Agio
Agio - The price paid for shares in a company over and above their nominal value.
2 min czytania
finance
accounting
Accounting
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.
2 min czytania
finance
accounting
Akcjonariusze
Akcjonariusze - Owners of a limited liability company.
2 min czytania
finance
accounting
Aktywa netto
Aktywa netto - Assets minus liabilities (equals ownership interest).
2 min czytania
finance
accounting
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...
2 min czytania
finance
accounting
Aktywa płynne
Liquid asset - An asset that can be easily converted into cash.
2 min czytania
finance
accounting
Amortyzacja
Amortyzacja - Process similar to depreciation, usually applied to intangible fixed assets.
2 min czytania
finance
accounting
Audyt
Audyt - An official inspection of a company's accounts.
2 min czytania
finance
accounting
Audytorzy
Audytorzy - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that...
2 min czytania
finance
accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
2 min czytania
finance
accounting
Brutto
Brutto - The total amount of money a company has earned in a period of time before deductions such as taxes.
2 min czytania
finance
accounting
Certyfikat akcji
Certyfikat akcji - A document providing evidence of share ownership.
2 min czytania
finance
accounting
Debet
Debet - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
2 min czytania
finance
accounting
Dłużnicy
Dłużnicy - The amount outstanding on customers' accounts.
2 min czytania
finance
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 ...
2 min czytania
finance
accounting
Dłużnik
Dłużnik - A person or firm that owes money to your business.
2 min czytania
finance
accounting
Dyrektor
Dyrektor - A member of the board of dyrektors who bears the responsibility of managing the company on behalf of the shareholders.
2 min czytania
finance
accounting
Dyrektor(zy)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
2 min czytania
finance
accounting
Dywidenda
Dywidenda - Money paid by a company from its profits to its shareholders.
2 min czytania
finance
accounting
Dźwignia finansowa
Dźwignia finansowa - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
2 min czytania
finance
accounting
EBIT
PBIT - Profit before interest and tax.
2 min czytania
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.
2 min czytania
finance
accounting
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.
2 min czytania
finance
accounting
Faktura
Faktura - A document from supplier to buyer summarising goods or services supplied and the price payable.
2 min czytania
finance
accounting
Inflacja
Inflacja - A percentage figure that represents how much prices of goods and services increased over a specific period.
2 min czytania
finance
accounting
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...
2 min czytania
finance
accounting
Inflacja popytowa
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
2 min czytania
finance
accounting
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...
2 min czytania
finance
accounting
Jednoosobowy przedsiębiorca
Jednoosobowy przedsiębiorca - An individual owning and operating a business alone.
2 min czytania
finance
accounting
Jednostka, jednostki
Jednostka, jednostki - Something that exists independently, such as a business which exists independently of the owner.
2 min czytania
finance
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...
2 min czytania
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.
2 min czytania
finance
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...
2 min czytania
finance
accounting
Kapitał wysokiego ryzyka
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
2 min czytania
finance
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 ...
2 min czytania
finance
accounting
Kapitał zakładowy
Kapitał zakładowy - Name given to the total amount of cash which the shareholders have contributed to the company.
2 min czytania
finance
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.
2 min czytania
finance
accounting
Koszt
Koszt - Generally the running costs of a business.
2 min czytania
finance
accounting
Koszt sprzedaży
Cost Of Sales - See 'cost of goods sold'.
2 min czytania
finance
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.
2 min czytania
finance
accounting
Koszty produkcji
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
2 min czytania
finance
accounting
Koszty stałe
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
2 min czytania
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 ...
2 min czytania
finance
accounting
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...
2 min czytania
finance
accounting
Leasing
Leasing - Acquiring the use of an asset through a rental agreement.
2 min czytania
finance
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.
2 min czytania
finance
accounting
Memorandum
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
2 min czytania
finance
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 ...
2 min czytania
finance
accounting
Należności
Należności - Amounts due from customers, also described as a trade debtors.
2 min czytania
finance
accounting
Netto
Netto - The amount of profit left after deductions such as tax have been made.
2 min czytania
finance
accounting
Nieściągalna wierzytelność
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
2 min czytania
finance
accounting
Niewypłacalność
Niewypłacalność - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
2 min czytania
finance
accounting
Nominalna stopa procentowa
Nominal interest rate - An interest rate that isn't adjusted for inflation.
2 min czytania
finance
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 ...
2 min czytania
finance
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...
2 min czytania
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...
2 min czytania
finance
accounting
Obrót
Obrót - The total sales of a business during a specified period.
2 min czytania
finance
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...
2 min czytania
finance
accounting
Okres obrachunkowy
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
2 min czytania
finance
accounting
Papier wartościowy
Papier wartościowy - Typically required by lenders against a loan, such as premises or plant equipment.
2 min czytania
finance
accounting
Papiery wartościowe
Papiery wartościowe - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as papiery warto...
2 min czytania
finance
accounting
Patent
Patent - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
2 min czytania
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.
2 min czytania
finance
accounting
Podatek dochodowy od osób prawnych
Corporation tax - Paid by UK companies on their profits.
2 min czytania
finance
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...
2 min czytania
finance
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...
2 min czytania
finance
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.
2 min czytania
finance
accounting
Prognoza
Prognoza - Prognoza estimate of future performance and position based on stated assumptions and usually including a quantified amount.
2 min czytania
finance
accounting
Prognozy przepływów pieniężnych
Prognozy przepływów pieniężnych - Statements of cash expected to flow into and out of a business over a particular period.
2 min czytania
finance
accounting
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...
2 min czytania
finance
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...
2 min czytania
finance
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...
2 min czytania
finance
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...
2 min czytania
finance
accounting
Realna stopa procentowa
Real interest rate - The rate of interest minus the current rate of inflation.
2 min czytania
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.
2 min czytania
finance
accounting
Rezerwa
Rezerwa - A liability of uncertain timing or amount.
2 min czytania
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...
2 min czytania
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...
2 min czytania
finance
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...
2 min czytania
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.
2 min czytania
finance
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...
2 min czytania
finance
accounting
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...
2 min czytania
finance
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...
2 min czytania
finance
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...
2 min czytania
finance
accounting
Sprzedaż kredytowa
Sprzedaż kredytowa - A business entity sells goods or services and allows the customer to make payment at a later date.
2 min czytania
finance
accounting
Statut
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
2 min czytania
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...
2 min czytania
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.
2 min czytania
finance
accounting
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...
2 min czytania
finance
accounting
Środki trwałe
Fixed assets - Assets that you intend to keep for longer than twelve months.
2 min czytania
finance
accounting
Ujemny kapitał własny
Negative equity - When the value of an asset is less than what you initially paid.
2 min czytania
finance
accounting
Ustawa o spółkach
Ustawa o spółkach - Legislation to control the activities and administration of limited liability companies.
2 min czytania
finance
accounting
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...
2 min czytania
finance
accounting
Wartości niematerialne i prawne
Wartości niematerialne i prawne - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
2 min czytania
finance
accounting
Wartość księgowa netto
Wartość księgowa netto - Costs of non-current (fixed)( asset minus accumulated depreciation.
2 min czytania
finance
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.
2 min czytania
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.
2 min czytania
finance
accounting
Wierzyciel
Wierzyciel - A person or firm that has lent your business money or to whom you owe money.
2 min czytania
finance
accounting
Wierzyciele
Wierzyciele - Suppliers to whom we owe money.
2 min czytania
finance
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...
2 min czytania
finance
accounting
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