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udziałowiec, akcjonariusz inizia ad imparare
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za rok obrotowy od... do... inizia ad imparare
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for the period from ... to...
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inizia ad imparare
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inizia ad imparare
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Profit and Loss Account / Income statement
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rachunek przepływów pieniężnych inizia ad imparare
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inizia ad imparare
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The Management Board of the company / Company's Management Board
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wyrażać opinię czy SF jest wolne od istotnych nieprawidłowości inizia ad imparare
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to express an opinion on whether FS is free of material misstatement
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(planem, umową) inizia ad imparare
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ocena zasad (polityki) rachunkowości inizia ad imparare
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assessment the accounting principles
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liczby (kwoty) i ujawnienia w SF inizia ad imparare
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amounts and disclosures in FS
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inizia ad imparare
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financial situation / financial position
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prawidłowo prowadzone księgi rachunkowe inizia ad imparare
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properly maintained books of account
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inizia ad imparare
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Rejestr Przedsiębiorców Krajowego Rejestru Sądowego inizia ad imparare
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Business Register of the National Court Register
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inizia ad imparare
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inizia ad imparare
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legal basis for the Company's operations
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inizia ad imparare
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the Code of Commercial Partnerships and Companies
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wynosić równać się np. kapitał podstawowy wynosił inizia ad imparare
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the amount to e.g. share capital amounted to
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procent głosów na Zgromadzeniu Wspólników inizia ad imparare
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percentage of votes at the Shareholders Meeting
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inizia ad imparare
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Member of the Management Board
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inizia ad imparare
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inizia ad imparare
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jednostka uprawniona do przeprowadzenia badania inizia ad imparare
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the entity authorized to conduct audits
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Nadzwyczajne Zgromadzenie Wspólników inizia ad imparare
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The Extraordinary Shareholders Meeting
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inizia ad imparare
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requirement of independence
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inizia ad imparare
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appropriate audit methods
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inizia ad imparare
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w porównaniu do analogicznych wielkości za rok poprzedni inizia ad imparare
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compared to the corresponding figures for the previous year
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rentowność netto sprzedaży inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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struktura majątku rozkłada się równomiernie inizia ad imparare
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the structure of the assets is spread evenly
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odpowiednio, w kolejności np. stanowiły odpowiednio tyle i tyle % inizia ad imparare
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ocena systemu księgowości i kontroli wewnętrznej Spółki inizia ad imparare
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assessment of Company's accounting and internal control systems
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rozliczyć w księgach rachunkowych badanego roku inizia ad imparare
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to settle in the books of account for the audited period
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inizia ad imparare
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polityka rachunkowości spółki inizia ad imparare
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Company's accounting policies
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krajowi i zagraniczni dostawcy inizia ad imparare
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domestic and foreign suppliers
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rachunek zysków i strat kalkulacyjny inizia ad imparare
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profit and loss account by function (of expense)
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zastawy, poręczenia i zobowiązania warunkowe inizia ad imparare
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pledges, guarantees and contingent liabilities
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metoda bezpośrednia / metoda pośrednia o RPP inizia ad imparare
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direct method / indirect method
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złożyć pisemne oświadczenie inizia ad imparare
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to submit a written declaration
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Zgromadzenie Wspólników X Sp. z o.o. inizia ad imparare
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Shareholders of X Sp. z o.o.
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załączone sprawozdanie finansowe inizia ad imparare
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the accompanying financial statements
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bilans sporządzony na dzień 31 grudnia 2014 inizia ad imparare
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balance sheet prepared as at December 31, 2014
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inizia ad imparare
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zwiększenie stanu środków pieniężnych inizia ad imparare
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być odpowiedzialnym za sporządzenie SF inizia ad imparare
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to be responsible for the preparation of the FS
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inizia ad imparare
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rozdział 7 ustawy z dn. 29 września 1994 o rachunkowości inizia ad imparare
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chapter 7 of the Accounting Act dated 29 September 1994
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inizia ad imparare
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wystarczająca podstawa do wyrażenia opinii inizia ad imparare
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a reasonable basis for our opinion
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przedstawiać rzetelnie i jasno sytuację finansową i wynik finansowy inizia ad imparare
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give a true and fair view of the financial position and financial result
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być zgodnym z / zgadzać się z inizia ad imparare
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inizia ad imparare
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legal form / legal status
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inizia ad imparare
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świadczenie usług reklamy inizia ad imparare
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provision of advertising services
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inizia ad imparare
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rejestracja w Sądzie Gospodarczym / Urzędzie Skarbowym / Wojewódzkim Urzędzie Statystycznym inizia ad imparare
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registration at Business Court / Tax Office / Voivodship
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kapitał podstawowy dzielił się na 100 udziałów każdy po 50 zł inizia ad imparare
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the share capital consisted of 100 shares at 50 PLN per share
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inizia ad imparare
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President of the Management Board
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(np. ze składu Zarządu) inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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biegły rewident przeprowadzający badanie inizia ad imparare
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certified auditor performing the audit
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umowa podpisana dnia 30 stycznia inizia ad imparare
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agreement signed on January 30
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istotne zdarzenia po dniu bilansowym inizia ad imparare
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significant post-balance sheet events
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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szybkość spłaty należności w dniach inizia ad imparare
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szybkość spłaty zobowiązań w dniach inizia ad imparare
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stanowiące 48% / stanowiące ok. 48% inizia ad imparare
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constituting 48% / amounting to approximately 48%
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wpływać na, mieć wpływ na (to wynika z faktu) inizia ad imparare
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to affect (it is affected by the fact)
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dokumenty księgowe stanowiące podstawę zapisów księgowych (dosłownie: d.k. na podstawie których dokonane są zapisy księgowe) inizia ad imparare
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accounting documents based on which accounting entries are made
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inizia ad imparare
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significant weaknesses in the system
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budynki i budowle o wartości inizia ad imparare
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buildings and constructions valued at
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cena nabycia pomniejszona o rabaty, nie wyższa od ceny sprzedaży netto inizia ad imparare
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acquisition price less any rebates, no higher than the realizable price
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inizia ad imparare
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wyrażone w walutach obcych inizia ad imparare
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expressed (denominated) in foreign currencies
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rachunek zysków i strat porównawczy inizia ad imparare
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profit and loss account by nature of expense
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inizia ad imparare
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inizia ad imparare
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Managements Declaration / Representation Letter
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opinia z badania i raport inizia ad imparare
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inizia ad imparare
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with its registered office in Warsaw
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inizia ad imparare
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zestawienie zmian w kapitale własnym inizia ad imparare
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statement of changes in equity
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dodatkowe informacje i objaśnienia do SF inizia ad imparare
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notes to the financial statements
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inizia ad imparare
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prawem, przepisami inizia ad imparare
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normy wykonywania zawodu biegłego rewidenta wydane przez Krajową Radę Biegłych Rewidentów inizia ad imparare
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professional auditing standards issued by the Polish National Chamber of Certified Auditors
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inizia ad imparare
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inizia ad imparare
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above-mentioned Accounting Act
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sprawozdanie Zarządu z działalności jednostki inizia ad imparare
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Directors' Report on the Company's activities
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inizia ad imparare
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sprzedaż detaliczna kosmetyków inizia ad imparare
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składowanie/magazynowanie towarów inizia ad imparare
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storage / warehousing of goods
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w formie aktu notarialnego inizia ad imparare
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in the form of a notarial deed
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w okresie sprawozdawczym / w badanym okresie inizia ad imparare
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in the reporting period / in the audited period
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inizia ad imparare
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inizia ad imparare
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Vice-President of the Management Board
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(np. na jakieś stanowisko) inizia ad imparare
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Przewodniczący Rady Nadzorczej inizia ad imparare
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Chairman of the Supervisory Board
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skonsolidowane sprawozdanie finansowe inizia ad imparare
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consolidated financial statements
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inizia ad imparare
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inizia ad imparare
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zapewniać coś komuś, zaopatrywać kogoś w coś inizia ad imparare
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np SF inizia ad imparare
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inizia ad imparare
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rentowność majątku - kapitału inizia ad imparare
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Return on assets - equity
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wskaźnik płynności I / wskaźnik płynności II inizia ad imparare
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current ratio / quick ratio
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szybkość obrotu zapasów w dniach inizia ad imparare
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inizia ad imparare
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pożyczka zaciągnięta przez spółkę inizia ad imparare
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loan taken by the company
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nie wskazują na zagrożenie kontynuacji działalności inizia ad imparare
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they point to no threats to going concern (going concern - a business that seems likely to continue to make a profit)
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inwentaryzacja / inwentaryzacja aktywów i pasywów / inwentaryzacja zapasów inizia ad imparare
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stocktaking /// inventory count of assets and liabilities /// inventory counts of stocks
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inizia ad imparare
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selected balance sheet items
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nakłady w nieruchomościach wynajętych dla potrzeb działalności handlowej (detalicznej) inizia ad imparare
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improvements to leaseholds used in retail activities
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odpisy aktualizujące wartość zapasów inizia ad imparare
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inizia ad imparare
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średni kurs ogłoszony przez NBP na dzień 31 grudnia 2014 inizia ad imparare
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average exchange rates announced by the National Bank of Poland for 31 December 2014
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koszty są prawidłowo ujęte w okresie którego dotyczą inizia ad imparare
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costs are properly recorded in the period to which they pertain
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prezentować zmiany w sposób rzetelny i prawidłowy inizia ad imparare
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to present truly and fairly changes
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ujawnienie wszelkich zobowiązań warunkowych oraz niewystąpienie istotnych zdarzeń po dniu bilansowym inizia ad imparare
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disclosure of all contingent liabilities and absence of any significant post-balance sheet events
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Opinia i raport niezależnego biegłego rewidenta inizia ad imparare
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Independent Auditor's Opinion and Report
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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inizia ad imparare
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