UNIT 10 -- ANNUAL REPORT -- KEY TERMS

   

   Definitions:

   

   1. ___________ - a measure of a company's financial health. Equals cash receipts minus cash
   payments over a given period of time

   Equivalent in Czech:

   

   2. ___________-- a summary of a company's 1. ___________ over a given period of time

   Equivalent in Czech:

   

   3. ___________- net earnings /  net income /  net profit, gross sales minus taxes, interest,
   depreciation, and other expenses

   Equivalent in Czech:

   

   4. ___________- a quantitative summary of a company's financial condition / position at a
   specific point in time, including assets, liabilities and net worth. The first part of it
   shows all the productive assets a company owns, and the second part shows all the financing
   methods (such as liabilities and shareholders' equity)

   Equivalent in Czech: 

   

   5. ___________-- an accounting of sales, expenses, and net profit for a given period /  assets,
   liabilities and shareholders´ equity

   Equivalent in Czech:

   

   6. ___________- audited document required by the SEC and sent to a public company's or mutual
   fund's shareholders at the end of each fiscal year, reporting the financial results for the
   year (including the 4.  ___________, 5. ___________, and description of company operations)
   and commenting on the outlook for the future

   Equivalent in Czech:

   

   

   Synonyms:

   income statement / statement of earnings = profit and loss account

   statement of condition = balance sheet

   

   

   

   

   hints:

   

   cash receipts - pokladní příjmy

   equity -- vlastní jmění, kmenová akcie

   mutual fund - otevřený investiční fond

   income statement -- výsledovka, výkaz zisků a ztrát

   statement of condition -- rozvaha

   

   UNIT 10 -- ANNUAL REPORT -- KEY TERMS

   

   KEY

   

   Definitions:

   

   1. cash flow - a measure of a company's financial health. Equals cash receipts minus cash
   payments over a given period of time

   POHYB HOTOVOSTI

   

   2. cash flow statement -- a summary of a company's cash flow over a given period of time

   VÝKAZ O POHYBU HOTOVOSTI

   

   3.bottom line - net earnings /  net income /  net profit, gross sales minus taxes, interest,
   depreciation, and other expenses CELKOVÝ HOSP.VÝSLEDEK V ÚČETNICTVÍ -- ČISTÝ ZISK/ZTRÁTA

   

   (top line - Total revenues. The term derives from the fact that this information appears at
   the top of an income statement/ P/L account)

   CELKOVÝ HOSP.VÝSLEDEK V ÚČETNICTVÍ

   

   4. balance sheet - a quantitative summary of a company's financial condition / position at a
   specific point in time, including assets, liabilities and net worth. The first part of it
   shows all the productive assets a company owns, and the second part shows all the financing
   methods (such as liabilities and shareholders' equity) ROZVAHA

   

   5. profit and loss account -- an accounting of sales, expenses, and net profit for a given
   period /  assets, liabilities and shareholders´ equity

   VÝKAZ ZISKŮ A ZTRÁT / VÝSLEDOVKA

   

   6. annual report - audited document required by the SEC and sent to a public company's or
   mutual fund's shareholders at the end of each fiscal year, reporting the financial results for
   the year (including the 4.balance sheet, 5. profit and loss account = income statement, 2.cash
   flow statement and description of company operations) and commenting on the outlook for the
   future

   VÝROČNÍ ZPRÁVA

   

   Synonyms:

   income statement / statement of earnings = profit and loss account

   statement of condition = balance sheet

   

   

   hints:

   

   cash receipts - pokladní příjmy

   equity -- vlastní jmění, kmenová akcie

   mutual fund - otevřený investiční fond

   income statement -- výsledovka, výkaz zisků a ztrát

   statement of condition -- rozvaha