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umořování opravné položky k majetku


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20:12 May 12, 2011
Czech to English translations [PRO]
Bus/Financial - Accounting / Cash Flow
Czech term or phrase: umořování opravné položky k majetku
Odpisy stálých aktiv a umořování opravné položky k majetku.
Igor Seykora
Czech Republic
Local time: 22:58


Summary of answers provided
4value adjustments to non-current assets
Milada Major
3adjusting entry for amortization on property
jankaisler


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
adjusting entry for amortization on property


Explanation:
x

jankaisler
Local time: 22:58
Native speaker of: Native in CzechCzech
PRO pts in category: 20
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13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
value adjustments to non-current assets


Explanation:
Zaužívaná terminológia KPMG (vo výkazoch):
Položka vykazovaná pod Peňažnými tokmi z prevádzky:

Odpisy stálych aktív a opravná položka k stálym aktívam = Depreciation and value adjustments to non-current assets (fixed assets)

Podľa mňa, autor výkazu, z kt. české znenie pochádza nezvolil šťastne výraz "umorovanie", to nás zvádza k prekladu "amortization", tu ide o ten istý majetok (stále aktíva), opr. pol. sa vžťahuje na ne, a preto depreciation a nie amortization, pozri http://www.ehow.co.uk/facts_7232352_difference-between-depre...

Milada Major
Local time: 22:58
Specializes in field
Native speaker of: Native in SlovakSlovak
PRO pts in category: 8
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