kolos styczen

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assets
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aktywa
liabilities
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pasywa
accounts payable
the amounts in a company's accounts that show money that it owes for example to suppliers / (also UK creditors); (also US payables)
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zobowiazania; naleznosci;
accrued
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należne; narosłe
to accrue
to increase in number or amount over a period of time
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narastać np. odsetki
Interest will accrue on the account at a rate of seven percent
accrued expenses
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rozliczenia miedzyokresowe; rozliczenia miedzyokresowe bierne
an amount of money that a business owes in a particular period which it records in its account but that it does not pay in that period
prepaid expenses
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rozliczenia miedzyokresowe czynne (RMC)
to incur
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zaciągać np. dług; ponosic kare; stratel ryzyko; koszty; narazac sie na koszty
costs incured
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poniesione koszty
to incur costs/incur expenses
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ponosic koszty; narazac sie na koszty
to incur losses
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ponosic straty
amortization
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amortyzacja aktywow niematerialnych
depreciation
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amortyzacja aktywow trwalych; obnizenie wartosci; deprecjacja
Depreciation and amortizarion
are very similar and are often used in the same way. However depreciation can refer to the loss in value of a tangible asset (eg vehicle) and amortization to the loss in value of an intangible asset (eg the purchase of a licence or trademark).
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DEPRECIATION and AMORTIZATION
This loss over time is treated as a cost and written off (= subtracted from the profit) over several years.
to write off
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1. umorzyc np. kredyt; 2. odpisac np. od podatku
tangible
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materialny
intangible
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niematerialny
tangible assets
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aktywa materialne
physical assets whose value can be easily measured; such as cash; property; goods; or machinery
goodwill
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1. wartosc firmy (w rachunkowosci) 2. reputacja renoma firmy
credit
an entry in an account recording a payment received
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strona 'ma'
debit
an entry in an account recording a payment made
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strona 'winien'
creditors
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wierzyciele; należności
debtors
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dłużnicy; należności
deffered
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odroczony
delayed ot postponed until a later time
deffered income tax
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odroczony podatek dochodowy
gross profit
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zysk brutto
net income after tax
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dochód netto po opodatkowaniu
net income before tax
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dochód netto przed opodatkowaniem
to issue an invoice
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wystawic fakture
to keep records
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prowadzic ewidencje
long/short term investments
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inwestycje glugo/krotkoterminowe
inventory
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zapasy; stany magazynowe (the total value of raw materials +WIP+unsold stock
raw materials
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surowce
work-in-progress
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produkcja w toku
account receivables/receivable
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należnosci; wierzytelnosci
the amount owed to business by customers (=creditors)
retained profit (=reserves/retained earnings)
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zyski zatrzymane
the part of a company’s profit in a particular period that it decides to keep rather than paying it to shareholders as a dividend
fixed assets
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majatek trwaly; środki trwałe; aktywa trwałe
long-term tangible pieces of property that are used in the production of income and are not expected to be consumed or converted into cash within one year at least
what is accounting
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the skill or activity of keeping records of the money a person or organisation earns and spends
thorough
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dokladny; skrupulatny
conscientious
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sumienny
meticulous
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dokladny; drobiazgowy
scrupulous
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skrupulatny
trustworthy
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godny zaufania
leverage
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dźwignia (finansowa); wpływ; efekt
The extent to which a firm relies on debt financing rather than equity financing is called
patent
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patent
retained earnings
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zyski zatrzymane
reinevested
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ploughed back
alleged
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rzekomy/domniemany
stated but unproven
to comply with
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aby spełnić wymagania/przestrzegac
obey (a rule/law)
discrepancy
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rozbieznosc
variation
kickback
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łapówka
bribe or illegal comission
outgoing
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ustepujacy
soon to leave a position of authority
offset
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zrownowazyc
to balance two opposite effects
provisions
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rezerwa; zabezpieczenie finansowe
money set aside for a specific reason
sourcing
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pozyskiwanie/ uzyskiwanie
finding supplies such as components/raw materials

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