Imputed depreciation allowances

Czech translation: Imputované odpisové náklady

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	Imputed depreciation allowances
Czech translation:	Imputované odpisové náklady
Entered by:	Pavel Prudký

17:32 Oct 14, 2012

English to Czech translations [PRO]
Bus/Financial - Accounting / diagnostics

English term or phrase: Imputed depreciation allowances

Budget
The budget in HFM serves first of all the purpose of presenting the primary cost centre costs and their assignment.
The first block defines the personnel expenses according to the total-cost format on the basis of the IFRS pension accruals. Among these are:
Wages and salaries
contain all cash and non-cash benefits to own employees incurred in the fiscal year. The amounts are always gross amounts, i.e. the employee’s contributions to the social insurance and the wage tax must be included, whereas the employer’s contribution (see below) must not be included.
.
.
.
The second block is constituted by the impersonal costs
Here the primary costs incurred on the cost centres are stated according to the cost types indicated.
Personnel and impersonal costs constitute the primary overhead cost portion on the cost centres.
The third block is constituted by the imputed costs
Statement has to be made of imputed depreciation allowances and interest. In addition, the cost of materials of the guarantee and accommodation cost are stated.
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Imputed depreciation allowances (+)
Post here the per contra item of the imputed depreciation expense recognised in the operating result.

Pavel Prudký

Imputované odpisové náklady

Explanation:
Imputované náklady:
Jedná se o náklady připisované danému rozhodnutí, které ovlivní budoucí hospodaření podniku v širších souvislostech. Například propouštění z důvodu poklesu zakázek, nákladem tohoto rozhodnutí je odstupné.

viz např. http://lorenc.info/3MA112/cleneni-nakladu.htm

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Note added at 3 hrs (2012-10-14 21:20:36 GMT)
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nebo imputované odpisové položky

Selected response from:

Petr Kedzior
Czech Republic
Local time: 07:01

Grading comment

děkuji
4 KudoZ points were awarded for this answer

Summary of answers provided

Imputované odpisové náklady

Petr Kedzior

přisouzené odpisy

Ivan Šimerka

Answers

3 hrs confidence:

imputed depreciation allowances

Imputované odpisové náklady

Petr Kedzior
Czech Republic
Local time: 07:01
Specializes in field
Native speaker of: Czech
PRO pts in category: 37

Grading comment

děkuji

13 hrs confidence:

imputed depreciation allowances přisouzené odpisy

Explanation:
Z pravděpodobné hodnoty, která není přímo známa

Ivan Šimerka
Czech Republic
Local time: 07:01
Works in field
Native speaker of:

Czech
PRO pts in category: 12

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