Wydatek kapitałowy
Wydatek kapitałowy - Spending on non-current (fixed) assets of a business.
2 min czytania
finance
accounting
Finance
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
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
+2
ROI (Zwrot z inwestycji)
ROI (Zwrot z inwestycji) - a financial metric that measures the profitability of an investment relative to its cost
1 min czytania
finance
metrics
+2
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