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the amounts in a company's accounts that show money that it owes for example to suppliers / (also UK creditors); (also US payables) 开始学习
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zobowiazania; naleznosci;
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to increase in number or amount over a period of time 开始学习
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Interest will accrue on the account at a rate of seven percent
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rozliczenia miedzyokresowe; rozliczenia miedzyokresowe bierne an amount of money that a business owes in a particular period which it records in its account but that it does not pay in that period
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rozliczenia miedzyokresowe czynne (RMC)
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zaciągać np. dług; ponosic kare; stratel ryzyko; koszty; narazac sie na koszty
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to incur costs/incur expenses 开始学习
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ponosic koszty; narazac sie na koszty
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amortyzacja aktywow niematerialnych
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amortyzacja aktywow trwalych; obnizenie wartosci; deprecjacja
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Depreciation and amortizarion are very similar and are often used in the same way. However depreciation can refer to the loss in value of a tangible asset (eg vehicle) and amortization to the loss in value of an intangible asset (eg the purchase of a licence or trademark). 开始学习
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DEPRECIATION and AMORTIZATION This loss over time is treated as a cost and written off (= subtracted from the profit) over several years.
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1. umorzyc np. kredyt; 2. odpisac np. od podatku
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开始学习
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physical assets whose value can be easily measured; such as cash; property; goods; or machinery
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1. wartosc firmy (w rachunkowosci) 2. reputacja renoma firmy
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an entry in an account recording a payment received 开始学习
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an entry in an account recording a payment made 开始学习
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delayed ot postponed until a later time
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odroczony podatek dochodowy
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dochód netto po opodatkowaniu
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dochód netto przed opodatkowaniem
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long/short term investments 开始学习
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inwestycje glugo/krotkoterminowe
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zapasy; stany magazynowe (the total value of raw materials +WIP+unsold stock
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account receivables/receivable 开始学习
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należnosci; wierzytelnosci the amount owed to business by customers (=creditors)
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retained profit (=reserves/retained earnings) 开始学习
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the part of a company’s profit in a particular period that it decides to keep rather than paying it to shareholders as a dividend
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majatek trwaly; środki trwałe; aktywa trwałe long-term tangible pieces of property that are used in the production of income and are not expected to be consumed or converted into cash within one year at least
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the skill or activity of keeping records of the money a person or organisation earns and spends
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开始学习
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开始学习
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dźwignia (finansowa); wpływ; efekt The extent to which a firm relies on debt financing rather than equity financing is called
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开始学习
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开始学习
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aby spełnić wymagania/przestrzegac
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bribe or illegal comission
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soon to leave a position of authority
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to balance two opposite effects
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rezerwa; zabezpieczenie finansowe money set aside for a specific reason
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pozyskiwanie/ uzyskiwanie finding supplies such as components/raw materials
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