finanse

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hipoteka
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mortgage
faktury
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invoices
wpływy kasowe
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receipts
akta płac
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payroll records
rejestry bankowe
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bank records
przeniesione
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transferred
księgi rachunkowe
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ledgers
summary of the ledger information to check whether the figures are accurate
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trial balance
zaświadczenie o dochodach
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income statement
bilanse
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balance sheets
sprawozdania z przepływów pieniężnych
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cash flow statements
officialy declare the accounts are correct
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sign off the accounts
akcjonariusze
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shareholders
dostawcy
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suppliers
summarizes business activity over a period of time
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the profit and loss acount
przychód
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revenue
odejmować, potrącać
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deduct
kondycja finansowa
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financial condition
aktywa
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assets
any amount owed to a creditor
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liability
kapitał własny
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shareholders equity
rezerwy
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reserves
kapitał obrotowy
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working capital
unexpected late payments and non-payments
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bad debts
nieprzewidziane koszty
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unforseen costs
popyt
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demand
aktywa/ środki trwałe
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fixed assets
chasing overdue accounts
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credit control
kepping low levels of stock, minimazing work in progress
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stock control
delaying spending on capital equipment
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expenditure control
using an outside company to recover a debt
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factoring
discrete business units where budgets are spent
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cost centers
units where profits are generated
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profit centers
comapring planned costs with actual costs
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variance analysis
metody kosztorysowania
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costing methods
Analiza wskaźnikowa
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ratio analysis
wskaźniki płynności
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liquidity ratios
wskaźniki rentowności
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profitability ratios
wskaźniki zadłużenia
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debt ratios
wskaźniki aktywności
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activity ratios
przychód
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revenue
koszt w przypadku sprzedaży towarów
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cost if goods sold
koszty operacyjne (koszty pośrednie)
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operating expenses (indirect costs)
includes profits from investments in other companies
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non operating income
EBITDA
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earnings before interest, tax, depreciation and amortization (EBITDA)
zarobek
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earnings
the loss in the value of tengible assets
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depriciation
the loss in value of intengible assets
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amortization
substractes from the profit
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written off
odsetki
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interest
dywidendy
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dividends
zysk zatrzymany
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retained profit
należności
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accounts receivable
the value of raw materials & stock
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inventory
aktywa bieżące/obrotowe
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current assets
armatura
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fixtures
wartości niematerialne i prawne
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intangible assets
koszty zmienne
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variable costs
koszty bezpośrednie
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direct costs
koszty stałe
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fixed costs
koszty pośrednie
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indirect costs
koszty operacyjne
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operating costs
wydatki inwestycyjne
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capital expenditure
koszty krańcowe
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marginal costs

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