Cima1

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Domanda Risposta
balance sheet
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statement of financial position
turnover (przychód)
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revenue
debtor account (należności od klienta)
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account receivable
debtors (należności)
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receivables
debtor (dłużnik)
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customer
creditor account (zobowiązania)
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account payable
creditors (zobowiązania)
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payables
creditor (wierzyciel, kredytodawca)
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supplier
stock (zapasy)
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inventory
fixed assets (aktywa trwałe)
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non-current assets
tangible fixed assets
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rzeczowe aktywa trwałe
intangible assets
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wartości niematerialne i prawne
current assets
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aktywa obrotowe
long term liability (zobowiązania długoterminowe)
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non-current liability
provision (rezerwa)
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allowance
nominal ledger (księga główna)
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general ledger
VAT
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sales tax
debentures (weksel własny)
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loan notes
preferencje shares/dividends (uprzywilejowane akcje/dywidendy)
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preferred shares/dividends
equity
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kapitał własny
libilities
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zobowiązania, pasywa
accruals
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rozliczenia międzyokresowe
accounting
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process of...
process of collecting, recording, summarising and communicating financial information
management accounting
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...
is for internal reporting, provide information for planning, decision-making and controlling
financial accounting
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...
is for external reporting for managers, shareholders, trade Contact, providers of Finance, TAX authorities, employees, financial analyst, government, The public
stategic planning
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...
is carried out by senior management
operational planning
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...
is carried out by front line managers
management information
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...
is supplied to managers for the purposes of planning, control and decision making
good management information
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...
should be ACCURATE, accurate, complete, cost-beneficial, user-targeted, relevant, authoritative, timely, easy to use

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