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Slovní zásoba pro IELTS Academic (Skóre 8-9) - Finance

Zde se naučíte některá anglická slova související s financemi, která jsou nezbytná pro akademickou zkoušku IELTS.

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Vocabulary for Academic IELTS (8)
option
option
[Podstatné jméno]

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

opce, opční smlouva

opce, opční smlouva

Ex: Traders may purchase options on commodities like gold or oil as a way to gain exposure to these markets without owning the physical assets. 
book
book
[Podstatné jméno]

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

kniha, účetní kniha

kniha, účetní kniha

Ex: The accountant diligently updated the company's book to reflect the latest financial transactions, ensuring accuracy and compliance with accounting standards. 
belt-tightening
belt-tightening
[Podstatné jméno]

an act of spending less money during difficult financial times

utahování opasků, úsporná opatření

utahování opasků, úsporná opatření

Ex: Belt-tightening became necessary when sales dropped unexpectedly. 
business cycle
business cycle
[Podstatné jméno]

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

hospodářský cyklus, obchodní cyklus

hospodářský cyklus, obchodní cyklus

Ex: During an economic expansion phase of the business cycle, consumer spending tends to rise, leading to increased production and job opportunities. 
cash cow
cash cow
[Podstatné jméno]

a service or product that provides a business or company with a stable income

dojná kráva, slepice

dojná kráva, slepice

Ex: His latest invention turned out to be a real cash cow. 
bottom line
bottom line
[Podstatné jméno]

the amount that was profited or lost in an organization or company after everything was calculated

konečný výsledek, čistý zisk nebo ztráta

konečný výsledek, čistý zisk nebo ztráta

Ex: After all the costs were counted, the bottom line was better than expected. 
comptroller
comptroller
[Podstatné jméno]

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

finanční kontrolor, účetní auditor

finanční kontrolor, účetní auditor

Ex: The government comptroller meticulously reviews and manages the public finances, ensuring transparency and adherence to fiscal regulations. 
buyout
buyout
[Podstatné jméno]

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

vykoupení, převzetí

vykoupení, převzetí

Ex: The tech giant announced a strategic buyout of a promising startup, incorporating its innovative technology into its product portfolio. 
equity
equity
[Podstatné jméno]

the value of an asset after deducting all claims, debts, or liens against it

čistá hodnota, vlastní kapitál

čistá hodnota, vlastní kapitál

Ex: After paying off the mortgage, they had $120,000 in equity in their home. 
hedge
hedge
[Podstatné jméno]

a thing or method that protects one against potential problems, particularly financial ones

zajištění, ochrana

zajištění, ochrana

Ex: The investor used a hedge to protect their portfolio against market volatility. 
top line
top line
[Podstatné jméno]

a company's gross sales or revenues, before any costs or expenses are deducted

hrubý prodej, hrubý příjem

hrubý prodej, hrubý příjem

Ex: The company's top line revenue increased by 10% compared to the previous quarter. 
cash flow
cash flow
[Podstatné jméno]

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

peněžní tok, tok hotovosti

peněžní tok, tok hotovosti

Ex: Effective cash flow management is crucial for businesses to meet short-term financial obligations and ensure operational sustainability. 
depreciation
depreciation
[Podstatné jméno]

a decline in something's price or value

odpis, znehodnocení

odpis, znehodnocení

Ex: The depreciation of the currency has led to an increase in the cost of imported goods. 
cartel
cartel
[Podstatné jméno]

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

kartel, dohoda

kartel, dohoda

Ex: The oil cartel, consisting of major petroleum-producing nations, collaborates to influence global oil prices and production levels. 
takeover
takeover
[Podstatné jméno]

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

převzetí, převzetí kontroly

převzetí, převzetí kontroly

Ex: The tech giant's takeover of the startup boosted innovation and expanded its presence in the emerging market. 
capital market
capital market
[Podstatné jméno]

a financial market where long-term debt or equity-backed securities are bought and sold

kapitálový trh, finanční trh

kapitálový trh, finanční trh

Ex: Investors can access the capital market to buy and sell stocks, bonds, and other financial instruments. 
asset stripping
asset stripping
[Podstatné jméno]

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

rozebírání aktiv, plenění aktiv

rozebírání aktiv, plenění aktiv

Ex: The company engaged in asset stripping, selling off its valuable properties and intellectual assets to generate short-term profits. 
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