angol unit 19

pieniądze otrzymane

money received

wydatki

expenses/outgoings

oczekiwany/ przewidywany dochód

expected/projected income

majątek/ aktywa

assets

pasywa/ zobowiązania

liabilities

nierzeczowy/ niematerialny

intangible

wartości niematerialne i prawne

intangible assets

materialny/ rzeczowy

tangible

aktywa rzeczowe

tangible assets

trwały majątek rzeczowy

fixed tangible assets

ponieść koszt

to incur the cost

zafakturować koszty

invoice the costs

naliczony

accured

rozliczenia międzyokresowe bierne

accrued expenses

należnośći

receivable/s

odrooczony

deferred

podatek odroczony

Deferred tax

rachunek kosztów

cost accounting

kontrola ksiąg rachunkowwych

auditing

rachunkowość podatkowaa

tax accounting

rachunkowość

accounting

rachunkowość zarządcza

managerial accounting

ukryć

to disguise

księgowość

accounting/ bookkeeping

bilans

balance sheet

rachunek przepływów pieniężnych

Cash Flow statement

rachunek zysków i strat

profit-and-loss account/ income statement

różnica między przychodami a wydatkami

the difference between revenues and expenses

wartość majątku społki

value of the business assets

obliczyć zobowiązania

calculate liabilities

obliczyć podatki

calculate taxes

rejestrować

keep records

płacić zobowiązania

pay liabilities

płacić podatki

pay taxes

uzyskać dochód

receive income

zapisywać podatki

record expenditure

rejestrować dochód

record income

rejestrować transakcje

record transactions

wycenić aktywa

value assets

wycenić zobowiązania

value liabilities

kapitał akcyjny

shareholders equity

kapitał zapasowy

additional paid-in capital

rozliczenia międzyokresowe bierne

accrued expenses

należności całkowite

total receivables

wierzyciele, płatności, zobowiązania

accounts payable

rozliczenia międzyokresowe czynne

prepaid expenses

zysk zatrzymany

retained earning

wartość firmy

goodwill

zobowiązania całkowite

total liabilities

wycenić aktywa/ majątek

to value assets

amortyzacja (nierzeczowych)

amortization

amortyzacja (rzeczowych)

depreciation

płatności na rzecz dostawców

payments to suppliers

wpływy z

proceeds from/ receipts from

być winnym

to owe

posiadać

to own

1. all the money received from business activities during a given period

income

2. all the money that a business spends on goods or services during a given period

expenditure

3. a financial operating plan showing expected income and expenditure

budget

4. anything owned by a business – cash, buildings, machines, equipment, etc.

assets

5. all the money that a company will have to pay to someone else in the future, including debts, taxes and interest payments

liabilities

6. an entry in an account, recording a payment made

debit

7. an entry in an account, recording a payment received

credit

8. adjective describing something without a material existence, which you can’t touch

intangible

9. adjective describing a liability which has been incurred but not yet invoiced to the

accrued

10. delayed or postponed until a later time

deferred

1. calculating all the expenses involved in producing something, including materials, labour, and all other expenses

cost accounting

2. calculating how much an individual or a company will have to pay to the local and national governments (and trying to reduce this to a minimum)

tax accounting

3. inspecting and reporting on accounts and financial records

auditing

4. preparing financial statements showing income and expenditure, assets and liabilities

accounting

5. providing information that will allow a business to make decisions, plan future operations and develop business strategies

managerial accounting

6. using all available accounting procedures and tricks to disguise the true financial position of a company

creative accounting

7. writing down the details of transactions (debits and credits)

bookkeeping

A. a statement giving details of money coming into and leaving the business, divided into day-to-day operations, investing and financing

cash flow statement

B. a statement showing the difference between the revenues and expenses of a period§

income statement

C. a statement showing the value of a business’ a assets, its liabilities, and its capital or shareholders equity (money the business has that belongs to its owners)

balance sheet