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 |