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soru |
cevap |
debet i równoważny kredyt öğrenmeye başla
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debit and equivalent credit
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MSSF Międzynarodowe Standardy Sprawozdawczości Finansowej öğrenmeye başla
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International Financial Reporting Standards
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zasada kontynuacji działalności / ciągłości öğrenmeye başla
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going-concern assumption / continuity assumption
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zasada księgowania w jednakowych jednostkach öğrenmeye başla
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the unit-of-measure assumption
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öğrenmeye başla
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periodicity assumption / time-period assumption
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zasada kosztu historycznego öğrenmeye başla
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historical cost assumption
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öğrenmeye başla
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öğrenmeye başla
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öğrenmeye başla
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zasada wyższości treści nad formą öğrenmeye başla
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the full-disclosure principle
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öğrenmeye başla
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öğrenmeye başla
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the principle of conservatism (of prudence)
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wartość aktywa jest redukowana przez kilka lat öğrenmeye başla
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the value of the asset is reduced over several years
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ogólnie przyjęte zasady rachunkowości öğrenmeye başla
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Generally Accepted Accounting Principles (GAAP)
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negocjacje z dystrybutorami öğrenmeye başla
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negotiations with distributors
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öğrenmeye başla
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różnica pomiędzy kosztem standardowym (planowanym) a rzeczywiście poniesionym przy wkładzie lub wykładzie nazywana jest odchyleniem öğrenmeye başla
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the difference between the standard cost and the actual cost of an input or output is called the variance
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pozycje są usuwane z magazynu öğrenmeye başla
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items are removed from the inventory/ from stock
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öğrenmeye başla
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öğrenmeye başla
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costs of sales (selling costs)
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zysk brutto/ marża brutto (całkowita sprzedaż - koszty sprzedaży, koszty towarów sprzedanych) öğrenmeye başla
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gross profit / gross margin (total sales - cost of sales, cost of goods sold)
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koszty sprzedaży, ogólne i administracyjne öğrenmeye başla
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selling, general and administrative expenses (SG&A)
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zysk operacyjny przed odsetkami, podatkami i amortyzacją öğrenmeye başla
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EBITDA- earnings before interest, taxes, depreciation and amortization
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zysk operacyjny przed odsetkami i podatkami öğrenmeye başla
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EBIT earnings before interest and taxes
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öğrenmeye başla
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net profit/ net income/ bottom line
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