3. Film with subtitles and pauses. Listen and repeat after the speaker.
R15nMw97bjtek1
mfb4ebdb0b0c8353b_1499015388501_0
4. Film with subtitles and narration.
RRET5jPRsrwAb1
mfb4ebdb0b0c8353b_1499015698275_0
Exercise 1
RfxKN0u8uTbrG1
mfb4ebdb0b0c8353b_1499015708432_0
Exercise 2
RrRbUBz1UXk5Q1
moduł 25.3
moduł 25.3
After watching the film decide whether the sentences are true or false. Po obejrzeniu filmu zdecyduj, czy twierdzenie jest prawdziwe, czy nie
Prawda
Fałsz
Operations performed by the company require different accounts.
□
□
In the case of recording balance sheet items, we are dealing with balance sheet accounts.
□
□
Assets and liabilities cannot be recorded on balance sheet accounts.
□
□
The final balances are recorded on the debit side of active accounts.
□
□
For accounting purposes, we also use the nominal accounts.
□
□
On the nominal accounts we do not record business transactions.
□
□
Thanks to cost and income accounts, we determine the financial result of the company.
□
□
Nominal accounts belong to groups of balance sheet accounts.
□
□
mfb4ebdb0b0c8353b_1499015719336_0
Exercise 3
R1OF6Zl5Nm7JG1
moduł 25.3
moduł 25.3
After watching the film, connect the Polish terms with their English counterparts. Po obejrzeniu filmu, połącz polskie terminy z ich angielskim odpowiednikami.
After familiarising yourself with the animation with the reader decide whether the sentence is true or false. Po zapoznaniu się z animacją z lektorem zdecyduj, czy twierdzenie jest prawdziwe, czy nie.
Prawda
Fałsz
Calculation of sales costs is necessary before selling a new product.
□
□
The net selling price is the price excluding VAT.
□
□
The gross selling price is the net sales price reduced by VAT.
□
□
The price is the value of good, product or service expressed in money.
□
□
The wage burden is not necessary to calculate the cost of sales.
□
□
Transportation costs are taken into account when calculating sales costs.
□
□
The amount of profit is determined by, among others, sales revenue level.
□
□
Actual costs associated with earning revenue do not determine the amount of profit.
□
□
mfb4ebdb0b0c8353b_1499015754951_0
Exercise 6
RhTNpuK9NWnDB1
mfb4ebdb0b0c8353b_1499015766037_0
Exercise 7
R12yT1CFvo4Wj1
mfb4ebdb0b0c8353b_1499015937446_0
mfb4ebdb0b0c8353b_1498572567225_0
Valuation of a fixed asset
Reminder about the rules of fixed assets valuation.
Due to the emerging errors, I remind you that depending on the object of valuationmfb4ebdb0b0c8353b_1498572630039_0object of valuation, different rules apply. In the case of fixed assetsmfb4ebdb0b0c8353b_1498572636074_0fixed assets, which we have manufactured, we take into account actual production costsmfb4ebdb0b0c8353b_1498572638637_0production costs. Forpurchasedmfb4ebdb0b0c8353b_1498572640385_0purchased fixed assets, we include the purchase pricemfb4ebdb0b0c8353b_1498572642784_0purchase price. Fixed assets that were adonationmfb4ebdb0b0c8353b_1498572645057_0donationare valued on the basis of the current purchase price, or on the basis of a donation document if the price there is lower. If, during the inventorymfb4ebdb0b0c8353b_1498572647287_0inventory, the fixed asset is disclosedmfb4ebdb0b0c8353b_1498572649416_0fixed asset is disclosed, thevaluationmfb4ebdb0b0c8353b_1498572651617_0valuation is made on the basis of documents and, if we do not have such documents the valuation is performed by a valuermfb4ebdb0b0c8353b_1498572653841_0valuer.
When valuing fixed assets on thebalance sheet datemfb4ebdb0b0c8353b_1498572655926_0balance sheet date, it is necessary to reduce the initial valuemfb4ebdb0b0c8353b_1498572657773_0reduce the initial value by any write offsmfb4ebdb0b0c8353b_1498572659554_0write offs like amortizationmfb4ebdb0b0c8353b_1498572661255_0amortization or impairmentmfb4ebdb0b0c8353b_1498572663032_0impairment.
mfb4ebdb0b0c8353b_1498572630039_0
Przedmiot wyceny
R1Xy0sw1ZrJZD1
mfb4ebdb0b0c8353b_1498572636074_0
Środki trwałe
R1947pFCtlsFh1
mfb4ebdb0b0c8353b_1498572638637_0
Koszty wytworzenia
Rbd4sE1LsXv0K1
mfb4ebdb0b0c8353b_1498572640385_0
Zakupiony
R19bsXFtvfHUi1
mfb4ebdb0b0c8353b_1498572642784_0
Cena nabycia
R2Vn8hovtg7V01
mfb4ebdb0b0c8353b_1498572645057_0
Darowizna
RydHklZLAQooI1
mfb4ebdb0b0c8353b_1498572647287_0
Inwentaryzacja
Rwr8HwiW0ho891
mfb4ebdb0b0c8353b_1498572649416_0
Ujawnienia środka trwałego
R1b9IMFFwiizc1
mfb4ebdb0b0c8353b_1498572651617_0
Wycena
R1UcZrO4Hdgff1
mfb4ebdb0b0c8353b_1498572653841_0
Rzeczoznawca
R1SSV2KEcvwbi1
mfb4ebdb0b0c8353b_1498572655926_0
Dzień bilansowy
Rbx2tKgi6Jgng1
mfb4ebdb0b0c8353b_1498572657773_0
Pomniejszenie wartości początkowej
R1R43xUMpcr4J1
mfb4ebdb0b0c8353b_1498572659554_0
Odpisy
RbxPe6RgRRjuy1
mfb4ebdb0b0c8353b_1498572661255_0
Amortyzacja
R2WMZ8RpteLfv1
mfb4ebdb0b0c8353b_1498572663032_0
Trwała utrata wartości
Ry9LMtHX5ZWZq1
mfb4ebdb0b0c8353b_1499015992832_0
Exercise 8
RKguEkL73jwdx1
mfb4ebdb0b0c8353b_1498573222873_0
Business plan
The boss familiarized himself with the business plan proposition and suggests its improvement.
After getting acquainted with the new business planmfb4ebdb0b0c8353b_1498573279914_0business plan, I have several suggestions. Training activitiesmfb4ebdb0b0c8353b_1498573284593_0Training activities are missing from the information about the companymfb4ebdb0b0c8353b_1498573282187_0information about the company. It is a small cell, but it exists. The organisational structuremfb4ebdb0b0c8353b_1498573286536_0organisational structure should include the implementationmfb4ebdb0b0c8353b_1524136047622_0implementation department, which will be set up in days. As far as the SWOT analysismfb4ebdb0b0c8353b_1498573290270_0SWOT analysis is concerned, on the threatsmfb4ebdb0b0c8353b_1498573292424_0threats side more attention should be paid to weather conditions. Theeconomic benefitsmfb4ebdb0b0c8353b_1498573296998_0economic benefits of our product for the consumer should be enhanced in strengthsmfb4ebdb0b0c8353b_1498573294791_0strengths. The competition analysismfb4ebdb0b0c8353b_1498573299992_0competition analysis does not seem to be comprehensive. The case is of European scalemfb4ebdb0b0c8353b_1498573302038_0European scale, and here I see only a reference to the top 5 markets. Likewise, as far as the sales analysis is concerned, no reference is made to Eastern European countries. Please complete that by the end of the month.
mfb4ebdb0b0c8353b_1524136047622_0
Dział wdrożeń
RCBm8qpTUG0iS1
mfb4ebdb0b0c8353b_1498573279914_0
Biznesplan
R1Tg1t2adWv6f1
mfb4ebdb0b0c8353b_1498573282187_0
Informacje o przedsiębiorstwie
R13vzyUG90JE91
mfb4ebdb0b0c8353b_1498573284593_0
Działalność szkoleniowa
R1UgkUSPioBia1
mfb4ebdb0b0c8353b_1498573286536_0
Struktura organizacyjna
RXKMBhwm6e0kw1
mfb4ebdb0b0c8353b_1498573290270_0
Analiza SWAT
R1GCtqLwMJvKS1
mfb4ebdb0b0c8353b_1498573292424_0
Zagrożenia
RDXN2pVGM1MTo1
mfb4ebdb0b0c8353b_1498573294791_0
Mocne strony
RooL8BtzrMLXI1
mfb4ebdb0b0c8353b_1498573296998_0
Korzyści ekonomiczne
Ryl5NXPOhXCtd1
mfb4ebdb0b0c8353b_1498573299992_0
Analiza konkurencji
R109wsXrafP6u1
mfb4ebdb0b0c8353b_1498573302038_0
Zasięg europejski
R10YAIU7MpkKG1
mfb4ebdb0b0c8353b_1499016291747_0
Exercise 9
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moduł 25.3
moduł 25.3
After familiarising yourself with hypertext 2 connect the Polish terms with their English counterparts. Po zapoznaniu się z hipertekstem 2, połącz polskie terminy z ich angielskim odpowiednikami.
Działalność szkoleniowa, Zagrożenia, Korzyści ekonomiczne, Analiza konkurencji, Dział wdrożeń, Biznesplan, Analiza SWOT, Struktura organizacyjna, Informacje o przedsiębiorstwie, Zasięg europejski
Business plan
Information on the company
Training activity
Organisational structure
Implementation department
SWOT analysis
Threats
Economic benefits
Analysis of the competition
European range
mfb4ebdb0b0c8353b_1499015950355_0
Exercise 10
R13p05A5m6NWN1
moduł 25.3
moduł 25.3
After familiarising yourself with hypertext 2 decide whether the sentences is true or false. Po zapoznaniu się z hipertekstem 2 zdecyduj, czy twierdzenie jest prawdziwe, czy nie.
Prawda
Fałsz
After reading the new business plan, the boss had no comments.
□
□
The information about the training activity was missing from the information about the company.
□
□
The organizational structure should include the implementation department.
□
□
The implementation department will be set up within the next few months.
□
□
The weather conditions should be taken more into account on the threats side.
□
□
According to the boss economic benefits should not be highlighted.
□
□
According to the boss the analysis of competition seems to be comprehensive.
□
□
The company has an European reach.
□
□
mfb4ebdb0b0c8353b_1498573777545_0
Legal acts in accounting
The text informs about sources that regulate the accounting policies.
Commercial accountingmfb4ebdb0b0c8353b_1498573844734_0accountingis governed by the provisions of the lawmfb4ebdb0b0c8353b_1498573851067_0provisions of the lawheld in various legal actsmfb4ebdb0b0c8353b_1498573853088_0legal acts. We have an Accounting Actmfb4ebdb0b0c8353b_1498573855419_0Act that regulates, for example, thepreparation of financial statementsmfb4ebdb0b0c8353b_1498573857448_0preparation of financial statementsor rules ofbookkeepingmfb4ebdb0b0c8353b_1498573859771_0bookkeeping. Other normative actsmfb4ebdb0b0c8353b_1498573861804_0normative acts are the regulationsmfb4ebdb0b0c8353b_1498573863603_0regulations of the Minister of Finances on accounting and the national accounting standardsmfb4ebdb0b0c8353b_1498573865745_0national accounting standards issued by the Accounting Standards Committee. In particular cases, international accounting standardsmfb4ebdb0b0c8353b_1498573867628_0international accounting standards apply, among others, there where the Accounting Act and the national accounting standards do not regulate certain matters. The knowledge of sources of legal regulationsmfb4ebdb0b0c8353b_1498573869746_0sources of legal regulations is the first step to recognize them.
mfb4ebdb0b0c8353b_1498573844734_0
Prowadzenie rachunkowości
REdthEBCVO1981
mfb4ebdb0b0c8353b_1498573851067_0
Przepisy prawa
Ruj23l5osVGS51
mfb4ebdb0b0c8353b_1498573853088_0
Akty prawne
RX9KBG04v2u0w1
mfb4ebdb0b0c8353b_1498573855419_0
Ustawa
RMVPv6R5Ghu601
mfb4ebdb0b0c8353b_1498573857448_0
Opracowywanie sprawozdań finansowych
R11OarGzhXNcR1
mfb4ebdb0b0c8353b_1498573859771_0
Zasady prowadzenia ksiąg rachunkowych
R1IHvVdk41ArO1
mfb4ebdb0b0c8353b_1498573861804_0
Akt normatywny
R1H9C95OpXOtb1
mfb4ebdb0b0c8353b_1498573863603_0
Rozporządzenia
R1J8YiDTftB8f1
mfb4ebdb0b0c8353b_1498573865745_0
Krajowe standardy rachunkowości
R1J6a7kwDogwQ1
mfb4ebdb0b0c8353b_1498573867628_0
Międzynarodowe standardy rachunkowości
R1BhYKucjVsDn1
mfb4ebdb0b0c8353b_1498573869746_0
Źródła przepisów prawnych
R1Ip28lZYTKnh1
mfb4ebdb0b0c8353b_1499016006551_0
Exercise 11
RRIGP3hwK8lEH1
mfb4ebdb0b0c8353b_1498574275065_0
Determining the financial result
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mfb4ebdb0b0c8353b_1499016028302_0
Exercise 12
R1N3CU1SWnDnx1
mfb4ebdb0b0c8353b_1499016260496_0
Exercise 13
ReJmbQO0ZITMK1
mfb4ebdb0b0c8353b_1499016277836_0
Exercise 14
RUGgSGUbvhshp1
moduł 25.3
moduł 25.3
After listening to the recording connect the Polish terms with their English counterparts. Po wysłuchaniu nagrania połącz polskie terminy z ich angielskim odpowiednikami.
Działalność operacyjna, Spis kosztów rodzajowych, Metoda porównawcza, Sprzedawane produkty, Metoda kalkulacyjna, Ubezpieczenia społeczne, Konta zespołu, Koszty rodzajowe, Ewidencja kosztów, Ustalanie wyniku finansowego
Cost evidence
Operational activity
Account under group
Determination of the financial result
Calculation method
Comparative method
Sold products
Prime costs
Social insurance
Prime costs list
mfb4ebdb0b0c8353b_1498574306956_0
Pictures
The figure shows the cost of business activity, which is the remuneration of employees
R18bE9dnWmrd81
mfb4ebdb0b0c8353b_1499015447580_0
The figure illustrates the cash flow to the company
RFbfiH9MibYnw1
mfb4ebdb0b0c8353b_1499015451987_0
The situation shows differences noticed in the course of inventory checking
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mfb4ebdb0b0c8353b_1498574370351_0
Game 1
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mfb4ebdb0b0c8353b_1499015572563_0
Game 2
RIz4pTM3vJAzG1
mfb4ebdb0b0c8353b_1499015637009_0
Balance accounts
R1IhgF1flpEia1
mfb4ebdb0b0c8353b_1499016315995_0
Exercise 15
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moduł 25.3
moduł 25.3
After familiarising yourself with the template document connect the Polish terms with their English counterparts. Po zapoznaniu się z dokumentem wzorcowym, połącz polskie terminy z ich angielskim odpowiednikami.
Saldo końcowe, Bilans otwarcia, Księgowość, Stan składnika, Konto aktywne, Stan początkowy, Konto bilansowe, Konto pasywne, Nazwa konta, Operacje zmniejszające
Active account
Passive account
Balance account
Closing balance
Opening balance
Account name
Accounting
Opening balance
Component status
Decreasing operations
mfb4ebdb0b0c8353b_1499954750560_0
Exercise 16
R1YiDsWr828061
moduł 25.3
moduł 25.3
After familiarising yourself with the template document connect the Polish terms with their English counterparts. Po zapoznaniu się z dokumentem wzorcowym połącz polskie terminy z ich angielskim odpowiednikami.
nowy produkt, opłaty, ustalona cena, opłacalność sprzedaży, metoda rynkowa, koszty rzeczywiste, metoda kosztowa, wysokość zysku, podatki, cena konkurencyjna
actual costs
cost method
set price
competitive price
market method
profitability of sales
new product
charges
taxes
profit amount
mfb4ebdb0b0c8353b_1498574392792_0
Dictionary
mdhafnc16f51376978c1_1498134dhafnc_151
Account (n. C) əˈkaʊnt
Account (n. C) əˈkaʊnt
Konto księgowe
mkm97m216f51376978c1_1498134km97m2_219
account under group (n. C) əˈkaʊnt ˈʌn.dər ɡruːp
account under group (n. C) əˈkaʊnt ˈʌn.dər ɡruːp
Konto zespołu
minejj716f51376978c1_1498134inejj7_828
Accounting (n. U) əˈkaʊn.tɪŋ
Accounting (n. U) əˈkaʊn.tɪŋ
Ewidencja księgowa, Prowadzenie rachunkowości
mnimiah16f51376978c1_1498134nimiah_958
Act (n. C) ækt
Act (n. C) ækt
Ustawa
mmh4cn616f51376978c1_1498134mh4cn6_101
Active balance account (n. C) ˈæk.tɪv ˈbæl.əns əˈkaʊnt
Active balance account (n. C) ˈæk.tɪv ˈbæl.əns əˈkaʊnt
Konto bilansowe aktywne
m7gkmfi16f51376978c1_14981347gkmfi_398
Actual cost (n. C) ˈæk.tʃu.əl kɒst
Actual cost (n. C) ˈæk.tʃu.əl kɒst
Koszt rzeczywisty
m376bdf16f51376978c1_1498134376bdf_201
Amortization (n. U) əˈmɔː.taɪz
Amortization (n. U) əˈmɔː.taɪz
Amortyzacja
m4keaim16f51376978c1_14981344keaim_655
Assets (n. plural) ˈæsets
Assets (n. plural) ˈæsets
Aktywa
mh6dhfb16f51376978c1_1498134h6dhfb_420
Balance sheet (n. C) ˈbæl.əns ˌʃiːt
Balance sheet (n. C) ˈbæl.əns ˌʃiːt
Konto bilansowe
m9g69bf16f51376978c1_14981349g69bf_165
Balance sheet date (n. C) ˈbæl.əns ˌʃiːt deɪt
Balance sheet date (n. C) ˈbæl.əns ˌʃiːt deɪt
Dzień bilansowy
mb5ekfc16f51376978c1_1498134b5ekfc_414
Balance sheet item (n. C) ˈbæl.əns ˌʃiːt ˈaɪ.təm
Balance sheet item (n. C) ˈbæl.əns ˌʃiːt ˈaɪ.təm
Składnik bilansu
mh7f3ic16f51376978c1_1498134h7f3ic_860
Booking (n. U) ˈbʊk.ɪŋ
Booking (n. U) ˈbʊk.ɪŋ
Księgowanie
mbidh8916f51376978c1_1498134bidh89_310
Bookkeeping (n. U) ˈbʊkˌkiː.pɪŋ
Bookkeeping (n. U) ˈbʊkˌkiː.pɪŋ
Zasady prowadzenia ksiąg rachunkowych
mb7nddc16f51376978c1_1498134b7nddc_123
business operations (n. plural) ˈbɪz.nɪs ɒpərˈeɪʃənz
business operations (n. plural) ˈbɪz.nɪs ɒpərˈeɪʃənz
Działalność operacyjna
m6hf8fc16f51376978c1_14981346hf8fc_106
Business plan (n. C) ˈbɪz.nɪs ˌplæn
Business plan (n. C) ˈbɪz.nɪs ˌplæn
Biznesplan
m9igine16f51376978c1_14981349igine_989
Business transaction (n. C) ˈbɪz.nɪs trænˈzæk.ʃən
Business transaction (n. C) ˈbɪz.nɪs trænˈzæk.ʃən
Operacja gospodarcza
mkbjii916f51376978c1_1498134kbjii9_301
calculation method (n. C) ˌkælkjəˈleɪʃᵊn ˈmeθəd
calculation method (n. C) ˌkælkjəˈleɪʃᵊn ˈmeθəd
Metoda kalkulacyjna
mf2ahid16f51376978c1_1498134f2ahid_253
Classification of production (n. C, U) ˌklæsɪfɪˈkeɪʃᵊn ɒv prəˈdʌkʃᵊn
Classification of production (n. C, U) ˌklæsɪfɪˈkeɪʃᵊn ɒv prəˈdʌkʃᵊn
Klasyfikacja produkcji
maaei9e16f51376978c1_1498134aaei9e_951
comparative method (n. C) kəmˈpær.ə.tɪv ˈmeθ.əd
comparative method (n. C) kəmˈpær.ə.tɪv ˈmeθ.əd
Metoda porównawcza
mjka6gb16f51376978c1_1498134jka6gb_852
Competition analysis (n. C, U) kɒm.pəˈtɪʃ.ən əˈnæl.ə.sɪs
Competition analysis (n. C, U) kɒm.pəˈtɪʃ.ən əˈnæl.ə.sɪs
Analiza konkurencji
m74jikn16f51376978c1_149813474jikn_234
core business operation (n. C) kɔːr ˈbɪz.nɪs ɒpərˈeɪʃənz
core business operation (n. C) kɔːr ˈbɪz.nɪs ɒpərˈeɪʃənz
Podstawowa działalność operacyjna
m9nmgnc16f51376978c1_14981349nmgnc_556
Costs account (n. C) kɒst əˈkaʊnt
Costs account (n. C) kɒst əˈkaʊnt
Konto kosztów
mk2emcg16f51376978c1_1498134k2emcg_987
costs record (n. C) kɒst rɪˈkɔːd
costs record (n. C) kɒst rɪˈkɔːd
Ewidencja kosztów
meeiah816f51376978c1_1498134eeiah8_781
Debit side (n. C) ˈdeb.ɪt saɪd
Debit side (n. C) ˈdeb.ɪt saɪd
Strona debetowa
mimjn4i16f51376978c1_1498134imjn4i_516
determination of financial result (phrase) dɪˌtɜːmɪˈneɪʃən ɒv faɪˈnænʃᵊl rɪˈzʌlt
determination of financial result (phrase) dɪˌtɜːmɪˈneɪʃən ɒv faɪˈnænʃᵊl rɪˈzʌlt
Ustalanie wyniku finansowego
mh7bhba16f51376978c1_1498134h7bhba_664
Disclosure of a fixed asset (phrase) dɪsˈkləʊʒə ɒv eɪ fɪkst ˈæset
Disclosure of a fixed asset (phrase) dɪsˈkləʊʒə ɒv eɪ fɪkst ˈæset
Ujawnienia środka trwałego
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Donation (n. C) dəʊˈneɪ.ʃən
Donation (n. C) dəʊˈneɪ.ʃən
Darowizna
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Economic benefit (n. C) iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt
Economic benefit (n. C) iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt
Korzyść ekonomiczna
mimfm4316f51376978c1_1498134imfm43_318
European scale (n. C) ˌjʊə.rəˈpiː.ən skeɪ
European scale (n. C) ˌjʊə.rəˈpiː.ən skeɪ
Zasięg europejski
m6j25ki16f51376978c1_14981346j25ki_468
Financial result (n. C) faɪˈnæn.ʃəl rɪˈzʌlt
Financial result (n. C) faɪˈnæn.ʃəl rɪˈzʌlt
Wynik finansowy
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Fixed asset (n. C) fɪkst ˈæs.et
Fixed asset (n. C) fɪkst ˈæs.et
Środek trwały
mcc832716f51376978c1_1498134cc8327_831
Group of accounts (n. C) ɡruːp ɒv əˈkaʊnts
Group of accounts (n. C) ɡruːp ɒv əˈkaʊnts
Grupa kont
mehihgi16f51376978c1_1498134ehihgi_131
Impairment (n. C, U) ɪmˈpeə.mənt
Impairment (n. C, U) ɪmˈpeə.mənt
Trwała utrata wartości
mjnjgi216f51376978c1_1498134jnjgi2_247
Implementation department (n. C) ɪmplɪmenˈteɪʃən dɪˈpɑːt.mənt
Implementation department (n. C) ɪmplɪmenˈteɪʃən dɪˈpɑːt.mənt
Dział wdrożeń
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Income (n. C, U) ˈɪn.kʌm
Income (n. C, U) ˈɪn.kʌm
Przychód
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Income account (n. C) ˈɪn.kʌm əˈkaʊnt
Income account (n. C) ˈɪn.kʌm əˈkaʊnt
Konto przychodów
mifjidn16f51376978c1_1498134ifjidn_543
Indicator (n. C) ˈɪn.dɪ.keɪ.tər
Indicator (n. C) ˈɪn.dɪ.keɪ.tər
Wskaźnik
mn2mcga16f51376978c1_1498134n2mcga_392
Information about the company (phrase) ˌɪn.fəˈmeɪ.ʃən əˈbaʊt ðə ˈkʌm.pə.ni
Information about the company (phrase) ˌɪn.fəˈmeɪ.ʃən əˈbaʊt ðə ˈkʌm.pə.ni
Informacja o przedsiębiorstwie
mbfiiek16f51376978c1_1498134bfiiek_127
Initial calculation (n. C) ɪˈnɪʃ.əl ˌkæl.kjəˈleɪ.ʃən
Initial calculation (n. C) ɪˈnɪʃ.əl ˌkæl.kjəˈleɪ.ʃən
Kalkulacja wstępna
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International accounting standards (n. plural) ˌɪntəˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
International accounting standards (n. plural) ˌɪntəˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
Międzynarodowe standardy rachunkowości
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Inventory (n. C) ˈɪn.vən.tər.i
Inventory (n. C) ˈɪn.vən.tər.i
Inwentaryzacja
mn3f89b16f51376978c1_1498134n3f89b_471
Legal Act (n. C) ˈliː.ɡəl ækt
Legal Act (n. C) ˈliː.ɡəl ækt
Akt prawny
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Liabilities (n. plural) ˌlaɪ.əˈbɪl.ə.tiz
Liabilities (n. plural) ˌlaɪ.əˈbɪl.ə.tiz
Pasywa
m68jnde16f51376978c1_149813468jnde_809
list of prime costs (n. plural) lɪst ɒv praɪm kɒsts
list of prime costs (n. plural) lɪst ɒv praɪm kɒsts
Spis kosztów rodzajowych
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Mass production (n. U) mæs prəˈdʌk.ʃən
Mass production (n. U) mæs prəˈdʌk.ʃən
Produkcja masowa
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Material cost (n. C) məˈtɪə.ri.əl kɒst
Material cost (n. C) məˈtɪə.ri.əl kɒst
Koszt materiałowy
mmncjd716f51376978c1_1498134mncjd7_772
National accounting standards (n. plural) ˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
National accounting standards (n. plural) ˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
Krajowe standardy rachunkowości
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New product (n. C) njuː ˈprɒd.ʌkt
New product (n. C) njuː ˈprɒd.ʌkt
Nowy produkt
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Nominal account (n. C) ˈnɒm.ɪ.nəl əˈkaʊnt
Nominal account (n. C) ˈnɒm.ɪ.nəl əˈkaʊnt
Konto wynikowe
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Non‑balance account (n. C) ˌnɒn ˈbæl.əns əˈkaʊnt
Non‑balance account (n. C) ˌnɒn ˈbæl.əns əˈkaʊnt
Konto niebilansowe
mnf3dic16f51376978c1_1498134nf3dic_352
Normative act (n. C) ˈnɔː.mə.tɪv ækt
Normative act (n. C) ˈnɔː.mə.tɪv ækt
Akt normatywny
mk2ckaj16f51376978c1_1498134k2ckaj_291
Object of valuation (phrase) ˈɒbdʒɪkt ɒv ˌvæljuˈeɪʃᵊn
Object of valuation (phrase) ˈɒbdʒɪkt ɒv ˌvæljuˈeɪʃᵊn
Przedmiotu wyceny
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Opening balance (n. C) ˈəʊ.pən.ɪŋ ˈbæl.əns
Opening balance (n. C) ˈəʊ.pən.ɪŋ ˈbæl.əns
Stan początkowy
md3mi8616f51376978c1_1498134d3mi86_170
Organisational structure (n. C) ˌɔː.ɡən.aɪˈzeɪ.ʃən ˌɔː.ɡən.aɪˈzeɪ.ʃən
Organisational structure (n. C) ˌɔː.ɡən.aɪˈzeɪ.ʃən ˌɔː.ɡən.aɪˈzeɪ.ʃən
Struktura organizacyjna
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Passive balance account (n. C) ˈpæs.ɪv ˈbæl.əns əˈkaʊnt
Passive balance account (n. C) ˈpæs.ɪv ˈbæl.əns əˈkaʊnt
Konto bilansowe pasywne
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Payment (n. C) ˈpeɪ.mənt
Payment (n. C) ˈpeɪ.mənt
Wypłata
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Preparation of financial statements (phrase) ˌprepᵊrˈeɪʃᵊnz ɒv faɪˈnænʃᵊl ˈsteɪtmənts
Preparation of financial statements (phrase) ˌprepᵊrˈeɪʃᵊnz ɒv faɪˈnænʃᵊl ˈsteɪtmənts
Opracowywanie sprawozdań finansowych
m2gi8mn16f51376978c1_14981342gi8mn_975
prime cost (n. C) praɪm kɒst
prime cost (n. C) praɪm kɒst
Koszt rodzajowy
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Production cost (n. C) prəˈdʌk.ʃən kɒst
Production cost (n. C) prəˈdʌk.ʃən kɒst
Koszt wytworzenia
mehee5516f51376978c1_1498134ehee55_597
Production profitability (phrase) prəˈdʌk.ʃən ˌprɒfɪtəˈbɪlɪti
Production profitability (phrase) prəˈdʌk.ʃən ˌprɒfɪtəˈbɪlɪti
Opłacalność produkcji
mjehje616f51376978c1_1498134jehje6_454
Provision of the law (n. C) prəˈvɪʒᵊn ɒv ðiː lɔː
Provision of the law (n. C) prəˈvɪʒᵊn ɒv ðiː lɔː
Przepis prawa
ma2nn8d16f51376978c1_1498134a2nn8d_261
Purchase price ˈpɜː.tʃəs praɪs
Purchase price ˈpɜː.tʃəs praɪs
Cena nabycia
miff8hn16f51376978c1_1498134iff8hn_353
Purchased (adj.) ˈpɜːtʃəst
Purchased (adj.) ˈpɜːtʃəst
Zakupiony
m67mjd416f51376978c1_149813467mjd4_639
Record (n. C) rɪˈkɔːd
Record (n. C) rɪˈkɔːd
Ewidencja
mhbjjmf16f51376978c1_1498134hbjjmf_970
Reduction of the initial value (phrase) rɪˈdʌkʃᵊn ɒv ðiː ɪˈnɪʃᵊl ˈvæljuː
Reduction of the initial value (phrase) rɪˈdʌkʃᵊn ɒv ðiː ɪˈnɪʃᵊl ˈvæljuː
Pomniejszenie wartości początkowej
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Regulation (n. C) ˌreɡ.jəˈleɪ.ʃən
Regulation (n. C) ˌreɡ.jəˈleɪ.ʃən
Rozporządzenie
mmn2jmk16f51376978c1_1498134mn2jmk_268
Scale of charge (n. C) skeɪl ɒv tʃɑːdʒ
Scale of charge (n. C) skeɪl ɒv tʃɑːdʒ
Taryfikator
m4gh7dj16f51376978c1_14981344gh7dj_151
Serial production (n. U) ˈsɪə.ri.əl prəˈdʌk.ʃən
Serial production (n. U) ˈsɪə.ri.əl prəˈdʌk.ʃən
Produkcja seryjna
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social insurance (n. C) ˈsəʊ.ʃəl ˈsəʊ.ʃəl
social insurance (n. C) ˈsəʊ.ʃəl ˈsəʊ.ʃəl
Ubezpieczenie społeczne
mjgaa8816f51376978c1_1498134jgaa88_707
sold product (n. C) səʊld ˈprɒd.ʌkt
sold product (n. C) səʊld ˈprɒd.ʌkt
Sprzedawany produkt
mmfeej816f51376978c1_1498134mfeej8_811
Source of legal regulations (phrase) sɔːs ɒv ˈliːɡᵊl ˌreɡjəˈleɪʃənz
Source of legal regulations (phrase) sɔːs ɒv ˈliːɡᵊl ˌreɡjəˈleɪʃənz
Źródło przepisów prawnych
mi398g916f51376978c1_1498134i398g9_179
Strengths (n. plural) streŋθs
Strengths (n. plural) streŋθs
Mocne strony
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Surplus (n. C, U) ˈsɜː.pləs
Surplus (n. C, U) ˈsɜː.pləs
Nadwyżka
mjgg7em16f51376978c1_1498134jgg7em_562
SWOT analysis (n. C, U) swɒt əˈnæl.ə.sɪs
SWOT analysis (n. C, U) swɒt əˈnæl.ə.sɪs
Analiza SWOT
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Threats (n. plural) θrets
Threats (n. plural) θrets
Zagrożenia
mjig29716f51376978c1_1498134jig297_412
Training activity (n. C) ˈtreɪ.nɪŋ ækˈtɪv.ə.ti
Training activity (n. C) ˈtreɪ.nɪŋ ækˈtɪv.ə.ti
Działalność szkoleniowa
mha3eia16f51376978c1_1498134ha3eia_433
Unit cost of production (phrase) ˈjuː.nɪt kɒst ɒv prəˈdʌkʃᵊn
Unit cost of production (phrase) ˈjuː.nɪt kɒst ɒv prəˈdʌkʃᵊn
Jednostkowy koszt wytworzenia
magddm916f51376978c1_1498134agddm9_699
Valuation (n. C, U) ˌvæl.juˈeɪ.ʃən
Valuation (n. C, U) ˌvæl.juˈeɪ.ʃən
Wycena
mdhd95k16f51376978c1_1498134dhd95k_276
Valuer (n. C) ˈvæl.juː.ər
Valuer (n. C) ˈvæl.juː.ər
Rzeczoznawca
mmk7chd16f51376978c1_1498134mk7chd_750
Variety of operations (phrase) vəˈraɪəti ɒv ˌɒpᵊrˈeɪʃᵊnz
Variety of operations (phrase) vəˈraɪəti ɒv ˌɒpᵊrˈeɪʃᵊnz