JACA

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Question English Answer English
assets
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everything that company owns
liabilities
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everything that company owes
shareholders equity
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what is left after all payment
profit and loss account PO POLSKU
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konto przychodu i strat
cash flow statement
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stały przypływ gotówki
revenue/ income
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money from the consumers
cost of goods/ variable costs
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direct costs, example raw materials
gross profit
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income-cost of goods
operation costs/ fixed costs
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indirect costs, example: rent
operating profit
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gross profit-operating costs
tax and depreciation
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money from government, lossee in value
net profit after tax
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income or loss after deducting all costs
dividends
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money for shareholders
retained profit
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money invested once again on the company
deputy
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is responsible when someone is absent
intern
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person in training

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