angielski - financial control II

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majątek obrotowy
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current assets
floating assets are those which be consumed or turned into cash in the ordinary course of business
majątek trwały
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fixed assets
capital assets such as land, buildings, machines cannot be sold or turned into cash, as they are required for making and selling the firm's product.
wartości niematerialne i prawne
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intangible assets
intangible assets are those whose value can only be quantified or turned into cash with difficulty, such as goodwill, patents, copyrights and trade marks.
środki płynne, aktywa płynne
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liquid assets
available assets are anything that can quickly be turned into cash.
aktywa netto
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net assets
assets minus liabilities
kapitał obrotowy
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net current assets
working capital are the excess of current assets over current liabilities
aktywa zużywalne
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wasting assets
wasting assets are those which are gradually exhausted in production and cannot be replaced.
być niewypłacalnym, na minusie
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be in the red
być wypłacalnym, na plusie
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be in the black
mieć dodatnie saldo na koncie bankowym
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be in credit
mieć poczucie czegoś (np. czasu) / być z czymś na bieżąco
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keep track of
per procura, z upoważnieniem
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by proxy
większość
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majority
mniejszość
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minority
jednogłośny
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unanimous
powstrzymywać się od głosu
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refrain from voting
decydujący głos
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casting vote
remis
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tie
zestawienie przepływów finansowych
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cash flow statement
indicate inflow and outflow of money over a specific period, in particular to make sure it doesn't run out
zestawienie finansowe
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balance sheet
provide a snapshot of a business's value at a particular point in time, showing what it has and what it owes;
rachunek zysków i strat
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profit and loss account
show managers whether a business made or lost money over a specific period
śledzić (np. rozwój)
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track
wpływy gotówkowe
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cash receipts
płatność gotówkowa
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cash payment
zysk brutto
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gross profit
długoterminowe zobowiązania
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long-term liabilities
lista płac
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payroll
surowiec
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raw material
instalacje i urządzenia
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plant
zobowiązania
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accounts payable
deprecjacja
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depreciation
zmuszać
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compel
opiekun
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carer
umożliwić
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enable
zapobiegać
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prevent
prognozować
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forecast
arkusz kalkulacyjny
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spreadsheet
kończyć się, wyczerpywać
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run out of
use all of sth and not have any left
szybki ogląd, / zdjęcie
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snapshot
a short explanation or description that tells you what a particular situation or place is like

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