Class 9 – Accounting and financial statements – vocabulary
receipt – przychody, wpływy
the money that a business, bank, or government receives
payroll – lista płac
the total amount of wages paid to all the people working in a particular company or industry
journal – dziennik handlowy
a written record that you make of the things that happen to you each day
ledger – księga handlowa
a book in which are recorded how much money is received and spent
trial balance – bilans próbny
a list of all the general ledger accounts contained in the ledger of a business
to sign off – zaakeptować pisemnie
to show that something is finished by signing an official document
to deduct – odliczać
to take away an amount or part from a total
working capital – kapitał pracujący, obrotowy
the money that is available to be used for the costs
to over-borrow – zapożyczać się
to borrow more money than you can pay back or pay the interest on
depreciation – deprecjacja
a reduction in the value
to write off – odpisywać
to reduce the amount of money in order to reduce tax that you have to pay
leverage – dźwignia finansowa
a general term for any technique to multiply gains and losses
accured – należne, narosłe
if money accrues, it gradually increases over a period of time
blue collar (manual worker) – robotnik fizyczny
blue-collar workers do physical work, rather than working in offices
variable cost – koszty pośrednie
expenses that change in proportion to the activity
direct cost – koszty bezpośrednie
costs that can easily be associated with a particular cost object
capital expenditure – nakłady kapitałowe
expenditures creating future benefits
marginal cost – koszt marginalny
the change in the total cost that arises when the quantity produced changes by one unit
installment - rata
one of a series of regular payments that you make until you have paid all the money you owe
to escalate – wzrosnąć, wzrastać
to become higher or increase
to figure out – wykombinować
to think about a problem or situation until you find the answer or understand what has happened
to plough back - reinwestować
to use money that you have earned from a business to make the business bigger and more successful
to put a risk – podejmować ryzyko
ballpark figure – wielkość przybliżona
a number or amount that is almost but not exactly correct
deceptive – mylny, oszukańczy
intended to make someone believe something that is not true
dubious – podejrzany, wątpliwy
probably not honest, true, right
exact – dokładny, precyzyjny
completely correct in every detail
to release – opublikować
to let news or official information be known and printed