Re: [Czechlist] Re: èisté obchodní jmìní
- Hello Sarka,
I do not if my comments are of any use, but my Internet connection failed
today.However, back to your problem.
Zakladni jmeni neni to same co vlastni jmeni. Ciste obchodni jmeni = hodnota
spolecnosti pocitana jako celkova aktiva minus celkova pasiva; ekvivalent
kmenovych akcii spolecnosti. Takze "owner's equity" je spravne, stejne jako
"net worth", coz bych asi v tomto pripade zvolil, protoze obsahuje preklad
Doufam v brzke shledani U Buvola
> --- In Czechlist@egroups.com, ruck@r... wrote:
> > Hello, I suppose someone has already come over the term "ciste
> > obchodni jmeni". Does that correspond to any of "zakladni jmeni"
> > or "vlastni jmeni", or is it completely different? And how do you
> > folks translate that into English?
> > Urgent!
> > Thanks, Sarka
> Oh dear, the muddy waters of accounting. If only they would harmonise
> the Czech rules with International Accounting Standards, we could all
> live happily ever after. Maybe.
> Most of my reference books give "ciste obchodni jmeni" as "net
> assets", i.e. total assets minus (current) liabilities. Other
> equivalent English terms include "net worth", "owners' equity",
> "shareholder's equity" (UK) and "stockholders' equity" (US). Which I
> think should make it the same as "vlastni jmeni" (although I'm not
> too familiar with Czech accounting law).
> There are two problems here. One is that it is difficult finding
> direct equivalents, owing to differences between the legal
> definitions of such terms in different countries. And the other is
> that in the business world (according to Christopher Nobes in "The
> Economist Pocket Accountant") "capital" and "equity" are used
> somewhat loosely in English and the exact meaning often has to be
> divined from the context.
> All of which is probably of little help to you. Sorry!
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