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Financial analysis of a company

1. Film in the standard version.

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moduł 7.3

2. Film with subtitles.

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moduł 7.3

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

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moduł 7.3

4. Film with subtitles and narration.

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moduł 7.3
Exercise 1
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moduł 7.3
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Calculation of pork livestock production

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moduł 7.3, Direct costs are costs that without a doubt can be classified to a specific business activity and their amount is proportional to the production scale. In the case of pork livestock production, direct costs include purchased feed, costs of feed produced on-farm with a commodity potential, veterinary services and purchase of a piglet. Income are the finances coming into the company from sale of products, goods, net services, (without VAT) or other operations which are a part of the basic business activities of the company within a specific accounting period. Direct surplus - it is the production value less the direct costs incurred during that production. Indirect costs mean those costs that cannot be assigned to a specific business activity. Indirect costs in the production of pork livestock include: amortization, which is the depreciation of fixed assets, costs of paid work and other costs, f. ex. insurance costs, taxes, energy. Total costs are a sum of direct and indirect costs. Net agricultural income - is a direct surplus minus the direct cost. The workload of the farmer is not included in the calculation. The remuneration for their work is a part of the agricultural income.
Exercise 2
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moduł 7.3
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The company’s assets and their financing sources

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moduł 7.3
Exercise 3
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ćwiczenie 1
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Financial statement

The hypertext is a description of financial statement elements

Financial statement consists of three basic elements: balance, profit and loss statement and additional information.

Balance shows the assets in the company possession and the financing sources of those assets (liabilities).

Profit and loss statement shows income, costs, profit and loss. The elements of the profit and loss statement must be shown in order and way specified by the Act. Income is divided into:

- income from operationsme8824ac6a31894e6_1498552874009_0operations,

- other operational income

- financial income.

Income from operations included:

- income from sales of products -finished goodsme8824ac6a31894e6_1498553002043_0finished goods, intermediate productsme8824ac6a31894e6_1498553023865_0intermediate products or services and work, income from material sales

- occurring when unused reserve of materials is sold.

Costs are divided into:

- operational costs,

- other operational costs,

- financial costs.

Operational costs include:

- consumption of materials and energy,

- remuneration (but only for employees connected with production),

- amortization,

- outsources servicesme8824ac6a31894e6_1498553042279_0outsources services,

- social securityme8824ac6a31894e6_1498553059781_0social security.

Other operational income and costs are connected with:

- sale of the fixed assetsme8824ac6a31894e6_1498553095417_0fixed assets,

- intangible assets,

- with damagesme8824ac6a31894e6_1498553114491_0damages,

- fines,

- with donationsme8824ac6a31894e6_1498553135489_0donations.

The company can also conduct financial activitiesme8824ac6a31894e6_1498553145317_0financial activities. Financial income consist of:

- dividendsme8824ac6a31894e6_1498553161056_0dividends,

- interest rates on investmentme8824ac6a31894e6_1498553176094_0investment accounts and granted loans,

- exchange gainsme8824ac6a31894e6_1498553192068_0exchange gains

Positive difference between income and costs means that there is a profit. If the difference is negative, then the company incurred a loss.

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Exercise 4
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ćwiczenie 2
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The inspection report

Text contains recommendations regarding the document workflow in the company. Due to finding some irregularities during an inspection, the inspecting body has issued recommendations that can be used both in traditional and modern (electronic) document workflow.

Due to finding irregularities in document workflowme8824ac6a31894e6_1498553459996_0document workflow andstorageme8824ac6a31894e6_1498553490948_0storage in your company, the following rules are recommended:

- saving documents in one specific area ;

- setting up one method for naming documents. Additionally, to facilitate the viewing of documents, it is best to create widely accepted keyphrases - shortcuts/symbols - in order to classify in a faster and easier way:

- adding the date to the document name, - proper organization of documents

-creating one folder for documents relating to one particular area,

- creating backup copies of documents. Keeping back‑up copiesme8824ac6a31894e6_1498553509423_0back‑up copies in the so‑called cloud should also be considered.

The dynamic development of your company allows to predict that the number of documents entering your company will be increasing. Therefore, we recommend purchasing a professional software or application supporting theelectronic document workflowme8824ac6a31894e6_1498553527919_0electronic document workflow in the company.

The additional benefits are:

lowering the operational costsme8824ac6a31894e6_1498553545943_0operational costs,

improving work in the company,

optimization of information workflowme8824ac6a31894e6_1498553563051_0information workflow,

process monitoringme8824ac6a31894e6_1498553734807_0process monitoring at all stages, minimizing the risk of their loss,

and saving time. The workplace is obliged to keep in the archive for 50 years the personal records, payrollsme8824ac6a31894e6_1498553584466_0payrolls, payroll cardsme8824ac6a31894e6_1498553595483_0payroll cards, contractsme8824ac6a31894e6_1498553616192_0contracts and billsme8824ac6a31894e6_1498553637980_0bills for commissioned workme8824ac6a31894e6_1498553653279_0commissioned work, with social security, which is used to calculate the pensionme8824ac6a31894e6_1498553693484_0pension or retirement pension basisme8824ac6a31894e6_1498553675391_0retirement pension basis. Documents which are not accounting documentsme8824ac6a31894e6_1498553706050_0accounting documents can be stored for 5 years.

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The market situation for sugar

Farmers talk about the perspectives of sugar beet cultivation in the context of foreign trade. The farmers debate about whether or not they should increase the area of beer cultivation as the price of beet roots is falling. It might be due to an increase of imported sugar from South America, made from sugarcane.The farmers conclude that the situation on the international markets has a direct influence on their decisions.

- Good morning neighbour.

- Morning. What’s new?

- I’m just returning from the meeting of the sugar beet producers groupme8824ac6a31894e6_1498554735994_0producers group.

- What perspectives does that trade have?

- It isn’t good. The national production of sugar is still on a downward trend.

- What’s the reason for this?

- It is the effect of an increase of cane sugar importedme8824ac6a31894e6_1498555748847_0imported from South America, the price of which is competitiveme8824ac6a31894e6_1498555817474_0competitive towards beet sugar.

- Why?

- The workforceme8824ac6a31894e6_1498555842587_0workforce is cheaper there and the manufacturing costsme8824ac6a31894e6_1498555873304_0manufacturing costs of the raw material are different.

- And you have invested in new combine harvester…

- Yes, I took out a loanme8824ac6a31894e6_1498555896001_0took out a loan, and the machine is only working for a few days a year.

- So its value is decreasing despite that it is not exploited.

- Yes, its moral wearme8824ac6a31894e6_1498555980894_0moral wear is greater than itswear and tearme8824ac6a31894e6_1498556044980_0wear and tear.

- Maybe you should offer some harvesting services?

- I did that last year and the income was smaller than the fuel, repair, servicing and insurance costs. That activity was not profitable and I had incurred a loss.

- Did you do it yourself?

- No, as a part of a business activity, I have hired a combine harvester operator using a contract for mandateme8824ac6a31894e6_1498556057479_0contract for mandate.

- Isn’t conducting business activity complicated?

- No, finances and documentation are handled by my daughter who has an accounting office.me8824ac6a31894e6_1498556089359_0accounting office. She handles accountancyme8824ac6a31894e6_1498556117805_0accountancy, personal and property insurance, financial liabilities,and taxes.

- Is she handling it well?

- Perfectly! Not long ago, I had an inspection from the National Labour Inspectorateme8824ac6a31894e6_1498556223337_0National Labour Inspectorateand it turned out that all of the documents regarding employment and salary calculation were in perfect order.

- And what does your son do?

- He is also supporting my business. He takes care of marketingme8824ac6a31894e6_1498556140485_0marketing, customer relationsme8824ac6a31894e6_1498556259506_0customer relations and raw material deliveries.

- You have turned a small farm into a real business!

- Actually it is just a small family business, but I have plans for its further development.

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Exercise 5
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moduł 7.3
Exercise 6
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ćwiczenie 7
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Basic information about account ledgers together with their division.

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moduł 7.3
Exercise 7
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ćwiczenie 5
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Pictures

Familiarize yourself with the content of the picture.

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Translate the names of individual elements of profit and loss statement visible on the figure into Polish.

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Look at the photo and read the terms used in the accounting software

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Game

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moduł 7.3
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Dictionary

account balance (n. C) əˈkaʊnt ˈbæləns
account balance (n. C) əˈkaʊnt ˈbæləns

saldo konta

account ledger (n. C) əˈkaʊnt ˈledʒə
account ledger (n. C) əˈkaʊnt ˈledʒə

konto księgowe

accountancy (n. U) əˈkaʊntənsi
accountancy (n. U) əˈkaʊntənsi

księgowość

accounting document (n. C) əˈkaʊntɪŋ ˈdɒkjəmənt
accounting document (n. C) əˈkaʊntɪŋ ˈdɒkjəmənt

dowód księgowy

accounting office (n. C) əˈkaʊntɪŋ ˈɒfɪs
accounting office (n. C) əˈkaʊntɪŋ ˈɒfɪs

biuro rachunkowe

accounting year (n. C) ə'kaʊnt̬ɪŋ jiə
accounting year (n. C) ə'kaʊnt̬ɪŋ jiə

rok obrachunkowy

amortization (n. U) əˌmɔːtaɪˈzeɪʃᵊn
amortization (n. U) əˌmɔːtaɪˈzeɪʃᵊn

amortyzacja

asset (n. C) ˈæset
asset (n. C) ˈæset

składnik aktywów

assets (n. C, usually plural) ˈæsets
assets (n. C, usually plural) ˈæsets

aktywa, składniki majątku

backup copy (n. C) ˈbækʌp ˈkɒpi
backup copy (n. C) ˈbækʌp ˈkɒpi

kopia zapasowa

balance (n. C) ˈbæləns
balance (n. C) ˈbæləns

bilans

balance sheet account (n. C) ˈbæləns ʃiːt əˈkaʊnt
balance sheet account (n. C) ˈbæləns ʃiːt əˈkaʊnt

konto bilansowe

bill (n. C) bɪl
bill (n. C) bɪl

rachunek

business event (n. C) ˈbɪznɪs ɪˈvent
business event (n. C) ˈbɪznɪs ɪˈvent

zdarzenie gospodarcze

business operation (n. C) ˈbɪznɪs ˌɒpərˈeɪʃən
business operation (n. C) ˈbɪznɪs ˌɒpərˈeɪʃən

operacja gospodarcza

capital (n. U) ˈkæpɪtəl
capital (n. U) ˈkæpɪtəl

kapitał

charging an account (phrase) ˈtʃɑːdʒɪŋ æn əˈkaʊnt
charging an account (phrase) ˈtʃɑːdʒɪŋ æn əˈkaʊnt

obciążenie konta

closing balance (n. C) ˈkləʊzɪŋ ˈbæləns
closing balance (n. C) ˈkləʊzɪŋ ˈbæləns

saldo końcowe

commissioned work (n. C, U) kəˈmɪʃənd wɜːk
commissioned work (n. C, U) kəˈmɪʃənd wɜːk

prace zlecone

company assets (n. C, usually plural) ˈkʌmpəni ˈæsets
company assets (n. C, usually plural) ˈkʌmpəni ˈæsets

majątek przedsiębiorstwa

competitive (adj.) kəmˈpetɪtɪv
competitive (adj.) kəmˈpetɪtɪv

konkurencyjny

contract (n. C) ˈkɒntrækt
contract (n. C) ˈkɒntrækt

umowa

contract of mandate (n. C) ˈkɒntrækt ɒv ˈmændeɪt
contract of mandate (n. C) ˈkɒntrækt ɒv ˈmændeɪt

umowa‑zlecenie

cost (n. C) kɒst
cost (n. C) kɒst

koszt

credit (n. C, U) ˈkredɪt
credit (n. C, U) ˈkredɪt

kredyt

credit account (n. C) ˈkredɪt əˈkaʊnt
credit account (n. C) ˈkredɪt əˈkaʊnt

konto pasywne

crediting an account (phrase) ˈkredɪtɪŋ æn əˈkaʊnt
crediting an account (phrase) ˈkredɪtɪŋ æn əˈkaʊnt

uznanie konta

current assets (n. C, usually plural) ˈkʌrənt ˈæsets
current assets (n. C, usually plural) ˈkʌrənt ˈæsets

aktywa obrotowe

customer relations (n. plural) ˈkʌstəmə rɪˈleɪʃənz
customer relations (n. plural) ˈkʌstəmə rɪˈleɪʃənz

kontakty z klientami

damages (n. plural) ˈdæmɪdʒɪz
damages (n. plural) ˈdæmɪdʒɪz

odszkodowania

debit (n. C, U) ˈdebɪt
debit (n. C, U) ˈdebɪt

debet, ciężar konta, winien

debit account (n. C) ˈdebɪt əˈkaʊnt
debit account (n. C) ˈdebɪt əˈkaʊnt

konto aktywne

direct cost (n. C) daɪˈrekt kɒst
direct cost (n. C) daɪˈrekt kɒst

koszt bezpośredni

direct surplus (n. C, U) daɪˈrekt ˈsɜːpləs
direct surplus (n. C, U) daɪˈrekt ˈsɜːpləs

nadwyżka bezpośrednia

dividend (n. C) ˈdɪvɪdend
dividend (n. C) ˈdɪvɪdend

dywidenda

document storage (n. U) ˈdɒkjəmənt ˈstɔːrɪdʒ
document storage (n. U) ˈdɒkjəmənt ˈstɔːrɪdʒ

przechowywanie dokumentów

document workflow (n. C, U) ˈdɒkjəmənt ˈwɜːkfləʊ
document workflow (n. C, U) ˈdɒkjəmənt ˈwɜːkfləʊ

obieg dokumentów

donation (n. C) dəʊˈneɪʃən
donation (n. C) dəʊˈneɪʃən

darowizna

electronic document workflow (n. C, U) ɪˌlekˈtrɒnɪk ˈdɒkjəmənt ˈwɜːkfləʊ
electronic document workflow (n. C, U) ɪˌlekˈtrɒnɪk ˈdɒkjəmənt ˈwɜːkfləʊ

elektroniczny obieg dokumentów

exchange rate difference (phrase) ɪksˈtʃeɪndʒ reɪt ˈdɪfərəns
exchange rate difference (phrase) ɪksˈtʃeɪndʒ reɪt ˈdɪfərəns

różnica kursowa

feed produced on‑farm with a commodity potential (phrase) fiːd prəˈdjuːst ˈɒnfɑːm wɪð ə kəˈmɒdəti pəˈtenʃəl
feed produced on‑farm with a commodity potential (phrase) fiːd prəˈdjuːst ˈɒnfɑːm wɪð ə kəˈmɒdəti pəˈtenʃəl

pasze własne potencjalnie towarowe

financial activity (n. C, U) faɪˈnænʃəl ækˈtɪvəti
financial activity (n. C, U) faɪˈnænʃəl ækˈtɪvəti

działalność finansowa

financial statement (n. C) faɪ'nænᵗʃᵊl 'steɪtmənt
financial statement (n. C) faɪ'nænᵗʃᵊl 'steɪtmənt

sprawozdanie finansowe

financial situation (n. C) faɪ'nænᵗʃᵊl ˌsɪtʃu'eɪʃᵊn
financial situation (n. C) faɪ'nænᵗʃᵊl ˌsɪtʃu'eɪʃᵊn

sytuacja finansowa

finished goods (n. plural) ˈfɪnɪʃt ɡʊdz
finished goods (n. plural) ˈfɪnɪʃt ɡʊdz

wyroby gotowe

fixed assets (n. C, usually plural) fɪkst ˈæsets
fixed assets (n. C, usually plural) fɪkst ˈæsets

aktywa trwałe, środki trwałe, majątek trwały

for credit (phrase) fɔː ˈkredɪt
for credit (phrase) fɔː ˈkredɪt

dobro konta

foreign capital (n. U) ˈfɒrɪn ˈkæpɪtəl
foreign capital (n. U) ˈfɒrɪn ˈkæpɪtəl

kapitał obcy

goods (n. plural) ɡʊdz
goods (n. plural) ɡʊdz

dobra

import (n. C, U) ˈɪmpɔːt
import (n. C, U) ˈɪmpɔːt

import

income (n. C, U) ˈɪŋkʌm
income (n. C, U) ˈɪŋkʌm

przychód

indirect cost (n. C) ˌɪndaɪˈrekt kɒst
indirect cost (n. C) ˌɪndaɪˈrekt kɒst

koszt pośredni

information flow (n. C, U) ˌɪnfəˈmeɪʃən fləʊ
information flow (n. C, U) ˌɪnfəˈmeɪʃən fləʊ

przepływ informacji

intangible assets (n. C, usually plural) ɪnˈtændʒəbl ˈæsets
intangible assets (n. C, usually plural) ɪnˈtændʒəbl ˈæsets

wartości niematerialne i prawne

intermediate product (n. C) ˌɪntəˈmiːdiət ˈprɒdʌkt
intermediate product (n. C) ˌɪntəˈmiːdiət ˈprɒdʌkt

półprodukt

investment (n. C) ɪnˈvestmənt
investment (n. C) ɪnˈvestmənt

inwestycja, lokata

liabilities (n. C, usually plural) ˌlaɪəˈbɪlətiz
liabilities (n. C, usually plural) ˌlaɪəˈbɪlətiz

pasywa

liability (n. C) ˌlaɪəˈbɪləti
liability (n. C) ˌlaɪəˈbɪləti

składnik pasywów

manufacturing cost (n. C) ˌmænjəˈfæktʃərɪŋ kɒst
manufacturing cost (n. C) ˌmænjəˈfæktʃərɪŋ kɒst

koszt wytwarzania

marketing (n. U) ˈmɑːkɪtɪŋ
marketing (n. U) ˈmɑːkɪtɪŋ

marketing

moral wear (n. U) ˈmɒrəl weə
moral wear (n. U) ˈmɒrəl weə

zużycie moralne

net agricultural income (n. C, U) net ˌæɡrɪˈkʌltʃərəl ˈɪŋkʌm
net agricultural income (n. C, U) net ˌæɡrɪˈkʌltʃərəl ˈɪŋkʌm

dochód rolniczy netto

net service (n. C, U) net ˈsɜːvɪs
net service (n. C, U) net ˈsɜːvɪs

usługa netto

opening balance (n. C) ˈəʊpənɪŋ ˈbæləns
opening balance (n. C) ˈəʊpənɪŋ ˈbæləns

saldo początkowe

operation (n. C) ˌɒpərˈeɪʃən
operation (n. C) ˌɒpərˈeɪʃən

działalność operacyjna

operational costs (n. plural) ˌɒpərˈeɪʃənəl kɒsts
operational costs (n. plural) ˌɒpərˈeɪʃənəl kɒsts

koszty operacyjne

outsourced service (n. C) ˈaʊt.sɔːst ˈsɜːvɪs
outsourced service (n. C) ˈaʊt.sɔːst ˈsɜːvɪs

usługa obca

paid work (n. U) peɪd wɜːk
paid work (n. U) peɪd wɜːk

praca najemna

payables (n. C, usually plural) ˈpeɪəbəls
payables (n. C, usually plural) ˈpeɪəbəls

zobowiązania

payroll (n. C) ˈpeɪrəʊl
payroll (n. C) ˈpeɪrəʊl

lista płac

payroll card (n. C) ˈpeɪ.rəʊl kɑːd
payroll card (n. C) ˈpeɪ.rəʊl kɑːd

karta wynagrodzeń

pension (n. C) ˈpenʃən
pension (n. C) ˈpenʃən

renta

private equity (n. C, U) ˈpraɪvɪt ˈekwɪti
private equity (n. C, U) ˈpraɪvɪt ˈekwɪti

kapitał własny

process monitoring (n. U) ˈprəʊses ˈmɒnɪtərɪŋ
process monitoring (n. U) ˈprəʊses ˈmɒnɪtərɪŋ

monitorowanie procesów

producers group (n. C) prəˈdjuːsəz ɡruːp
producers group (n. C) prəˈdjuːsəz ɡruːp

grupa producentów

production scale (n. C, U) prəˈdʌkʃən skeɪl
production scale (n. C, U) prəˈdʌkʃən skeɪl

skala produkcji

production value (n. C, U) prəˈdʌkʃən ˈvæljuː
production value (n. C, U) prəˈdʌkʃən ˈvæljuː

wartość produkcji

profit (n. C, U) ˈprɒfɪt
profit (n. C, U) ˈprɒfɪt

zysk

profit and loss statement (n. C) ˈprɒfɪt ænd lɒs ˈsteɪtmənt
profit and loss statement (n. C) ˈprɒfɪt ænd lɒs ˈsteɪtmənt

rachunek zysków i strat

profitability (n. U) ˌprɒfɪtəˈbɪləti
profitability (n. U) ˌprɒfɪtəˈbɪləti

rentowność

receivables (n. C, usually plural) rɪˈsiːvəblz
receivables (n. C, usually plural) rɪˈsiːvəblz

należności

rent (n. C, U) rent
rent (n. C, U) rent

czynsz

reserves (n. C, usually plural) rɪˈzɜːvz
reserves (n. C, usually plural) rɪˈzɜːvz

zapasy

retirement pension basis (n. C) rɪˈtaɪəmənt ˈpenʃən ˈbeɪsɪs
retirement pension basis (n. C) rɪˈtaɪəmənt ˈpenʃən ˈbeɪsɪs

wymiar emerytury

settlement period (n. C) ˈsetlmənt ˈpɪəriəd
settlement period (n. C) ˈsetlmənt ˈpɪəriəd

okres rozliczeniowy

share capital (n. U) ʃeə ˈkæpɪtəl
share capital (n. U) ʃeə ˈkæpɪtəl

kapitał podstawowy

social (adj.) ˈsəʊʃəl
social (adj.) ˈsəʊʃəl

socjalne

social security (n. U) ˈsəʊʃəl sɪˈkjʊərəti
social security (n. U) ˈsəʊʃəl sɪˈkjʊərəti

ubezpieczenia społeczne

supplementary capital (n. U) sʌplɪˈmentəri ˈkæpɪtəl
supplementary capital (n. U) sʌplɪˈmentəri ˈkæpɪtəl

kapitał zapasowy

take out a loan (phrase) teɪk aʊt ə ləʊn
take out a loan (phrase) teɪk aʊt ə ləʊn

zaciągnąć kredyt

tangible fixed assets (n. C, usually plural) ˈtændʒəbl fɪkst ˈæsets
tangible fixed assets (n. C, usually plural) ˈtændʒəbl fɪkst ˈæsets

rzeczowe aktywa trwałe

The National Labour Inspectorate (n. C) ðiː ˈnæʃənəl ˈleɪbə ɪnˈspektərət
The National Labour Inspectorate (n. C) ðiː ˈnæʃənəl ˈleɪbə ɪnˈspektərət

Państwowa Inspekcja Pracy

total costs (n. plural) ˈtəʊtəl kɒsts
total costs (n. plural) ˈtəʊtəl kɒsts

koszty całkowite

trade (n. C) treɪd
trade (n. C) treɪd

branża

turnover (n. C, U) ˈtɜːnˌəʊvə
turnover (n. C, U) ˈtɜːnˌəʊvə

obrót

VAT (n. C) ˌviːeɪˈtiː
VAT (n. C) ˌviːeɪˈtiː

podatek VAT

wear and tear (phrase) ˌweər ænd ˈteə
wear and tear (phrase) ˌweər ænd ˈteə

zużycie fizyczne

workforce (n. C) ˈwɜːkfɔːs
workforce (n. C) ˈwɜːkfɔːs

siła robocza