Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
accounting
Glossaries
A
Accounting Standards Codification (ASC)
Accounting Standards Codification (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
accounting
Accounting Standards Update (ASU)
Accounting Standards Update (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
financial reporting
Aktywa
aktywa - The economic resources owned by an entity; entailing probable future benefits to the entity
accounting
Aktywa finansowe dostępne do sprzedaży
aktywa finansowe dostępne do sprzedaży - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fair ...
financial reporting
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA) - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
accounting
Amortyzacja
Amortyzacja - Process similar to depreciation, usually applied to intangible fixed assets.
finance
accounting
Amortyzacja
amortyzacja - The process used to allocate the cost of an intangible asset to the accounting periods benefited
cost accounting
accounting fundamentals
Analiza wiekowania należności
analiza wiekowania należności - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
accounting
API (Application Programming Interface)
API (Application Programming Interface) - a set of protocols that allows different software applications to communicate and exchange data seamlessly
technology
integration
+1
Audyt
audyt - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
financial reporting
Audytorzy
Audytorzy - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that...
finance
accounting
Cykl rachunkowości
cykl rachunkowości - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi....
financial reporting
Czynnik kosztowy działań
czynnik kosztowy działań - Event that causes consumption of an activity
accounting
Działanie
działanie - An event that gives rise to the consumption of resources
accounting
Konta
Konta - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
finance
accounting
Metoda rezerw na nieściągalne należności
metoda rezerw na nieściągalne należności - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra allowan...
accounting
Metoda zamortyzowanego kosztu
metoda zamortyzowanego kosztu - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amort...
cost accounting
Metody przyspieszonej amortyzacji
metody przyspieszonej amortyzacji - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller.....
accounting
Należności
Należności - Amounts due from customers, also described as a trade debtors.
finance
accounting
Naliczone przychody
naliczone przychody - Revenues that have been earned and recorded, but are not as yet collected
accounting
Okres obrachunkowy
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
finance
accounting
Osiągalne standardy
osiągalne standardy - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
accounting
Podejście all-inclusive
podejście all-inclusive - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement.....
financial reporting
accounting fundamentals
Pula kosztów działań
pula kosztów działań - The costs assigned to a particular activity
cost accounting
Rachunek kosztów działań
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
cost accounting
Rachunek kosztów pełnych
rachunek kosztów pełnych - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
cost accounting
Rachunkowość
rachunkowość - A set of concepts and techniques that are used to measure and report financial information about an economic unit
financial reporting
Renta
renta - Level streams of payments; with each payment being the same, and occurring at a regular interval
accounting
Renta płatna z góry
renta płatna z góry - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each time perio...
accounting
Renty
renty - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
accounting
Roczna stopa ekwiwalentna (AER)
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
finance
accounting
Roczne sprawozdanie finansowe
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
finance
accounting
Rozliczenie międzyokresowe
rozliczenie międzyokresowe - Expenses and revenues that gradually accumulate throughout an accounting period
accounting
Równanie bilansowe
równanie bilansowe - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
financial reporting
accounting fundamentals
Rzeczywista roczna stopa oprocentowania (RRSO)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
finance
accounting
Skorygowane saldo próbne
skorygowane saldo próbne - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
accounting
Sprawozdanie roczne
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
finance
accounting
Statut
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
finance
accounting
Sztuczna inteligencja (AI)
Sztuczna inteligencja (AI) - computer systems that can perform tasks typically requiring human intelligence, such as analysis, decision-making, and natural lang...
AI
technology
+2
Walne zgromadzenie
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
finance
accounting
Zasada memoriałowa
Zasada memoriałowa - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is received or paid) and the...
finance
accounting
Zasada memoriałowa
zasada memoriałowa - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
accounting
Zmiany w rachunkowości
zmiany w rachunkowości - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance a...
accounting
Zobowiązania
Zobowiązania - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
finance
accounting
B
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
accounting
Bilans
bilans - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
financial reporting
accounting fundamentals
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
finance
accounting
Budżet
budżet - A planning tool that outlines the financial plans for an organization; there are various types of budżets -- operating, capital, and financial
financial reporting
financial planning
Budżet partycypacyjny oddolny
budżet partycypacyjny oddolny - A budget approach driven by the direct participation of lower-level employees
financial planning
Business to Business (B2B)
Business to Business (B2B) - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory repleni...
accounting
Dopłata pieniężna
dopłata pieniężna - Term used to describe additional monetary consideration that may accompany an exchange transaction
accounting
Działanie na poziomie partii
działanie na poziomie partii - Activities that relate to each batch of production; independent of the number of units within that batch
cost accounting
Komitet budżetowy
komitet budżetowy - A group of senior managers from each business unit charged with leading the budget preparation and review process
financial planning
Luz budżetowy
luz budżetowy - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual perfo.....
financial planning
Nieściągalna wierzytelność
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
finance
accounting
Obligacja
Obligacja - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay yo...
finance
accounting
Podstawowy zysk na akcję
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
accounting
Próg rentowności
próg rentowności - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa......
financial reporting
cost accounting
Rada dyrektorów
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
finance
accounting
Stopa bankowa
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above stopa ba...
finance
accounting
Stopa bazowa
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
finance
accounting
Ulepszenie
ulepszenie - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by...
cost accounting
accounting fundamentals
Uzgodnienie salda bankowego
uzgodnienie salda bankowego - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
accounting
Wartość księgowa
wartość księgowa - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
financial reporting
cost accounting
+1
Wartość księgowa na akcję
wartość księgowa na akcję - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
accounting fundamentals
Wyciąg bankowy
wyciąg bankowy - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
accounting
Zobowiązania z tytułu obligacji
zobowiązania z tytułu obligacji - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repaymen...
accounting
Zrównoważona karta wyników
zrównoważona karta wyników - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes...
financial reporting
C
Akcja preferowana kumulatywna
akcja preferowana kumulatywna - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be ...
accounting
Akcja preferowana na żądanie
akcja preferowana na żądanie - Preferred stock that can be repurchased by issuer for a preset price
accounting
Akcja preferowana zamienna
akcja preferowana zamienna - Preferred stock that can be exchanged for common stock at some preagreed ratio
accounting
Akcje zwykłe
akcje zwykłe - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
accounting fundamentals
Aktywa obrotowe
Aktywa obrotowe - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the busines...
finance
accounting
Aktywa obrotowe
aktywa obrotowe - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
accounting fundamentals
Analiza koszty-wielkość-zysk
analiza koszty-wielkość-zysk - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
cost accounting
Bieżące podejście operacyjne
bieżące podejście operacyjne - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo....
financial reporting
Budżet gotówkowy
budżet gotówkowy - An essential budget component detailing planned cash receipts, disbursements, and financing actions
financial planning
Budżet kroczący
budżet kroczący - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
financial planning
Całkowity dochód
całkowity dochód - Net income plus items of other całkowity dochód (e.g., market value adjustments of available for sale securities)
financial reporting
Centrum kosztów
centrum kosztów - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little ...
cost accounting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
financial reporting
Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
accounting
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
accounting
Czynnik kosztowy
czynnik kosztowy - The factor that is viewed as causing costs to be incurred within an organization
cost accounting
Decyzja o wydatkach kapitałowych
decyzja o wydatkach kapitałowych - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
financial planning
Działanie na poziomie klienta
działanie na poziomie klienta - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
accounting
Ekwiwalenty środków pieniężnych
ekwiwalenty środków pieniężnych - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 9...
financial reporting
Inflacja kosztowa
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
finance
accounting
Kapitał
Kapitał - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
finance
accounting
Kapitał akcyjny
kapitał akcyjny - A non-specific reference to the ownership interests of shareholders in a corporation
accounting
Kapitał zaangażowany
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
finance
accounting
Komis
komis - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
accounting
Konsolidacja
konsolidacja - To prepare financial reports for a parent and subsidiary company as a single economic unit
financial reporting
Konto kontr-aktywów
konto kontr-aktywów - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
accounting
Konto kontrolne
konto kontrolne - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
accounting
Kontroler
kontroler - The primary person responsible for the cost and managerial accounting functions
cost accounting
Korporacja
korporacja - A form of business organization where ownership is represented by divisible units called shares of stock
accounting
Koszt sprzedaży
Cost Of Sales - See 'cost of goods sold'.
finance
accounting
Koszt własny sprzedaży
koszt własny sprzedaży - The total cost attributed to units of inventory actually sold during a period
cost accounting
Koszt wytworzenia produktów
koszt wytworzenia produktów - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di.....
cost accounting
Koszty produkcji
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
finance
accounting
Koszty przetworzenia
koszty przetworzenia - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
cost accounting
Kredyt
kredyt - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua...
accounting fundamentals
Kredyt (warunki handlowe)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
finance
accounting
Marża pokrycia
marża pokrycia - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
cost accounting
Metoda kasowa
metoda kasowa - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid (no matt...
accounting
Nota kredytowa
Nota kredytowa - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received ...
finance
accounting
Nota uznaniowa
nota uznaniowa - A seller-prepared document evidencing an approved return of merchandise for credit against an account
accounting
Obciążenie aktywów
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
finance
accounting
Obiekt kosztowy
obiekt kosztowy - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
cost accounting
Obligacja kuponowa
obligacja kuponowa - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
accounting
Obligacja na żądanie
obligacja na żądanie - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
accounting
Obligacja zamienna
obligacja zamienna - A bond that may be converted by the holder into stock of the issuing company
accounting
Odsetki składane
odsetki składane - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes..."...
accounting
Plan kont
plan kont - A listing of the accounts of an entity, along with any identification coding
accounting
Płatne nieobecności
płatne nieobecności - Term to describe paid time off; vacations, sick leave, etc.
accounting
Podatek dochodowy od osób prawnych
Corporation tax - Paid by UK companies on their profits.
finance
accounting
Porównywalność
porównywalność - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient .....
accounting
Proces zamknięcia
proces zamknięcia - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
accounting
Prognozy przepływów pieniężnych
Prognozy przepływów pieniężnych - Statements of cash expected to flow into and out of a business over a particular period.
finance
accounting
Przepływ środków pieniężnych
Cash flow - the movement of money into and out of a business. Understanding and managing przepływ środków pieniężnych is critical for business survival and grow...
finance
accounting
+2
Rabat gotówkowy
rabat gotówkowy - A reduction in invoice price offered to customers to encourage prompt payment of invoices
accounting
Rachunek kosztów
rachunek kosztów - The process by which an organization's cost is collected, assigned, and interpreted
cost accounting
Rachunek zysków i strat wg marży
rachunek zysków i strat wg marży - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fixed costs, u...
cost accounting
Raport kosztów produkcji
raport kosztów produkcji - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
cost accounting
Saldo kompensacyjne
saldo kompensacyjne - An amount that must be left on deposit and cannot be withdrawn
accounting
Scentralizowane podejmowanie decyzji
scentralizowane podejmowanie decyzji - A business style where top leaders make and direct most important decisions
accounting
Spójność
spójność - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
accounting
Sprzedaż kredytowa
Sprzedaż kredytowa - A business entity sells goods or services and allows the customer to make payment at a later date.
finance
accounting
Środki pieniężne
środki pieniężne - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc....
accounting
Treść gospodarcza
treść gospodarcza - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
accounting
Ustawa o spółkach
Ustawa o spółkach - Legislation to control the activities and administration of limited liability companies.
finance
accounting
Wezwany do zapłaty (kapitał akcyjny)
Wezwany do zapłaty (kapitał akcyjny) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
finance
accounting
Wierzyciel
Wierzyciel - A person or firm that has lent your business money or to whom you owe money.
finance
accounting
Wierzyciele
Wierzyciele - Suppliers to whom we owe money.
finance
accounting
Wskaźnik płynności bieżącej
wskaźnik płynności bieżącej - A measure of liquidity, calculated by dividing current assets by current liabilities
accounting fundamentals
Wspólne koszty stałe
wspólne koszty stałe - Fixed costs that are incurred to support more than one business unit
cost accounting
Wydatek kapitałowy
Wydatek kapitałowy - Spending on non-current (fixed) assets of a business.
finance
accounting
Wydatki kapitałowe
wydatki kapitałowe - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
cost accounting
accounting fundamentals
Wydatki kapitałowe (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
finance
accounting
Wykorzystanie mocy produkcyjnych
wykorzystanie mocy produkcyjnych - The degree to which an organization's output capabilities are being deployed or utilized
accounting
Zabezpieczenie
Zabezpieczenie - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as zabezpieczeni...
finance
accounting
Założenie przepływu kosztów
założenie przepływu kosztów - An assumption about how costs are assigned to inventory in the accounting records
cost accounting
Zasada ostrożności
zasada ostrożności - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
financial reporting
accounting fundamentals
Złożona struktura kapitału
złożona struktura kapitału - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
accounting
Zmiana szacunków księgowych
zmiana szacunków księgowych - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); handl...
accounting fundamentals
Zobowiązane koszty stałe
zobowiązane koszty stałe - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, ...
cost accounting
taxation
Zobowiązania
zobowiązania - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis.....
accounting fundamentals
Zobowiązania krótkoterminowe
zobowiązania krótkoterminowe - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
accounting
Zobowiązania warunkowe
zobowiązania warunkowe - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment......
accounting fundamentals
Zobowiązanie krótkoterminowe
Zobowiązanie krótkoterminowe - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance ...
finance
accounting
D
Amortyzacja
amortyzacja - The process used to allocate the cost of a long-lived property to the accounting periods benefited
cost accounting
Baza danych
baza danych - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and mul...
accounting
Budżet robocizny bezpośredniej
budżet robocizny bezpośredniej - A budget that details expected direct labor needs, along with the related costs of labor
cost accounting
financial planning
Budżet zakupu materiałów bezpośrednich
budżet zakupu materiałów bezpośrednich - A budget that details expected direct material purchases, along with the related cash payments
financial planning
Dashboard
dashboard - Customized business software that delivers key real time business data in an easily monitored layout
accounting
Debet
Debet - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
finance
accounting
Debet
debet - The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usual...
accounting fundamentals
Dłużnicy
Dłużnicy - The amount outstanding on customers' accounts.
finance
accounting
Dłużnik
Dłużnik - A person or firm that owes money to your business.
finance
accounting
Dyrektor
Dyrektor - A member of the board of dyrektors who bears the responsibility of managing the company on behalf of the shareholders.
finance
accounting
Dyrektor(zy)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
finance
accounting
Dyskonto od obligacji
dyskonto od obligacji - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher than...
accounting
Dywidenda
Dywidenda - Money paid by a company from its profits to its shareholders.
finance
accounting
Dywidendy
dywidendy - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
accounting
Działalność zaniechana
działalność zaniechana - The special income statement reporting of the impact of disposing or abandoning of a component of a business
financial reporting
Inflacja popytowa
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
finance
accounting
Instrumenty pochodne
instrumenty pochodne - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, option...
accounting
Karta debetowa
karta debetowa - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
accounting
Koszty bezpośrednie
koszty bezpośrednie - A cost easily traced to a specific job; generally direct material and direct labor
cost accounting
Materiały bezpośrednie
materiały bezpośrednie - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to ...
cost accounting
Metoda bezpośrednia
metoda bezpośrednia - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g.,...
financial reporting
Metoda bezpośrednia/Alokacja kosztów usług
metoda bezpośrednia/alokacja kosztów usług - An allocation process whereby service department costs are assigned directly to productive departments (compare to ...
cost accounting
Metoda bezpośredniego odpisu
metoda bezpośredniego odpisu - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written o...
accounting
Metoda degresywnej amortyzacji
metoda degresywnej amortyzacji - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
accounting
Nieuznanie weksla
nieuznanie weksla - To fail to pay a note at maturity
accounting
Nota debetowa
nota debetowa - A purchaser-prepared document evidencing a return of merchandise to a seller
accounting
Obligacja niezabezpieczona
obligacja niezabezpieczona - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
accounting
Odchylenie stawki robocizny bezpośredniej
odchylenie stawki robocizny bezpośredniej - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [...
accounting
Odchylenie wydajności robocizny bezpośredniej
odchylenie wydajności robocizny bezpośredniej - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate pe...
accounting
Papiery wartościowe rozwadniające
papiery wartościowe rozwadniające - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of ...
accounting
Podatek odroczony
Podatek odroczony - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing diffe...
finance
accounting
Podstawa amortyzacji
podstawa amortyzacji - Cost minus salvage value; the amount of cost that will be allocated to the service life
cost accounting
Podwójnie degresywna amortyzacja
podwójnie degresywna amortyzacja - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by...
accounting
Program określonych składek
program określonych składek - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions a....
accounting
Program określonych świadczeń
program określonych świadczeń - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not kn...
cost accounting
Przychody przyszłych okresów
Przychody przyszłych okresów - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting pe...
finance
accounting
Robocizna bezpośrednia
robocizna bezpośrednia - Gross wages paid to those who physically and directly work on the goods being produced
accounting
Rozwodniony zysk na akcję
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
accounting
Stopa dywidendy
stopa dywidendy - Dividend per share divided by stock price; also called dividend yield
accounting
Uznaniowe koszty stałe
uznaniowe koszty stałe - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad...
cost accounting
financial planning
Wpłaty w drodze
wpłaty w drodze - Receipts entered on company records but not yet posted by the bank
accounting
Wskaźnik wypłaty dywidendy
wskaźnik wypłaty dywidendy - Dividend per share divided by earnings per share
accounting
Wyczerpanie zasobów naturalnych
wyczerpanie zasobów naturalnych - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
cost accounting
accounting fundamentals
Wypłaty wspólnika
Wypłaty wspólnika - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
finance
accounting
Zaległe dywidendy
zaległe dywidendy - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol...
accounting
Zdecentralizowane podejmowanie decyzji
zdecentralizowane podejmowanie decyzji - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks ...
accounting
E
Amortyzacja metodą efektywnej stopy procentowej
amortyzacja metodą efektywnej stopy procentowej - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a consta...
accounting
Działalność podtrzymująca jednostkę
działalność podtrzymująca jednostkę - Activities that relate to an entity's ability to operate; independent of business volume
accounting
EBIT
EBIT - An analyst's calculation to reflect "earnings before interest and taxes"
taxation
EBITDA
EBITDA - An analyst's calculation to reflect "earnings before interest, taxes, depreciation, and amortization"
taxation
Ex-dividenda
ex-dividenda - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
accounting
Jednostka, jednostki
Jednostka, jednostki - Something that exists independently, such as a business which exists independently of the owner.
finance
accounting
Jednostki równoważne
jednostki równoważne - A measure of physical units expressed in terms of finished units
accounting
Kapitał własny
Kapitał własny - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were liqu...
finance
accounting
Korzyści skali
korzyści skali - Efficiencies associated with increases in volume
accounting
Koszt
Koszt - Generally the running costs of a business.
finance
accounting
Koszty
koszty - The costs incurred in producing revenues
cost accounting
Metoda praw własności
metoda praw własności - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized by the in...
accounting fundamentals
Obciążenie
obciążenie - A budgetary restriction occurring in advance of a related expenditure
financial planning
Pakiety planowania zasobów przedsiębiorstwa
Pakiety planowania zasobów przedsiębiorstwa - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
accounting
Pracownik
pracownik - A person who works for a specific business and whose activities are directed by that business
accounting
System ERP
Enterprise Resource Planning (ERP) system - a comprehensive software platform that integrates and manages core business processes across an entire organization
ERP
software
+2
Transakcja wymiany
transakcja wymiany - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
accounting fundamentals
Założenie jednostki gospodarczej
założenie jednostki gospodarczej - Accounting information should be presented for circumscribed distinct economic units
accounting
Zysk
Zysk - A phrase that is often interchangeable with profits.
finance
accounting
Zysk na akcję
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
finance
accounting
Zysk na akcję
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
financial reporting
Zyski
zyski - A concept that relates to income from continuing operations plus/minus discontinued operations
financial reporting
F
Budżet elastyczny
budżet elastyczny - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
financial planning
Budżet kosztów pośrednich produkcji
budżet kosztów pośrednich produkcji - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts...
cost accounting
financial planning
Działalność finansowa
działalność finansowa - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions o.....
accounting
F.O.B. miejsce przeznaczenia
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
accounting
F.O.B. miejsce wysyłki
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
accounting
FICA
FICA - Federal Insurance Contributions Act (also known as social security and Medicare); establishes a tax that employers must withhold and match for governm...
taxation
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
financial reporting
Form 1099
Form 1099 - A form required to be issued to an independent contractor reporting amounts paid; to assist with tax compliance issues (this form used to report ...
taxation
auditing
FUTA
FUTA - Federal Unemployment Tax levied on employer to provide funds for unemployed workers; rate is dependent on existence of SUTA and employer history of la...
taxation
Koszt stały
koszt stały - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
cost accounting
Koszty stałe
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
finance
accounting
Leasing finansowy
leasing finansowy - A lease that effectively transfers the risks and rewards of ownership to the lessee
accounting
Metoda FIFO
metoda fifo - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
cost accounting
Odchylenie wolumenu stałych kosztów pośrednich
odchylenie wolumenu stałych kosztów pośrednich - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to pr...
cost accounting
financial planning
Odchylenie wydatków stałych kosztów pośrednich
odchylenie wydatków stałych kosztów pośrednich - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
cost accounting
financial planning
Prognoza
Prognoza - Prognoza estimate of future performance and position based on stated assumptions and usually including a quantified amount.
finance
accounting
Rachunkowość finansowa
rachunkowość finansowa - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedure...
accounting
Rachunkowość wartości godziwej
rachunkowość wartości godziwej - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
accounting
Rok obrotowy
rok obrotowy - A one-year accounting period that does not correspond to a calendar year
accounting
Sprawozdanie finansowe
sprawozdanie finansowe - Core financial reports that are prepared to represent the financial position and results of operations of a company
financial reporting
Środek trwały
Środek trwały - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative pur...
finance
accounting
Środki trwałe
Fixed assets - Assets that you intend to keep for longer than twelve months.
finance
accounting
Wartość przyszła
wartość przyszła - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based...
accounting
Wierne przedstawienie
wierne przedstawienie - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
accounting
Wyroby gotowe
wyroby gotowe - Finished goods represent the cost of completed products awaiting sale to a customer
cost accounting
Zarządzanie finansami
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
finance
accounting
Zasada pełnego ujawnienia
zasada pełnego ujawnienia - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial stat......
financial reporting
G
Brutto
Brutto - The total amount of money a company has earned in a period of time before deductions such as taxes.
finance
accounting
Dźwignia finansowa
Dźwignia finansowa - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
finance
accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
accounting
Księga główna
księga główna - A record of the accounts comprising financial statements, and their respective balances
financial reporting
Metoda brutto
metoda brutto - A method of recording purchases of inventory at invoice price
accounting
Metoda zysku brutto
metoda zysku brutto - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sale...
cost accounting
Towary dostępne do sprzedaży
towary dostępne do sprzedaży - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory available...
accounting
Towary w drodze
towary w drodze - Goods in the process of being transported to the buyer; ownership is based on freight terms
accounting
Wartość firmy
wartość firmy - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
accounting fundamentals
Wynagrodzenie brutto
wynagrodzenie brutto - Also known as gross earnings; this it is the total amount earned by an employee before any deductions
taxation
Założenie kontynuacji działalności
założenie kontynuacji działalności - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the futur...
accounting
Zasada kontynuacji działalności
Zasada kontynuacji działalności - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable future...
finance
accounting
Zysk brutto
zysk brutto - A calculated amount corresponding to net sales minus cost of goods sold
cost accounting
Zysk brutto (lub marża)
Zysk brutto (lub marża) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
finance
accounting
H
Inwestycje utrzymywane do terminu wymagalności
inwestycje utrzymywane do terminu wymagalności - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized c...
cost accounting
Metoda punktów ekstremalnych
metoda punktów ekstremalnych - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest an...
cost accounting
Zasada kosztu historycznego
zasada kosztu historycznego - The concept that many transactions and events are to be measured and reported at acquisition cost
cost accounting
I
Alokacja podatku wewnątrzokresowa
alokacja podatku wewnątrzokresowa - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to rep...
financial reporting
taxation
Audytor wewnętrzny
audytor wewnętrzny - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
accounting
Budżetowanie przyrostowe
budżetowanie przyrostowe - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information but...
financial planning
Cena emisyjna
cena emisyjna - The amount a company receives in exchange for the initial issue of debt or other financial instrument
financial reporting
Cena fakturowa
cena fakturowa - List price less any trade discounts
accounting
Centrum inwestycyjne
centrum inwestycyjne - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d...
cost accounting
Działalność inwestycyjna
działalność inwestycyjna - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term asset...
accounting fundamentals
Faktoring
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
finance
accounting
Faktura
Faktura - A document from supplier to buyer summarising goods or services supplied and the price payable.
finance
accounting
Inflacja
Inflacja - A percentage figure that represents how much prices of goods and services increased over a specific period.
finance
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
accounting
Integracja
Integracja - connecting different software systems to work together and share data seamlessly
technology
software
+2
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
accounting
Jednostka, w którą się inwestuje
jednostka, w którą się inwestuje - The company in which another has an investment
accounting
Koszty podlegające inwentaryzacji
koszty podlegające inwentaryzacji - Product costs that attach to inventory
cost accounting
Koszty pośrednie
koszty pośrednie - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
cost accounting
Metoda pośrednia
metoda pośrednia - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
financial reporting
Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF)
Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF) - The specific accounting rules developed by the International Accounting Standards Board
accounting
Niewypłacalność
Niewypłacalność - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
finance
accounting
Niezależny wykonawca
niezależny wykonawca - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t...
accounting
Normy idealne
normy idealne - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
accounting
Odsetki
odsetki - The charge imposed on the borrower of funds for the use of money
accounting
Pierwsza oferta publiczna
pierwsza oferta publiczna - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds....
accounting
Podatek dochodowy
podatek dochodowy - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
financial reporting
taxation
Rachunek wyników
rachunek wyników - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expense accounts...
financial reporting
Rachunek zysków i strat
rachunek zysków i strat - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
financial reporting
Utrata wartości
utrata wartości - When the carrying amount of an asset is not recoverable from its future cash flow
accounting fundamentals
Wartości niematerialne i prawne
Wartości niematerialne i prawne - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
finance
accounting
Wartość niematerialna
wartość niematerialna - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
accounting fundamentals
Wewnętrzna stopa zwrotu
wewnętrzna stopa zwrotu - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th......
accounting
Zapasy
zapasy - Goods held for resale to others
accounting
J
Dziennik
dziennik - A chronological listing of the transactions and events of an organization, in debit/credit format
accounting
Karta kosztów zlecenia
karta kosztów zlecenia - A document representing a compilation of cost data for a specific job
cost accounting
Księgowanie do dziennika
księgowanie do dziennika - The process of recording transactions and events into the journal
accounting
Metoda kalkulacji zleceń
metoda kalkulacji zleceń - A costing approach whereby actual labor and material is tracked for each job or product
cost accounting
Obligacja śmieciowa
obligacja śmieciowa - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high interest ...
accounting
System Just in Time
system just in time - Raw materials are received from supplies just as they are needed in the production process
cost accounting
K
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
accounting
Kluczowy wskaźnik efektywności (KPI)
KPI (Key Performance Indicator) - measurable values that demonstrate how effectively a company is achieving key business objectives
metrics
performance
+2
L
Aktywa płynne
Liquid asset - An asset that can be easily converted into cash.
finance
accounting
Cena katalogowa
cena katalogowa - An established price determined by reference to a catalog or general price list; before any discounts
accounting
Inwestycje długoterminowe
inwestycje długoterminowe - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
accounting
Kapitał prawny
kapitał prawny - Usually the par value of the stock of a corporation
accounting
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
finance
accounting
Leasing/Leasingobiorca i Leasingodawca
leasing/leasingobiorca i leasingodawca - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
accounting fundamentals
Leasingobiorca
leasingobiorca - Periodic payment from the user (leasingobiorca) of an asset to an owner (lessor) of the asset
accounting fundamentals
Leasingodawca
leasingodawca - Periodic payment from the user (lessee) of an asset to an owner (leasingodawca) of the asset
accounting fundamentals
Metoda LIFO
metoda lifo - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
cost accounting
Niższa z ceny nabycia lub wartości netto możliwej do uzyskania
niższa z ceny nabycia lub wartości netto możliwej do uzyskania - To report inventory at the lower of its cost or net realizable value
cost accounting
Ograniczona odpowiedzialność
Ograniczona odpowiedzialność - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it go...
finance
accounting
Płynność
płynność - The ability of a firm to meet its near-term obligations as they come due
accounting
Produkcja odchudzona
produkcja odchudzona - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromising ....
accounting
Spółka z ograniczoną odpowiedzialnością (sp. z o.o.)
Spółka z ograniczoną odpowiedzialnością (sp. z o.o.) - Company where the liability of the owners is limited to the amount of capital they have agreed to contrib...
finance
accounting
Ulepszenia gruntów
ulepszenia gruntów - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better land
cost accounting
Zakup ryczałtowy
zakup ryczałtowy - A single price paid for a package of assets; the purchase price must be allocated to each of the components
accounting fundamentals
Zobowiązania
zobowiązania - Amounts owed by an entity to others
accounting
Zobowiązania długoterminowe
zobowiązania długoterminowe - Any obligation that is not current, and include bank loans, mortgage notes, and the like
accounting
M
Aktywność na poziomie rynku
aktywność na poziomie rynku - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, etc...
accounting
Budżet główny
budżet główny - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater......
cost accounting
financial planning
Data zapadalności
data zapadalności - The date on which a note and related interest are due to be paid
accounting
Istotność
istotność - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o...
accounting
Kapitalizacja rynkowa
Kapitalizacja rynkowa - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per sha...
finance
accounting
Koszty mieszane
koszty mieszane - A cost that has both fixed and variable components
cost accounting
Koszty pośrednie produkcji
koszty pośrednie produkcji - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
cost accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
accounting
Marża
Marża - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marża.
finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
finance
accounting
Metoda najmniejszych kwadratów
metoda najmniejszych kwadratów - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observ...
cost accounting
Metoda średniej ruchomej
metoda średniej ruchomej - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
cost accounting
accounting fundamentals
+1
Odchylenie ceny materiałów
odchylenie ceny materiałów - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material....
accounting
Odchylenie ilości materiałów
odchylenie ilości materiałów - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(.....
accounting
Rachunkowość zarządcza
rachunkowość zarządcza - An area of accounting concerned with reporting results to managers and others who are internal to an organization
accounting
Wartość w terminie zapadalności
wartość w terminie zapadalności - The amount due at maturity of a note; includes principal and interest
accounting
Wielostopniowy rachunek zysków i strat
wielostopniowy rachunek zysków i strat - A complex income statement with sections that segregate cost of goods sold calculations and other components of income ...
financial reporting
cost accounting
Wykup menedżerski (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
finance
accounting
Wystawca
wystawca - The party creating the note and agreeing to make payment
accounting
Założenie jednostki pieniężnej
założenie jednostki pieniężnej - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)...
accounting
Zapotrzebowanie na materiały
zapotrzebowanie na materiały - Form showing what material has been removed from the raw materials stock and put into production
cost accounting
Zarządzanie przez wyjątki
zarządzanie przez wyjątki - A management focus of attention on areas where corrective measures appear necessary
accounting
Zasada współmierności
zasada współmierności - To associate expenses with revenues, and record them in simultaneous accounting periods
accounting
Zmodyfikowana podstawa kasowa
zmodyfikowana podstawa kasowa - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
accounting fundamentals
N
Aktywa netto
Aktywa netto - Assets minus liabilities (equals ownership interest).
finance
accounting
Czek bez pokrycia
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
accounting
Konta nominalne
konta nominalne - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo..."
accounting
Metoda netto
metoda netto - A method of recording purchases of inventory at invoice price less available cash discounts
accounting
Należności niehandlowe
należności niehandlowe - Amounts due from transactions and events not directly related to sales of products or services
accounting
Naturalny rok obrotowy
naturalny rok obrotowy - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year.....
accounting
Netto
Netto - The amount of profit left after deductions such as tax have been made.
finance
accounting
Nominalna stopa procentowa
Nominal interest rate - An interest rate that isn't adjusted for inflation.
finance
accounting
Obligacja bezzwrotna
obligacja bezzwrotna - A bond that cannot be paid off with the proceeds of a new debt issue
accounting
Obligacja niewymienialna
obligacja niewymienialna - A bond that cannot be paid off before scheduled maturity
accounting
Strata netto
strata netto - The excess of expenses over revenues for a designated period of time
accounting
Ujemny kapitał własny
Negative equity - When the value of an asset is less than what you initially paid.
finance
accounting
Wartość bieżąca netto
wartość bieżąca netto - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment'...
accounting
Wartość księgowa netto
Wartość księgowa netto - Costs of non-current (fixed)( asset minus accumulated depreciation.
finance
accounting
Wartość netto możliwa do uzyskania
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
cost accounting
Wartość netto możliwa do uzyskania (należności)
wartość netto możliwa do uzyskania (należności) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the ...
accounting
Wartość nominalna (akcji)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
finance
accounting
Weksle obce
weksle obce - A written promise from a client or customer to pay a definite amount of money on a specific future date
accounting
Weksle własne
weksle własne - Formal short-term borrowings usually evidenced by a specific written promise to pay
accounting
Wynagrodzenie netto
wynagrodzenie netto - Also known as net earnings; this is the gross pay less all applicable deductions ("take home pay")
taxation
Zasoby naturalne
zasoby naturalne - Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm ma...
accounting fundamentals
Zysk netto
Zysk netto - Sales minus cost of sales minus all administrative and selling costs.
finance
accounting
Zysk netto
zysk netto - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
financial reporting
O
Akcje zwykłe
Akcje zwykłe - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
finance
accounting
Cykl operacyjny
cykl operacyjny - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the receiv...
accounting
Czeki w obiegu
czeki w obiegu - Checks entered on company records but not yet cleared by the bank
accounting
Działalność operacyjna
działalność operacyjna - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or....
financial reporting
Koszt alternatywny
koszt alternatywny - The cost of a foregone alternative; may include lost revenue
cost accounting
Koszty operacyjne
koszty operacyjne - General expense category for selling and administrative costs
cost accounting
Koszty pośrednie
Koszty pośrednie - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
finance
accounting
Leasing operacyjny
leasing operacyjny - A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards of ownin....
accounting fundamentals
Nadmierne rozliczone koszty pośrednie
nadmierne rozliczone koszty pośrednie - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipat...
cost accounting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
accounting
Pozostałe aktywa
pozostałe aktywa - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
financial reporting
accounting fundamentals
Pozostałe całkowite dochody
pozostałe całkowite dochody - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept .....
financial reporting
Stawka narzutu kosztów pośrednich
stawka narzutu kosztów pośrednich - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated appl...
cost accounting
Wkłady właścicieli
wkłady właścicieli - Resources provided to an organization by a person in exchange for a position of ownership in the organization
accounting
Wydatki operacyjne (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
finance
accounting
Zwykła renta
zwykła renta - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
accounting
Zysk/strata operacyjna
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
finance
accounting
P
Akcje uprzywilejowane
akcje uprzywilejowane - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside...
accounting
Bilans próbny po zamknięciu
bilans próbny po zamknięciu - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
financial reporting
Budżet produkcji
budżet produkcji - A budget that details planned levels of production; takes into account sales and inventory build/decline
cost accounting
financial planning
Centrum zysku
centrum zysku - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
cost accounting
Ciągły system inwentaryzacji
ciągły system inwentaryzacji - A "real-time" inventory system that updates inventory records with each purchase and sale
accounting
Dowód gotówki
dowód gotówki - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the month
accounting
Drobna gotówka
drobna gotówka - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
accounting
Działanie na poziomie produktu
działanie na poziomie produktu - Activities that relate to the number of products produced; independent of the number of units produced
accounting
EBIT
PBIT - Profit before interest and tax.
finance
accounting
Elastyczność cenowa popytu
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
finance
accounting
Inwentaryzacja fizyczna
inwentaryzacja fizyczna - The process of counting inventory actually on hand
accounting
Kapitał
kapitał - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
accounting
Kapitał zapasowy z emisji
kapitał zapasowy z emisji - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
accounting
Korekta okresu poprzedniego
korekta okresu poprzedniego - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
financial reporting
Koszt produktu
koszt produktu - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
cost accounting
Koszty okresu
koszty okresu - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
cost accounting
Koszty podstawowe
koszty podstawowe - Product costs that are direct in nature; direct materials and direct labor
cost accounting
Księgowanie
księgowanie - The process of transferring journal entry effects into the respective general ledger accounts
accounting
Metoda okresu zwrotu
metoda okresu zwrotu - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
accounting
Metody rachunku kosztów procesów
metody rachunku kosztów procesów - A product costing method particularly well suited to situations where production occurs in a continuous process; costs are po...
cost accounting
Odbiorca płatności
odbiorca płatności - The party to whom a note is made payable
accounting
Okresowy system inwentaryzacji
okresowy system inwentaryzacji - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by phy...
accounting
Oparty na zasadach
oparty na zasadach - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
accounting
Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
finance
accounting
PCAOB
PCAOB - Public Company Accounting Oversight Board -- a private-sector, non-profit corporation charged with overseeing the auditors of public companies
auditing
Plan emerytalny
plan emerytalny - A general term to describe some form of arrangement for continuing payments to retirees
accounting
Prawo poboru
prawo poboru - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered b...
accounting
Premia od obligacji
premia od obligacji - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than th...
accounting
Proforma sprawozdania finansowe
proforma sprawozdania finansowe - "As if" budgeted financial statements
financial reporting
financial planning
Prospekt
prospekt - The documentation describing financial and business aspects of an initial public offering
financial reporting
Przedpłata
Przedpłata - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an asset, the...
finance
accounting
Rabaty zakupowe
rabaty zakupowe - A cash discount available on purchases of merchandise on account; encourages prompt payment
accounting
Rachunek kosztów procesów
rachunek kosztów procesów - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process that usu...
cost accounting
Rachunek zysków i strat
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
finance
accounting
Rachunkowość publiczna
rachunkowość publiczna - Accounting activities provided by a person to the general public, typically relating to audit, tax and similar services
taxation
auditing
Rezerwa
Rezerwa - A liability of uncertain timing or amount.
finance
accounting
Rezerwa na wątpliwe należności
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
finance
accounting
Rozliczenia międzyokresowe czynne
rozliczenia międzyokresowe czynne - Goods or services purchased in advance of their consumption
accounting
Rzeczowe aktywa trwałe
rzeczowe aktywa trwałe - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
cost accounting
accounting fundamentals
Spółka osobowa
spółka osobowa - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
accounting
Wartość bieżąca
wartość bieżąca - Also known as discounting; determines the current worth of cash to be received in the future
accounting
Wartość nominalna
wartość nominalna - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock...
accounting
Wartość nominalna obligacji
wartość nominalna obligacji - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
accounting
Wskaźnik cena/zysk
wskaźnik cena/zysk - The per share market value of a stock divided by its earnings per share
accounting
Założenie okresowości
założenie okresowości - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,......
accounting
Zysk
Zysk - Calculated as revenue (income) minus expenses.
finance
accounting
Q
Wskaźnik płynności szybkiej
wskaźnik płynności szybkiej - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by cu...
accounting fundamentals
R
Centrum odpowiedzialności
centrum odpowiedzialności - The part of an organization under the control of a manager
accounting
Czynnik zasobów
czynnik zasobów - The concept that activities create the need for resources which will be consumed in the production process
cost accounting
Dochód rezydualny
dochód rezydualny - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
financial reporting
cost accounting
+1
Istotność
istotność - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co......
accounting
Konta rzeczywiste
konta rzeczywiste - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
accounting fundamentals
Korekta retrospektywna
korekta retrospektywna - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
financial reporting
Koszty istotne
koszty istotne - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
cost accounting
Metoda wyceny zapasów detalicznych
metoda wyceny zapasów detalicznych - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages ...
cost accounting
Obligacja imienна
obligacja imienна - A bond for which ownership records are maintained, and interest is paid to the registered owner
accounting
Oparty na regułach
oparty na regułach - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
accounting
Ponowna wycena
ponowna wycena - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op.....
financial reporting
accounting fundamentals
Przekształcenie
przekształcenie - The financial statements of prior periods are redone to reflect the correct amounts
financial reporting
Przychody
przychody - Inflows and other benefits received in exchange for the providing of goods and services
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
accounting
Realna stopa procentowa
Real interest rate - The rate of interest minus the current rate of inflation.
finance
accounting
Rejestr przedsiębiorstw
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
finance
accounting
Rezerwy
Rezerwy - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most common...
finance
accounting
ROI (Zwrot z inwestycji)
ROI (Zwrot z inwestycji) - a financial metric that measures the profitability of an investment relative to its cost
finance
metrics
+2
Rozpoznawanie przychodów
rozpoznawanie przychodów - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
accounting
Surowce
surowce - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
accounting
Wartość rezydualna
wartość rezydualna - Amount expected be realized at the end of an asset's service life; "salvage value"
accounting fundamentals
Wskaźnik zwrotu z aktywów
wskaźnik zwrotu z aktywów - A ratio comparing income (net income plus interest) to the average total assets
financial reporting
accounting fundamentals
Wskaźnik zwrotu z kapitału własnego
wskaźnik zwrotu z kapitału własnego - A ratio comparing income (net income minus preferred dividends) to the average total equity
financial reporting
accounting fundamentals
Wydatki przychodowe
wydatki przychodowe - Not a capital expenditure; to be expensed as incurred
accounting
Wymiana
wymiana - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
cost accounting
accounting fundamentals
Zakres istotny
zakres istotny - The level of activity for which assumptions underlying CVP are expected to hold true
accounting
Zapis odwracający
zapis odwracający - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
accounting
Zasób
zasób - The elements consumed by activities and cost objects
cost accounting
Zwrot z inwestycji
zwrot z inwestycji - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Opera...
financial reporting
accounting fundamentals
Zwrot z inwestycji (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
finance
accounting
Zwrot z zaangażowanego kapitału
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
finance
accounting
Zyski zatrzymane
zyski zatrzymane - The excess of a corporation's income over its dividends
financial reporting
S
Agio
Agio - The price paid for shares in a company over and above their nominal value.
finance
accounting
Akcja
akcja - Transferable units of ownership in a corporation
accounting
Akcjonariusze
Akcjonariusze - Owners of a limited liability company.
finance
accounting
Amortyzacja liniowa
amortyzacja liniowa - A simple depreciation method by which the depreciable base is spread uniformly over the service life
accounting
Budżet kosztów sprzedaży i administracji
SG&A budget - A budget that details anticipated selling, general, and administrative costs
cost accounting
financial planning
Budżet sprzedaży
budżet sprzedaży - A budget that details anticipated sales levels
financial planning
Budżet statyczny
budżet statyczny - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
financial planning
Certyfikat akcji
Certyfikat akcji - A document providing evidence of share ownership.
finance
accounting
Dokument źródłowy
dokument źródłowy - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
accounting
Dywidenda akcyjna
dywidenda akcyjna - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares outst...
accounting fundamentals
Interesariusze
Interesariusze - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business because t...
finance
accounting
Jednoosobowa działalność gospodarcza
jednoosobowa działalność gospodarcza - A non-corporation business owned by a sole individual
accounting
Jednoosobowy przedsiębiorca
Jednoosobowy przedsiębiorca - An individual owning and operating a business alone.
finance
accounting
Jednostopniowy rachunek zysków i strat
jednostopniowy rachunek zysków i strat - A simple income statement with a section for all revenues and another for all expenses; there is no direct association ...
financial reporting
Kapitał zakładowy
Kapitał zakładowy - Name given to the total amount of cash which the shareholders have contributed to the company.
finance
accounting
Konto pomocnicze
konto pomocnicze - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
accounting
Koszt standardowy
koszt standardowy - A measure of what costs should be incurred to achieve the observed output
cost accounting
Koszty schodkowe
koszty schodkowe - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
cost accounting
Koszty sprzedaży i administracji
SG&A - Selling, general, and administrative costs; the period costs of the business
cost accounting
Koszty utopione
koszty utopione - Historical amount expended on a project or object; not relevant to current decisions or future actions
accounting
Metoda krokowa alokacji kosztów
metoda krokowa alokacji kosztów - An allocation process whereby some service department costs may be assigned to other service departments as part of a s...
cost accounting
Metoda liniowa
metoda liniowa - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
accounting
Metoda szczególnej identyfikacji
metoda szczególnej identyfikacji - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
cost accounting
MŚP
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
finance
accounting
Obligacja seryjna
obligacja seryjna - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
accounting
Obligacja z funduszem umorzeniowym
obligacja z funduszem umorzeniowym - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the d...
accounting
Obligacja zabezpieczona
obligacja zabezpieczona - A bond that provides specific assets as collateral to help assure the payment stream
accounting fundamentals
Odsetki proste
odsetki proste - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
accounting
Okres użytkowania
okres użytkowania - The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
accounting fundamentals
Papier wartościowy
Papier wartościowy - Typically required by lenders against a loan, such as premises or plant equipment.
finance
accounting
Papiery wartościowe
Papiery wartościowe - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as papiery warto...
finance
accounting
Podział akcji
podział akcji - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
accounting
Pożyczka zabezpieczona
Pożyczka zabezpieczona - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event o...
finance
accounting
Rabaty sprzedażowe
rabaty sprzedażowe - A cash discount offered to customers to encourage prompt payment of invoices
accounting
Rachunek przepływów pieniężnych
rachunek przepływów pieniężnych - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financ...
financial reporting
Sarbanes-Oxley Act
Sarbanes-Oxley Act - "SOX" -- Legislation that imposes stringent controls over reporting and auditing; created the Public Accounting Oversight Board
auditing
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
accounting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
financial reporting
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
cost accounting
Standardy
standardy - Benchmarks against which actual productive activity is compared
accounting
SUTA
SUTA - State Unemployment Tax levied on employer to provide funds for unemployed workers; rate is adjusted for employer history of layoffs, etc.
taxation
Wykres rozrzutu
wykres rozrzutu - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
cost accounting
Założenie stabilnej waluty
założenie stabilnej waluty - An accounting assumption that presumes the currency is not impacted over time by inflation
accounting
Zamówienie specjalne
zamówienie specjalne - A customer order that is outside of the normal pricing and terms
accounting
Zestawienie zysków zatrzymanych
zestawienie zysków zatrzymanych - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually .....
financial reporting
Znaczący wpływ
znaczący wpływ - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
accounting
Zrównoważona karta wyników
zrównoważona karta wyników - A system for evaluating elements that are important to the organization and under the control of an employee holding that position...
accounting
Zrównoważony rozwój
zrównoważony rozwój - Development without depletion of natural resources or negative effects on the environment
accounting
T
Akcje własne
akcje własne - Shares of a company's own stock that it has reacquired
accounting
Aktualność
aktualność - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
accounting
Bilans próbny
bilans próbny - A listing of account balances from the ledger, used to test the equality of debits and credits
accounting
Budżet odgórny
budżet odgórny - A budget approach where upper level management establishes parameters under which the budget is to be prepared
financial planning
Całkowity kapitał wpłacony
całkowity kapitał wpłacony - The sum of legal capital plus paid-in capital in excess of par
accounting
Ceny transferowe
ceny transferowe - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
accounting
Dłużnicy handlowi
Dłużnicy handlowi - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment ...
finance
accounting
Docelowy dochód
docelowy dochód - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
financial reporting
Kompleksowe zarządzanie jakością
kompleksowe zarządzanie jakością - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up o...
accounting
Konta tymczasowe
konta tymczasowe - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom..."
accounting
Konto T
Konto T - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
accounting
Koszty stałe bezpośrednie
koszty stałe bezpośrednie - Fixed costs that would not exist if the unit under evaluation ceased to exist
cost accounting
Należności handlowe
należności handlowe - Amounts due from customers from credits sales of products or services
accounting
Obrót
Obrót - The total sales of a business during a specified period.
finance
accounting
Papiery wartościowe przeznaczone do obrotu
papiery wartościowe przeznaczone do obrotu - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near fut...
accounting fundamentals
Przeliczenie
przeliczenie - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other .....
financial reporting
accounting fundamentals
Rabat handlowy
rabat handlowy - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
accounting
Rzeczowe aktywa trwałe
Rzeczowe aktywa trwałe - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed asset...
finance
accounting
Teoria ograniczeń
teoria ograniczeń - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
accounting
Wartość pieniądza w czasie
wartość pieniądza w czasie - Conceptual notion holding that money to be received sooner is worth more than money to be received later
accounting
Wierzyciele handlowi
Wierzyciele handlowi - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before paymen...
finance
accounting
U
Amortyzacja według wydajności
amortyzacja według wydajności - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, hours, etc.
accounting
Działanie na poziomie jednostki
działanie na poziomie jednostki - Activities that relate to the number of units of output; each additional unit of production requires another activity
cost accounting
Niedoszacowane koszty ogólne
niedoszacowane koszty ogólne - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than anticipated...
cost accounting
Przychody przyszłych okresów
przychody przyszłych okresów - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
accounting fundamentals
Zrozumiałość
zrozumiałość - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
accounting
V
Kapitał wysokiego ryzyka
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
finance
accounting
Koszty zmienne
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
finance
accounting
Koszty zmienne
koszty zmienne - A per unit cost that is the same regardless of volume; total koszty zmienne increases with volume increases
cost accounting
Odchylenia
odchylenia - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
accounting
Odchylenie wydajności kosztów ogólnych zmiennych
odchylenie wydajności kosztów ogólnych zmiennych - A variance that reflects the level of efficiency associated with the application of variable overhead to prod...
cost accounting
Odchylenie wydatków kosztów ogólnych zmiennych
odchylenie wydatków kosztów ogólnych zmiennych - A variance that reflects the difference between actual variable overhead and standard variable overhead associa...
cost accounting
Rachunek kosztów zmiennych
rachunek kosztów zmiennych - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contributi...
financial reporting
cost accounting
Weryfikowalność
weryfikowalność - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
accounting
W
Kapitał obrotowy
kapitał obrotowy - The difference between current assets and current liabilities
accounting fundamentals
Metoda średniej ważonej
metoda średniej ważonej - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
cost accounting
Produkcja w toku
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
finance
accounting
Produkcja w toku
produkcja w toku - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur.....
cost accounting
Rachunek kosztów procesów metodą średniej ważonej
rachunek kosztów procesów metodą średniej ważonej - A process costing technique where all units of production are assigned the same cost; determined by blending...
cost accounting
Ubezpieczenie od wypadków przy pracy
ubezpieczenie od wypadków przy pracy - Insurance paid by the employer to cover work related injuries sustained by employees
accounting
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
financial reporting
taxation
Zobowiązanie z tytułu gwarancji
zobowiązanie z tytułu gwarancji - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
cost accounting
accounting fundamentals
Z
Budżetowanie od zera
budżetowanie od zera - A budget approach where each expenditure item must be justified for each new budget period
financial planning