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 - KSIĘGOWOŚ� | |
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 | zobowiązania bierzące (?) | |
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 | zobowiązania | |
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 | |