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soru		cevap
Accured expenses Expenses that have been incurred but are not yet paid. öğrenmeye başla		rozliczenie międzyokresowe bierne
Capital expenditure öğrenmeye başla		Nakłady inwestycyjne/kapitałowe
revenue = income/turnover/sales/the top line öğrenmeye başla		przychód = dochód / obrót / sprzedaż / górna linia
rent öğrenmeye başla		czynsz
miscellaneous öğrenmeye başla		Różne
non-operating income öğrenmeye başla		dochód nieoperacyjny
EBITDA Earnings before income, tax depreciation and amortisation öğrenmeye başla		EBITDA Zysk przed opodatkowaniem, amortyzacją i amortyzacją
Depreciation The process of reducing a cost or total (tangible assents eg vehicle) in regular small amount öğrenmeye başla		Deprecjacja
EBIT öğrenmeye başla		EBIT
cost of goods sold (COGS) = direct cost, includes manufacturing costs, salaries of manual workers öğrenmeye başla		koszt sprzedanych towarów (COGS) = koszt bezpośredni, obejmuje koszty produkcji, wynagrodzenia pracowników fizycznych
operating expanses = indirect costs/ overhead, include salries of sales and office staff öğrenmeye başla		koszty operacyjne = koszty pośrednie / koszty ogólne, obejmują wynagrodzenia sprzedawców i pracowników biurowych
non-operating income - includes profits from investments in other companies öğrenmeye başla		dochód nieoperacyjny - obejmuje zyski z inwestycji w innych spółkach
earnings = profit/ the bottom line öğrenmeye başla		zarobki = zysk / wynik finansowy
Amortization loss in value of an intangible asset (license) öğrenmeye başla		Amortyzacja
intangible assets (not touchable but we use it e.g. licence, copy writes, patent öğrenmeye başla		wartości niematerialne (nie można ich dotknąć, ale korzystamy z nich np. licencja, zapisy, patent
tangible asset öğrenmeye başla		rzeczowy majątek trwały
interest money pay to the bank for loans öğrenmeye başla		odsetki
dividends money paid to shareholders öğrenmeye başla		dywidendy
retained profit is transferred to the Balance Sheet where it joins the amounts from previous years öğrenmeye başla		zysk zatrzymany
ledger öğrenmeye başla		księga główna

9. Accounting and financial statements

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