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Anglicky v odborných předmětech "Support of teaching technical subjects in English “

Anglicky v odborných předmětech "Support of teaching technical subjects in English “. Tutorial: Business Academy Topic: Fixed A sset s - concept, division Prepared by: Ing. Jana Šustrová. Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002

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Anglicky v odborných předmětech "Support of teaching technical subjects in English “

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  1. Anglicky v odborných předmětech"Support ofteachingtechnicalsubjects in English“ Tutorial: Business Academy Topic: Fixed Assets -concept, division Prepared by: Ing. Jana Šustrová Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

  2. CompanyAssets Currentassets • Shelflifeshorterthan 1 year • Disposableconsumption • Changeableform • Supplies, debts • Money, short-term securities Fixed assets • Shelf life longer than 1 year • A certain amount of value • Gradually getting worn-out • 1-year wearing = depreciation

  3. FIXED ASSETS • A kind of long-term property • Shelf life or maturity time is longer than 1 year • Not losing its original form, gradually getting worn-out • Divided into 3 types - tangible - intangible - financial

  4. TangibleFixedAssets • Buildings, land, artworkandcollections, regardlessoftheirvalue • Individualmovableassetswhosevaluationishigherthanthe limit set by thecompany in itsinternaldirective (usually CZK 40 000,--, whichisthe limit specified by theLaw on Income Tax fordepreciationofproperty) – such as machinery, cars • Cultivatedareaswith a fertility rateof more than 1 year – such as orchards, vineyards • Adultanimalsandgroupsofthem (herds, flocks)

  5. MinorTangibleAssets • Assets with a shelf life longer than 1 year, but valuation lower than the limit set by the company (notebooks, PC printers, mobile phones, etc.)

  6. IntangibleAssets • A kind of intangible property, with the shelf life longer than 1 year and since the valuation limit, set by the company (usually CZK 60 000,-- according to the Law of the Income Tax). • Formation expenses • Intangible results of research and development • Software • Valuable rights (licences, patents) • Know-how • Goodwill

  7. Long-term Investments • Securities and shares, investments with maturity or holding period longer than one year (stocks, bonds) • Long-term loans

  8. ACTIVITY I: Selectwhatbelongs to thecategoryoffixedassets • material in stockvaluedat CZK 180.000 • software for CZK 65.000 • landfor CZK 35.000 • photocopierfor CZK 60.000 • car for CZK 39.000 • buildingfor CZK 250.000 • program forpayrollprocessingfor CZK 40.000 • computerfor CZK 42.000 • bondsvaluedat CZK 100.000 with a maturity period of 6 months • 25 mobile phones, 1 pcfor CZK 3.000

  9. ACTIVITY II: Matchthenumberedwordsandthecategories A-D • Tangiblefixedassets • Intangibleassets • Long-term investments • Minorfixedassets • Productionhall • Accounting software • Car • Land • Administrationbuilding • Shares • Licence • Know-how • Production line • Notebook for CZK 22.000

  10. RESOURCES: • Klínský P., Münch O. Ekonomika pro obchodní akademie a ostatní střední školy . Praha: EDUKO nakladatelství, s. r. o.,2008, ISBN 978-80-87204-03-0. • Vyhláška 500/2002 Sb.

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