| assets | anything owed by a business |
| income | all the money received from business activities during a given period - PRZYCHÓD |
| debt | dług |
| expenditure | all the money that a business spends on goods or services during a given period - WYDATKI |
| liabilities | all the money that company will have to pay to someone else in the future, including debts, taxes... |
| budget | a financial operating plan showing expected income and expenditure |
| financial statement | sprawozdanie finansowe |
| debit | an entry in an account, recording a payment made |
| credit | an entry in an account, recording a payment received |
| intangible | adjective describing something wothout a material existance, which you cant touch - WART. NIEMATERIA |
| tangible | wartości materialne |
| accured | adjective describing a liability which has been incured (poniesiony) but not yet invoiced |
| deferred | delayed or postponed until a later time - OPÓŹNIONY |
| receivable | należności |
| payable | wypłacalny |
| retained | zatrzymany |
| accounting | preparing financial statements showing income and expenditure, assets and liabilities - KSIĘGOWOÅšÄ |
| auditing | inspecting and reporting in accounts and financial records |
| bookkeeping | writing down the details of transactions (debits and credits) |
| cost accounting | calculating all the expenses involved in producing something, including materials, labour (praca)... |
| creative accounting | using all available accounting procedures and tricks to disguise the true financial position |
| managerial / management accounting | providing information that will allow a business to make decisions, plan future operations, develop |
| tax accounting | calculating how much a company will have to pay to the goverment |
| balance sheet / statement of financial position | a statement showing the value of business`s assets, its liabilities, capital or shareholders` equity |
| cash flow statement | a statement giving details of money coming into and leaving the business (operat., invest., financ.) |
| income statement / profit and loss statement | a statement showing the difference between the revenues and expenses of a period |
| balance sheet / statement of financial position | bilans |
| cash flow statement | rachunek przepływów pieniężnych |
| income statement / profit and loss statement | rachunek zysków i start |
| expenditure | expenses - WYDATKI |
| shareholders` equity | all the money belonging to the company`s owners |
| intangibles | assets whose value can only be turned into cash with difficulty (e.g. reputation, patents...) |
| additional paid-in capital | capital that shareholders have contributed to the company above nominal or per value stock |
| additional paid-in capital | dopłaty do kapitału |
| accured expenses | expenses such as wages, taxes and interest that have not yet been paid at date of the balance sheet |
| accured expenses | zobowiÄ…zania bierzÄ…ce (?) |
| total receivables | money owed by customers for goods and services purchased on credit |
| total receivables | należności ogółem |
| accounts payable | money owed to suppliers for purchases made on credit |
| accounts payable | zobowiÄ…zania |
| prepaid expenses | money paid in advance for goods and services |
| prepaid expenses | czynne rozliczenia międzyokresowe kosztów |
| retained earnings | profits that have not been distributed to shareholders |
| retained earnings | zyski zatrzymane |
| property/plant/equipment | tangible assets such as offices, machines etc. - wart. materialne |
| goodwill | the difference between the purchase price of acquired companies and their net tangible assets |
| goodwill | wartość firmy |
| total liabilities | the total amount of money owed that company will have to pay out |
| total liabilities | zobowiązania ogółem |
| total equity | stan kapitałów własnych |
| deferred income tax | z tytułu odroczonego podatku dochodowego |
| amortization | loss of value of intangible assets - AMORTYZACJA |
| depreciation | loss of value of tangible assets - DEPRECJACJA |
| gross profit | zysk brutto |
| unusual expense | nietypowe koszty |
| annual stockholders meeting | roczne zebranie akcjonariuszy |
| accounts payable | creditors |
| account receivable / receivables | debtors |
| total operating expense | koszty operacyjne ogółem |
| Non-operating | nieoperacyjny |
| net income before tax | Zysk netto przed opodatkowaniem |
| net income after tax | Zysk netto po opodatkowaniem |
| cost of revenue | koszt uzyskania przychodów |
| operating income | przychody operacyjne |