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English > IV English - Accounting > Flashcards

IV English - Accounting Flashcards

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Proverbs and Idioms flashcards
1
Q

Rachunek zysków i strat

A

Profit and loss account

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2
Q

Sprzedaż

A

Sales

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3
Q

Przychód

A

Revenue

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4
Q

Obrót

A

Turnover

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5
Q

Company’s gross sales or total revenue

A

The top line

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6
Q

Net income (net earnings, net profits)

A

The bottom line

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7
Q

Dochód

A

Income

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8
Q

Koszty sprzedanych towarów

A

Costs of goods sold / of revenue

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9
Q

Koszty operacyjne (administracji, reklamy, koszty ogólne)

A

Operating expenses (administrative, advertising, overheads)

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10
Q

Amortyzacja

A

Depreciation

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11
Q

Odsetki

A

Interest

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12
Q

Podatek

A

Tax

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13
Q

Dochód netto przed opodatkowaniem

A

Net income before tax

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14
Q

Net income after tax

A

Earnings, the bottom line

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15
Q

Dochód netto po opodatkowaniu

A

Net income after tax (earnings, the bottom line)

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16
Q

Dywidendy

A

Dividends

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17
Q

Zysk zatrzymany

A

Retained profit

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18
Q

Bilans

A

Balance sheet

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19
Q

Aktywa

A

Assets

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20
Q

Aktywa obrotowe

A

Current assets

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21
Q

Gotówka

A

Cash

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22
Q

Należności

A

Accounts receivable

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23
Q

Zapasy

A

Inventory

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24
Q

Aktywa trwałe

A

Fixed assets

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25
Q

Grunty

A

Land

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26
Q

Budynki

A

Buildings

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27
Q

Budynki

A

Property

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28
Q

Maszyny

A

Machinery

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29
Q

Wartości niematerialne i prawne

A

Intangible assets

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30
Q

Własność intelektualna

A

Intellectual property

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31
Q

Prawa autorskie, patenty, znaki towarowe

A

Copy rights, patents, trade marks

32
Q

Zobowiązania i kapitał własny

A

Iiabilities & shareholders’ equity

33
Q

Zobowiązania krótkoterminowe

A

Current liabilities

34
Q

Zadłużenie bankowe

A

Bank debt

35
Q

Zobowiązania

A

Accounts payable

36
Q

Naliczone podatki i wynagrodzenia (RMKb)

A

Accrued taxes and expenses

37
Q

Zobowiązania długoterminowe

A

Long-term liabilities

38
Q

Hipoteka

A

Mortgage

39
Q

Zobowiązania z tytułu obligacji

A

Bonds payable

40
Q

Kapitał zakładowy

A

Share capital

41
Q

Original shares issued by company

A

Share capital

42
Q

Zysk zatrzymany (reinwestowany kapitał)

A

Retained profit (reinvested capital)

43
Q

All the money received from business activities during a given period

A

Income

44
Q

All the money that a business spends on good or services during a given period

A

Expenditure

45
Q

A financial operating plan showing expected income and expenditure

A

Budget

46
Q

Anything owned by a business

A

Asset

47
Q

All the money that a company will have to pay to someone else in the future

A

Liabilities

48
Q

An entry in an account, recording a payment made

A

Debit

49
Q

An entry in an account recording a payment received

A

Credit

50
Q

Sth without a material existence

A

Intangible

51
Q

Liability which has been incurred but not yet invoiced to the company

A

Accrued

52
Q

Delayed or postponed

A

Deferred

53
Q

Calculating all the expenses involved in producing sth including materials, labour, and other expenses

A

Cost accounting

54
Q

Calculating how much an individual or a company will have to pay to the local and national governments and trying to reduce this to minimum

A

Tax accounting

55
Q

Inspecting and reporting on accounts and financial records

A

Auditing

56
Q

Preparing financial statements showing income and expenditure, assets and liabilities

A

Accounting

57
Q

Providing information that will allow a business to make decisions, plan future operations and develop business strategies

A

Management Accounting (managerial accounting)

58
Q

Writing down the details of transaction (debits and credits)

A

Bookkeeping

59
Q

Using all available accounting procedures and tricks to disguise the true financial position of a company

A

Creative accounting

60
Q

A statement giving details of money coming into and leaving the business divided into day-to-day operations, investing and financing

A

Cash flow statement

61
Q

A statement showing a difference between the revenues and expenses of a period

A

Income statement (Profit and loss account/statement)

62
Q

A statement showing the value of a business’s assets, its liabilities and its capital or shareholders’ equity

A

Balance sheet (Statement of financial position)

63
Q

All the money belonging to the company’s owners

A

Total shareholders’ equity

64
Q

Capital that shareholders have contributed to the company above the nominal or par value of the stock

A

Additional paid-in capital

65
Q

Expenses such as wages, taxes, and interest that have not yet been paid at the date of the balance sheet

A

Accrued expenses

66
Q

Rozliczenia międzyokresowe kosztów czynne

A

Prepaid expenses

67
Q

The difference between the purchase price of acquired companies and their net tangible assets

A

Goodwill

68
Q

Loss in value (tangible assets)

A

Depreciation

69
Q

Loss in value (intangible assets)

A

Amortization

70
Q

Profits that have not been distributed to the shareholders

A

Retained earnings

71
Q

Money received from investment

A

Interest income net

72
Q

Money spent in order to produce income in the future

A

Research and development

73
Q

The expenses specific to providing the company’s services

A

Cost of revenue

74
Q

Additional expenses involved in running the company

A

Unusual expenses

75
Q

Cash flow statements contain three categories:

A

Cash from operating activities, cash from investing activities, cash from financing activities

English (27 decks)

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