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tax tresholds
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progi podatkowe
inheritance tax
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podatek od spadku
low liquidity
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niska poziom płynności
arable land
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ziemia orna
balance sheet
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bilans spółki
implied agreement
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dorozumiana umowa (wywiedziona na podstawie uzgodnień między stronami
expressed agreement
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umowa sformułowana wprost?
profits and loss acount P&L
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rachunek zysków i strat
fluctuating capital accounts
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zmienne konta kapitałowe/rachunki?
silent/sleeping partner
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cichy/śpiący wspólnik
realization account
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rachunek likwidacyjny?
discharged
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spłacone, rozliczone
indebtedness
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zadłużenie
executive director
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dyrektor wykonawczy
Certificate of Incorporation
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akt ustanowienia spółki / świadectwo rejestracji spółki
ordinary shares
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akcje zwykłe
preference shares
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uprzywilejowane akcje
registered (inscirbed shares)
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zarejestrowane (akcje imienne)
bearer shares
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akcje na okaziciela
interim report
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sprawozdanie okresowe
quarterly
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kwartalny
auditors report
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sprawozdanie biegłych rewidentów, raport z badania sprawozdania finansowego
Security and Exchange Commision SEC
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Komisja Papierów Wartościowych i Giełd (SEC)
listed/quoted/stock registered company
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spółka notowana na giełdzie/notowana na giełdzie/zarejestrowana na giełdzie
turnover
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obrót
sales revenue
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przychód ze sprzedaży
cost of sales
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koszty sprzedaży
gross profit
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zysk brutto
net profit
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zysk netto
notes to financial statements
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noty do sprawozdań finansowych
company's performance
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wyniki firmy
profit before tax
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zysk przed opodatkowaniem
earnings per share
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dochód z akcji
dividend per share
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dywidenda na akcję
return on equity ROE
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wskaźnik rentowności kapitału własnego
return on investments ROI
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zwrot z inwestycji ROI
investment portfolio
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portfel inwestycyjny
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