INVENTORY IN A COMPANY RVHYFGwlz0PDU 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/RVHYFGwlz0PDU
AU.36.2_film_v1
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Rj8hSYp5UW3f3 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/Rj8hSYp5UW3f3
AU.36.2_film_v2
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
R1S5a44DZyDKP 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/R1S5a44DZyDKP
AU.36.2_film_v3
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
RMpG7SBMCllGc 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/RMpG7SBMCllGc
AU.36.2_film_v4
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 1
Riz8eYimAj6K3 1
Fill the gaps with the correct words or phrases. Use the word bank. Uzupełnij zdania odpowiednimi słowami lub wyrazami. Skorzystaj z banku słów.
inventory, inventory teams, inventory committee, quantitative data, type of shortage, the procedures, accountant, surpluses
We will verify the plan, scope, subject and schedule of the .......................................
This practice is not in line with .......................................
At the time of the physical inventory, inventory sheets were released along with ...................................... of goods that result from the stock.
The chief ...................................... has prepared a work schedule.
The chairman of the ...................................... , has dealt with delineating the inventory areas.
In the inventory activities they are on the stage of appointing .......................................
Determination of the ...................................... will affect the way they are presented in the accounting books.
We should also discuss the issues of compensation for shortages with .......................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
RuZfMjF4zDS4C 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
R9qfNXzuor8OS 1
Match the Polish terms with their English translations. Połącz polskie terminy z ich angielskimi odpowiednikami.
spis z natury, arkusze spisowe, komisja inwentaryzacyjna, rodzaj niedoboru, księgi rachunkowe, dane ilościowe, identyfikacja zasobów, zespoły spisowe, rejony spisowe, nadwyżki
physical inventory
inventory sheets
quantitative data
inventory committee
inventory areas
inventory teams
identification of resources
type of shortage
accounting books
surpluses
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534956968716_0 STAGES OF INVENTORY PLANNING RK3EeTFmj7IkI 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Film dostępny pod adresem /preview/resource/RK3EeTFmj7IkI
AU.36.2_animacje_z_lektorem
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 4
R16fXtfUxHSqw 1
After watching the voiced animation, decide, if the sentence is true or false. Na podstawie animacji zdecyduj, czy stwierdzenie jest prawdziwe, czy nie.
Prawda
Fałsz
Effective inventory is based on a good planning of one of its stages.
□
□
The date of the inventory is connected only with the end of the financial year.
□
□
Inventory needs to be carried out a day before putting the entity into liquidation.
□
□
In case of the monetary assets, the last day of the financial year is the inventory date.
□
□
There are four main types of methods of inventory.
□
□
Some tasks belong to accountants and the board; together they prepare, among others, the inventory sheets.
□
□
Some companies are characterised by a complicated production process.
□
□
In companies with extensive structure, a training for employees before the inventory process is also of great importance.
□
□
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
R15HV5o5nOOIc 1
After watching the voiced animation, decide, if the given sentence should be written in the active or passive voice and choose the correct verb form. Po obejrzeniu animacji z lektorem, zdecyduj, czy dane zdanie powinno być zapisane w stronie czynnej czy biernej i wybierz prawidłową formę czasownika.
be base, be included, is based, base, are need, belongs, be carried out, is belonged, carry out, need, is connecting, characterised, include, included, selects, are needed, select, are characterised, belong, connect, be selected, is connected, carries out, characterise
Effective inventory .................................. on good planning.
The inventory stages should .................................. the following.
The date of the inventory .................................. with several things.
Inventory needs to .................................. at the end of each financial year.
When preparing for an inventory, we .................................. to plan its method.
The method needs to .................................. for each component of the financial statement.
This stage .................................. to accountants and the board.
Some companies .................................. by an extensive structure.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
ReZ6Xdcw96lw8 1
Match words and phrases with their English translations. Połącz słowa i wyrazy z ich angielskimi odpowiednikami.
aktywa, aktywa pieniężne, pasywa, spis z natury, dzień bilansowy, rok obrotowy, termin, stan likwidacji, środki trwałe, sprawozdanie finansowe
date
financial year
liquidation state
balance sheet date
assets
liabilities
monetary assets
financial statement
physical inventory
fixed assets
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534956997540_0 INVENTORY DOCUMENTATION Dear Sir or Madam,
The end of the financial year m5b69cb337797da84_1535283116670_0 financial year is approaching. Therefore, we need to conduct an inventory. I am sending you, in short points, what steps we should take into account when preparing for it.
In the attachment, you will find the following documents:
order to conduct the inventory, inventory instruction, and inventory sheets m5b69cb337797da84_1535283130212_0 inventory sheets . That means that the first stage has just been completed.
Inventory documentation should include:
STAGE I
- inventory plan and schedule,
- inventory instruction m5b69cb337797da84_1535283144395_0 inventory instruction ,
- internal order from the entity director on conducting an inventory.
STAGE II:
- the course of physical inventory m5b69cb337797da84_1535283159540_0 physical inventory ,
- verification report m5b69cb337797da84_1535283173957_0 verification report of assets and liabilities,
- balance confirmation m5b69cb337797da84_1535283185471_0 balance confirmation , including: receivables, payables, bank loans, loans, monetary assets.
- inventory protocols
- valuation reports of impaired inventory m5b69cb337797da84_1535283198864_0 impaired inventory included in the inventory sheet,
- statement from the financially liable people,7
- inventory committee report,
- etc.
STAGE III:
- verification reports of inventory variances, their listing and explanation,
- cash desk reconciliation protocol,
- physical inventory and shortage compensations m5b69cb337797da84_1535283224755_0 shortage compensations , and surpluses summary report m5b69cb337797da84_1535283210921_0 summary report ,
- orders of posting inventory variances m5b69cb337797da84_1535283237229_0 posting inventory variances .
I am inviting all persons indicated in the attachment to a meeting tomorrow regarding the inventory.
Yours faithfully
MK
Exercise 7
R1XQklRYdwyzr 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283237229_0 księgowanie różnic inwentaryzacyjnych
R1PyuAoWuQFIi 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283224755_0 kompensata niedoborów
R3maBYUmncTFe 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283210921_0 zestawienie zbiorcze
R1McgLebzhhV5 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283198864_0 zapasy niepełnowartościowe
RnZKhR6Bw4TEW 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283185471_0 potwierdzenie sald
RgNNgnJve2m2a 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283173957_0 protokół weryfikacji
R1HyOhwNnSrWk 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283159540_0 spis z natury
RgqC6YxwSKzWM 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283144395_0 instrukcja inwentaryzacyjne
R1T4UK00frRhI 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283130212_0 arkusze inwentaryzacyjne
RcaaQs1OfLRbQ 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1535283116670_0 rok obrotowy
RnouMvIfqU28P 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957021073_0 PHYSICAL INVENTORY R181jtR6wSmff 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 8
RmTmCd8wD3RwP 1
After listening to the audio recording, fill in the gaps with correct words or phrases. Use the word bank. Na podstawie nagrania uzupełnij zdania odpowiednimi wyrazami lub frazami. Skorzystaj z banku słów.
assortment lists, implement, sheets, committee, index, consensus, surpluses, irregularities
Whether during the physical inventory, the inventory ................................ may use sheets printed from the warehouse system?
The sheets contain information about the name, ................................ and storage quantity.
They want to make an inventory following the ................................ from the system, not the stocking arrangement.
Because of no specific methodological principles in physical inventory, there could be ................................ in the prepared list.
In order not to omit ................................ , it is better to go shelf-by-shelf, and not constantly move around the warehouse during the inventory.
I would like to suggest some kind of ................................ on this matter.
Suggest them to use ................................ from the system, but without information about system inventory quantities.
It would be worth to ................................ good practices.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
RrAf4l7oP8fr0 1
After watching the voiced animation, choose the correct verb form. Po obejrzeniu animacji z lektorem, wybierz prawidłową formę czasownika.
Do you mean, Mean do you, Do you, You need, Do you need, I should go, Could you suggest, did you know, Mean you, Are there data, Do you have, Have you, Are data there, kew you, Should I go, did you knew, Should go I, You could suggest, the irregularities are, irregularities are the, Need you, Suggest could you, are the irregularities, There are data
............................................ a moment?
............................................ on the warehouse quantity of the products in it?
How ............................................?
What ............................................?
............................................ that they could make mistakes here?
............................................ some solutions during the meeting?
............................................ anything else?
............................................ with you?
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
R1ACPQIQtzV4X 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957043917_0 ORDER TO CARRY OUT THE INVENTORY RMDkOCpJE0rub 1 Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957049324_0 Pictures REsqHwwXSIekf 1 Ekonomia i rachunkowość
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R22hEM3IQ2yIl 1 Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
R14VCtNDUGMzT 1 Ekonomia i rachunkowość
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m5b69cb337797da84_1534957057285_0 Game RmNjNwg21b0Fs 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
ROJ6MOeNjlqks 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Rtp9ZJe9v9iwQ 1 Ekonomia i rachunkowość
Ekonomia i rachunkowość Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m5b69cb337797da84_1534957064951_0 Dictionary mkhj4c616f51376978c1_1498134khj4c6_794 account, accounts əˈkaʊnt account, accounts əˈkaʊnt
rachunek, konto księgowe, konto
mjbbhgd16f51376978c1_1498134jbbhgd_899 accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt accounting document, accounting documents əˈkaʊn.tɪŋ ˈdɒk.jə.mənt
m2hfhk516f51376978c1_14981342hfhk5_787 accounting ledger əˈkaʊn.tɪŋ ˈledʒ.ər accounting ledger əˈkaʊn.tɪŋ ˈledʒ.ər
mhdekei16f51376978c1_1498134hdekei_422 accounting policy əˈkaʊn.tɪŋ ˈpɒl.ə.si accounting policy əˈkaʊn.tɪŋ ˈpɒl.ə.si
macfgd316f51376978c1_1498134acfgd3_214 mki3akn16f51376978c1_1498134ki3akn_689 megkfk616f51376978c1_1498134egkfk6_584 analytical account, analytical accounts ˌæn.əˈlɪt.ɪ.kəl əˈkaʊnt analytical account, analytical accounts ˌæn.əˈlɪt.ɪ.kəl əˈkaʊnt
meagmn816f51376978c1_1498134eagmn8_525 mkfkhak16f51376978c1_1498134kfkhak_170 m6nfkhh16f51376978c1_14981346nfkhh_788 mcaejfa16f51376978c1_1498134caejfa_503 balance sheet date ˈbæl.əns ʃiːt deɪt balance sheet date ˈbæl.əns ʃiːt deɪt
mhijmgj16f51376978c1_1498134hijmgj_725 balance sheet operation, balance sheet operations ˈbæl.əns ʃiːt ˌɒp.ərˈeɪ.ʃən balance sheet operation, balance sheet operations ˈbæl.əns ʃiːt ˌɒp.ərˈeɪ.ʃən
mjncndj16f51376978c1_1498134jncndj_407 billing period ˈbɪl.ɪŋ ˈpɪə.ri.əd billing period ˈbɪl.ɪŋ ˈpɪə.ri.əd
mjnn6j916f51376978c1_1498134jnn6j9_852 content, contents kənˈtent content, contents kənˈtent
mi3ni9k16f51376978c1_1498134i3ni9k_362 control account, control accounts kənˈtrəʊl əˈkaʊnt control account, control accounts kənˈtrəʊl əˈkaʊnt
m7cd6cm16f51376978c1_14981347cd6cm_582 correction invoice, correction invoices kəˈrek.ʃən ˈɪn.vɔɪs correction invoice, correction invoices kəˈrek.ʃən ˈɪn.vɔɪs
mih27mh16f51376978c1_1498134ih27mh_648 correction note, correction notes kəˈrek.ʃən nəʊt correction note, correction notes kəˈrek.ʃən nəʊt
mnknnjm16f51376978c1_1498134nknnjm_447 mcf3ggj16f51376978c1_1498134cf3ggj_109 mci4bg616f51376978c1_1498134ci4bg6_913 credit balance ˈkred.ɪt ˈbæl.əns credit balance ˈkred.ɪt ˈbæl.əns
m337af216f51376978c1_1498134337af2_234 credit turnover ˈkred.ɪt ˈtɜːnˌəʊ.vər credit turnover ˈkred.ɪt ˈtɜːnˌəʊ.vər
mmfdbid16f51376978c1_1498134mfdbid_288 current asset, current assets ˈkʌr.ənt ˈæs.et current asset, current assets ˈkʌr.ənt ˈæs.et
m2i8im516f51376978c1_14981342i8im5_414 customs document, customs documents ˈkʌs·təmz ˈdɒk.jə.mənt customs document, customs documents ˈkʌs·təmz ˈdɒk.jə.mənt
mjnejmf16f51376978c1_1498134jnejmf_818 daily summary of documents ˈdeɪ.li ˈsʌm.ər.i əv ˈdɒk.jə.mənt daily summary of documents ˈdeɪ.li ˈsʌm.ər.i əv ˈdɒk.jə.mənt
dzienne zestawienie dowodów
mk838c616f51376978c1_1498134k838c6_991 m9gjmhh16f51376978c1_14981349gjmhh_879 mm68mfb16f51376978c1_1498134m68mfb_519 debit balance ˈdeb.ɪt ˈbæl.əns debit balance ˈdeb.ɪt ˈbæl.əns
mafff2m16f51376978c1_1498134afff2m_670 debit turnover ˈdeb.ɪt ˈtɜːnˌəʊ.vər debit turnover ˈdeb.ɪt ˈtɜːnˌəʊ.vər
mfbkfbm16f51376978c1_1498134fbkfbm_134 debit‑credit account ˈdeb.ɪt‑ˈkred.ɪt əˈkaʊnt debit‑credit account ˈdeb.ɪt‑ˈkred.ɪt əˈkaʊnt
mef4kk216f51376978c1_1498134ef4kk2_370 mknhhbg16f51376978c1_1498134knhhbg_863 double account, double accounts ˈdʌb.əl əˈkaʊnt double account, double accounts ˈdʌb.əl əˈkaʊnt
me2gain16f51376978c1_1498134e2gain_866 double‑entry rule ˈdʌb.əl‑ˈen.tri ruːl double‑entry rule ˈdʌb.əl‑ˈen.tri ruːl
mjdjbmm16f51376978c1_1498134jdjbmm_695 economic benefits iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt economic benefits iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt
mh6mbkc16f51376978c1_1498134h6mbkc_720 economic operation, economic operations iː.kəˈnɒm.ɪk ˌɒp.ərˈeɪ.ʃən economic operation, economic operations iː.kəˈnɒm.ɪk ˌɒp.ərˈeɪ.ʃən
mknhbkn16f51376978c1_1498134knhbkn_628 economic unit, economic units iː.kəˈnɒm.ɪk ˈjuː.nɪt economic unit, economic units iː.kəˈnɒm.ɪk ˈjuː.nɪt
mcgki9m16f51376978c1_1498134cgki9m_732 entry in the register ˈen.tri ɪn ðə ˈredʒ.ɪ.stər entry in the register ˈen.tri ɪn ðə ˈredʒ.ɪ.stər
mkncdnj16f51376978c1_1498134kncdnj_573 mifdgbc16f51376978c1_1498134ifdgbc_622 final credit balance ˈfaɪ.nəl ˈkred.ɪt ˈbæl.əns final credit balance ˈfaɪ.nəl ˈkred.ɪt ˈbæl.əns
mg2mcai16f51376978c1_1498134g2mcai_771 final debit balance ˈfaɪ.nəl ˈdeb.ɪt ˈbæl.əns final debit balance ˈfaɪ.nəl ˈdeb.ɪt ˈbæl.əns
mkmmhab16f51376978c1_1498134kmmhab_274 financial result faɪˈnæn.ʃəl rɪˈzʌlt financial result faɪˈnæn.ʃəl rɪˈzʌlt
mafba7g16f51376978c1_1498134afba7g_838 financial statement, financial statements faɪˈnæn.ʃəl ˈsteɪt.mənt financial statement, financial statements faɪˈnæn.ʃəl ˈsteɪt.mənt
mccmfea16f51376978c1_1498134ccmfea_847 financial year, financial years faɪˈnæn.ʃəl jɪər financial year, financial years faɪˈnæn.ʃəl jɪər
mmc6a4h16f51376978c1_1498134mc6a4h_395 fixed asset, fixed assets fɪkst ˈæs.et fixed asset, fixed assets fɪkst ˈæs.et
m4mi4hh16f51376978c1_14981344mi4hh_925 foreign capital ˈfɒr.ən ˈkæp.ɪ.təl foreign capital ˈfɒr.ən ˈkæp.ɪ.təl
mhdhmdk16f51376978c1_1498134hdhmdk_597 ID number, ID numbers ɪd ˈnʌm.bər ID number, ID numbers ɪd ˈnʌm.bər
m8d8c5i16f51376978c1_14981348d8c5i_848 mk7a2ci16f51376978c1_1498134k7a2ci_665 initial credit balance ɪˈnɪʃ.əl ˈkred.ɪt ˈbæl.əns initial credit balance ɪˈnɪʃ.əl ˈkred.ɪt ˈbæl.əns
saldo początkowe kredytowe
m9jiaeg16f51376978c1_14981349jiaeg_161 initial debit balance ɪˈnɪʃ.əl ˈdeb.ɪt ˈbæl.əns initial debit balance ɪˈnɪʃ.əl ˈdeb.ɪt ˈbæl.əns
saldo początkowe debetowe
mfhm8mk16f51376978c1_1498134fhm8mk_852 integrated accounts ˈɪntɪɡreɪtɪd əˈkaʊnt integrated accounts ˈɪntɪɡreɪtɪd əˈkaʊnt
mf2dnjm16f51376978c1_1498134f2dnjm_476 mdajmbb16f51376978c1_1498134dajmbb_567 ledger ˈledʒ.ər ledger ˈledʒ.ər
księga przychodów i rozchodów
mdhf8ka16f51376978c1_1498134dhf8ka_374 legal form, legal forms ˈliː.ɡəl fɔːm legal form, legal forms ˈliː.ɡəl fɔːm
mh8h2e916f51376978c1_1498134h8h2e9_424 liabilities ˌlaɪ.əˈbɪl.ə.ti liabilities ˌlaɪ.əˈbɪl.ə.ti
mcmkh9416f51376978c1_1498134cmkh94_220 liability, liabilities ˌlaɪ.əˈbɪl.ə.ti liability, liabilities ˌlaɪ.əˈbɪl.ə.ti
m7kacnn16f51376978c1_14981347kacnn_455 madffag16f51376978c1_1498134adffag_402 market price ˈmɑː.kɪt praɪs market price ˈmɑː.kɪt praɪs
m8hk8d516f51376978c1_14981348hk8d5_793 nominal operation, nominal operations ˈnɒm.ɪ.nəl ˌɒp.ərˈeɪ.ʃən nominal operation, nominal operations ˈnɒm.ɪ.nəl ˌɒp.ərˈeɪ.ʃən
m9jid3516f51376978c1_14981349jid35_745 non‑current asset, non‑current assets ˌnɒn‑ˈkʌr.ənt ˈæs.et non‑current asset, non‑current assets ˌnɒn‑ˈkʌr.ənt ˈæs.et
mikiieb16f51376978c1_1498134ikiieb_756 number of the corresponding account, numbers of corresponding accounts ˈnʌm.bər əv ðə ˌkɒr.ɪˈspɒn.dɪŋ əˈkaʊnt number of the corresponding account, numbers of corresponding accounts ˈnʌm.bər əv ðə ˌkɒr.ɪˈspɒn.dɪŋ əˈkaʊnt
numer konta korespondującego
mcgej3a16f51376978c1_1498134cgej3a_526 opening balance ˈəʊ.pən.ɪŋ ˈbæl.əns opening balance ˈəʊ.pən.ɪŋ ˈbæl.əns
mbbhd8a16f51376978c1_1498134bbhd8a_244 payable, payables ˈpeɪ.ə.bəl payable, payables ˈpeɪ.ə.bəl
mn4babi16f51376978c1_1498134n4babi_486 posting to general and subsidiary ledgers ˈpəʊ.stɪŋ tʊ ˈdʒen.ər.əl ənd səbˈsɪd.i.ə.ri ˈledʒ.ər posting to general and subsidiary ledgers ˈpəʊ.stɪŋ tʊ ˈdʒen.ər.əl ənd səbˈsɪd.i.ə.ri ˈledʒ.ər
zasada zapisu powtarzanego
mdcccnn16f51376978c1_1498134dcccnn_454 proof of payment of postal and bank fees pruːf əv ˈpeɪ.mənt əv ˈpəʊ.stəl ənd bæŋk fiː proof of payment of postal and bank fees pruːf əv ˈpeɪ.mənt əv ˈpəʊ.stəl ənd bæŋk fiː
dowody opłat pocztowych i bankowych
m2nbc4c16f51376978c1_14981342nbc4c_190 proof of transfer, proofs of transfer pruːf əv trænsˈfɜːr proof of transfer, proofs of transfer pruːf əv trænsˈfɜːr
m8cn4fj16f51376978c1_14981348cn4fj_547 provision, provisions prəˈvɪʒ.ən provision, provisions prəˈvɪʒ.ən
mfke3nh16f51376978c1_1498134fke3nh_430 purchase price ˈpɜː.tʃəs praɪs purchase price ˈpɜː.tʃəs praɪs
m5kjfdi16f51376978c1_14981345kjfdi_208 real property rɪəl ˈprɒp.ə.ti real property rɪəl ˈprɒp.ə.ti
magjffi16f51376978c1_1498134agjffi_430 receipt, receipts rɪˈsiːt rɪˈsits receipt, receipts rɪˈsiːt rɪˈsits
m9ibmg616f51376978c1_14981349ibmg6_484 short‑term investment, short‑term investments ʃɔːt‑tɜːm ɪnˈvest.mənt short‑term investment, short‑term investments ʃɔːt‑tɜːm ɪnˈvest.mənt
inwestycja krótkoterminowa
m687mgj16f51376978c1_1498134687mgj_884 single account, single accounts ˈsɪŋ.ɡəl əˈkaʊnt single account, single accounts ˈsɪŋ.ɡəl əˈkaʊnt
mk3g46n16f51376978c1_1498134k3g46n_201 sole proprietorship səʊl prəˈpraɪətəʃɪp sole proprietorship səʊl prəˈpraɪətəʃɪp
jednoosobowa działalność gospodarcza
mb7neih16f51376978c1_1498134b7neih_458 meikjan16f51376978c1_1498134eikjan_598 T‑account, T‑accounts ti‑əˈkaʊnt T‑account, T‑accounts ti‑əˈkaʊnt
ma4jkb516f51376978c1_1498134a4jkb5_169 total account turnover ˈtəʊ.təl əˈkaʊnt ˈtɜːnˌəʊ.vər total account turnover ˈtəʊ.təl əˈkaʊnt ˈtɜːnˌəʊ.vər
mdnjaj816f51376978c1_1498134dnjaj8_163 total turnover ˈtəʊ.təl ˈtɜːnˌəʊ.vər total turnover ˈtəʊ.təl ˈtɜːnˌəʊ.vər
mkekg7716f51376978c1_1498134kekg77_918 valuation method, valuation methods ˌvæl.juˈeɪ.ʃən ˈmeθ theta .əd valuation method, valuation methods ˌvæl.juˈeɪ.ʃən ˈmeθ theta .əd
mig7k6k16f51376978c1_1498134ig7k6k_591 valuation of assets and liabilities ˌvæl.juˈeɪ.ʃən əv ˈæs.et ənd ˌlaɪ.əˈbɪl.ə.ti valuation of assets and liabilities ˌvæl.juˈeɪ.ʃən əv ˈæs.et ənd ˌlaɪ.əˈbɪl.ə.ti
m5fh62f16f51376978c1_14981345fh62f_588 VAT invoice, VAT invoices væt ˈɪn.vɔɪs VAT invoice, VAT invoices væt ˈɪn.vɔɪs