Wyniki wyszukiwania - Biblioteka Nauki

Ten serwis zostanie wyłączony 2025-02-11.

Nowa wersja platformy, zawierająca wyłącznie zasoby pełnotekstowe, jest już dostępna.
Przejdź na https://bibliotekanauki.pl

Ograniczanie wyników

4 Littera Scripta

Znaleziono wyników: 4

Liczba wyników na stronie

Wyniki wyszukiwania

Sortuj według:

Ogranicz wyniki do:

Srovnání účtování dlouhodobého majetku organizační složky státu a účetnictví podnikatelů

100%

Marek V. , Kristina K.

2008

tom 2

41-51

The contribution concentrates on accounting of long-term assets from the point of view of a special organization - budget organization. It has direct relation to national budget of the Czech Republic. Special organization and special way of its financing requires its own way of accounting. Firstly status and functions of budget organizations in connection to national economy and system of public goods provision are defined. Further part is interested in relation between budget organization and property of the Czech Republic. The third part solves way of long-term assets accounting according to the rule of accounting, decree No. 505/2002 Coll. and accounting standards. Further follows a part that pays attention to long-term assets accounting of entrepreneurs. The conclusion values differences of both the accounting systems and offers a certain possibility how solve it in the case of budget organizations.

Population Ageing Related to Socio-Economic Factors

80%

Dana W. , Šárka B. , Kristina K.

Littera Scripta

2009

tom 2

59-67

An increasing number of elderly people represent a great potential for social and economic progress and development as a consequence of growing education and improving health of the population. The policy of an ageing process preparation should respond to two elementary challenges: either, to integrate seniors into an economic and social development, and to create an age inclusive community. It is an important fact to conform the employment policy, retirement policy and other policies as well as services to social and demographic changes in progress.

Evidence u podnikatelů fyzických osob, porovnání účetnictví a daňové evidence

80%

Kristina K. , Dana W. , Martin M.

Littera Scripta

2009

tom 2

7-11

This article aims is to compare the evidence for individual businessman, who keeps accounting including tax records. Not only there are differences in numer of information, these systems provide, but due to the different way of evidence there are fundamentally different basis for calculation of income tax.

Zásoby

80%

Kristina K. , Jiří T. , Dana W.

tom 1

5-11

Firstly we should define the concept inventory. We generally speak about short- term assets that are consumed by a single application. They are got through purchase or company production. However we often find out that students are often mistaken speaking and writing about material, product and goods. These items represent inventory. However they are really different in their essence. So the target of this contribution is to describe differences among these concepts.