Accounting and financial statements

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accounting
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the process of maintaining financial statements and balance sheets.
accountant
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a person or company whose job is preparing the financial records of people, companies, or organizations
Accountancy
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is the study of principles that guide the creation and use of financial records.
income
income=revenue-cost
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money that is earned from doing work or received from investments
revenue
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money that a company receives, especially from selling goods or services
expenditure
reduce/keep down/cut expenditure We're primarily concerned with keeping expenditure down. increase expenditure expenditure on sth We were forced to cut expenditure on R&D.
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the total amount of money that an organization or person spends
budget
work on/draw up/establish a budget Corporate planners are busy drawing up a budget for the next fiscal year. The firm has drawn up a budget for the coming financial year.
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a plan that shows how much money an organization expects to earn and spend during a particular period of time, and how it will spend its money
financial statement
prepare/publish a financial statement There are various procedures that must be followed when preparing financial statements.
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a report provided by a company for its shareholders and investors that shows details of its financial situation, and includes documents such as the profit and loss account and balance sheet
audit/approve a financial statement The interim financial statement was approved by the board of directors at their meeting last week. The company's annual financial statement reported plans to spend up to $120 million on improvements.
asset
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something that is owned by a person, company, or organization, such as money, property, or land
liabilities
pasywa, zobowiązania finansowe,
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all the money that a company will have to pay to someone else in the future, including debts, taxes and interest payments
debit
debet (zapis wydatku z konta bankowego)
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an amount of money that is taken out of a bank account, etc.:
an entry in an account, recording a payment made
credit
kredyt
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the money lent by financial organizations to companies, governments, people, etc.
an entry in an account, recording a payment received
debt
dług
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the amount of money that is owed by a person, company, country, etc. and that they usually have to pay interest on
accrued
należny, narosły (np. odsetki)
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adjective describing a liability which has been incurred but not yet invoiced to the company
tangible
rzeczywisty (o korzyściach), materialny (o posiadłości), namacalny (o dowodzie)
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real, existing; able to be shown or experienced
deferred
odłożony na później, przełożony, opóźniony
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delayed until a later time
receivable
należności
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still to be received by the person or company to whom money is owed
payable
płatny opłacalny należny, do zapłacenia
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used for saying how or when an amount of money should be paid
auditing
kontrola finansowa firmy
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inspecting and reporting on accounts and financial records
bookkeeping
księgowość, buchalteria
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the activity of keeping records of all the money a company spends and receives
cost accounting
rachunek kosztów, ewidencja kosztów
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calculating all the expenses involved in producing something, including materials, labour and all other expenses
creative accounting
kreatywna księgowość, kreatywna rachunkowość
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using all available accounting procedures and tricks to disguise the true financial position of a company
tax accounting
rachunkowość podatkowa
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calculating how much an individual or a company will have to pay to the local and national governments (and trying to reduce this to a minimum)
managerial or management accounting
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providing information that will allow a business to make decisions, plan future operations and develop business strategies
balance sheet
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a statement that shows the value of a company's assets (= things of positive value) and its debts
cashflow statement
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a document that shows the money coming into and going out of a company during a particular period
Income statement/ profit-and-loss account
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a document that shows a company's profit or loss in a particular period of time
keep records
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prowadzić rejestr

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