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Question		Answer
Profit&Loss Account = Income Statement = the P&L start learning		Rachunek zysków i strat (3)
revenues = the top line = income = turnover = sales = total sales start learning		przychody (5)
cost of goods sold (COGS) start learning		koszt własny sprzedaży
direct costs = variable costs start learning		koszty bezpośrednie (2)
substracting costs start learning		odejmowanie kosztów
indirect costs / overhead start learning		koszty pośrednie / koszty ogólne (2)
operating expenses start learning		koszty operacyjne
non-operating income - includes profits from investments in other companies start learning		dochód nieoperacyjny
EBITDA Earnings before income, tax depreciation and amortisation start learning		EBITDA
earnings = profit = the bottom line start learning		zysk (3)
interest start learning		odsetki
dividends start learning		dywidendy
retained profit start learning		zysk zatrzymany
raw material start learning		surowiec
labour cost start learning		koszt robocizny
to rise proportionately start learning		wzrastać proporcjonalnie
cost of sales start learning		koszt sprzedaży
sales revenue start learning		wpływy ze sprzedaży
gross profit start learning		zysk brutto
net profit start learning		zysk netto
EBIT earnings before interest and taxes start learning		Zysk EBIT
EBITDA Earnings before income, tax depreciation and amortisation start learning		EBITDA
pre-tax income start learning		dochód przed opodatkowaniem
income tax start learning		podatek dochodowy

Profit and Loss Account