ACCOUNT / konto, rachunek	a structured record of transactions
ACCOUNTING COST / koszt księgowości	the cost of maintaining and checking business records
ACCOUNTING CYCLE / cykl księgowy	the regular process of formally updating a firm's financial position
ACCOUNTING CODE / kod księgowy	a number assigned to a particular account
ACCOUNTING EVENT / zdarzenie księgowe	a transaction recorded in a particular book of account
ACCOUNTING FEES / opłaty księgowe	payments paid to an accountant for preparing accounts
ACCOUNTING INSOLVENCY / niewypłacalność księgowa	the condition that a company is in when its liabilities exceed its assets
ACCOUNTS PAYABLE / wierzytelności	the amount that a company owes for goods or services obtained on credit
ACCRUED INCOME / rozliczenia międzyokresowe czynne	money that has been earned but not yet received
ADJUSTED BOOK VALUE / skorygowana wartość księgowa	the value of a company in terms of the current market values
AGGREGATE INCOME / dochód zagregowany	the total of all incomes in an economy without adjustments for inflation or taxation
AGGREGATE-SUPPLY / podaż zagregowana	the total of all goods and services produced in an economy
ALIEN CORPORATION / zagraniczna spółka akcyjna	companies which are based in one country but registered in another
AMORTISE / amortyzować	to reduce the value of an asset gradually by writing off its cost
ASSET RESTRUCTURING / restrukturyzacja aktywów	the purchase or sale of assets
ASSET STRIPPER / wyprzedający przejęte aktywa	a company that acquires another company and sells its assets to make a profit
ASSOCIATE COMPANY / spółka stowarzyszona	a company which is partly owned by another company
AVERAGE ACCOUNTING RETURN / średni zwrot księgowy	the percentage return realised on an asset
AVERAGE COST OF CAPITAL / średni koszt kapitału	the average of what a company is paying for the money it borrows
BAD WILL / zła renoma	negative goodwill
BALANCE / bilans, saldo	the state of an account