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Question		Answer
assets start learning		aktywa
liabilities start learning		pasywa
accounts payable the amounts in a company's accounts that show money that it owes for example to suppliers / (also UK creditors); (also US payables) start learning		zobowiazania; naleznosci;
accrued start learning		należne; narosłe
to accrue to increase in number or amount over a period of time start learning		narastać np. odsetki Interest will accrue on the account at a rate of seven percent
accrued expenses start learning		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
prepaid expenses start learning		rozliczenia miedzyokresowe czynne (RMC)
to incur start learning		zaciągać np. dług; ponosic kare; stratel ryzyko; koszty; narazac sie na koszty
costs incured start learning		poniesione koszty
to incur costs/incur expenses start learning		ponosic koszty; narazac sie na koszty
to incur losses start learning		ponosic straty
amortization start learning		amortyzacja aktywow niematerialnych
depreciation start learning		amortyzacja aktywow trwalych; obnizenie wartosci; deprecjacja
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). start learning		DEPRECIATION and AMORTIZATION This loss over time is treated as a cost and written off (= subtracted from the profit) over several years.
to write off start learning		1. umorzyc np. kredyt; 2. odpisac np. od podatku
tangible start learning		materialny
intangible start learning		niematerialny
tangible assets start learning		aktywa materialne physical assets whose value can be easily measured; such as cash; property; goods; or machinery
goodwill start learning		1. wartosc firmy (w rachunkowosci) 2. reputacja renoma firmy
credit an entry in an account recording a payment received start learning		strona 'ma'
debit an entry in an account recording a payment made start learning		strona 'winien'
creditors start learning		wierzyciele; należności
debtors start learning		dłużnicy; należności
deffered start learning		odroczony delayed ot postponed until a later time
deffered income tax start learning		odroczony podatek dochodowy
gross profit start learning		zysk brutto
net income after tax start learning		dochód netto po opodatkowaniu
net income before tax start learning		dochód netto przed opodatkowaniem
to issue an invoice start learning		wystawic fakture
to keep records start learning		prowadzic ewidencje
long/short term investments start learning		inwestycje glugo/krotkoterminowe
inventory start learning		zapasy; stany magazynowe (the total value of raw materials +WIP+unsold stock
raw materials start learning		surowce
work-in-progress start learning		produkcja w toku
account receivables/receivable start learning		należnosci; wierzytelnosci the amount owed to business by customers (=creditors)
retained profit (=reserves/retained earnings) start learning		zyski zatrzymane 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
fixed assets start learning		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
what is accounting start learning		the skill or activity of keeping records of the money a person or organisation earns and spends
thorough start learning		dokladny; skrupulatny
conscientious start learning		sumienny
meticulous start learning		dokladny; drobiazgowy
scrupulous start learning		skrupulatny
trustworthy start learning		godny zaufania
leverage start learning		dźwignia (finansowa); wpływ; efekt The extent to which a firm relies on debt financing rather than equity financing is called
patent start learning		patent
retained earnings start learning		zyski zatrzymane
reinevested start learning		ploughed back
alleged start learning		rzekomy/domniemany stated but unproven
to comply with start learning		aby spełnić wymagania/przestrzegac obey (a rule/law)
discrepancy start learning		rozbieznosc variation
kickback start learning		łapówka bribe or illegal comission
outgoing start learning		ustepujacy soon to leave a position of authority
offset start learning		zrownowazyc to balance two opposite effects
provisions start learning		rezerwa; zabezpieczenie finansowe money set aside for a specific reason
sourcing start learning		pozyskiwanie/ uzyskiwanie finding supplies such as components/raw materials

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