Jesteś księgową lub księgowym, a może planujesz wkrótce nim zostać? Nawet jeśli nie, kiedy obracasz się w świecie biznesu, zapewne chcesz móc rozmawiać o każdym aspekcie działalności — w tym o przydatnych kwestiach, takich jak księgowość. Bez względu na wszystko, możesz poprawić swój biznesowy angielski, ucząc się kilku kluczowych terminów księgowych.
Assets
Definicja: Everything a company owns, including cash, accounts receivable (money a company is going to receive, see below), property and goods.
Capital
Definicja: Cash and funds, but also machinery and tangible assets that can contribute to earning more money, like computers, company vehicles, etc. Intangible assets like expertise or reputation are not considered to be capital.
Debit
Definicja: An entry that shows what a company spends. Debits are recorded on the left side of an account.
Credit
Definicja: An entry that shows how much money a company receives. Credits are recorded on the right side of accounts.
Profit
Definicja: The money a business is left with after deducting all the expenses.
Liabilities
Definicja: Everything that a company owes to others, like loans and mortgages.
Net
Definicja: An amount of money that is left after taxes have been paid.
Gross
Definicja: An amount of money before taxes are deducted.
Revenue
Definicja: The total amount of money a company receives from the services or products it sells. The revenue is higher than the profit because, in order to calculate the profit, you need first to see the costs of doing business.
Cash Flow
Definicja: Money coming in (inflows) and going out (outflows) of a company.
Payroll
Definicja: A list of all a company’s employees and their salaries. The word payroll also refers to the total amount of money a company pays its employees.
Financial Statements
Definicja: Documents that show the financial situation of a company. They include the balance sheet (showing assets, liabilities and shareholders’ equity, see above), the income statement (showing revenues and expenses) and the statement of cash flows (showing cash flow fluctuations in a certain accounting period).
A teraz pytanie do księgowych - jakiego słówka angielskiego zdarza Wam się używać najczęściej? :)