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angielski zawodowy 5,6,7
angielski zawodowy 5,6,7
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lista płac
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payroll
faktura zakupu
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purchase invoice
wrócić do podstaw
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getting back to basics
cykl księgowania
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bookkeeping cycle
recenzja
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review
dokumenty źródłowe
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source documents
transakcje
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transactions
zawierać
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include
główna kartoteka płac
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payroll master files
karty czasu pracy
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time cards
bilansowe wyciągi z kart
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Credit card statements
sprzedaż
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sales
kupno
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purchases
księgować
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record
dziennik
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a journal
oprogramowanie księgowych
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accounting software
wykonywać roczne końcowe rozliczenia finansowe
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perform end-of-period procedures
spis inwentaryzacyjny
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count inventory
sprawdzać błędy w wystawieniu
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check for errors in classification
korekta błędów
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adjust for errors
zestawienie sald i obrotów
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adjusted trial balance
rok fiskalny
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fiscal year
wprowadza
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maintains
kierownicy działów
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department managers
obowiązki
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duties
częstotliwość
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frequency
wpisują dane
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input data
wyciąg
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slip
firmy
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buisinesses
wymieniać informacje
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exchange information
zatem
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therefore
Ogólnie przyjęte zasady rachunkowości
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GAAP Generally Accepted Accounting Principles (USA)
Rada Międzynarodowych Standardów Rachunkowości (Europa)
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IASB International Accounting Standards Board (Europa)
na szeroką skalę ujednolicenie
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broad-scale uniformity
spójna
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consistent
Rada Standardów Rachunkowości Finansowej USA
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FASB Financial Accounting Standards Board USA
podejście oparte na przepisach w USA
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rules- based approach
wykaz w sprawozdaniach finansowych
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disclosure
organ zarządzający
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governing body
rada
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Board
podejście oparte na normach
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principles-based approach
przewodnik
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guide
ustanawia
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establishes
notatka
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memo
przestrzegać
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follow
zalety
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advantages
wady
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disadvantages
głównie używany w
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Primarily used-in
elastyczny
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flexible
niespójny
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inconsistent
zaznajomiony z
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familiar with
zaświadczenie o dochodach
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income statements
ostateczny wynik finansowy
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bottom line
nazwa
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term
odnosić się do
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refers to
zyski
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profits
straty
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loss
podsumowanie
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summary
przez jakiś czas
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over a period od time
towary
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goods
sprzedaż
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selling
potrącane z przychodu
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deducted from the revenue
ogólne i administracyjne wydatkie
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general and administrative expenses
pozostaje na
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remains on
dochód netto
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net income
przychód ze sprzedaży
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sales ravenue
odjąć koszty sprzedaży towarów
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less cost of goods sold
marża brutto
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gross margin
marża operacyjna
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operating margin
podatki
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taxes
znajduje się
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goes on
otrzymywane
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received
usługi
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services
zachowane
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retained
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