19. Accounting and financial statement

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income
dochód
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money earned by a person over particular period of time
expense
wydatek
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money spent
expenditure
wydatki
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all the money that a business spends on goods or services during a given period
budget
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a financial operating plan showing expected income and expenditure
asset
aktywa
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anything owned by a business- cash, property, equipment
liabilities
pasywa
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an amount of money that a person or organisation owes
debit
wyplata, debet
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an entry in an account, recording a payment made
credit
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an entry in an account, recording a payment received
intangible
rzecz niematerialna
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something that exists but that cannot be touched, exactly described, or given an exact value
accrued
należny, narosły (np. odsetki)
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to increase in amount over a period of time
deferred
odłożony na później, przełożony, opóźniony
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delayed until a later time
cost accounting
rachunek kosztów
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calculating all the expenses involved in producing something, including materials, labour, and all other expenses
tax accounting
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calculating how much an individual or a company will have to pay to the local and national governments
Accounting
Rachunkowość, księgowość
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preparing financial statements showing income and expenditure, assets and liabilities
auditing
kontrola
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inspecting and reporting on accounts and financial records
kontrolowanie i raportowanie rachunków i dokumentacji finansowej
managerial or management accounting
rachunkowość zarządcza
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the activity of preparing and using financial information about a company in order to support management decisions
creative accounting
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using all available accounting procedures and tricks to disguise the true financial position of a company
stosowanie wszelkich dostępnych procedur i sztuczek księgowych w celu ukrycia prawdziwej sytuacji finansowej firmy
bookkeeping
księgowość
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writing down the details of transactions
balance sheet
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a statement that shows the value of a company's assets (= things of positive value) and its debts
cash flow statement
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a document that shows the money coming into and going out of a company during a particular period
income statement
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a document that shows a company's profit or loss in a particular period of time
shareholders' equity
kapitał własny
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all the money belonging to the company's owners
additional paid-in capital
dopłaty do kapitału
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capital that shareholders have contributed to the company above the nominal or par value of the stock
kapitał, który akcjonariusze wnieśli do spółki powyżej wartości nominalnej lub nominalnej akcji
Accrued Expenses
Rozliczenia międzyokresowe
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expenses such as wages, taxes and interest that have not yet been paid at the date of the balance sheet
wydatki, takie jak wynagrodzenia, podatki i odsetki, które nie zostały jeszcze zapłacone na dzień bilansowy
Receivables
należności
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money owed by customers for goods or services purchased on credit
pieniądze należne od klientów za towary lub usługi zakupione na kredyt
Accounts Payable
zobowiązania
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the amounts in a company's accounts that show money that it owes, for example to suppliers (= companies that have sold them things)
the amounts in a company's accounts that show money that it owes, for example to suppliers (= companies that have sold them things)
Prepaid Expenses
Wydatki opłacone z góry
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money paid in advance for goods and services
pieniądze zapłacone z góry za towary i usługi
Retained Earnings
Zyski zatrzymane
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profits that have not been distributed to shareholders
zysków, które nie zostały wypłacone akcjonariuszom
Property/Plant/Equipment
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tangible assets such as offices, machines
Goodwill
wartość firmy
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the difference between the purchase price of acquired companies and their net tangible assets
różnica pomiędzy ceną nabycia przejętych spółek a ich rzeczowymi aktywami netto

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