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 -....
2 min czytania
financial reporting
cost accounting
+1
Accounting Fundamentals
Dywidenda akcyjna
dywidenda akcyjna - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares outst...
2 min czytania
accounting fundamentals
Kapitał obrotowy
kapitał obrotowy - The difference between current assets and current liabilities
2 min czytania
accounting fundamentals
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
2 min czytania
accounting fundamentals
Obligacja zabezpieczona
obligacja zabezpieczona - A bond that provides specific assets as collateral to help assure the payment stream
2 min czytania
accounting fundamentals
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
2 min czytania
accounting fundamentals
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...
2 min czytania
accounting fundamentals
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.....
2 min czytania
financial reporting
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 .....
2 min czytania
financial reporting
accounting fundamentals
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
2 min czytania
accounting fundamentals
Wartość rezydualna
wartość rezydualna - Amount expected be realized at the end of an asset's service life; "salvage value"
2 min czytania
accounting fundamentals
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...
2 min czytania
accounting fundamentals
Wskaźnik zwrotu z aktywów
wskaźnik zwrotu z aktywów - A ratio comparing income (net income plus interest) to the average total assets
2 min czytania
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
2 min czytania
financial reporting
accounting fundamentals
Wymiana
wymiana - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min czytania
cost accounting
accounting fundamentals
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
2 min czytania
cost accounting
accounting fundamentals
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...
2 min czytania
financial reporting
accounting fundamentals
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....
2 min czytania
accounting fundamentals
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...
2 min czytania
cost accounting
accounting fundamentals
+1
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
2 min czytania
financial reporting
accounting fundamentals
Rzeczowe aktywa trwałe
rzeczowe aktywa trwałe - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min czytania
cost accounting
accounting fundamentals
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...
2 min czytania
accounting fundamentals
Zmodyfikowana podstawa kasowa
zmodyfikowana podstawa kasowa - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
2 min czytania
accounting fundamentals
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...
2 min czytania
accounting fundamentals
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...
2 min czytania
accounting fundamentals
Leasing/Leasingobiorca i Leasingodawca
leasing/leasingobiorca i leasingodawca - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
2 min czytania
accounting fundamentals
Leasingobiorca
leasingobiorca - Periodic payment from the user (leasingobiorca) of an asset to an owner (lessor) of the asset
2 min czytania
accounting fundamentals
Leasingodawca
leasingodawca - Periodic payment from the user (lessee) of an asset to an owner (leasingodawca) of the asset
2 min czytania
accounting fundamentals
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...
2 min czytania
accounting fundamentals
Transakcja wymiany
transakcja wymiany - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
2 min czytania
accounting fundamentals
Utrata wartości
utrata wartości - When the carrying amount of an asset is not recoverable from its future cash flow
2 min czytania
accounting fundamentals
Wartość firmy
wartość firmy - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
2 min czytania
accounting fundamentals
Wartość niematerialna
wartość niematerialna - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
2 min czytania
accounting fundamentals
Wyczerpanie zasobów naturalnych
wyczerpanie zasobów naturalnych - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min czytania
cost accounting
accounting fundamentals
Zakup ryczałtowy
zakup ryczałtowy - A single price paid for a package of assets; the purchase price must be allocated to each of the components
2 min czytania
accounting fundamentals
Aktywa obrotowe
aktywa obrotowe - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
2 min czytania
accounting fundamentals
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...
2 min czytania
accounting fundamentals
Wskaźnik płynności bieżącej
wskaźnik płynności bieżącej - A measure of liquidity, calculated by dividing current assets by current liabilities
2 min czytania
accounting fundamentals
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......
2 min czytania
accounting fundamentals
Akcje zwykłe
akcje zwykłe - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
2 min czytania
accounting fundamentals
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...
2 min czytania
cost accounting
accounting fundamentals
Zasada ostrożności
zasada ostrożności - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 min czytania
financial reporting
accounting fundamentals
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...
2 min czytania
accounting fundamentals
Zobowiązania
zobowiązania - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis.....
2 min czytania
accounting fundamentals
Amortyzacja
amortyzacja - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min czytania
cost accounting
accounting fundamentals
Bilans
bilans - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 min czytania
financial reporting
accounting fundamentals
Konto
konto - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
2 min czytania
accounting fundamentals
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.....
2 min czytania
financial reporting
accounting fundamentals
Równanie bilansowe
równanie bilansowe - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 min czytania
financial reporting
accounting fundamentals
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...
2 min czytania
cost accounting
accounting fundamentals
Wartość księgowa
wartość księgowa - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min czytania
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
2 min czytania
accounting fundamentals