Transcript Presentation Title - Augustowskie Centrum Edukacyjne

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ENGLISH-POLISH SCHOOL
FOR THE STUDENTS OF TECHNICAL TRADE, CATERING AND
HOTEL INDUSTRY SCHOOLS
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• accounting system is a uniform set of methods and procedures. system
księgowy
• accounts payable are the accounts in which credit purchases are
recorded. rachunki do zapłacenia
• accounts receivable are the accounts in which credit sales are recorded.
należność
• accounts payable are the recorded amounts of purchases for which
acompany has not yet made payment. zobowiązania.
• accrual is an amount that is added to a quantity of something. przyrost
• acquisition is the act of one company absorbing another
nabycie/przejęcie (innej firmy)
• add To add numbers is to combine them dodawać.
• adjusting entry is an amount that is recorded to compensate for an
error. korekta
• adopt To adopt something is to decide to use it. przyjąć
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• advance payment is a payment that is given before the product or
service is exchanged. zaliczka; przedpłata, zapłata z góry
• assess to test or evaluate something. oszacować
• assets something of value that a company owns. aktywa, majątek
• attest service - a service performed by an accountant in which the
accountant offers his or her professional opinion about something.
usługa księgowa
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• balance sheet a document that shows a company’s assets, liabilities,
and equity at a certain point in time. bilans, zestawienie bilansowe
• bill To bill someone is to send him or her a document stating an
amount of money that he or she owes. wystawiać komuś rachunek
• binder a notebook that holds papers with rings or clips. segregator
• bonus an amount of money paid in addition to regular wages or
salaries. premia
• bookkeeper an accountant who records transactions. księgowy
• break−even point - the level at which revenue equals costs. próg
rentowności
• budget analyst an accountant who manages a company’s financial
plans. analityk budżetowy
• bulletin board a wall panel that people post messages on. tablica
ogłoszeń
• business budgeting the act of creating a budget for a business.
budżetowanie biznesu
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B...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• business entity any type of business. podmiot gospodarczy
• business plan a detailed plan setting out the ojectives of a business,
the strategy and tactics planned to achieve them and the expected
profits, usually over a period of three to ten years. biznesplan
• buy out to purchase the business at a time when it is about to go out
of business. wykupić
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C...
.ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• campaign an organized, planned set of actions. kampania
• cash a check to exchange a check for money. realizować czek
• cash flow the process of money moving into and out of a company.
przepływ środków pieniężnych
• charges fees associated with some inappropriate transactions. opłaty
(np. karne)
• checking account a bank account from which payments are made.
konto bieżące
• chief financial officer an executive who is the highest authority over
an organization’s financial activities. dyrektor finansowy
• compensate To compensate for something is to make amends for it.
wynagradzać,rekompensować
• convenience the state of being easy, useful, and comfortable.
wygoda, udogodnienie
• copier a machine that produces duplicates of paper documents.
kserokopiarka
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C...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• corporate tax a fee that a government charges businesses. podatek
dochodowy od osób prawnych
• cost effective - If something is cost effective, it will generate sufficient
income in comparison to how much was invested in it. opłacalny
• cost−plus method the act of adding a certain percentage to costs
when setting sales prices. metoda ustalania cen w stałej relacji do
kosztów (koszty plus marża)
• creditor - someone to whom money is owed. wierzyciel
• current ratio the result of dividing a company’s assets by its liabilities.
wskaźnik bieżącej płynności; stosunek bieżących zobowiązań i
aktywów
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D...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• debt money that has been borrowed, usually from a bank. dług;
należność; wierzytelność
• decline to decrease. spadać, obniżać (się)
• depreciation the process by which assets lose value over time.
amortyzacja
• depreciation method an accounting technique that records reductions
in value. metoda amortyzacji
• desirable terms Desirable terms loan conditions that are favorable.
korzystne warunki
• direct cost an expense that rises and falls with the volume of
production. koszty bezpośrednie
• direct labor the wages of employees who make a company’s products.
bezpośrednie koszty robocizny
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D...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• direct materials the materials that are used to make products.
materiały bezpośrednie
• divided by means that a number is meant to be broken into equal units
of a certain quantity. dzielony przez
• dividend a portion of profits given to a stockholder based on what
percentage of the company he or she owns. dywidenda
• down−payment - a percentage of an item’s total value that must be
paid at the time of purchase in order to finance the rest of the
purchase price. zaliczka, przedpłata
• drive competitors out of business to draw so many customers away
from competitors’ stores that they don’t make enough money to stay in
business. pozbyć się konkurencji (np. poprzez odebranie klientów)
• dumping the act of selling goods below cost. (sprzedaż towarów
poniżej kosztów)
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E...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• end−of−period procedure a task that must be done at the end
of an accounting period before opening books for a new period.
procedura na koniec okresu sprawozdawczego
• employee benefit any form of compensation other than wages
and salaries. świadczenie pracownicze
• evaluate - to test it. ocenić, oszacować
• excise tax a fee for producing certain non−essential products
like tobacco and fuel. podatek akcyzowy
• expenditure an instance of spending money. wydatek, wydatki,
rozchód
• external financial report a document prepared for and used by
people outside of an organization. zewnętrzne sprawozdanie
finansowe
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F...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
•
•
•
•
•
factor anything that influences something else. czynnik
file to turn sth in to the agency that requires it. wciągnąć do ewidencji
finance to borrow money in order to purchase it. finansować
financier someone who lends money. finansista
financing activity things that companies do to increase the amount of
cash they have (e.g., taking out a loan, selling portions of the company
to stockholders). działalność finansowa
• fiscal year the period used by organizations to prepare annual financial
statements. rok podatkowy
• fixed assets any piece of property that is not easily converted to cash
(e.g., a building). środki trwałe
• fixed cost an expense that stays the same regardless of the volume of
production. koszt stały
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F...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• fixed expense one that stays the same each month. koszt stały
• fixed overhead - costs such as rents and insurance premiums that stay
the same regardless of the volume of production. stałe koszty ogólne
• flat tax - a system in which everyone pays the same rate of tax no
matter how much they make. podatek liniowy
• flow of transactions the pattern of buying and selling that a business
goes through. przepływ transakcji
• forgery an illegal copy of something. falsyfikat, podrobiony dokument;
fałszerstwo
• free circulation the act of transferring things broadly and without
restraint. swobodny przepływ
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G...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• general and administrative costs the amounts paid for basic business
operations. koszty ogólnego zarządu
• generate to create something. wytwarzać
• gross earnings the total amount of money before deductions that an
employee earns. przychód/zarobek brutto
• gross margin the amount of money left when cost of goods sold is
subtracted from sales revenue. marża brutto
• gross wages the sum of an employee’s hourly pay for a certain period.
zarobek brutto
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H...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• hover means to stay near a particular point. wahać się, utrzymywać
się (na pewnym poziomie)
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I...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• income statement a document that shows how much money an
organization gained or lost in a certain period of time. rachunek
wyników finansowych; zysków i strat
• income tax payable the amount of tax that an organization owes a
government for a certain year but is not required to pay until the
following year. należny podatek dochodowy
• indirect an expense that stays the same regardless of the volume of
production. koszty pośrednie
• inflow cash coming into a company. wpływy
• in−house If something is done in−house, it is done only by employees
of a particular company. wewnątrzzakładowy, wewnętrzny
• intangible assets anything of value that is not a physical object.
aktywa niematerialne
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I...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• interest rate a percentage that is added to a loan amount during the
loan period stopa procentowa
• internal financial report a document prepared for and used by
members of an organization. wewnętrzny raport finansowy
• inventory the value of products that a company has bought and
intends to sell for profit. zapasy; inwentarz
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L...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• lease term the period of time until a lease expires. termin wynajmu
• lessee a person who leases property. dzierżawca, najemca
• lessor a person who owns leased property. osoba wynajmująca
(komuś), wynajmujący
• liability any amount of money that a company owes. zobowiązanie
finansowe
• liquidity the degree of ease with which an asset can be converted to
cash. płynność środków finansowych
• litigation support an accounting field in which an accountant assists law
professionals. obsługa prawna
• local knowledge familiarity with a particular region. znajomość
warunków lokalnych
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L...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• loss zone a state in which a company spends more money than it
earns. strefa strat
• loan period the amount of time in which a debt is expected to be
paid. czas spłacania pożyczki
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M...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• make a killing to make a huge amount of profit. osiągnąć ogromny
zysk
• margin per unit the revenue left over after variable expenses divided
by the number of units produced. marża na sztuce
• margin ratio margin divided by revenue. stopa marży
• markup a certain amount of money that companies add to their costs
when setting sales prices. narzut
• multiplied by means that a number is meant to be added to itself a
certain number of times. pomnożony przez
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N...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• near−term If something is near−term, it is taking place over a small
period of time. krótkoterminowy
• net income the amount of money that remains after all expenses have
been deducted from sales revenue. dochód netto
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O...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• on credit To purchase something on credit is to purchase it with a
promise to pay for it later. na kredyt
• operating cycle the pattern of purchasing materials and using them to
earn a profit. cykl operacyjny
• operating earnings the money left after fixed and variable expenses
have been deducted. zysk operacyjny
• operating margin the amount of money left when general and
administrative costs are subtracted from the gross margin. marża
operacyjna
• outflow is cash moving out of a company. rozchody
• outsource is to hire people from outside a company to do the
company’s work. podwynająć, zlecić np. innej firmie
• overdraft a transaction conducted without sufficient funds. debet,
przekroczenie stanu konta
• owner’s equity the total monetary value of a company. kapitał własny
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P...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• P & L A a profit and loss statement. It shows how much money an
organization gained or lost in a certain period of time. rachunek zysków
i strat
• partnership an unincorporated business that is owned by a few people.
spółka
• pay for (something) ahead of time to pay for it before receiving it.
zapłacić z gory
• pay off To pay off a loan is to repay the total amount of it plus any
interest. spłacić (pożyczkę)
• payroll a list of employees and their salaries or wages. lista płac
• payroll master file a file containing all of a company’s payroll info
główny plik z listą płac
• pay stub a document that shows an employee’s pay and taxes for a
certain period. odcinek wypłaty
• plummet to decrease rapidly. gwałtownie spadać
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P...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• proceeds are money received from sales. dochód, wpływy
• profit sharing plan a project in which a company gives a portion of its
income to its employees. plan podziału zysków
• profit zone a state in which a company earns more than it spends.
strefa zysku
• promotion the process of attracting people`s attention to a product for
example by advertising. promocja
• property a fee that local governments charge for owning real estate.
podatek od nieruchomości
• public practice it consists of any field of accounting, such as tax
preparation, in which the accountant works with the general public.
sektor finansów publicznych.
• purchase order a document stating items that a company wishes to
buy. zamówienie
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R...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
•
•
•
•
raise capital to gather money. gromadzić kapitał
receipt something that is received. wpływ, przychód
recoup to pay back money that was spent. wyrównywać straty
recovery period the length of time during which an asset is
depreciated. okres amortyzacji
• retailer a company that sells products to the public. sprzedawca
detaliczny
• return on equity a comparison of net income to owner’s equity. stopa
zwrotu na kapitale własnym; rentowność kapitału własnego; zysk na
kapitale akcyjnym
• return on sales a comparison of net income to sales revenue.
rentowność sprzedaży
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R...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• review process a procedure in which documents are inspected for
accuracy. sprawdzanie dokładności dokumentów
• run the numbers to make calculations in order to analyze one or more
scenarios. przeprowadzać kalkulacje
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S...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• safety reserve an amount that is held in case of unforeseen needs.
kwota rezerwowa
• salary a yearly amount of money paid to an employee. pensja
• sales price the amount of money that someone requires in exchange
for an item. cena sprzedaży
• sales revenue the amount of money that is received from selling goods
or services. przychody ze sprzedaży; wpływy ze sprzedaży
• sales volume the total number of products sold. wielkość sprzedaży
• sell below cost to the sell something for less money than it took to
purchase, manufacture or produce it. sprzedawać poniżej kosztów
• selling the act of exchanging goods or services for money. sprzedaż
• short−term If something is short−term, it is taking place over a
small period of time. krótkoterminowy
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S...
• slump to decrease for a long period. gwałtownie spadać
• source document one of the various types of records of financial
transactions. dokument źródłowy (zapis transakcji)
• solvency the ability to pay debts. wypłacalność
• statement of financial condition a balance sheet. bilans finansowy,
sprawozdanie finansowe
• stockholder a person who has purchased a percentage of ownership of
a company. akcjonariusz, udziałowiec
• subtract a number is to remove that quantity from another number.
odejmować
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T...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• take out To take out a loan is to borrow money. wziąć (pożyczkę)
• tangible assets any physical object that holds value. aktywa materialne
• tax money that individuals and businesses are required to pay to a
government. podatek
• tax accountant an accountant who specializes in tax regulations.
doradca podatkowy
• tax avoidance any activity done to avoid paying taxes. unikanie
płacenia podatków
• tax breaks discounts on taxes that are offered to encourage some
desired behavior. ulgi podatkowe
• tax deductible If something is tax deductible, its value can be
subtracted from its owner’s taxable income. podlegający odliczeniu od
podatku
• tax form a document that people and corporations are required to turn
in to thegovernment’s taxation agency. formularz podatkowy
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T...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• total margin the revenue left over after variable expenses have been
deducted. całkowita marża
• total wages the sum of an employee’s hourly pay for a certain period.
wynagrodzenie całkowite
• trademark a legally protected symbol. znak firmowy
• transfer the act of moving money from one account to another.
przelew
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U...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• up to date If something is up to date, it means that it includes all
available information as of today. aktualny
• update an improvement for a program. aktualizacja, ulepszenie
• useful life a product’s useful life is the period of time in which it can
be used. okres użytkowania
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V...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• value−added tax consists of fees that are charged every time materials
are transferred from one company to another during the
manufacturing process. podatek od wartości dodanej; VAT
• variable cost an expense that rises and falls with the volume of
production. koszty zmienne
• variable expense one that is likely to change each month. wydatki
zmienne
• venture an investment for the purpose of generating more income.
przedsięwzięcie
• viability the ability to survive and be successful. rentowność, zdolność
do utrzymania się na rynku
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W...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• wholesaler a company that sells products to retailers. sprzedawca
hurtowy
• withdrawal the act of removing money from an account. wypłata
• working capital assets minus liabilities. kapitał obrotowy
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Y...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• year−over−year growth rate a comparison of one year’s profits to
another year’s profits. wskaźnik wzrostu liczony rok do roku
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Z...
ENGLISH-POLISH SCHOOL BUSINESS DICTIONARY
• zero cash balance a situation in which there is no cash in an account.
zerowe saldo gotówkowe
Based on :
* Career Paths, Accounting, słownik angielsko-polski,
* Macmillan English Dictionary
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