Accounting Flashcards

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1
Q

okres sprawozdawczy

A

accounting period

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2
Q

zobowiązania

A

accounts payable

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3
Q

amortyzacja

A

depreciation

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4
Q

wartość firmy

A

goodwill

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5
Q

zyski zatrzymane

A

retained earnings

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6
Q

koszt własny sprzedaży

A

cost of goods sold

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7
Q

zysk operacyjny

A

operating profit

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8
Q

księga główna

A

general ledger

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9
Q

“ma”

A

a credit

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10
Q

przepływy pienieżne netto

A

net cash flow

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11
Q

zaliczka

A

advance/down payment

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12
Q

zasada memoriałowa

A

accrual basis

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13
Q

prowadzić rejestr

A

to keep a record

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14
Q

spłącać

A

to pay off

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15
Q

wypracowywać

A

to generate

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16
Q

księgować

A

to record

17
Q

przypadać (o terminie zapłaty)

A

to be due

18
Q

zużywać się

A

to wear out

19
Q

sprawozdanie

A

a statement

20
Q

wpływy, przychody

A

incomings

21
Q

wydatki

A

outgoings

22
Q

łączna wartość

A

total value

23
Q

podwójna księgowość (wg reguły podwójnego zapisu)

A

double entry bookkeeping

24
Q

należności nieściągalne

A

bad debts

25
Q

podatek odroczony

A

deferred tax

26
Q

podatek naliczony

A

input tax

27
Q

podatek należny

A

output tax

28
Q

“winien”

A

a debit

29
Q

tracić na wartości

A

to decline in value

30
Q

umorzyć

A

to write off

31
Q

wystawiać, emitować

A

to issue

32
Q

zaokrąglać

A

to round off

33
Q

materialny

A

tangible

34
Q

niematerialny

A

intangible

35
Q

skonsolidowany

A

consolidated

36
Q

niespłacony, zaległy

A

outstanding

37
Q

zgodnie z

A

in line with