roky na prechodn ch tochaccrued revenues / accrued revenue / accrued income[acc] pr jmy bud cich obdob / asovo rozl en v nosy / prechodn ty akt v [Income that has been earned during an accounting period but not received by the end of it. For example, interest may have been earned but not received, , it should be included in the profit figure (subject to hdd) dlfdthe overriding prudence concept) and classified as / current asset on the ba lance sheet.