Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
2 min czytania
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...
2 min czytania
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
2 min czytania
accounting
Kapitał akcyjny
kapitał akcyjny - A non-specific reference to the ownership interests of shareholders in a corporation
2 min czytania
accounting
Komis
komis - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
2 min czytania
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...
2 min czytania
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
2 min czytania
accounting
Odsetki składane
odsetki składane - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes..."...
2 min czytania
accounting
Plan kont
plan kont - A listing of the accounts of an entity, along with any identification coding
2 min czytania
accounting
Płatne nieobecności
płatne nieobecności - Term to describe paid time off; vacations, sick leave, etc.
2 min czytania
accounting
Porównywalność
porównywalność - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient .....
2 min czytania
accounting
Proces zamknięcia
proces zamknięcia - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
2 min czytania
accounting
Rabat gotówkowy
rabat gotówkowy - A reduction in invoice price offered to customers to encourage prompt payment of invoices
2 min czytania
accounting
Saldo kompensacyjne
saldo kompensacyjne - An amount that must be left on deposit and cannot be withdrawn
2 min czytania
accounting
Scentralizowane podejmowanie decyzji
scentralizowane podejmowanie decyzji - A business style where top leaders make and direct most important decisions
2 min czytania
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...
2 min czytania
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....
2 min czytania
accounting
Treść gospodarcza
treść gospodarcza - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
2 min czytania
accounting
Wykorzystanie mocy produkcyjnych
wykorzystanie mocy produkcyjnych - The degree to which an organization's output capabilities are being deployed or utilized
2 min czytania
accounting
Złożona struktura kapitału
złożona struktura kapitału - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
2 min czytania
accounting
Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
2 min czytania
accounting
Accounting Standards Codification (ASC)
Accounting Standards Codification (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
2 min czytania
accounting
Aktywa
aktywa - The economic resources owned by an entity; entailing probable future benefits to the entity
2 min czytania
accounting
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
2 min czytania
accounting
Analiza wiekowania należności
analiza wiekowania należności - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
2 min czytania
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
2 min czytania
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...
2 min czytania
accounting
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...
2 min czytania
accounting
Czynnik kosztowy działań
czynnik kosztowy działań - Event that causes consumption of an activity
2 min czytania
accounting
Dopłata pieniężna
dopłata pieniężna - Term used to describe additional monetary consideration that may accompany an exchange transaction
2 min czytania
accounting
Działanie
działanie - An event that gives rise to the consumption of resources
2 min czytania
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...
2 min czytania
accounting
Metody przyspieszonej amortyzacji
metody przyspieszonej amortyzacji - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller.....
2 min czytania
accounting
Naliczone koszty
naliczone koszty - Unpaid expenses that have already been incurred
2 min czytania
accounting
Naliczone przychody
naliczone przychody - Revenues that have been earned and recorded, but are not as yet collected
2 min czytania
accounting
Osiągalne standardy
osiągalne standardy - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
2 min czytania
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...
2 min czytania
accounting
Proces korygujący
proces korygujący - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
2 min czytania
accounting
Renta
renta - Level streams of payments; with each payment being the same, and occurring at a regular interval
2 min czytania
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...
2 min czytania
accounting
Renty
renty - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
2 min czytania
accounting
Rozliczenie międzyokresowe
rozliczenie międzyokresowe - Expenses and revenues that gradually accumulate throughout an accounting period
2 min czytania
accounting
Skorygowane saldo próbne
skorygowane saldo próbne - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
2 min czytania
accounting
Uzgodnienie salda bankowego
uzgodnienie salda bankowego - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
2 min czytania
accounting
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
2 min czytania
accounting
Zasada memoriałowa
zasada memoriałowa - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
2 min czytania
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...
2 min czytania
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...
2 min czytania
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...
5 min czytania
finance
accounting
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