wordki.pl - nauka słówek
19. Accounting and financial statements
autor: Freeqy
assetsanything owed by a business
incomeall the money received from business activities during a given period - PRZYCHÓD
debtdług
expenditureall the money that a business spends on goods or services during a given period - WYDATKI
liabilitiesall the money that company will have to pay to someone else in the future, including debts, taxes...
budgeta financial operating plan showing expected income and expenditure
financial statementsprawozdanie finansowe
debitan entry in an account, recording a payment made
creditan entry in an account, recording a payment received
intangibleadjective describing something wothout a material existance, which you cant touch - WART. NIEMATERIA
tangiblewartości materialne
accuredadjective describing a liability which has been incured (poniesiony) but not yet invoiced
deferreddelayed or postponed until a later time - OPÓŹNIONY
receivablenależności
payablewypłacalny
retainedzatrzymany
accountingpreparing financial statements showing income and expenditure, assets and liabilities - KSIĘGOWOÅšÄ
auditinginspecting and reporting in accounts and financial records
bookkeepingwriting down the details of transactions (debits and credits)
cost accountingcalculating all the expenses involved in producing something, including materials, labour (praca)...
creative accountingusing all available accounting procedures and tricks to disguise the true financial position
managerial / management accountingproviding information that will allow a business to make decisions, plan future operations, develop
tax accountingcalculating how much a company will have to pay to the goverment
balance sheet / statement of financial positiona statement showing the value of business`s assets, its liabilities, capital or shareholders` equity
cash flow statementa statement giving details of money coming into and leaving the business (operat., invest., financ.)
income statement / profit and loss statementa statement showing the difference between the revenues and expenses of a period
balance sheet / statement of financial positionbilans
cash flow statementrachunek przepływów pieniężnych
income statement / profit and loss statementrachunek zysków i start
expenditureexpenses - WYDATKI
shareholders` equityall the money belonging to the company`s owners
intangiblesassets whose value can only be turned into cash with difficulty (e.g. reputation, patents...)
additional paid-in capitalcapital that shareholders have contributed to the company above nominal or per value stock
additional paid-in capitaldopłaty do kapitału
accured expensesexpenses such as wages, taxes and interest that have not yet been paid at date of the balance sheet
accured expenseszobowiÄ…zania bierzÄ…ce (?)
total receivablesmoney owed by customers for goods and services purchased on credit
total receivablesnależności ogółem
accounts payablemoney owed to suppliers for purchases made on credit
accounts payablezobowiÄ…zania
prepaid expensesmoney paid in advance for goods and services
prepaid expensesczynne rozliczenia międzyokresowe kosztów
retained earningsprofits that have not been distributed to shareholders
retained earningszyski zatrzymane
property/plant/equipmenttangible assets such as offices, machines etc. - wart. materialne
goodwillthe difference between the purchase price of acquired companies and their net tangible assets
goodwillwartość firmy
total liabilitiesthe total amount of money owed that company will have to pay out
total liabilitieszobowiązania ogółem
total equitystan kapitałów własnych
deferred income taxz tytułu odroczonego podatku dochodowego
amortizationloss of value of intangible assets - AMORTYZACJA
depreciationloss of value of tangible assets - DEPRECJACJA
gross profitzysk brutto
unusual expensenietypowe koszty
annual stockholders meetingroczne zebranie akcjonariuszy
accounts payablecreditors
account receivable / receivablesdebtors
total operating expensekoszty operacyjne ogółem
Non-operatingnieoperacyjny
net income before taxZysk netto przed opodatkowaniem
net income after taxZysk netto po opodatkowaniem
cost of revenuekoszt uzyskania przychodów
operating incomeprzychody operacyjne