→ Angol Unit 19 → Start Learning / Download MP3 Flashcards

Question		Answer
pieniądze otrzymane start learning		money received
wydatki start learning		expenses/outgoings
oczekiwany/ przewidywany dochód start learning		expected/projected income
majątek/ aktywa start learning		assets
pasywa/ zobowiązania start learning		liabilities
nierzeczowy/ niematerialny start learning		intangible
wartości niematerialne i prawne start learning		intangible assets
materialny/ rzeczowy start learning		tangible
aktywa rzeczowe start learning		tangible assets
trwały majątek rzeczowy start learning		fixed tangible assets
ponieść koszt start learning		to incur the cost
zafakturować koszty start learning		invoice the costs
naliczony start learning		accured
rozliczenia międzyokresowe bierne start learning		accrued expenses
należnośći start learning		receivable/s
odrooczony start learning		deferred
podatek odroczony start learning		Deferred tax
rachunek kosztów start learning		cost accounting
kontrola ksiąg rachunkowwych start learning		auditing
rachunkowość podatkowaa start learning		tax accounting
rachunkowość start learning		accounting
rachunkowość zarządcza start learning		managerial accounting
ukryć start learning		to disguise
księgowość start learning		accounting/ bookkeeping
bilans start learning		balance sheet
rachunek przepływów pieniężnych start learning		Cash Flow statement
rachunek zysków i strat start learning		profit-and-loss account/ income statement
różnica między przychodami a wydatkami start learning		the difference between revenues and expenses
wartość majątku społki start learning		value of the business assets
obliczyć zobowiązania start learning		calculate liabilities
obliczyć podatki start learning		calculate taxes
rejestrować start learning		keep records
płacić zobowiązania start learning		pay liabilities
płacić podatki start learning		pay taxes
uzyskać dochód start learning		receive income
zapisywać podatki start learning		record expenditure
rejestrować dochód start learning		record income
rejestrować transakcje start learning		record transactions
wycenić aktywa start learning		value assets
wycenić zobowiązania start learning		value liabilities
kapitał akcyjny start learning		shareholders equity
kapitał zapasowy start learning		additional paid-in capital
rozliczenia międzyokresowe bierne start learning		accrued expenses
należności całkowite start learning		total receivables
wierzyciele, płatności, zobowiązania start learning		accounts payable
rozliczenia międzyokresowe czynne start learning		prepaid expenses
zysk zatrzymany start learning		retained earning
wartość firmy start learning		goodwill
zobowiązania całkowite start learning		total liabilities
wycenić aktywa/ majątek start learning		to value assets
amortyzacja (nierzeczowych) start learning		amortization
amortyzacja (rzeczowych) start learning		depreciation
płatności na rzecz dostawców start learning		payments to suppliers
wpływy z start learning		proceeds from/ receipts from
być winnym start learning		to owe
posiadać start learning		to own
1. all the money received from business activities during a given period start learning		income
2. all the money that a business spends on goods or services during a given period start learning		expenditure
3. a financial operating plan showing expected income and expenditure start learning		budget
4. anything owned by a business – cash, buildings, machines, equipment, etc. start learning		assets
5. all the money that a company will have to pay to someone else in the future, including debts, taxes and interest payments start learning		liabilities
6. an entry in an account, recording a payment made start learning		debit
7. an entry in an account, recording a payment received start learning		credit
8. adjective describing something without a material existence, which you can’t touch start learning		intangible
9. adjective describing a liability which has been incurred but not yet invoiced to the start learning		accrued
10. delayed or postponed until a later time start learning		deferred
1. calculating all the expenses involved in producing something, including materials, labour, and all other expenses start learning		cost accounting
2. calculating how much an individual or a company will have to pay to the local and national governments (and trying to reduce this to a minimum) start learning		tax accounting
3. inspecting and reporting on accounts and financial records start learning		auditing
4. preparing financial statements showing income and expenditure, assets and liabilities start learning		accounting
5. providing information that will allow a business to make decisions, plan future operations and develop business strategies start learning		managerial accounting
6. using all available accounting procedures and tricks to disguise the true financial position of a company start learning		creative accounting
7. writing down the details of transactions (debits and credits) start learning		bookkeeping
A. a statement giving details of money coming into and leaving the business, divided into day-to-day operations, investing and financing start learning		cash flow statement
B. a statement showing the difference between the revenues and expenses of a period§ start learning		income statement
C. a statement showing the value of a business’ a assets, its liabilities, and its capital or shareholders equity (money the business has that belongs to its owners) start learning		balance sheet

angol unit 19

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