→ 19. Accounting And Financial Statement → Start Learning / Download MP3 Flashcards

Question		Answer
income dochód start learning		money earned by a person over particular period of time
expense wydatek start learning		money spent
expenditure wydatki start learning		all the money that a business spends on goods or services during a given period
budget start learning		a financial operating plan showing expected income and expenditure
asset aktywa start learning		anything owned by a business- cash, property, equipment
liabilities pasywa start learning		an amount of money that a person or organisation owes
debit wyplata, debet start learning		an entry in an account, recording a payment made
credit start learning		an entry in an account, recording a payment received
intangible rzecz niematerialna start learning		something that exists but that cannot be touched, exactly described, or given an exact value
accrued należny, narosły (np. odsetki) start learning		to increase in amount over a period of time
deferred odłożony na później, przełożony, opóźniony start learning		delayed until a later time
cost accounting rachunek kosztów start learning		calculating all the expenses involved in producing something, including materials, labour, and all other expenses
tax accounting start learning		calculating how much an individual or a company will have to pay to the local and national governments
Accounting Rachunkowość, księgowość start learning		preparing financial statements showing income and expenditure, assets and liabilities
auditing kontrola start learning		inspecting and reporting on accounts and financial records kontrolowanie i raportowanie rachunków i dokumentacji finansowej
managerial or management accounting rachunkowość zarządcza start learning		the activity of preparing and using financial information about a company in order to support management decisions
creative accounting start learning		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 start learning		writing down the details of transactions
balance sheet start learning		a statement that shows the value of a company's assets (= things of positive value) and its debts
cash flow statement start learning		a document that shows the money coming into and going out of a company during a particular period
income statement start learning		a document that shows a company's profit or loss in a particular period of time
shareholders' equity kapitał własny start learning		all the money belonging to the company's owners
additional paid-in capital dopłaty do kapitału start learning		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 start learning		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 start learning		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 start learning		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 start learning		money paid in advance for goods and services pieniądze zapłacone z góry za towary i usługi
Retained Earnings Zyski zatrzymane start learning		profits that have not been distributed to shareholders zysków, które nie zostały wypłacone akcjonariuszom
Property/Plant/Equipment start learning		tangible assets such as offices, machines
Goodwill wartość firmy start learning		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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