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temat 3,4
temat 3,4
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aktywa
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assets
zobowiązania firmy, pasywa
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liabilities
aktywa bieżące/obrotowe
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current assets
aktywa/ środki trwałe
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fixed assets
zobowiązania długoterminowe
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long term liabilities
zysk zatrzymany
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retained profit
bilans
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balance sheet
dochód
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income
przychód
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revenue
Kredyt hipoteczny
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mortgage loan
zobowiązania w bilansie
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accounts payable
pensja
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salary
zapas
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inventory
kapitał rezerwowy
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capital reserve
wskaźnik płynności
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quick ratio
nieuregulowac platnisci
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default
zakład
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plant
kapitał obrotowy
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working capital
amortyzacja
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depreciation
Certyfikowany księgowy CPA
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CPA Certified Public Accountant
przychody ze sprzedaży
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revenue sales
zwroty przychodów
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revenue returns
przychód z uszkodzonych towarów
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revenue demaged goods
koszt sprzedaży
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cost of sales
marża brutto
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gross margin
amortyzacja kosztów
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expenses depreciation
koszty ogolne
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overhead
lista płac
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payroll
zysk netto
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net profit
sprzedaż netto
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net sales
rachunek zysków i strat
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profit and loss account
zaświadczenie o dochodach
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income statement
koszt sprzedanych towarów
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cost of goods sold
wydatki
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expenses
główne wydatki
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major expenses
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