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spørsmålet		svaret
pieniądze otrzymane begynn å lære		money received
wydatki begynn å lære		expenses/outgoings
oczekiwany/ przewidywany dochód begynn å lære		expected/projected income
majątek/ aktywa begynn å lære		assets
pasywa/ zobowiązania begynn å lære		liabilities
nierzeczowy/ niematerialny begynn å lære		intangible
wartości niematerialne i prawne begynn å lære		intangible assets
materialny/ rzeczowy begynn å lære		tangible
aktywa rzeczowe begynn å lære		tangible assets
trwały majątek rzeczowy begynn å lære		fixed tangible assets
ponieść koszt begynn å lære		to incur the cost
zafakturować koszty begynn å lære		invoice the costs
naliczony begynn å lære		accured
rozliczenia międzyokresowe bierne begynn å lære		accrued expenses
należnośći begynn å lære		receivable/s
odrooczony begynn å lære		deferred
podatek odroczony begynn å lære		Deferred tax
rachunek kosztów begynn å lære		cost accounting
kontrola ksiąg rachunkowwych begynn å lære		auditing
rachunkowość podatkowaa begynn å lære		tax accounting
rachunkowość begynn å lære		accounting
rachunkowość zarządcza begynn å lære		managerial accounting
ukryć begynn å lære		to disguise
księgowość begynn å lære		accounting/ bookkeeping
bilans begynn å lære		balance sheet
rachunek przepływów pieniężnych begynn å lære		Cash Flow statement
rachunek zysków i strat begynn å lære		profit-and-loss account/ income statement
różnica między przychodami a wydatkami begynn å lære		the difference between revenues and expenses
wartość majątku społki begynn å lære		value of the business assets
obliczyć zobowiązania begynn å lære		calculate liabilities
obliczyć podatki begynn å lære		calculate taxes
rejestrować begynn å lære		keep records
płacić zobowiązania begynn å lære		pay liabilities
płacić podatki begynn å lære		pay taxes
uzyskać dochód begynn å lære		receive income
zapisywać podatki begynn å lære		record expenditure
rejestrować dochód begynn å lære		record income
rejestrować transakcje begynn å lære		record transactions
wycenić aktywa begynn å lære		value assets
wycenić zobowiązania begynn å lære		value liabilities
kapitał akcyjny begynn å lære		shareholders equity
kapitał zapasowy begynn å lære		additional paid-in capital
rozliczenia międzyokresowe bierne begynn å lære		accrued expenses
należności całkowite begynn å lære		total receivables
wierzyciele, płatności, zobowiązania begynn å lære		accounts payable
rozliczenia międzyokresowe czynne begynn å lære		prepaid expenses
zysk zatrzymany begynn å lære		retained earning
wartość firmy begynn å lære		goodwill
zobowiązania całkowite begynn å lære		total liabilities
wycenić aktywa/ majątek begynn å lære		to value assets
amortyzacja (nierzeczowych) begynn å lære		amortization
amortyzacja (rzeczowych) begynn å lære		depreciation
płatności na rzecz dostawców begynn å lære		payments to suppliers
wpływy z begynn å lære		proceeds from/ receipts from
być winnym begynn å lære		to owe
posiadać begynn å lære		to own
1. all the money received from business activities during a given period begynn å lære		income
2. all the money that a business spends on goods or services during a given period begynn å lære		expenditure
3. a financial operating plan showing expected income and expenditure begynn å lære		budget
4. anything owned by a business – cash, buildings, machines, equipment, etc. begynn å lære		assets
5. all the money that a company will have to pay to someone else in the future, including debts, taxes and interest payments begynn å lære		liabilities
6. an entry in an account, recording a payment made begynn å lære		debit
7. an entry in an account, recording a payment received begynn å lære		credit
8. adjective describing something without a material existence, which you can’t touch begynn å lære		intangible
9. adjective describing a liability which has been incurred but not yet invoiced to the begynn å lære		accrued
10. delayed or postponed until a later time begynn å lære		deferred
1. calculating all the expenses involved in producing something, including materials, labour, and all other expenses begynn å lære		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) begynn å lære		tax accounting
3. inspecting and reporting on accounts and financial records begynn å lære		auditing
4. preparing financial statements showing income and expenditure, assets and liabilities begynn å lære		accounting
5. providing information that will allow a business to make decisions, plan future operations and develop business strategies begynn å lære		managerial accounting
6. using all available accounting procedures and tricks to disguise the true financial position of a company begynn å lære		creative accounting
7. writing down the details of transactions (debits and credits) begynn å lære		bookkeeping
A. a statement giving details of money coming into and leaving the business, divided into day-to-day operations, investing and financing begynn å lære		cash flow statement
B. a statement showing the difference between the revenues and expenses of a period§ begynn å lære		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) begynn å lære		balance sheet

angol unit 19

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