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Business English cz. 14
Business English cz. 14
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Question
Answer
liabilities
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zobowiązania firmy / pasywa
turnover
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obrót
creditors (GB) / accounts payable (US)
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wierzyciele (konta wierzycielskie)
debtors (GB) / accounts receivable (US)
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dłużnicy (konta dłużników)
overheads (GB) / overhead (US)
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koszty ogólne prowadzenia działalności
revenue / earnings / income
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przychód(y) firmy
shareholders (GB) / stockholders (US)
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udziałowcy
stock (GB) / inventory (US)
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zapasy
financial statements
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sprawozdania finansowe
Profit and Loss Account
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rachunek zysków i strat
Balance Sheet
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bilans
Cash Flow
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przepływ środków pieniężnych
VAT: value added tax
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podatek od wartości dodanej
corporation tax
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podatek dochodowy od os. prawnych
Taxation
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opodatkowanie
Net Assets
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aktywa netto
Called-up share capital
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zmobilizowany kapitał akcyjny
Cash in hand and at bank
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gotówka w "ręku"(kasie firmy) i banku
Freehold properties
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tereny, budynki itd.
Historical cost
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koszt historyczny; zgodny z poniesionym na pewien środek trwały
Transfer Fees
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przeniesienie opłaty
fee
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opłata
remuneration
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wynagrodzenie (salary, wages etc.)
lease payments
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opłaty wynikające z umowy leasingowej
Transfer fees payable
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opłaty za transfery (do opłacenia)
Profit after Taxation Retained for the Financial Year
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zysk po opodatkowaniu osiągnięty w roku finansowym
Gross Domestic Product
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PNB
gross
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brutto
net
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netto
Fixed Assets
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aktywa; środki trwałe
leasehold properties
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urządzenia będące w leasingu
Current Assets
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aktywa bieżące; obrotowe (płynne)
stocks (Am Eng.)
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akcje (papiery wartościowe)
Creditors
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należności, wierzyciele
falling due
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te, które są zapadalne; płatne
within one year
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w ciągu jednego roku
social security
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odpowiednik naszego ZUS-u
premium
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składka na ubezpieczenie
Net Current Liabilities
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zobowiązania bieżące netto
Long Term Liabilities
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długoterminowe wierzytelności; zobowiązania
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