Wydatek kapitałowy
Wydatek kapitałowy - Spending on non-current (fixed) assets of a business.
2 min czytania
finance
accounting
Accounting
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.
2 min czytania
finance
accounting
Wydatki operacyjne (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
2 min czytania
finance
accounting
Wykup menedżerski (MBO)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
2 min czytania
finance
accounting
Wypłaty wspólnika
Wypłaty wspólnika - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
2 min czytania
finance
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...
2 min czytania
finance
accounting
Zarządzanie finansami
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
2 min czytania
finance
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...
2 min czytania
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...
2 min czytania
finance
accounting
Zobowiązania
Zobowiązania - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
2 min czytania
finance
accounting
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 ...
2 min czytania
finance
accounting
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...
2 min czytania
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...
2 min czytania
finance
accounting
Zysk
Zysk - A phrase that is often interchangeable with profits.
2 min czytania
finance
accounting
Zysk
Zysk - Calculated as revenue (income) minus expenses.
2 min czytania
finance
accounting
Zysk brutto (lub marża)
Zysk brutto (lub marża) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
2 min czytania
finance
accounting
Zysk na akcję
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
2 min czytania
finance
accounting
Zysk netto
Zysk netto - Sales minus cost of sales minus all administrative and selling costs.
2 min czytania
finance
accounting
Zysk/strata operacyjna
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
2 min czytania
finance
accounting
Akcja
akcja - Transferable units of ownership in a corporation
2 min czytania
accounting
Akcje własne
akcje własne - Shares of a company's own stock that it has reacquired
2 min czytania
accounting
Aktualność
aktualność - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
2 min czytania
accounting
Amortyzacja liniowa
amortyzacja liniowa - A simple depreciation method by which the depreciable base is spread uniformly over the service life
2 min czytania
accounting
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.
2 min czytania
accounting
Bilans próbny
bilans próbny - A listing of account balances from the ledger, used to test the equality of debits and credits
2 min czytania
accounting
Całkowity kapitał wpłacony
całkowity kapitał wpłacony - The sum of legal capital plus paid-in capital in excess of par
2 min czytania
accounting
Centrum odpowiedzialności
centrum odpowiedzialności - The part of an organization under the control of a manager
2 min czytania
accounting
Ceny transferowe
ceny transferowe - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
2 min czytania
accounting
Dokument źródłowy
dokument źródłowy - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
2 min czytania
accounting
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......
2 min czytania
accounting
Jednoosobowa działalność gospodarcza
jednoosobowa działalność gospodarcza - A non-corporation business owned by a sole individual
2 min czytania
accounting
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...
2 min czytania
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..."
2 min czytania
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...
2 min czytania
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
2 min czytania
accounting
Koszty utopione
koszty utopione - Historical amount expended on a project or object; not relevant to current decisions or future actions
2 min czytania
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...
2 min czytania
accounting
Należności handlowe
należności handlowe - Amounts due from customers from credits sales of products or services
2 min czytania
accounting
Obligacja imienна
obligacja imienна - A bond for which ownership records are maintained, and interest is paid to the registered owner
2 min czytania
accounting
Obligacja seryjna
obligacja seryjna - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
2 min czytania
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...
2 min czytania
accounting
Odchylenia
odchylenia - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
2 min czytania
accounting
Odsetki proste
odsetki proste - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
2 min czytania
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
2 min czytania
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)
2 min czytania
accounting
Przychody
przychody - Inflows and other benefits received in exchange for the providing of goods and services
2 min czytania
accounting
Rabat handlowy
rabat handlowy - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
2 min czytania
accounting
Rabaty sprzedażowe
rabaty sprzedażowe - A cash discount offered to customers to encourage prompt payment of invoices
2 min czytania
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...
2 min czytania
accounting
Rozpoznawanie przychodów
rozpoznawanie przychodów - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
2 min czytania
accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
2 min czytania
accounting
Standardy
standardy - Benchmarks against which actual productive activity is compared
2 min czytania
accounting
Surowce
surowce - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
2 min czytania
accounting
Teoria ograniczeń
teoria ograniczeń - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
2 min czytania
accounting
Ubezpieczenie od wypadków przy pracy
ubezpieczenie od wypadków przy pracy - Insurance paid by the employer to cover work related injuries sustained by employees
2 min czytania
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
2 min czytania
accounting
Weryfikowalność
weryfikowalność - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
2 min czytania
accounting
Wydatki przychodowe
wydatki przychodowe - Not a capital expenditure; to be expensed as incurred
2 min czytania
accounting
Zakres istotny
zakres istotny - The level of activity for which assumptions underlying CVP are expected to hold true
2 min czytania
accounting
Założenie stabilnej waluty
założenie stabilnej waluty - An accounting assumption that presumes the currency is not impacted over time by inflation
2 min czytania
accounting
Zamówienie specjalne
zamówienie specjalne - A customer order that is outside of the normal pricing and terms
2 min czytania
accounting
Zapis odwracający
zapis odwracający - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
2 min czytania
accounting
Znaczący wpływ
znaczący wpływ - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
2 min czytania
accounting
Zrozumiałość
zrozumiałość - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
2 min czytania
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...
2 min czytania
accounting
Zrównoważony rozwój
zrównoważony rozwój - Development without depletion of natural resources or negative effects on the environment
2 min czytania
accounting
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...
2 min czytania
accounting
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...
2 min czytania
accounting
Ciągły system inwentaryzacji
ciągły system inwentaryzacji - A "real-time" inventory system that updates inventory records with each purchase and sale
2 min czytania
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...
2 min czytania
accounting
Czek bez pokrycia
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
2 min czytania
accounting
Czeki w obiegu
czeki w obiegu - Checks entered on company records but not yet cleared by the bank
2 min czytania
accounting
Data zapadalności
data zapadalności - The date on which a note and related interest are due to be paid
2 min czytania
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
2 min czytania
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
2 min czytania
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
2 min czytania
accounting
Inwentaryzacja fizyczna
inwentaryzacja fizyczna - The process of counting inventory actually on hand
2 min czytania
accounting
Istotność
istotność - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in lieu o...
2 min czytania
accounting
Kapitał
kapitał - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
2 min czytania
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"
2 min czytania
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..."
2 min czytania
accounting
Księgowanie
księgowanie - The process of transferring journal entry effects into the respective general ledger accounts
2 min czytania
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
2 min czytania
accounting
Metoda netto
metoda netto - A method of recording purchases of inventory at invoice price less available cash discounts
2 min czytania
accounting
Metoda okresu zwrotu
metoda okresu zwrotu - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
2 min czytania
accounting
Należności niehandlowe
należności niehandlowe - Amounts due from transactions and events not directly related to sales of products or services
2 min czytania
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.....
2 min czytania
accounting
Obligacja bezzwrotna
obligacja bezzwrotna - A bond that cannot be paid off with the proceeds of a new debt issue
2 min czytania
accounting
Obligacja niewymienialna
obligacja niewymienialna - A bond that cannot be paid off before scheduled maturity
2 min czytania
accounting
Odbiorca płatności
odbiorca płatności - The party to whom a note is made payable
2 min czytania
accounting
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....
2 min czytania
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 [(.....
2 min czytania
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...
2 min czytania
accounting
Oparty na zasadach
oparty na zasadach - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
2 min czytania
accounting
Outsourcing
outsourcing - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll se...
2 min czytania
accounting
Plan emerytalny
plan emerytalny - A general term to describe some form of arrangement for continuing payments to retirees
2 min czytania
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...
2 min czytania
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...
2 min czytania
accounting
Rabaty zakupowe
rabaty zakupowe - A cash discount available on purchases of merchandise on account; encourages prompt payment
2 min czytania
accounting
Rachunkowość zarządcza
rachunkowość zarządcza - An area of accounting concerned with reporting results to managers and others who are internal to an organization
2 min czytania
accounting
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