Ekonomický Preklad PDF

ANGLICKO / SLOVENSKÝ EKONOMICKÝ SLOVNÍK Autor: Ing. Ivana Lennerová abatement [fin] daňová úľava / daňová zľava / úľava / zľava [The amount deducted from / full tax a...

ANGLICKO / SLOVENSKÝ EKONOMICKÝ SLOVNÍK Autor: Ing. Ivana Lennerová abatement [fin] daňová úľava / daňová zľava / úľava / zľava [The amount deducted from / full tax amount. The reduction of an expenditure, charge, or tax.] abide by the laws [law] dodržiavať zákony abolish the death penalty [law] zrušiť trest smrti abolish the import surcharge [com] zrušiť dovoznú prirážku abort fee [fin] poplatok za odstúpenie (od zmluvy) [Fee payable in the event of / withdrawal from an agreement or contract.] abroad on business [com] na služobnej ceste / zahraničí ABS [fin] see / asset‐backed securitization absence due to illness [law] absencia zo zdravotných dôvodov absolution [law] oslobodenie od záväzkov abuse of authority / abuse of office / misuse of [law] zneužitie úradnej moci / zneužitie právomoci authority / misbehavior in office verejného činiteľa ACCA [acc] see / Association of Certified Chartered Accountants accelerated depreciation [acc] zrýchlené odpisovanie / progresívne odpisovanie / akcelerované odpisovanie [A rate of depreciation of assets that is faster than the useful‐life basis normally used to calculate depreciation. For example, / computer may be expected p to have / useful life of four years y when it 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 U.S., the accelerated depreciation may be used to gain tax advantages.] acceleration [fin] predčasné vypovedanie (úveru) [The action of / lender in demanding early repayment when / borrower defaults.] accept / bill of exchange [fin] avalovať 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. see / acceptance] accept no liability for damage, if any [law] nepreberať žiadnu zodpovednosť za prípadnú škodu acceptance [fin] aval (zmenky) [The act of accepting, i.e., 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] zmenková provízia acceptance credit [fin] zmenkový úver / avalový úver [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. 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) / ručiteľ na zmenke accident insurance / insurance against accidents [fin] úrazové poistenie / poistenie proti nehodám accidental d l death d h and d dismemberment d b insurance [fin] [f ] úúrazovéé poistenie pre prípad í d smrti alebo l b straty končatiny / úrazové poistenie pre prípady trvalých následkov úrazu / pre prípad smrti následkom úrazu according to the provisions of Section 12 [law] podľa ustanovení odseku 12 account balance [acc] zostatok na účte / stav na účte / účtovný zostatok / účtovný stav account balancing / squaring the accounts [acc] vyrovnávanie účtov account blockage [acc] zablokovanie účtu / blokovanie účtu account breakdown [acc] skladba účtu account cancellation / cancellation of an account [acc] zrušenie účtu account class [acc] účtovná trieda account for [acc] / účtovať (niečo) account for 12% of [fin] predstavovať 12% / (niečoho) / podieľať sa 12% na (niečom) account for depreciation [acc] účtovať odpisy account group / group of accounts [acc] účtová skupina account hierarchy [acc] hierarchia účtov [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] majiteľ účtu account maintained with / bank / account kept [fin] účet vedený / banke with / bank account maintenance / account keeping [fin] vedenie účtu account manager / relationship manager [com] manažér pre vzťahy account movements reconciliation / account [acc] inventarizácia účtu / výpis pohybov na účte movements listing account name / account style [acc] názov účtu account number / account No. / A/C / ? A/C No. [acc] číslo účtu account of journey [com] správa zo služobnej cesty account statement / statement of account [acc] výpis / účtu accountancy general department / accounts [acc] hlavná učtáreň / hlavné účtovné oddelenie general department accounting department / accounts department [acc] učtáreň / účtovné oddelenie accounting entity [acc] účtovná jednotka / účtovný subjekt accounting entry / book entry / accounting record [acc] účtovný zápis / účtovná položka / účtovný entry / unit of account predpis accounting estimate [acc] účtovný odhad accounting for [acc] účtovanie (niečoho) / zaúčtovanie (niečoho) accounting for reserves [acc] účtovanie rezerv / zaúčtovanie rezerv accounting item / book item [acc] účtovná položka Accounting Law [acc] zákon / účtovníctve accounting loss / book loss [acc] účtovná strata accounting method [acc] spôsob účtovania / účtovná metóda accounting methodology h d l [acc] [ ] metodika d k účtovania úč / účtovná úč á metodika dk accounting period [acc] účtovné obdobie accounting policies [acc] účtovné zásady accounting principles [acc] účtovné princípy accounting procedures [acc] účtovné postupy Accounting Procedures for Businesses / [acc] Účtovné postupy pre podnikateľov Accounting Procedures for Businessmen accounting profit / accounting income / book [acc] účtovný zisk profit / book income accounting records / accounting books / books of [acc] účtovná evidencia / účtovné knihy / účtovné account / account books / books záznamy / účtovníctvo accounting regulations [acc] účtovné predpisy accounting reporting [acc] účtovné výkazníctvo accounting standard [acc] účtovná norma Accounting Standards Board / ASB [acc] Rada pre účtovné normy accounting system [acc] účtovný systém / účtovníctvo accounting transaction / accounting event [acc] účtovný prípad / účtovná operácia accounting transaction date [acc] deň uskutočnenia účtovného prípadu / deň uskutočnenia účtovnej operácie accounting treatment / accounting method / [acc] spôsob účtovania / účtovná metóda / method of accounting metóda účtovania / účtovanie accounting treatment of / method of accounting [acc] spôsob účtovania (niečoho) / metóda for účtovania (niečoho) accounts assistant [acc] účtovný referent / účtovník accounts control [acc] vedenie účtov / riadenie účtov accounts manager [acc] riaditeľ pre účtovníctvo accounts payable / bills payable / payables [acc] záväzky [The amounts owed by / business to its creditors (suppliers, lenders, etc).] accounts receivable / bills receivable / receivables [acc] pohľadávky [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] zúčtovacie vzťahy / pohľadávkové / záväzkové účty accounts receivable collection period [fin] inkasné obdobie pohľadávok [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 payment accretion of / discount / accretion [acc] kumulácia diskontu / kumulovaný diskont [In portfolio accounting, / straight‐line accumulation of capital gains on discount bonds in anticipation of receipt of par at maturity.] accrual accounting and cash‐flow accounting [acc] účtovanie na základe časového rozlíšenia / účtovanie na základe peňažných tokov accruals [acc] časové rozlíšenie accruals and deferrals / temporary accounts of [acc] účty časového rozlíšenia / časové rozlíšenie / assets and liabilities časové rozlíšenie aktív / pasív / prechodné účty aktív / pasív accruals concept / accruals basis [acc] princíp časového rozlíšenia / princíp časovej / vecnej súvislosti accrue [fin] kumulovať sa / napočítavať sa / nabaľovať sa / nabiehať / narastať accrued expenses / accrued expense / accruals / [acc] výdavky budúcich období / náklady budúcich accrued charge / accrued liability období / časovo rozlíšené výdavky / časovo rozlíšené náklady / prechodné náklady / prechodné účty pasív / prírastky [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. 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] kumulované úroky / napočítané úroky / úroky na prechodných účtoch accrued revenues / accrued revenue / accrued [acc] príjmy budúcich období / časovo rozlíšené income výnosy / prechodné účty aktív [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, i.e., it should be included in the profit figure (subject to the h overriding d prudence d concept)) and d classified l f d as / current asset on the ba‐lance sheet.] accumulated amortization [acc] oprávky / nehmotnému majetku / akumulované odpisy nehmotného majetku accumulated depreciation [acc] oprávky / základným prostriedkom / oprávky základných prostriedkov / akumulované odpisy hmotného majetku accumulated losses from previous years [acc] neuhradená strata / minulých rokov / akumulovaná strata / minulých rokov acknowledge one's liability [law] uznať (svoj) záväzok / uznať (svoju) zodpovednosť acknowledge receipt of / letter / acknowledge / [com] potvrdiť prijatie listu letter acknowledgment of debt [fin] uznanie dlhu acquire / controlling interest in / company [law] nadobudnúť kontrolný podiel / spoločnosti acquire / right [law] nadobudnúť právo acquirer [com] nadobúdateľ / akvizitér acquisition [com] akvizícia / nadobudnutie / obstaranie [The takeover of one company by another.] acquisition cost [acc] obstarávacia cena / obstarávacie náklady [see / historical cost] acquisition of material [acc] obstaranie materiálu / obstarávanie materiálu acquisition oncost / acquisition by‐costs / costs [acc] náklady obstarania / náklady spojené / directly attributable to the acquisition / direct obstaraním / náklady súvisiace / obstaraním [For costs relating to the acquisition example, the cost of registering and issuing equity securities, or professional fees paid to accountants, legal advisers, valuers, or other consultants to effect the underlying acquisition.] acquisition protocol [com] protokol / obstaraní majetku / obstarávací protokol acquisition search [com] predakvizičný prieskum acquisition target [com] akvizičný objekt / objekt akvizície acquit sb of charges [law] zbaviť obvinení (niekoho) act as [law] plniť funkciu (niekoho) / pôsobiť ako (niekto) act as / foreign exchange authority [fin] plniť funkciu devízového orgánu act as lawyer for [law] vystupovať ako právny poradca (niekoho) / plniť funkciu právneho poradcu (niekoho) / fungovať ako právny poradca (niekoho) Act of God [com] čin Boha / vyššia moc [For example, an earthquake, cyclone, storm, or flood. Also known as force majeure.] act on behalf of sb in / act for sb in [law] vystupovať / zastúpení (niekoho) pri (niečom) / vystupovať / mene (niekoho) pri ( č ) / zastupovaťť záujmy (niečom) á ((niekoho) k h ) pri (niečom) / zastupovať (niekoho) pri (niečom) / konať / zastúpení (niekoho) pri (niečom) / konať / mene (niekoho) pri (niečom) / pracovať pre (niekoho) na (niečom) [For example, / law firm may act on behalf of its client in / legal dispute.] act on one's own account and at one's own risk [fin] konať na vlastný účet / na vlastné riziko act on the account and at the risk of [fin] konať na účet / riziko (nie‐koho) act within the law / act within legal limits [law] konať / medziach zákona acting Vice President [com] poverený viceprezident / úradujúci viceprezident actual costs [fin] skutočné náklady actual data / actuals [fin] skutočné údaje / dosiahnutá skutočnosť actuary [fin] poistný matematik / poistný technik / aktuár [A person employed at an insurance company or bank whose main responsibility is to calculate premiums, reserves, and dividends on insurance plans and annuities.] ad hoc committee [law] operatívny výbor / ad hoc výbor / účelový výbor [One concerned with / particular end or purpose, improvised, fashioned from whatever is immediately available, formed for the particular end or case at hand without consideration of wider application.] addendum to an agreement/contract [law] see / amendment to an agreement/contract additional billing / complementary billing / extra [fin] dofakturácia / dodatočná fakturácia billing additional guarantor [fin] dodatočný ručiteľ additional insurance [fin] see / supplementary insurance additional paid‐in capital [fin] dodatočné splatené imanie / dodatočný splatený kapitál additional pension insurance [fin] see / supplementary pension insurance additional provisions [fin] dodatočné opravné položky additional tax return [fin] dodatočné daňové priznanie additional taxation / additional taxation liability [fin] dodanenie / dodatočné zdanenie / dodatočná daňová povinnosť / dorubenie daní additions and disposals [acc] prírastky / úbytky additions to legal reserves / transfers to legal [acc] tvorba zákonných rezerv reserves / creation of legal reserves additions to provisions / transfers to provisions / [acc] tvorba opravných položiek provisioning / making k off provisions / creation off provisions additions to reserves / transfers to reserves / [acc] tvorba rezerv / tvorenie rezerv creation of reserves / reserving adjourn / lawsuit for lack of evidence [law] odročiť súdne konanie pre nedostatok dôkazov adjourn the hearing [law] odročiť pojednávanie / prerušiť pojednávanie adjudicate upon / case [law] súdne rozhodnúť / prípade / súdne doriešiť prípad adjust wages for inflation [fin] upraviť mzdy / infláciu adjusted for inflation [fin] upravený / infláciu adjusting entries [acc] opravné údaje adjustments to [acc] oprávky / (niečomu) / opravné položky / (niečomu) adjustments to assets acquired [acc] opravná položka / nadobudnutému majetku adjustments to prepayments / adjustments to [acc] oprávky / poskytnutým preddavkom / advance payments / adjustments to advances oprávky / poskytnutým zálohám adjustments to tangible fixed assets [acc] opravná položka / hmotnému investičnému majetku administer the loan portfolio [fin] spravovať úverovú agendu / spravovať úverové portfólio administration / forced administration / forced [law] nútená správa supervision / forced management administration order [law] príkaz na nútenú správu / príkaz na súdny dozor / príkaz na správu konkurznej podstaty administration overhead / administration [acc] administratívne režijné náklady / režijné expenses / administrative overhead / prevádzkové náklady / prevádzkové režijné administrative expenses náklady administrative body / administrative authority [law] správny orgán / úradná osoba administrative proceedings [law] úradné konanie (správne konanie) administrator [law] 1. správca (administrátor) 2. nútený správca adopt / child [law] osvojiť si dieťa adopt / resolution [law] prijať uznesenie ADR [fin] see / American depository receipt adultery [law] cudzoložstvo advance [fin] pôžička (postúpenie peňazí) / preddavok (napr. na mzdu) [A payment on account or / loan. In / partnership it refers to any amount paid into the partnership in excess of the agreed capital contributions.] advance billing / pro forma billing [fin] predfakturácia advance funding [fin] tvorba rezervných fondov advance payment / advance / prepayment [acc] preddavok / záloha / predplatba / platba vopred advance d payments made d [[acc]] see / prepayments made d advance payments received [acc] see / prepayments received advancement [fin] sporenie pre prípad smrti [Payment by / parent (during his or her lifetime) to / child of an amount that the child would receive as beneficiary, or as heir, on the death of that parent.] advertisement revenue / ad revenue [com] príjmy / reklamy / príjmy / inzerátov advertising [com] reklama (reklamná činnosť) advertising agency / ad agency / advertiser [com] reklamná agentúra advertising campaign / ad campaign [com] reklamná kampaň advertising contract [com] zmluva / reklame advertising expenses / advertising costs [fin] náklady na reklamu / reklamné náklady advertising space [acc] reklamná plocha advice note / advice [com] avízo [A document issued by / supplier of goods advising the customer that the goods have been sent. The advice note is generally received before the goods themselves.] advise sb of one's renewal instructions [fin] oznámiť (niekomu) prolongačné pokyny 'Adviser' shall mean [law] pod pojmom "poradca" rozumieme advising bank [fin] avizačná banka / avizujúca banka advisory board [com] poradňa advisory center [com] poradenské stredisko advisory committee / consultative committee [com] poradný výbor advisory firm [com] poradenská firma advisory partner [com] poradný partner advisory services / advisory [com] poradenstvo / poradenské služby affidavit / sworn statement [law] čestné prehlásenie / miestoprísažné vyhlásenie [A sworn statement in writing. / written declaration upon oath made before an authorized official.] affidavit of support [law] čestné vyhlásenie / sponzorstve affiliate [law] afilácia / filiálka [A company linked in some sense to another company. The concept has no legal status in the U.K.] afoul of the constitution / against the constitution [law] / rozpore / ústavou after expenses [fin] po zohľadnení výdavkov after provisions [fin] po zohľadnení opravných položiek after‐tax profit [acc] see / income after tax against the law [law] / rozpore so zákonom age structure of receivables [fin] veková štruktúra pohľadávok agency [com] sprostredkovateľstvo / sprostredkovateľňa / zastupovanie / zastúpenie / agentúra / expozitúra / vedenie agendy / správa agendy agency agreement [[com]] sprostredkovateľská dk ľ ká zmluva l / zmluva l / zastúpení agency broker [fin] see / commission broker agency fee [fin] 1. sprostredkovateľský poplatok / sprostredkovateľská provízia 2. poplatok za vedenie agendy / poplatok za správu agendy agency services [com] sprostredkovateľské služby / zastupovacie služby agent [com] sprostredkovateľ / zástupca / agent aggravated assault [law] útok na osobu / priťažujúcimi okolnosťami aggravated larceny [law] krádež / priťažujúcimi okolnosťami aggravating circumstance [law] priťažujúca okolnosť aggrieved party / injured party / wronged party [law] poškodená strana / poškodený agree to amend Article 12 [law] dohodnúť sa na úprave článku 12 agreement in four counterparts / agreement in [law] dohoda / štyroch rovnopisoch / dohoda / four prints štyroch výtlačkoch agreement on assigning receivables / agreement [fin] zmluva / postúpení pohľadávok on the assignment of receivables agreement on cooperation [com] see / cooperation agreement agreement sign‐off date [law] deň podpisu zmluvy ahead of schedule [com] / predstihu (oproti harmonogramu) AICPA [acc] see / American Institute of Certified Public Accountants alienate property / alienate assets [com] previesť majetok (na inú osobu) [To transfer property, etc. to another.] all prices are inclusive of VAT [com] všetky ceny su uvedené vrátane DPH alleged to have committed / thought to have [law] údajne spáchať (niečo) committed / supposed to have committed / claimed to have committed all‐in cost / all‐in costs [fin] celkové náklady [For example, when detailing / transaction.] allot overheads / apportion overheads [com] priraďovať réžie / rozdeľovať režijné náklady allotment of shares [fin] prideľovanie akcií [When / company receives an application for shares issued by means of / prospectus, it proceeds to allot the shares on / predetermined basis (which is set out in the prospectus). Where applications exceed the shares available, allotment is made proportionately. The allotment of shares is made by means of / letter of allotment. This entitles the recipient to / certificate for the number of shares stated in the letter.] allotted capital stock / Br / allotted share capital [fin] pridelené základné imanie allow ll / discount d to / allow ll sbb/d discount [com] [ ] poskytnúť k úť zľavu ľ (niekomu) ( k ) / poskytovať k ť zľavu (niekomu) allow an option to lapse [fin] nechať opciu prepadnúť allow for [fin] zohľadňovať (niečo) / zohľadniť (niečo) / zakalkulovať (niečo) / počítať / (niečím) / pamätať na (niečo) allow for inflation [fin] zohľadňovať infláciu / zohľadniť infláciu allow sb / discount [com] see / allow / discount to allow st as / deduction for tax purposes / allow st [acc] see / recognize st for tax purposes as tax deductible allowance [acc] odpočet / dávka / prídavok / rezerva [1. an allotted share 2. money given regularly for expenses.] allowance for losses [acc] rezerva na straty allowed as / deduction for tax purposes / [acc] uznaný ako daňovo odpočítateľná položka recognized as / deduction for tax purposed all‐time low or high [fin] doposiaľ najnižšia alebo najvyššia hodnota ALM [fin] see / asset and liability management amalgamate companies [com] zlúčiť spoločnosti / zlučovať spoločnosti [To unite into one body or organization.] amalgamation [com] zlúčenie [The combination of two or more companies. The combination may be effected by one company acquiring others, by the merging of two or more companies, or by existing companies being dissolved and / new company formed to take over the combined business. Within the world of companies an amalgamation refers to the coming together by arrangement of two or more individually registered companies for the purpose of maximizing potential trading opportunities to the mutual benefit of the companies concerned.] ambassador designate [law] poverený veľvyslanec / zastupujúci veľvyslanec amended billing / amended invoicing / re‐billing / [fin] opravná fakturácia / refakturácia re‐invoicing amended invoice [fin] opravná faktúra / refaktúra amended law / amendment to / law [law] novela zákona / novelizácia zákona / nové znenie zákona amended tax return / corrected tax return [fin] opravné daňové priznanie amendment to an agreement/contract / [law] dodatok zmluvy / dodatok / zmluve / addendum to an agreement/contract doplnok zmluvy / doplnok / zmluve American Bar Association / ABA [law] Americká advokátska komora American depository receipt / ADR [fin] americký vkladový list / ame‐rický vkladový certifikát [A receipt issued by / U.S. bank to / memberb off the h U.S. public bl whoh hhas bbought h stockk in / foreign country. The certificates are denominated in U.S. dollars and can be traded as / security on U.S. stock markets. The advantages of ADRs are the reduction in administration costs and the avoidance of stamp duty on each transaction.] American Federation of Labor and Congress of [com] Americká federácia práce / zjazd Industrial Organizations / AFL‐CIO priemyselných organizácií American Institute of Certified Public Accountants [acc] Americký inštitút autorizovaných účtovných / AICPA znalcov amortization [acc] umorovanie / amortizácia / odpisovanie nehmotného majetku / odpisy nehmotného majetku [The ending of / debt by paying it off gradually, over / period of time. Also used to describe the paying off of / cash debt or the accounting procedure by which the value of an asset is progressively reduced (depreciated) over / number of years. The systematic allocation of the depreciable amount of an intangible asset over its useful life.] amortization schedule / repayment schedule [fin] splátkový kalendár / splátkový harmonogram / splátkový plán [A schedule that summarizes the dates on which specified amounts must be paid in the repayment of / loan.] amortize debt [fin] umorovať dlh / amortizovať dlh / postupne splácať dlh amortizing loan [fin] umorovací úver / amortizujúci úver [A loan in which the repayment is made in more than one installment.] amount due / balance due / outstanding amount [fin] dlžná čiastka / splatná čiastka / nezaplatená / outstanding balance čiastka amount set aside out of income / amount [fin] čiastka vyčlenená zo zisku appropriated out of income amounts payable / sum payable [fin] výška záväzkov amounts receivable / sum receivable [fin] výška pohľadávok amounts released from depreciation / amounts [acc] čiastky vyňaté / odpisovania / čiastky vyňaté released from write‐offs / odpisov annex / addendum [law] príloha / dodatok announce / tender for / invite tenders for [com] vypísať výberové konanie na (niečo) / vyhlásiť výberové konanie na (niečo) annual account statement [acc] ročné vyúčtovanie annual accounts [fin] výročné výkazy [A summary of the records of / company's financial activities, and in most countries made available for public inspection. Annual accounts include / balance sheet and profit/loss f /l or income/expenditure / d account.]] annual balance sheet [fin] koncoročná súvaha annual earnings [fin] ročný príjem annual financial statements [acc] riadna účtovná uzávierka / koncoročná účtovná uzávierka / riadne účtovné výkazy / koncoročné účtovné výkazy Annual Meeting / Annual Stockholders' Meeting / [law] riadne valné zhromaždenie / výročné valné Br / Annual General Meeting / Br / AGM zhromaždenie [Yearly meeting of the stockholders of / company or the members of an organization, at which business, including consideration of the annual report and accounts, the election of officers, and the appointment of auditors, is normally carried out.] annual percentage rate / APR [fin] ročná percentuálna sadzba [Charge (including interest) for granting consumer credit, expressed as an equivalent once‐a‐year percentage figure of the amount of the credit granted.] annual report [com] výročná správa annuity [fin] anuita [A sum of money payable at regular intervals, usually every year. Also, the contract or agreement that stipulates the payment of an annuity.] annul an agreement / annul / contract / rescind [law] zrušiť zmluvu an agreement / rescind / contract annul an edict / annul / decree [law] zrušiť vyhlášku / zrušiť výnos / zrušiť nariadenie antedate / contract / backdate / contract [law] antidatovať zmluvu [To date (a paper) as of an earlier day than that on which the actual writing or signing is done. To put an earlier date on / document than that on which it was compiled, in order to make it effective from that earlier date.] anticipated costs [fin] očakávané náklady anticipated income / budgeted income [fin] očakávané príjmy / očakávaný zisk anticipated revenues / budgeted revenues [fin] očakávané výnosy / rozpočtované výnosy Antitrust Authority / Br / Anti‐Monopoly Office [law] protimonopolný úrad / úrad na ochranu hospodárskej súťaže antitrust laws / Br / anti‐monopoly laws [law] protimonopolný zákon [Statutes that seek to protect free trade and commerce by prohibiting certain restraints, such as monopolies or other combinations, and unfair business practices.] apartment insurance [fin] poistenie bytu apartment mortgage [f [fin]] h hypotéka ék na bbyt appeal / decision [law] odvolať sa proti rozhodnutiu appeal / legal decision [law] odvolať sa proti súdnemu rozhodnutiu appeal against / judgment [law] odvolanie sa proti rozsudku appeal to sb against [law] odvolať sa / (niekoho) proti (niečomu) appeals court / court of appeals / appellate court [law] odvolací súd appellate authority [law] odvolací orgán appellate proceedings [law] odvolacie konanie append new documentary evidence to the appeal [law] doplniť odvolanie / nové listinné dôkazy appendix / addendum [law] príloha / dodatok [Supplementary material usually attached at the end of / piece of writing.] appendix forms an integral part of the contract [law] príloha tvorí neoddeliteľnú súčasť zmluvy applicable court [law] príslušný súd applicable regulatory body [law] príslušný kontrolný orgán / príslušný administratívny orgán applicant for asylum [law] žiadateľ / azyl application for / police certificate / application for [law] žiadosť / výpis / registra trestov / file copy from the Criminal Records application for asylum [law] žiadosť / azyl application for the judicial review of / decision [law] žiadosť / súdne preskúmanie zákonnosti rozhodnutia apply for / police certificate / apply for / file copy [law] požiadať / výpis / registra trestov from the Criminal Records apply for asylum [law] uchádzať sa / azyl apply for registration with the Commercial [law] podať návrh na zápis do obchodného Registry registra apply for the post of sales manager [com] uchádzať sa / miesto obchodného riaditeľa appoint sb liquidator of / company [com] určiť (niekoho) za likvidátora spoločnosti appraisal [fin] znalecký odhad (hodnoty) / znalecké ohodnotenie / odborný odhad [The valuation of property or assets as estimated by an authorized appraiser.] appraisal report [fin] ohodnocovacia správa appraise [fin] znalecky odhadnúť (hodnotu) / znalecky ohodnotiť / odborne ohodnotiť appropriate final dividends out of profits [fin] vyčleniť zo zisku konečné dividendy appropriation [fin] vyčlenené peniaze [Money set aside by formal action for / specific use.] appropriation of income / distribution of income / [fin] rozdelenie zisku appropriation of profit / distribution of profit approval must not be unreasonably withheld [law] súhlas sa nesmie bezdôvodne odopierať / súhlas sa nesmie bezdôvodne odmietať approval will not be unreasonably withheld [law] súhlas sa bezdôvodne neodoprie / súhlas sa bezdôvodne neodmietne approvals / attestation [com] atesty / homologizácia / schválenie APR [fin] see / annual percentage rate arbitrage [fin] arbitráž / arbitrážny obchod / arbitrážne obchody [The deliberate switching of funds between markets in order to maximize net gains on short‐term investments. Dealings may be in currencies, commodities, or bills of exchange. The simultaneous purchase and sale of the same securities, commodities, or foreign exchange in different markets to profit from unequal prices.] arbitral award [law] arbitračný výrok arbitral decision [law] arbitračné rozhodnutie arbitral sentence [law] arbitračný rozsudok / rozhodcovský rozsudok / pokonávací rozsudok / zmierovací rozsudok arbitral tribunal [law] arbitračný tribunál / rozhodcovský tribunál / pokonávací tribunál / zmierovací tribunál arbitration [law] rozhodcovské konanie / zmierovacie konanie / pokonávka pred rozhodcom / arbitráž / rozhodcovstvo / pokonávka [A reference for settlement of / dispute normally arising out of / contract, to one or more independent persons, rather than to / court of law. Advantages include simplicity, speed, economy, and avoidance of publicity. An agreement to refer / matter to arbitration does not and cannot prevent either party taking legal proceedings instead.] arbitration proceedings [law] arbitračné konanie / rozhodcovské konanie / zmierovacie konanie / pokonávacie konanie arbitrator [law] arbiter / rozhodca / zmierovací sudca area of responsibility [law] kompetencia / pôsobnosť / oblasť zodpovednosti arm's length transaction [law] transakcia na komerčnej báze / transakcia na princípe nezávislosti / transakcia na princípe nezávislých partnerov / transakcia nezávislých partnerov / transakcie na báze nezávislých strán [A transaction entered into by unrelated parties, each acting in their own best interests in paying or charging prices based on fair market values. In the preparation of financial statements it is normally ll assumed d that h allll transactions are conducted at arm's length, although it is appreciated that this may not be the case with companies belonging to the same group, who make special arrangements between themselves for taxation or other reasons. Because of the possibility of the transactions being carried out at other than arm's length and the reader of financial statements being unaware of this fact, there has been some pressure to issue an accounting standard on related‐party transactions.] arrears / payment arrears / back dues / back [fin] nedoplatok / nedoplatky [Overdue debts payment / back pay (unpaid and overdue amounts) that may be subject to interest or other penalties.] arrest warrant [law] zatýkací rozkaz / príkaz na zatknutie / zatykač articled clerk through to partner [law] čakateľ na funkciu partnera articles of association [law] see / corporate bylaws articles of incorporation / founder's deed / Br / [law] zakladateľská zmluva / zakladateľská listina / memorandum of association / Br / founding deed zakladacia zmluva / zakladacia listina / zriaďovacia zmluva / zriaďovacia listina [An official document that details / company's existence. It forms the basis of registration of / company, listing the subscribers to the capital and the number of shares, the name and address of the company and, where appropriate, its powers and objects. The articles of incorporation also state that the liability of its members (stockholders) is limited. The document must be signed by the first subscribers and filed with the Commercial Registry in the Commercial Register.] articles of partnership / Br / deed of partnership [law] spoločenská zmluva / zmluva / združení [A partnership agreement drawn up in the form of articles or / deed. It covers the respective capital contributions of the partners, their entitlement to interest on their capital, their profit‐sharing percentages, agreed salary, etc.] as amended / as amended and supplemented [law] / znení neskorších predpisov / v platnom znení / v znení zmien / doplnkov / v znení neskorších zmien / doplnkov / v znení neskorších úprav as amendedd db by Edict d 12/1990 / Coll. ll / as amended d d [law] [l ] / zneníí vyhlášky hlášk 12/1990 / Zb. b by Decree 12/1990 Coll. as of, and for the year ended, December 31, 1999 [acc] za rok končiaci sa 31. decembra 1999, resp. / / Br / as at, and for the year ended, 31 December tomuto dátumu 1999 as per contract [law] podľa zmluvy as per mailing list / Br / see distribution list / Br / [com] podľa rozdeľovníka see distribution as set out in Appendix 2 [law] ako sa uvádza / prílohe 2 ASB [acc] see / Accounting Standards Board asking price / asked price / Br / offer price / Br / [fin] navrhovaná predajná cena / cena offer požadovaná predávajúcim [The price at which something is offered for sale. The price at which / seller is willing to sell something. The price at which / dealer or market maker will sell commodities or shares. Mutual fund managers also quote an asking price at which they will sell mutual fund certificates (units) to the general public.] assassin [law] atentátnik assassinate [law] spáchať atentát na (niekoho) assassination attempt [law] pokus / atentát assess back duty [fin] dorubiť daň assess sb for tax [fin] vymerať (niekomu) daň / vyrubiť (niekomu) daň assess the tax [fin] vymerať daň / vyrubiť daň assessor [fin] odhadca [Person who calculates the value of something.] asset account [acc] pohľadávkový účet / účet aktív asset and liability management / ALM [fin] riadenie aktív / pasív asset deficiency [fin] záporné vlastné imanie [The condition of / company when its liabilities exceed its assets.] asset management [com] riadenie aktív / správa aktív asset valuation [fin] ocenenie majetku / ocenenie aktív [An assessment of the value at which the assets of an organization, usually the fixed assets, should be entered into its balance sheet. The valuation may be arrived at in / number of ways. For example, / revaluation of land and buildings would often involve taking professional advice.] asset‐backed securitization / ABS [fin] výmena aktív za úver so založením majetku asset‐based management [fin] riadenie na základe aktív asset‐driven [fin] majetkovo motivovaný assets [acc] aktíva / majetkové položky [Generally, the value of all things owned which could be used, if necessary, to pay debts. The items on / balance sheet h showing h the h book b k value l off property owned. d Objects (tangible or intangible) that are of value to their possessor. In most cases these either are cash or can be turned into cash. Exceptions include prepayments, which may represent payments made for rent, rates, or motor licenses, in cases in which the time paid for has not yet expired.] assets acquired against payment [com] odplatne nadobudnutý majetok assets capitalization / capitalization [acc] aktivácia majetku / zaradenie majetku do používania assets held in reserve [com] zakonzervované aktíva assets ledger [acc] register majetku assets pledged / assets charged [acc] založený majetok / založené aktíva assets under construction [acc] nedokončené investície / nedokončená investičná výstavba / investičný majetok vo výstavbe assets‐based transactions / assets transactions / [fin] obchody / aktívami / aktívne obchody assets‐based operations / assets operations assign / bill of exchange to [fin] postúpiť zmenku na (niekoho) / postúpiť zmenku (niekomu) assign / bill receivable to / assign / receivable to [fin] postúpiť pohľadávku na (niekoho) / postúpiť pohľadávku (niekomu) assign / rating to [com] udeliť rating (niekomu) assign / receivable [fin] postúpiť pohľadávku assign / responsibility to [com] preniesť zodpovednosť na (niekoho) assign costs to inventories [acc] prideľovať náklady zásobám assign for / assignee for [com] pridelenec pre (niečo) / povereník pre (niečo) assign responsibilities and authorities [com] určiť zodpovednosť / právomoci / prideliť zodpovednosť / právomoci assignee [fin] postupník (zmenky) / zmenkový postupník / nadobúdateľ (zmenky) / zmenkový nadobúdateľ assignment [fin] postúpenie (pohľadávky, zmenky) / zadanie (projektu) assignor [fin] postupca (zmenky) / postupiteľ (zmenky) / zmenkový postupca / zmenkový postupiteľ assistant attorney / attorney assistant / attorney's [law] advokátsky koncipient trainee associate / associated undertaking / associated [acc] pridružený podnik / pridružená spoločnosť / company podnik / podstatným vplyvom / dcérska spoločnosť / podstatným vplyvom [An undertaking that is not defined as / subsidiary undertaking but is one in which the group has / participating interest and exercises / significant influence fl over its operations and d ffinanciall policies.] associated company [acc] pridružená spoločnosť [A company asso‐ ciated with another company that it controls. Associated companies are also defined as companies under the control of the same person or persons.] association [com] združenie / asociácia / družstvo association agreement [com] zmluva / združení / asociačná zmluva Association of Certified Chartered Accountants / [acc] Asociácia autorizovaných účtovných znalcov ACCA assume / bill payable from / assume / payable [fin] prevziať záväzok od (niekoho) / prebrať from záväzok od (niekoho) assume an obligation / assume / liability [law] prevziať na seba záväzok / prevziať na seba povinnosť assume debt [fin] prevziať dlh / prebrať dlh assume responsibility for / assume liability for [law] preberať zodpovednosť za (niekoho/niečo) / prebrať zodpovednosť za (niekoho/niečo) assumption of debt [fin] prevzatie dlhu / prebratie dlhu assumption of liabilities / transfer of payables [law] prebratie záväzkov / preberanie záväzkov / prevod pasív assurance / whole life insurance [fin] poistenie pre prípad úmrtia / poistenie pre prípad smrti [Insurance against an eventuality (especially death) that must occur.] asylum seeker [law] azylant at / discount [com] so zľavou at arm's length [com] na základe princípu nezávislosti / podľa princípu nezávislosti / tzv. na dĺžku ramena at auction [com] na dražbe at book value [acc] / účtovnej hodnote at CEO level [com] na úrovni generálnych riaditeľov at close of business / at close of trading [com] po ukončení obchodného dňa [For example, on / stock exchange.] at cost [fin] za skutočné náklady / vo výške skutočných nákladov / na úrovni skutočných nákladov / vo výške skutočne vynaložených ná‐kladov at issue / in question [law] inkriminovaný at no extra charge [fin] bez špeciálneho príplatku at one's own risk [com] na vlastné riziko at par [fin] za nominál at pawn [fin] / zálohu / založený at the AGM [com] na výročnom valnom zhromaždení / na riadnom valnom zhromaždení at the EGM [com] na mimoriadnom valnom zhromaždení at the instigation of / stockholder [law] na podnet akcionára attempted misuse of funds [law] pokus / zneužitie finančných prostriedkov attempted murder [law] pokus / vraždu attempted rape [law] pokus / znásilnenie attention of / attention [com] do rúk (niekoho) attorney / Br / barrister [law] advokát / právny zástupca / obhajca / právnik / [A legal agent qualified to act for persons in legal proceedings.] attorney assistant [law] see / assistant attorney Attorney General / AG [law] generálny prokurátor [The chief legal representative and adviser of / nation or state.] Attorney General's Office / AGO [law] generálna prokuratúra Attorney's Office [law] prokuratúra attorney's trainee [law] see / assistant attorney attract interest [fin] see / bear interest attract investors / lure in investors [com] prilákať investorov / získať investorov auction / auction sale / vendue [com] dražba / aukcia / aukčný predaj auction fee [com] dražobná cena auction hall [com] dražobná sieň auction house [com] dražobná firma auctioneer [com] dražobník / dražiteľ / licitátor / aukcionár [An agent who sells goods at auction.] audit approach [acc] prístup / auditu / audítorský prístup audit exercise [acc] vykonanie auditu / výkon auditu / audítorské práce audit fee / auditors' remuneration [fin] audítorská odmena [The amount payable to an auditor for an audit. The audit fee has to be approved at the annual general meeting of / company.] audit firm [acc] audítorská firma audit firm license number [com] číslo koncesie audítorskej firmy audit opinion / Br / auditors' opinion [acc] audítorský výrok / revízna správa / vyjadrenie audítora [An opinion contained in an auditors' report. It expresses / view as to whether or not the financial statements audited have been prepared consistently using appropriate accounting policies, in accordance with relevant legislation, regulations, or applicable accounting standards. The opinion also has to state that there is adequate disclosure of information relevant to the proper understanding of the financial statements.] audit opinion on financial statements / Br / [acc] audítorský výrok / účtovnej uzávierke / auditors' opinion on financial statements revízna správa / účtovným výkazom audit d program / audit d plan l [acc] [ ] audítorský dí ký plán lá / plán lá auditu d audit report / Br / auditors' report [acc] audítorská správa / správa audítora audit report on financial statements / Br / [acc] audítorská správa / účtovnej uzávierke / auditors' report on financial statements audítorská správa / účtovným výkazom audit trails [acc] audítorské stopy / revízne záznamy účtov audit wrap‐up [acc] rekapitulácia auditu / sumarizácia auditu / zhrnutie auditu audited annual financial statements [acc] auditovaná účtovná uzávierka auditor license number [acc] číslo koncesie audítora / číslo dektrétu audítora auditors' report [acc] see / audit report augment / guarantee [fin] navýšiť záruku authentic official copy [law] úradne overená kópia authenticate / document [law] overiť doklad authenticate / signature [law] overiť podpis authority to act for [law] splnomocnenie na zastupovanie (niekoho) authorized account user [fin] disponent účtu authorized capital stock / authorized stock / Br / [fin] schválené základné imanie / zapísané authorized share capital / Br / nominal share základné imanie [The amount of capital stock capital / Br / registered capital (fixed in the articles of incorporation and the corporate bylaws) that / company is allowed to issue and empowered to use. For example, $300,000 (300,000 shares of $1 each).] authorized person [law] oprávnená osoba / oprávnený authorized representative / authorized signatory [law] zástupca spoločnosti / štatutárny zástupca / štatutárny orgán authorized securities depositary [fin] stredisko cenných papierov authorized share capital [fin] see / authorized capital stock authorized stock [fin] see / authorized capital stock automatic cash payments [fin] bezhotovostný platobný styk automatic teller machine / automated teller [fin] bankomat / peňažný automat machine / ATM / cash dispenser / cash point / cash point machine automatic vending machine / vending machine [com] predajný automat auxiliary account [acc] pomocný účet auxiliary assets [com] vedľajšie aktíva / pomocné aktíva available cash flow [fin] disponibilné peňažné toky available to provide services as requested by the [com] pripravený poskytovať služby podľa client požiadaviek klienta average down [fin] rozložiť náklady / znížiť jednotkové náklady [Purchase more of / security or commodity at / l lower price to reduce d the h average cost off one's ' holdings.] award / mandate to / award sb / mandate [law] udeliť mandát (niekomu) awareness letter [fin] see / letter of awareness away on business [com] služobne vzdialený B/E [com] see / bill of exchange B/L [com] see / bill of lading back / bill of exchange [fin] see / endorse / bill of exchange back dues [fin] see / arrears back duty / duty arrears / back tax / tax arrears [fin] daňový nedoplatok / nedoplatok dane / daňová dorubka / dorubka dane [Tax payable on income undisclosed at the time earned. In reclaiming tax the Revenue can go back as far as it wishes and has powers to demand considerable documentation and explanations. Normally, in back duty cases, defendants become liable for payments far in excess of the amount originally evaded and interest well above that normally payable on overdue tax. This is by way of / penalty for their offense. In extreme cases they may also be imprisoned.] back duty assessment / back duty assessment [fin] dodatočný daňový výmer / dorubenie dane / notice / back duty demand notice dodatočný platobný výmer back child support / child support arrears [fin] nedoplatky na výživnom back interest / interest arrears [fin] úrokový nedoplatok back office [fin] zadné kancelárie / obslužné oddelenie banky (bez pria‐meho styku so zákazníkom) back order [fin] nevybavená objednávka / spätná objednávka back out of / contract / withdraw from / contract [law] odstúpiť od zmluvy back payment / back pay [fin] see / arrears back rent / rent arrears [fin] nedoplatok na nájomnom back tax [fin] see / back duty backlog of orders [com] nahromadené objednávky / záľaha nevybavených objednávok backup credit [fin] záložný úver / záložná úverová linka [A credit guarantee provided by / bank or syndicate of banks underpinning / note issuance facility. The credit is operated where some or all of the notes fail to find / purchaser.] back‐value the funds [fin] antivalutovať finančné prostriedky backwardation Br : [fin] požičovné / cenných papierov bad debt / uncollectible debt / uncollectible / [fin] nedobytná pohľadávka / nevymožiteľná irrecoverable receivable pohľadávka / neinkasovateľná pohľadávka [Debt impossible bl to collect. ll An amount owed d by b / debtor that is most unlikely to be paid, e.g., due to / company going into liquidation. The full amount should be written off to the income statement of the period or to / provision for bad and doubtful debts as soon as it is foreseen, on the grounds of prudence.] bailiff [law] súdny zriadenec [Officer of / court employed to enforce court decisions, especially creditor judgments involving / warrant of execution, requiring seizure of / debtor's goods.] bailout [fin] finančná záchrana [A rescue (as of / corporation) from financial distress.] balance [acc] 1. zostatok / stav / saldo / vyváženosť 2. bilancia / bilančná suma / bilančný stav [The total net worth of an organization as shown at the bottom of the balance sheet, i.e., the fixed assets plus net current assets less long‐term liabilities.] balance due / outstanding balance [fin] dlžný zostatok / nezaplatený zostatok balance mismatch [acc] nezhodný stav / nezhodujúci sa zostatok balance of payments [fin] platobná bilancia [An account of / country's debit and credit transactions with other countries. Items are divided into the current account, which includes both visible trade (imports and exports of goods) and invisible trade (services such as transport, tourism, interest, and dividends) and the capital account, which includes investment in and out of the country, international grants, and loans.] Balance Sheet / Statement of Financial Position [acc] súvaha / bilancia [A statement of the financial position of / company or individual on / specific date, showing assets, liabilities, and capital.] balance sheet amount / balance sheet value / [acc] bilančná suma / bilančný stav balance sheet total / balance balance sheet date [acc] dátum súvahy / súvahový deň balance statement / account statement [acc] vyúčtovanie (všeobecne) balance the books [acc] vykonať účtovnú uzávierku balancing figure [acc] vyrovnávacie číslo balancing the books / balancing [acc] účtovná uzávierka bancassurance [fin] predaj poisťovacích produktov bang of the gavel [law] príklep na dražbe bang the gavel [law] priklepnúť na dražbe b banish h sb b from f the h country / banish b h [law] [l ] vyhostiť h ť ((niekoho) k h ) / krajiny k / vykázať ká ť (niekoho) / krajiny bank / check / Br / bank / cheque [fin] dať si vyplatiť šek / banke [To deposit / check in / bank and either receive its amount in cash or have it paid into your account.] bank account [fin] bankový účet bank account with sort code [fin] bankové spojenie [A bank account number together with the sort code of the bank in which it is maintained. see / sort code] bank advance [fin] bankový úverový zdroj [The term bank advance is used to include overdrafts, bank mortgage loans, and personal loans, as well as term loans.] bank advice [fin] bankové avízo bank bill of exchange / bank bill [fin] banková zmenka [A bill of exchange issued or accepted by / bank. / bank bill is more acceptable than / normal trade bill, as the risk is smaller. Discounts therefore also tend to be smaller.] bank branch [fin] pobočka banky / banková pobočka bank card [fin] dispozičná karta (k účtu) bank certificate [fin] bankové potvrdenie / bankové osvedčenie [A certificate, signed by / bank manager, stating the balance held to / company's credit on / specified date. It may be asked for during the course of an audit.] bank clerk / bank officer [fin] bankový úradník bank commissions for discounted bills of [fin] bankové provízie za diskont zmeniek exchange bank deposits [fin] vklady / bankách / viazané bankové účty bank discount [fin] bankový diskont [The interest discounted in advance on / note and computed on the face value of the note.] bank divisions [fin] bankové divízie / divízie banky [For example, corporate banking, treasury, commercial banking, real estate finance, investment management, retail banking.] bank float / float [fin] fluktuačná doba / bankový sklz [The time spent by / remittance in the banking system, during which the sum of money is available to neither the payer nor the payee.] Bank for International Settlements / BIS [fin] Banka pre medzinárodné zúčtovanie / Banka pre medzinárodný platobný styk bank guarantee [fin] banková záruka / bankové ručenie bank charges [fin] bankové poplatky [Fees and other charges maded bby b banks k for f their h services and dd debited b d ffrom customers' accounts, now commonly after the customer has received an itemized statement of charges. The amounts charged to customers by / bank, usually for / specific transaction, such as paying in / sum of money by means of / check or withdrawing / sum by means of / cash dispenser. However, modern practice is to provide periods of commission‐free banking by waiving most charges on personal checking accounts. The commercial banks have largely been forced to take this step as / result of the free banking services offered by building societies. However, business customers invariably pay tariffs in one form or another.] bank interest [fin] bankové úroky [The interest charge made by / bank to / person or company, based on the daily cleared overdraft balance or / committed loan. Usually, / bank's interest rate will be its base rate plus / margin of between 1% and 5%.] bank loan [fin] bankový úver [A loan by / bank, normally for / fixed period and for / specific purpose. Bank loans are normally secured (see / collateral security) and repaid in regular installments, with interest charged at rates that vary with the bank's base rate (see / base rate). / specified sum of money lent by / bank to / customer, usually for / specified time, at / specified interest rate. In most cases banks require some form of security for loans, especially if the loan is to / commercial company. If / bank regards / company as / good credit risk, loans may not be secured. The term bank loan is also loosely used to mean / bank advance.] bank money [fin] bankové peniaze [A medium of exchange consisting chiefly of checks and drafts.] bank money order [fin] banková peňažná poukážka / bankový príkaz na úhradu bank note / bill / Br / banknote [fin] bankovka [A promissory note issued by / bank payable to bearer on demand without interest and acceptable as money.] bank rate [fin] see / discount rate bank ri