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Balance sheet
Balance sheet
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accounting = accountancy
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księgowość (2)
detail-oriented
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zorientowane na szczegóły
thorough = diligent
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dokładny, pilny, skrupulatny (3)
conscientious
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obowiązkowy, sumienny
financial statement
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sprawozdanie finansowe
balance sheet
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bilans
income statement (profit and loss account)
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rachunek zysków i strat (2)
cashflow statement
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sprawozdanie z przepływów pieniężnych
assets and liabilities
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aktywa i pasywa
assets
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aktywa
liabilities
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zobowiązania firmy, pasywa
capital
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stolica
shareholders' equity = owners' equity
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kapitał własny akcjonariuszy (2)
share capital
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kapitał akcyjny
retained profit = reserves
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zysk zatrzymany = rezerwy
liquidity
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płynność
cash
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gotówka
inventory
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inwentarz
current assets
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aktywa bieżące/obrotowe
fixed assets
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aktywa/ środki trwałe
intangible assets
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wartości niematerialne i prawne
tangible assets
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aktywa materialne
licence
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licencja
land
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ziemie
equipment
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wyposażenie
long-term (non-current) liabilities
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zobowiązania długoterminowe (2)
current liabilities
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zobowiązania bieżące
settlement date
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data rozliczenia
equation
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równanie
bank debt
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dług bankowy
money owed to suppliers
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pieniądze należne dostawcom
unpaid salaries and bills
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niezapłacone pensje i rachunki
accounts payable (payables)
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zobowiązania, płatności (2)
accounts receivable (receivables)
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należności (2)
working capital
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kapitał obrotowy
to substract
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odjąć
liquid
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płynny
to own sth
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posiadać coś
to owe sth
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wisieć coś komuś
depreciation (tangible asset)
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amortyzacja (aktywów materialnych)
be written off
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zostać odpisanym
to write off
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odpisać
amortization
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amortyzacja (aktywa niematerialne)
work-in-progress
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praca w toku
debtor
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wierzyciel
creditor
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wierzyciel
unsold stock
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niesprzedany towar
to incurre costs
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ponieść koszty
accrued expenses
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narosłe wydatki/koszta
leverage
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dźwignia finansowa
in a bank account
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na koncie bankowym
among others
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pośród innych, między innymi
brands
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marki
patents
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patenty
fiscal year = financial year
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rok fiskalny, obrotowy (2)
bookkeeping
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prowadzenie ksiąg
the general ledger
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księga główna
to deduct
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potrącać
tax law
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prawo podatkowe
fixtures
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armatura
mortgage
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hipoteka
to consist of two sides/halfs that have to balance
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składać się z dwóch stron/połówek, które muszą się równoważyć
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