Docelowy dochód
docelowy dochód - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
2 min czytania
financial reporting
Financial Reporting
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
Jednostopniowy rachunek zysków i strat
jednostopniowy rachunek zysków i strat - A simple income statement with a section for all revenues and another for all expenses; there is no direct association ...
2 min czytania
financial reporting
Korekta retrospektywna
korekta retrospektywna - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
2 min czytania
financial reporting
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
Przekształcenie
przekształcenie - The financial statements of prior periods are redone to reflect the correct amounts
2 min czytania
financial reporting
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
Rachunek kosztów zmiennych
rachunek kosztów zmiennych - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contributi...
2 min czytania
financial reporting
cost accounting
Rachunek przepływów pieniężnych
rachunek przepływów pieniężnych - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financ...
2 min czytania
financial reporting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
2 min czytania
financial reporting
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
2 min czytania
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
2 min czytania
financial reporting
taxation
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
Zestawienie zysków zatrzymanych
zestawienie zysków zatrzymanych - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually .....
2 min czytania
financial reporting
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
Zyski zatrzymane
zyski zatrzymane - The excess of a corporation's income over its dividends
2 min czytania
financial reporting
Bilans próbny po zamknięciu
bilans próbny po zamknięciu - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
2 min czytania
financial reporting
Działalność operacyjna
działalność operacyjna - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing or....
2 min czytania
financial reporting
Korekta okresu poprzedniego
korekta okresu poprzedniego - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
2 min czytania
financial reporting
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
Pozostałe całkowite dochody
pozostałe całkowite dochody - An account for changes in value of available for sale securities; not part of net income but is included in the broader concept .....
2 min czytania
financial reporting
Proforma sprawozdania finansowe
proforma sprawozdania finansowe - "As if" budgeted financial statements
2 min czytania
financial reporting
financial planning
Prospekt
prospekt - The documentation describing financial and business aspects of an initial public offering
2 min czytania
financial reporting
Wielostopniowy rachunek zysków i strat
wielostopniowy rachunek zysków i strat - A complex income statement with sections that segregate cost of goods sold calculations and other components of income ...
2 min czytania
financial reporting
cost accounting
Zysk netto
zysk netto - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
2 min czytania
financial reporting
Alokacja podatku wewnątrzokresowa
alokacja podatku wewnątrzokresowa - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are to rep...
2 min czytania
financial reporting
taxation
Cena emisyjna
cena emisyjna - The amount a company receives in exchange for the initial issue of debt or other financial instrument
2 min czytania
financial reporting
Działalność zaniechana
działalność zaniechana - The special income statement reporting of the impact of disposing or abandoning of a component of a business
2 min czytania
financial reporting
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
2 min czytania
financial reporting
Księga główna
księga główna - A record of the accounts comprising financial statements, and their respective balances
2 min czytania
financial reporting
Metoda bezpośrednia
metoda bezpośrednia - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g.,...
2 min czytania
financial reporting
Metoda pośrednia
metoda pośrednia - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash...
2 min czytania
financial reporting
Podatek dochodowy
podatek dochodowy - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
2 min czytania
financial reporting
taxation
Rachunek wyników
rachunek wyników - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expense accounts...
2 min czytania
financial reporting
Rachunek zysków i strat
rachunek zysków i strat - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
2 min czytania
financial reporting
Sprawozdanie finansowe
sprawozdanie finansowe - Core financial reports that are prepared to represent the financial position and results of operations of a company
2 min czytania
financial reporting
Zasada pełnego ujawnienia
zasada pełnego ujawnienia - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial stat......
2 min czytania
financial reporting
Zysk na akcję
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
2 min czytania
financial reporting
Zyski
zyski - A concept that relates to income from continuing operations plus/minus discontinued operations
2 min czytania
financial reporting
Bieżące podejście operacyjne
bieżące podejście operacyjne - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach fo....
2 min czytania
financial reporting
Konsolidacja
konsolidacja - To prepare financial reports for a parent and subsidiary company as a single economic unit
2 min czytania
financial reporting
Całkowity dochód
całkowity dochód - Net income plus items of other całkowity dochód (e.g., market value adjustments of available for sale securities)
2 min czytania
financial reporting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
2 min czytania
financial reporting
Ekwiwalenty środków pieniężnych
ekwiwalenty środków pieniężnych - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 9...
2 min czytania
financial reporting
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
Accounting Standards Update (ASU)
Accounting Standards Update (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
2 min czytania
financial reporting
Aktywa finansowe dostępne do sprzedaży
aktywa finansowe dostępne do sprzedaży - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fair ...
2 min czytania
financial reporting
Audyt
audyt - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
2 min czytania
financial reporting
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
Budżet
budżet - A planning tool that outlines the financial plans for an organization; there are various types of budżets -- operating, capital, and financial
2 min czytania
financial reporting
financial planning
Cykl rachunkowości
cykl rachunkowości - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi....
2 min czytania
financial reporting
Księgowa stopa zwrotu
księgowa stopa zwrotu - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou...
2 min czytania
financial reporting
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
Próg rentowności
próg rentowności - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa......
2 min czytania
financial reporting
cost accounting
Rachunkowość
rachunkowość - A set of concepts and techniques that are used to measure and report financial information about an economic unit
2 min czytania
financial reporting
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
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
Zrównoważona karta wyników
zrównoważona karta wyników - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes...
2 min czytania
financial reporting