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spørsmålet		svaret
accounting begynn å lære		the process of maintaining financial statements and balance sheets.
accountant begynn å lære		a person or company whose job is preparing the financial records of people, companies, or organizations
Accountancy begynn å lære		is the study of principles that guide the creation and use of financial records.
income income=revenue-cost begynn å lære		money that is earned from doing work or received from investments
revenue begynn å lære		money that a company receives, especially from selling goods or services
expenditure reduce/keep down/cut expenditure We're primarily concerned with keeping expenditure down. increase expenditure expenditure on sth We were forced to cut expenditure on R&D. begynn å lære		the total amount of money that an organization or person spends
budget work on/draw up/establish a budget Corporate planners are busy drawing up a budget for the next fiscal year. The firm has drawn up a budget for the coming financial year. begynn å lære		a plan that shows how much money an organization expects to earn and spend during a particular period of time, and how it will spend its money
financial statement prepare/publish a financial statement There are various procedures that must be followed when preparing financial statements. begynn å lære		a report provided by a company for its shareholders and investors that shows details of its financial situation, and includes documents such as the profit and loss account and balance sheet audit/approve a financial statement The interim financial statement was approved by the board of directors at their meeting last week. The company's annual financial statement reported plans to spend up to $120 million on improvements.
asset begynn å lære		something that is owned by a person, company, or organization, such as money, property, or land
liabilities pasywa, zobowiązania finansowe, begynn å lære		all the money that a company will have to pay to someone else in the future, including debts, taxes and interest payments
debit debet (zapis wydatku z konta bankowego) begynn å lære		an amount of money that is taken out of a bank account, etc.: an entry in an account, recording a payment made
credit kredyt begynn å lære		the money lent by financial organizations to companies, governments, people, etc. an entry in an account, recording a payment received
debt dług begynn å lære		the amount of money that is owed by a person, company, country, etc. and that they usually have to pay interest on
accrued należny, narosły (np. odsetki) begynn å lære		adjective describing a liability which has been incurred but not yet invoiced to the company
tangible rzeczywisty (o korzyściach), materialny (o posiadłości), namacalny (o dowodzie) begynn å lære		real, existing; able to be shown or experienced
deferred odłożony na później, przełożony, opóźniony begynn å lære		delayed until a later time
receivable należności begynn å lære		still to be received by the person or company to whom money is owed
payable płatny opłacalny należny, do zapłacenia begynn å lære		used for saying how or when an amount of money should be paid
auditing kontrola finansowa firmy begynn å lære		inspecting and reporting on accounts and financial records
bookkeeping księgowość, buchalteria begynn å lære		the activity of keeping records of all the money a company spends and receives
cost accounting rachunek kosztów, ewidencja kosztów begynn å lære		calculating all the expenses involved in producing something, including materials, labour and all other expenses
creative accounting kreatywna księgowość, kreatywna rachunkowość begynn å lære		using all available accounting procedures and tricks to disguise the true financial position of a company
tax accounting rachunkowość podatkowa begynn å lære		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)
managerial or management accounting begynn å lære		providing information that will allow a business to make decisions, plan future operations and develop business strategies
balance sheet begynn å lære		a statement that shows the value of a company's assets (= things of positive value) and its debts
cashflow statement begynn å lære		a document that shows the money coming into and going out of a company during a particular period
Income statement/ profit-and-loss account begynn å lære		a document that shows a company's profit or loss in a particular period of time
keep records begynn å lære		prowadzić rejestr

Accounting and financial statements

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