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9_Depreciation and amortization
9_Depreciation and amortization
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majątek obrotowy, aktywa obrotowe
start learning
current assets
przerabiać, modyfikować, konwertować, przetwarzać
start learning
convert
majątek trwały, środki trwałe, aktywa trwałe
start learning
BrE: fixed assets; AmE: property, plant and equipment
zużyć się, zniszczyć się
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wear out
przestarzały
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obsolete
bezużyteczny
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unusable
amortyzować koszt, pomniejszać wartość
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depreciate
wyprowadzać z równowagi, brak równowagi
start learning
unbalance
obciążać zyski
start learning
charge against profits
amortyzacja
start learning
depreciation
niepotrzebny, zbędny
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unnecessary
mieć w zwyczaju
start learning
tend to
doceniać, wzrastać, podwyższać wartość
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appreciate
zyskać na wartości
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gain in value
przeszacować, przewartościować, ponownie wycenić
start learning
revalue
bieżący koszt odtworzenia
start learning
current replacement cost
wartość netto możliwa do uzyskania
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net realizable value (NRV)
pozwalać, zezwalać
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allow
zasiłek, limit, kwota wolna od podatku, dieta
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allowance
poza
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apart from
wyjątek
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exception
wartość rynkowa
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market value
szacować
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to estimate
zachęcać, mobilizować, przekonywać
start learning
encourage
motywacja, zachęta
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incentive
metoda linowa- równomierne odpisywanie
start learning
straight - line method
kwota roczna
start learning
annual amount
przyśpieszona amortyzacja
start learning
accelerated depreciation
cały koszt
start learning
entire cost
rozważać, rozpatrywać, brać pod uwagę
start learning
consider
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angielski
English
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