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Description and Tags

Accounting

9 Terms

1

aktiva

složky majetku

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2

pasiva

zdroje finančního majetku

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3

vzoreček

aktiva = pasiva

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4

ZISK

ZISK = AKTIVA - PASIVA bez zisku

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5

co patří pod aktiva

dlouhodobý majetek

oběžný majetek

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6

co patří pod pasiva

vlastní zdroje

cizí zdroje

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7

rozdělení dlouhodobého majetku

hmotný

nehmotný

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8

rozdělení oběžného majetku

zboží

krátkodobý peněžní majetek (peníze na pokladně a účtu)

pohledávky

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9

rozdělení zboží

materiál

nedokončená výroba

výrobky

zboží

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