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question		réponse
income dochód commencer à apprendre		money earned by a person over particular period of time
expense wydatek commencer à apprendre		money spent
expenditure wydatki commencer à apprendre		all the money that a business spends on goods or services during a given period
budget commencer à apprendre		a financial operating plan showing expected income and expenditure
asset aktywa commencer à apprendre		anything owned by a business- cash, property, equipment
liabilities pasywa commencer à apprendre		an amount of money that a person or organisation owes
debit wyplata, debet commencer à apprendre		an entry in an account, recording a payment made
credit commencer à apprendre		an entry in an account, recording a payment received
intangible rzecz niematerialna commencer à apprendre		something that exists but that cannot be touched, exactly described, or given an exact value
accrued należny, narosły (np. odsetki) commencer à apprendre		to increase in amount over a period of time
deferred odłożony na później, przełożony, opóźniony commencer à apprendre		delayed until a later time
cost accounting rachunek kosztów commencer à apprendre		calculating all the expenses involved in producing something, including materials, labour, and all other expenses
tax accounting commencer à apprendre		calculating how much an individual or a company will have to pay to the local and national governments
Accounting Rachunkowość, księgowość commencer à apprendre		preparing financial statements showing income and expenditure, assets and liabilities
auditing kontrola commencer à apprendre		inspecting and reporting on accounts and financial records kontrolowanie i raportowanie rachunków i dokumentacji finansowej
managerial or management accounting rachunkowość zarządcza commencer à apprendre		the activity of preparing and using financial information about a company in order to support management decisions
creative accounting commencer à apprendre		using all available accounting procedures and tricks to disguise the true financial position of a company stosowanie wszelkich dostępnych procedur i sztuczek księgowych w celu ukrycia prawdziwej sytuacji finansowej firmy
bookkeeping księgowość commencer à apprendre		writing down the details of transactions
balance sheet commencer à apprendre		a statement that shows the value of a company's assets (= things of positive value) and its debts
cash flow statement commencer à apprendre		a document that shows the money coming into and going out of a company during a particular period
income statement commencer à apprendre		a document that shows a company's profit or loss in a particular period of time
shareholders' equity kapitał własny commencer à apprendre		all the money belonging to the company's owners
additional paid-in capital dopłaty do kapitału commencer à apprendre		capital that shareholders have contributed to the company above the nominal or par value of the stock kapitał, który akcjonariusze wnieśli do spółki powyżej wartości nominalnej lub nominalnej akcji
Accrued Expenses Rozliczenia międzyokresowe commencer à apprendre		expenses such as wages, taxes and interest that have not yet been paid at the date of the balance sheet wydatki, takie jak wynagrodzenia, podatki i odsetki, które nie zostały jeszcze zapłacone na dzień bilansowy
Receivables należności commencer à apprendre		money owed by customers for goods or services purchased on credit pieniądze należne od klientów za towary lub usługi zakupione na kredyt
Accounts Payable zobowiązania commencer à apprendre		the amounts in a company's accounts that show money that it owes, for example to suppliers (= companies that have sold them things) the amounts in a company's accounts that show money that it owes, for example to suppliers (= companies that have sold them things)
Prepaid Expenses Wydatki opłacone z góry commencer à apprendre		money paid in advance for goods and services pieniądze zapłacone z góry za towary i usługi
Retained Earnings Zyski zatrzymane commencer à apprendre		profits that have not been distributed to shareholders zysków, które nie zostały wypłacone akcjonariuszom
Property/Plant/Equipment commencer à apprendre		tangible assets such as offices, machines
Goodwill wartość firmy commencer à apprendre		the difference between the purchase price of acquired companies and their net tangible assets różnica pomiędzy ceną nabycia przejętych spółek a ich rzeczowymi aktywami netto

19. Accounting and financial statement

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