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CIMA
CIMA
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mkedziora1996
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Question
Answer
rachunek zysków i strat
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profit and loss account/income statetment
rezerwa zysków i strat
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profit and loss reserve/accumulated profits
bilans
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balance sheet/statetment of Financial position
obrót handlowy
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turnover/revenue
Konto dłużnika
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Debtor account/account receivable
dłużnik
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debtor/customer
środki trwałe
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fixed assets
Giełda Papierów Wartościowych
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stock market
akcja
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stock
zobowiązania długoterminowe
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long term liability
nominalna Księga Główna
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nominal ledger
obligacje
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debentures
rachunek przepływów pieniężnych
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cash flow statetment
VAT / podatek od sprzedaży
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vat/ sales tax
konceptualistyczny
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conceptual
struktura
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framework
założenie
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assumption
sprawozdanie rachunkowe
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accounting statetment
dochód
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income
wydatek
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expenditure
wskazać
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indicate
pomoc
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aids
W związku z tym
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Therefore
rzadko
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seldom
często
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frequently
wyznaczać
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appoint
wycofać
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withdraw
pożyczający
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lender
gaża
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wage
makler giełdowy
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stockbroker
zgodność
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accordance
wyłącznie
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solely
powstać
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arise
ponieść
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incure
zestawienie dochodów
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income statetment
koncepcja rozliczeń międzyokresowych
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accruals concept
ponieść
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incurre
chwycić
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grasp
upoważniać
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entitle
właściciel
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proprietor
przedsiębiorstwo
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enterprise
niejasny
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vaguer
konwencja
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convention
osoba prawna
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legal entity
aktywa trwałe
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non current assets
aktywa obrotowe
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current assets
rzeczowe aktywa trwałe
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tangible assets
wartości niematerialne
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intangible assets
własność intelektualna
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intellectual property
stoisko
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stall
zysk zatrzymany
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retained profit
gaża
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wage
przekroczenie konta bankowego
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overdraft
należny
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receivable
Sprawozdanie finansowe
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Financial statement
równanie
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equation
kredyt w rachunku bieżącym
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bank overdraft
Inwentarz
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inventory
należności handlowe
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trade receivable
rozliczenia międzyokresowe bierne
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accrued expenses
Inwentarz
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inventory
zobowiązania płatne
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accounts payable
wierzytelności
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accounts receivables
kapitał własny
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shareholders equity
zyski zatrzymane
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retained earnings
nauka
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tutition
narzędzia
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utilities
należne wynagrodzenie
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wages payable
koszt amortyzacji
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depreciation expense
koszt narzędzi
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utilities expense
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