assets	anything owned by company - cash, buildings, machinery
liabilities	money that company will have to pay to someone else-bills, debts, interest, taxes
tax accounting	calculating how much tax an individual or a company should pay or trying to reduce this figure
cost accounting	determining the unit cost of a manufactured product, including indirect cost
financial accounting	keeping financial records and preparing financial statements
auditing	checking and evaluating financial statements, sprawozdanie ksiąg rachunkowych
bookkeeping	recording transactions in ledgers
income	the money that a company receives from supplying goods or services
expenditure	the money that a company spends
management accounting	yhe use of company's accounting data by its managers for planning and contrl
bookeepers	record transaction in purchase ledgers and sales ledgers
management account	interpret the transactions recorded by bookkeepers
senior accountants at financial controller and director level	use accounting data to make decisions about how the business should proceed
internal auditing	is about making sure that the management has sufficient control over what is going on
external auditors	have to verify that a company's published financial statements give a true and fair view of its prof
restate	przeformować
shareholder	akcjonariusz
profit and loss account(income statement)	rachunek wyników(zysków i strat)
balance sheet	show what company has and what it owes at the end of the financial year
funds flow statements	show whether the company is generating or consuming cost(sprawozdanie z przepływu funduszy)
comission	charge for arranging a transaction prowizja
fee	charge for a service performed by a bank opłata bankowa
premiums	payments for an insurance policy składki
amortization	reduction in value of an asset charged against profits
net	remaining afet deductions have been made
gross	before deductions brutto
consolidate	adj meaning for a whole group of companies, łączny, zbiorczy
minority interests	part-ownership(less than 50%) of other companies, pakiet mniejszościowy
intangible assets	thing of value that cannot be physically touched such as eputation, brand names, trademarks,
shareholder's equity	the net worth of a company the amount by which assets exceed liabilities
evaluate	szacować(asset), sprawdzac obliczac
unit cost	koszt jednostkowy
ledger	księga rachunkowa
self-explanatory	oczywisty
mutual	wzajemny
trademark	znak handlowy, towarowy
brand name	nazwa marki
dividend	dywudenda
taxable profit	zysk podlegajacy opodatkowaniu
reconcile	pogodzić coś z czymś
reconciliation	zgoda, pojednanie
capacity	wydajność, zdolność wytwórcza
policy	an agreed plan of what to do polityka, linia postępowania
threats	potential sources of danger, zagrożenia
oversight	supervision, nadzór
target	level or situation which you intend to achieve
core	adj, basic and most important, podstawowy
sound	adj, in good condition, solidny
sterling	the name of British currency
inflation	a general, continous increase in prices
remunerated /rI'mju:nEreIt/	paid, płłcony wynagrodzony, opłacany
implement policy	wdrażac politykę
influence exchange rate	wpływac na stopy procentowe
maintain stability	utrzymywac stabilnosc
reduce threats	redukowac zagrożenia
incentive(for sb) to do sth /In'sentIv/	ecouragement or a reason to do sth, bodziec, zachęta
plant	factories, and the machines and equipment in them, zakąłd przemyśłowy
capital	money invested in companies
supply	the quantity if goods and services offered for sale by companies, podaz
base rate	the rate at which the central bank lends money to commercial bank
consume	spend money on goods and services
demand	what people consume anh much they invest, popyt
labour	work done by people employed by business
the applicant	buyer, wnisoskodawca
the beneficiary	seller
the issuing bank	the buyer's bank
the advising bank	the seller's bank
amendment	poprawka
bank draft	przekaz bankowy
the drawer	issue a bill of exchange, trasant, wystawca weksla
payee	is the party to whom the bill is payable, remitent, odbiorca płatności
drawee	trasat, akceptant weksla, odbiorca weksla
trade draft	weksel kupiecki
endorse	indosować
peg	ustalic isę, utrzymywac cenę, fiz
convertibility	zamiennośc, wymiennosć
floating rate	stopa zmienna
hunch	podejrzenie, przeczucie
turnover	the total amount of money spent in market
equity	anoder word for stocks and shares
domestic	belonging to one's own country
speculators	people who buy and sell things in the hope of making profit
liquid	easy to sel, convert into cash
fuctuations	price changes