Taxes Flashcards

1
Q

direct taxes

A

podatki bezpośrednie

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

indirect taxes

A

podatki pośrednie

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

income tax

A

podatek dochodowy

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

personal income tax

A

podatek PIT (dochodowy od osób fizycznych)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

corporate income tax

A

podatek CIT (dochodowy od osób prawnych)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

excise tax

A

akcyza

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

service tax

A

podatek VAT (Value-added tax)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

sales tax

A

podatek VAT (Value-added tax)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

export & import tax

A

cło

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

environmental tax / tourist tax / resort fee / climate charge

A

podatek klimatyczny

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

custom duty / custom tariffs

A

cło

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

gambling tax

A

podatek od hazardu

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

property tax

A

podatek od nieruchomości

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

land tax

A

podatek gruntowy

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

inheritance tax / estate tax

A

podatek od spadków i darowizn

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Civil Law Activities Tax (CLAT)

A

podatek od czynności cywilnoprawnych

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

progressive tax

A

podatek progresywny

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

regressive tax

A

podatek regresywny

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

flat tax / proportional tax

A

podatek proporcjonaln

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

GAAP

A

Generally Accepted Accounting Principles

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

IFRS

A

International Financial Reporting Standards

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

IAS

A

International Accounting Standards

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

IASC

A

International Accounting Standards Committee

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

outside parties

A

strony trzecie / osoby trzecie

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

accepted practice

A

przyjęta praktyka

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

English-speaking countries

A

kraje anglojęzyczne

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

local accounting standards

A

lokalne standardy księgowości

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

publicly-traded company

A

spółka publiczna

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

the matching principle

A

zasada współmierności

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

the going concern principle

A

zasada kontynuacji działania

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

the prudence principle

A

zasada ostrożności

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

the consistency principle

A

zasada ciągłości

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

tax deductible

A

odliczalny od podatku

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
34
Q

tax exile

A

emigrant podatkowy

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
35
Q

income tax

A

podatek dochodowy

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
36
Q

to abolish tax

A

znieść podatek

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
37
Q

tax exempt

A

zwolniony z podatków

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
38
Q

tax break / tax relief

A

ulga podatkowa

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
39
Q

tax return

A

zeznanie podatkowe

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
40
Q

to impose tax

A

nałożyć podatek

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
41
Q

to increase tax

A

podwyższyć podatek

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
42
Q

tax bracket

A

próg podatkowy

43
Q

annual general meeting

A

doroczne zebranie walne

44
Q

account / fiscal report / financial report

A

sprawozdanie finansowe

45
Q

to receive (an account)

A

odebrać (sprawozdanie)

46
Q

dividend

A

dywidenda (wartość stawki)

47
Q

to approve (a dividend)

A

zatwierdzić dywidendę

48
Q

auditors

A

audytorzy

49
Q

to reappoint

A

wyznaczyć ponownie / wybrać ponownie

50
Q

registered office

A

siedziba

51
Q

proxy

A

zastępca

52
Q

By Order of (the Board)

A

Na Polecenie (Zarządu)

53
Q

podatki bezpośrednie

A

direct taxes

54
Q

podatki pośrednie

A

indirect taxes

55
Q

podatek dochodowy

A

income tax

56
Q

podatek PIT (dochodowy od osób fizycznych)

A

personal income tax

57
Q

podatek CIT (dochodowy od osób prawnych)

A

corporate income tax

58
Q

akcyza

A

excise tax

59
Q

podatek VAT (Value-added tax)

A

service tax

60
Q

podatek VAT (Value-added tax)

A

sales tax

61
Q

cło

A

export & import tax

62
Q

podatek klimatyczny

A

environmental tax / tourist tax / resort fee / climate charge

63
Q

cło

A

custom duty / custom tariffs

64
Q

podatek od hazardu

A

gambling tax

65
Q

podatek od nieruchomości

A

property tax

66
Q

podatek gruntowy

A

land tax

67
Q

podatek od spadków i darowizn

A

inheritance tax / estate tax

68
Q

podatek od czynności cywilnoprawnych

A

Civil Law Activities Tax (CLAT)

69
Q

podatek progresywny

A

progressive tax

70
Q

podatek regresywny

A

regressive tax

71
Q

podatek proporcjonaln

A

flat tax / proportional tax

72
Q

Generally Accepted Accounting Principles

A

GAAP

73
Q

International Financial Reporting Standards

A

IFRS

74
Q

International Accounting Standards

A

IAS

75
Q

International Accounting Standards Committee

A

IASC

76
Q

strony trzecie / osoby trzecie

A

outside parties

77
Q

przyjęta praktyka

A

accepted practice

78
Q

kraje anglojęzyczne

A

English-speaking countries

79
Q

lokalne standardy księgowości

A

local accounting standards

80
Q

spółka publiczna

A

publicly-traded company

81
Q

zasada współmierności

A

the matching principle

82
Q

zasada kontynuacji działania

A

the going concern principle

83
Q

zasada ostrożności

A

the prudence principle

84
Q

zasada ciągłości

A

the consistency principle

85
Q

odliczalny od podatku

A

tax deductible

86
Q

emigrant podatkowy

A

tax exile

87
Q

podatek dochodowy

A

income tax

88
Q

znieść podatek

A

to abolish tax

89
Q

zwolniony z podatków

A

tax exempt

90
Q

ulga podatkowa

A

tax break / tax relief

91
Q

zeznanie podatkowe

A

tax return

92
Q

nałożyć podatek

A

to impose tax

93
Q

podwyższyć podatek

A

to increase tax

94
Q

próg podatkowy

A

tax bracket

95
Q

doroczne zebranie walne

A

annual general meeting

96
Q

sprawozdanie finansowe

A

account / fiscal report / financial report

97
Q

odebrać (sprawozdanie)

A

to receive (an account)

98
Q

dywidenda (wartość stawki)

A

dividend

99
Q

zatwierdzić dywidendę

A

to approve (a dividend)

100
Q

audytorzy

A

auditors

101
Q

wyznaczyć ponownie / wybrać ponownie

A

to reappoint

102
Q

siedziba

A

registered office

103
Q

zastępca

A

proxy

104
Q
A