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Rachunek zysków i strat - wariant porównawczy
Rachunek zysków i strat - wariant porównawczy
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Przychody netto ze sprzedaży
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Net revenues from sales
ze sprzedaży produktów
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from sales of products
od jednostek powiązanych
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from related parties
Zmiana stanu produktów
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Change in the balance of products
Koszt wytworzenia produktów
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Manufacturing cost of products
na własne potrzeby jednostki
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for internal purposes
Przychody netto ze sprzedaży towarów i materiałów
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Net revenues from sales of goods and materials
Koszty działalności operacyjnej
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Operating expenses
Amortyzacja
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Amortisation and depreciation
Zużycie materiałów i energii
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Consumption of materials and energy
Usługi obce
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External services
Podatki i opłaty
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Taxes and charges
podatek akcyzowy
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excise duty
Wynagrodzenia
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Payroll
Ubezpieczenia społeczne i inne świadczenia
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Social security and other benefits
koszty rodzajowe
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costs by type
Wartość sprzedanych towarów i materiałów
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Value of goods and materials sold
zwiększenie - wartość dodatnia
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increase - positive value
zmniejszenie - wartość ujemna
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decrease - negative value
zysk ze sprzedaży
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Profit on sales
strata ze sprzedaży
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Loss on sales
Przychody finansowe
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Financial revenues
Zysk ze zbycia niefinansowych aktywów trwałych
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Gain on disposal of non-financial fixed assets
Dotacje
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Subsidies
przychody operacyjne
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operating revenues
koszty operacyjne
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operating expenses
Strata ze zbycia niefinansowych aktywów trwałych
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Loss on disposal of non-financial fixed assets
Aktualizacja wartości aktywów niefinansowych
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Revaluation of non-financial assets
Dywidendy i udziały w zyskach
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Dividend and profit sharing
Odsetki
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Interest
Zysk ze zbycia inwestycji
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Gain on disposal of investments
Aktualizacja wartości inwestycji
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Revaluation of investments
Koszty finansowe
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Financial expenses
Zysk z działalności gospodarczej
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Profit on business activities
Wynik zdarzeń nadzwyczajnych
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Result on extraordinary events
Zyski nadzwyczajne
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Extraordinary gains
Zysk brutto
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Gross profit
Podatek dochodowy
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Income tax
Pozostałe obowiązkowe zmniejszenie zysku
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Other statutory reductions in profit
zwiększenia straty
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increases in loss
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