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Recruitment

1. Film in the standard version.

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moduł 25.3
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2. Film with subtitles.

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moduł 25.3
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3. Film with subtitles and pauses. Listen and repeat after the speaker.

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moduł 25.3
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4. Film with subtitles and narration.

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moduł 25.3
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Exercise 1
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moduł 25.3
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Exercise 2
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moduł 25.3
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Exercise 3
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moduł 25.3
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Exercise 4
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moduł 25.3
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The initial calculation

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moduł 25.3, The initial calculation is essential before we start to manufacture a new product. Defining the unit cost of production is essential to determine the production profitability. It is also essential for the final price of the product. To calculate the costs, we need various data, for example, wages burden, material costs. The appropriate classification of production, like mass or serial production is also essential. The initial calculation is based, among others, on scale of charges and indicators. It applies to actual costs.
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Exercise 5
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moduł 25.3
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Exercise 6
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moduł 25.3
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Exercise 7
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moduł 25.3
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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.

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Exercise 8
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moduł 25.3
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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.

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Exercise 9
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moduł 25.3
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Exercise 10
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moduł 25.3
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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.

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Exercise 11
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moduł 25.3
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Determining the financial result

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moduł 25.3
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Exercise 12
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moduł 25.3
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Exercise 13
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moduł 25.3
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Exercise 14
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moduł 25.3
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Pictures

The figure shows the cost of business activity, which is the remuneration of employees

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The figure illustrates the cash flow to the company

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The situation shows differences noticed in the course of inventory checking

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Game 1

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moduł 25.3
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Game 2

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moduł 25.3
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Balance accounts

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Exercise 15
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moduł 25.3
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Exercise 16
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moduł 25.3
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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

mnn889g16f51376978c1_1498134nn889g_379
Donation (n. C) dəʊˈneɪ.ʃən
Donation (n. C) dəʊˈneɪ.ʃən

Darowizna

mjma7gc16f51376978c1_1498134jma7gc_814
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

mik5h3j16f51376978c1_1498134ik5h3j_521
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

m4mbngm16f51376978c1_14981344mbngm_866
Income (n. C, U) ˈɪn.kʌm
Income (n. C, U) ˈɪn.kʌm

Przychód

mg9dg6e16f51376978c1_1498134g9dg6e_941
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

m8ck3ke16f51376978c1_14981348ck3ke_515
International accounting standards (n. plural) ˌɪntəˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
International accounting standards (n. plural) ˌɪntəˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz

Międzynarodowe standardy rachunkowości

mcajbma16f51376978c1_1498134cajbma_587
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

manfd7516f51376978c1_1498134anfd75_651
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

mhhim4h16f51376978c1_1498134hhim4h_966
Mass production (n. U) mæs prəˈdʌk.ʃən
Mass production (n. U) mæs prəˈdʌk.ʃən

Produkcja masowa

m73j6cd16f51376978c1_149813473j6cd_478
Material cost (n. C) məˈtɪə.ri.əl kɒst
Material cost (n. C) məˈtɪə.ri.əl kɒst

Koszt materiałowy

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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

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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

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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

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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

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Production profitability (phrase) prəˈdʌk.ʃən ˌprɒfɪtəˈbɪlɪti
Production profitability (phrase) prəˈdʌk.ʃən ˌprɒfɪtəˈbɪlɪti

Opłacalność produkcji

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Provision of the law (n. C) prəˈvɪʒᵊn ɒv ðiː lɔː
Provision of the law (n. C) prəˈvɪʒᵊn ɒv ðiː lɔː

Przepis prawa

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Purchase price ˈpɜː.tʃəs praɪs
Purchase price ˈpɜː.tʃəs praɪs

Cena nabycia

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Purchased (adj.) ˈpɜːtʃəst
Purchased (adj.) ˈpɜːtʃəst

Zakupiony

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Record (n. C) rɪˈkɔːd
Record (n. C) rɪˈkɔːd

Ewidencja

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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

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Scale of charge (n. C) skeɪl ɒv tʃɑːdʒ
Scale of charge (n. C) skeɪl ɒv tʃɑːdʒ

Taryfikator

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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

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sold product (n. C) səʊld ˈprɒd.ʌkt
sold product (n. C) səʊld ˈprɒd.ʌkt

Sprzedawany produkt

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Source of legal regulations (phrase) sɔːs ɒv ˈliːɡᵊl ˌreɡjəˈleɪʃənz
Source of legal regulations (phrase) sɔːs ɒv ˈliːɡᵊl ˌreɡjəˈleɪʃənz

Źródło przepisów prawnych

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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

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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

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Training activity (n. C) ˈtreɪ.nɪŋ ækˈtɪv.ə.ti
Training activity (n. C) ˈtreɪ.nɪŋ ækˈtɪv.ə.ti

Działalność szkoleniowa

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Unit cost of production (phrase) ˈjuː.nɪt kɒst ɒv prəˈdʌkʃᵊn
Unit cost of production (phrase) ˈjuː.nɪt kɒst ɒv prəˈdʌkʃᵊn

Jednostkowy koszt wytworzenia

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Valuation (n. C, U) ˌvæl.juˈeɪ.ʃən
Valuation (n. C, U) ˌvæl.juˈeɪ.ʃən

Wycena

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Valuer (n. C) ˈvæl.juː.ər
Valuer (n. C) ˈvæl.juː.ər

Rzeczoznawca

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Variety of operations (phrase) vəˈraɪəti ɒv ˌɒpᵊrˈeɪʃᵊnz
Variety of operations (phrase) vəˈraɪəti ɒv ˌɒpᵊrˈeɪʃᵊnz

Różnorodność operacji

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Wages burden (n. C) ˈweɪ·dʒəz ˈbɜː.dən
Wages burden (n. C) ˈweɪ·dʒəz ˈbɜː.dən

Obciążenie płacami

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Write off (n. C) ˈraɪ.tɒf
Write off (n. C) ˈraɪ.tɒf

Odpis