→ 19. Accounting And Financial Statement →开始学习 /下载MP3 Flashcards

问题		答案
income dochód 开始学习		money earned by a person over particular period of time
expense wydatek 开始学习		money spent
expenditure wydatki 开始学习		all the money that a business spends on goods or services during a given period
budget 开始学习		a financial operating plan showing expected income and expenditure
asset aktywa 开始学习		anything owned by a business- cash, property, equipment
liabilities pasywa 开始学习		an amount of money that a person or organisation owes
debit wyplata, debet 开始学习		an entry in an account, recording a payment made
credit 开始学习		an entry in an account, recording a payment received
intangible rzecz niematerialna 开始学习		something that exists but that cannot be touched, exactly described, or given an exact value
accrued należny, narosły (np. odsetki) 开始学习		to increase in amount over a period of time
deferred odłożony na później, przełożony, opóźniony 开始学习		delayed until a later time
cost accounting rachunek kosztów 开始学习		calculating all the expenses involved in producing something, including materials, labour, and all other expenses
tax accounting 开始学习		calculating how much an individual or a company will have to pay to the local and national governments
Accounting Rachunkowość, księgowość 开始学习		preparing financial statements showing income and expenditure, assets and liabilities
auditing kontrola 开始学习		inspecting and reporting on accounts and financial records kontrolowanie i raportowanie rachunków i dokumentacji finansowej
managerial or management accounting rachunkowość zarządcza 开始学习		the activity of preparing and using financial information about a company in order to support management decisions
creative accounting 开始学习		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 开始学习		writing down the details of transactions
balance sheet 开始学习		a statement that shows the value of a company's assets (= things of positive value) and its debts
cash flow statement 开始学习		a document that shows the money coming into and going out of a company during a particular period
income statement 开始学习		a document that shows a company's profit or loss in a particular period of time
shareholders' equity kapitał własny 开始学习		all the money belonging to the company's owners
additional paid-in capital dopłaty do kapitału 开始学习		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 开始学习		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 开始学习		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 开始学习		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 开始学习		money paid in advance for goods and services pieniądze zapłacone z góry za towary i usługi
Retained Earnings Zyski zatrzymane 开始学习		profits that have not been distributed to shareholders zysków, które nie zostały wypłacone akcjonariuszom
Property/Plant/Equipment 开始学习		tangible assets such as offices, machines
Goodwill wartość firmy 开始学习		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

19. Accounting and financial statement

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