The business 7 & 8

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Question Answer
księgowy, record every purchase and sale
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bookkeeper
rejestr, księga rachunkowa
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ledger
payment made (left side) is...
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debit
payment received (right side) is...
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credit
bilans próbny (test whether both side of account book match)
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trial balance
faktura
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invoice
rachunek, paragon
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receipt
podwójne księgowanie, dual effect of every transaction - value both received and parted with
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double-entry
documents retain
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vouchers
people who checks the account
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auditors
records are...
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entered in/ posted
anything that can quickly be turned into cash
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liquid assets
excess of current assets (cash, inventories) over current liabilities (overdrafts)
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net current assets
zobowiązanie finansowe
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liabilities
kapitał
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asset
limit w rachunku bieżącym, debet, przekroczenie stanu konta
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overdraft
zapas, magazyn
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inventory
those which are gradually exhausted (used up) in production and can't be repalced
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wasting assets
those which will be consumed or turned into cash
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current assets
those whose value can only be quantified or turned into cash with difficulty, such as goodwill, patents
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intangible assets
assets minus liabilities
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net assets / shareholders equity
land, buildings - can not be sold or turned into cash, as they are required for making products
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fixed assets
company's ability to earn cash / cash made during a specified period
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cash flow
money or stock of goods held by company, used to produced more goods and continue trading
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working capital
płynność środków finansowych
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liquidity
niewypłacalny
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insolvent
longer than normal payment
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extended credit
short of cash
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liquidity crisis
the money made from selling goods after the deduction of all associated costs
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net profit
zużywać się
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wear out
rozpadać się
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decay
odejmować, odliczać
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deducted
converting an asset into expense
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deprecation
odpisywać
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write off
rozdzielać
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spread
renta
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annuity
złom
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scrap
keeping a machine in a good working condition
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maintenance
allows firms that make capital investment yo pay less taxes
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accelerated depreciation
delay or posponed until a later time / odroczony, przełożony
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deferred
liabilty which has benn incurred but not yet invoiced / należny, narosły
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accrued
przekupstwo
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bribery
czołowa pozycja
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forefront
oszust
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fraudster
przemiana
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makeover
wymuszanie pieniędzy w zamian za ochronę
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protection racket
przekręt
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scam
pod przykrywką
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undercover
przestępstwo urzędnicze
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white-collar crime
biegły sądowy
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forensic accountant
to provide a snapshot of a business value at a particular point of time, showing what it has and what is owes
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balance sheet
to indicate inflow and outflow of money over a specific period
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cash flow statement
to show managers whether a business made or lost money
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profit and loss account
płace
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payroll
Verb + sth + do + sth
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make, let, help
Verb + sth + to do + sth
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enable, help, force, allow, encourage
Verb + sth (from) + doing + sth
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discourage, prevent, prohibit
cause + expression + effect
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led to, gave rise to, resulted from, brought about
effect + expression + cause
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stemmed from, originated in, resulted from, arose from, was due to
expression + cause + effect
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due to, as a result of, because of, on account of, owing to
fotka, zdjęcie
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snapshot
granulat
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pellet
zmuszać
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compel
bezustannie wzrastający, gwałtownie wzrastający
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spiralling
efekt domina
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knock-on effect
bieda, nędza
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misery
szczególnie, zwłaszcza, w szczególności
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notably
steam from
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to be caused by something
go to a hospital
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visiting
go to hospital
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been sick
general ability to do sth in present
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can / could
specific cases of ability in past
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were able to do / managed to do / succeeded IN DOING
a / an
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non-specific or not previously mention
the (the young)
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specific, unique, or previously mentioned
no article (inforamation, intelligence, research)
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generalization, abstract qualities, uncountable nouns
zamożny / zasobny
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affluent
uprawa, plony
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crop
pozbawiać (kogoś czegoś)
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deprive
zniekształcać, fałszować
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distort
różdżka
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magic wand
podcinać skrzydła
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kick away the ladder
dzień w dzień
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day in day out
wieśniak
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peasant
narzucać (?) to have a particular price or value
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command
fałszywy, mylny
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misguided
harówka
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toil
dążyć do
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pursue
poprawiać kontrakt
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amend a contract
przygotowywać kontrakt
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draft a contract
przyjąć ofertę w przetargu
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award a contract
negocjować kontrakt
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negotiate contract
wycofać się z kontraktu (przed podpisaniem)
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renege on a contract
zerwać kontrakt (po podpisaniu)
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break a contract
podpisać kontrakt
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sign a contract
zrezygnować z kontraktu
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cancel a contract
przekupstwo
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bribery
spisek
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conspiracy
korupcja
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corruption
oszustwo
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fraud
nepotyzm
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nepotism
nadużycie władzy
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embezzlement
pranie brudnych pieniędzy
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money laundering
nielegalny obrót papierami wartościowymi / sprzedawanie udziałów za poufne informacje
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insider trading
proces
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litigation
accepted
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entered into
niniejszym / in this document
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hereby
promise / podjąć się
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undertake
not later than
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on or before
dalej zwanym / later in this document
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hereinafter
pay the bill
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make payment
considered as / uznawany za
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deemed
for whatever reason
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regardless of the cause thereof
inform
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give notice
impossible to change / nieodwołalny
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Impossible to change / irrevocable
naginać zasady
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bend the rules
bez zarzutu
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beyond reproach
wygaśnięcie
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lapse
być nieodłączną częścią czegoś
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be part and parcel of something
nie dotrzymywać danego słowa
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renege
umywać ręce od czegoś
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wash your hands of sth
kara
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penalty
prawnie wiążące
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legally binding
egzekwowany
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enforced
pozwany o
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sued for
naruszenie kontraktu
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breach the contract
ugoda
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settlement
odszkodowanie
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demages
przestrzegać prawa
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respect the letter of thelaw
odpowiedzialność
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accountability
ciało nadzorujące
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regulatory body
process that has been shown to give excellent results
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best practice
encouraging workers to improve the way they do their jobs
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empowerment
paying workers the minimum wage allowed by the law
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borderline ethics
deciding objectives, means and standards for a company
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corporate governanace
obligation
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must / mustn't / have to / don't have to | formal - shall / shall not
permission
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can / can't / (not)n be allowed to | formal - may / may not
ciągle, bez przerwy
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at a stretch
zmieniać, odnawiać
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refurbished
normalne zużycie w trakcie eksploatacji
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wear and tear
krawcowa / kanał ściekowy
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sewer
parcela z zabudowaniami, teren, nieruchomość
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premises

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