Ebook Accounting and banking - Rachunkowość i Bankowość mobi,epub

Business English kieszonkowy poradnik biznesowo-językowy Kieszonkowy poradnik biznesowo-językowy Opracowanie: Bartosz Zieleźnik Colorful Media ul. Lednicka 23, 60-413 Poznań tel. 61 833 63 28, Zdjęcie na okładce: Dmitriy Shironosov Accounting and banking Welcome to BEMs guide to business vocabulary. In this issue we would like to focus on two of the most troublesome areas of Business English: accounting and banking. The terms here are presented as a handy list of words next to their English meanings and Polish translations. Please bear in mind that the list is neither full nor comprehensive and its aim is to give you a general idea about the use of these words in different contexts. For professionals, it is always best to use a good specialized dictionary, but for those readers who encounter ac-counting and banking vocabulary only in the media, our guide should suffice. For your convenience, underlined words and expressions used in definition entries in our thesaurus are also explained and translated within its boundaries. troublesome - kłopotliwy terms - terminy handy - poręczny to bear in mind - mieć coś na uwadze comprehensive - obszerny general idea - ogólne pojęcie professionals - zawodowcy to suffice - wystarczyć ??HOW TO WRITE AN AUTO-REPLAY? English word Meaning Polish translation A account a record of money a person deposits into a bank konto account balance the amount in an account stan konta accounting cycle the sequence of steps in preparing the financial statements for a given period. cykl księgowy accounts payable a file or account that contains money that a person or company owes to suppliers płatności accounts receivable a creditors accounts of money owed to him należności accured assets assets from revenues earned but not yet received aktywa należne accumulated amorti- zation charges against the intangible assets of a company over the expected useful life of the assets amortyzacja skumulowana actual cost adjusting entries the amount paid for an asset journal recorded to update general ledger accounts at the end of a fiscal period koszt właściwy poprawki końcowe w księdze głównej advance an amount paid before it is earned przedpłata aggregate the sum or total suma allowance a concession granted to customers zniżka, ulga amount due the amount a customer is required to pay należność appreciation the increase in the value of an asset podniesienie wartości assets all items of ownership convertible into cash aktywa audit the inspection of the accounting records audyt Automated Teller Machine (ATM) an unattended machine (outside some banks) that dispenses money bankomat B backlog unfilled orders placed with a manufacturing company zaległości balance the difference between credits and debits in an account saldo balance sheet a financial statement that reports assets, liabilities, and the owners equity on a specific date bilans bank charges money paid to a bank for the banks services opłaty bankowe bankers draft a draft drawn by a bank against funds deposited in another bank or a building society trata bankowa bankruptcy to barter a state of insolvency to trade without using money bankructwo prowadzić handel wymienny to borrow to ask for the temporary use of money on the condition of repayment and at a set rate of interest pożyczać (od kogoś) branch batch a local office of a bank a group of things or persons to be handled or processed together oddział partia benefit advantage, privilege or right zysk bill of materials listing of all the articles, parts and raw materials that are needed to pro- duce a finished product zestawienie materiałowe billing the request for payment of a debt fakturowanie bonus remuneration in addition to a regular salary premia bottom line net income after taxes zysk po opodatkowaniu building society a savings institution, regulated by the government, that receives deposits in exchange for shares of ownership & invests mainly in loans secured by mortgages kasa mieszkaniowa C capital the account used to summarize the owners equity in a business kapitał cash money in the form of coins or banknotes gotówka cash flow cash earnings minus cash outflows przepływ gotówki