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We are taking a loan

1. Film in the standard version.

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moduł 7.1

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 7.1

4. Film with subtitles and narration.

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moduł 7.1
Exercise 1
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ćwiczenie 1
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Let’s start a business - an oil mill

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moduł 7.1, Before making the decision about starting a business, you have to prepare a business plan. It is important to determine: the sector in which the company will operate, the consumers’ needs and development opportunities. Describe the activity and determine how the company meets market expectations / needs and present a vision for development and specific objectives. So what do you need to know? You need to know how many oil mills are operating in the area, what is the volume of their production, what range of oils they have, and what are the prices of their products. It is a good idea to find a market niche, e.g. you can start producing oil from unusual raw materials or in a very unique way. It is necessary to determine at what scale of activity the revenues will cover its costs. Will it be profitable for us? You should plan the management staff, dealers, advertising and marketing department as well as the production staff. It is necessary to plan the distribution channels of the product. Direct sales are possible: straight from the farm, over the Internet or at marketplaces.Intermediate sales are carried out: through shops, restaurants, wholesalers on the basis of contracts and commercial contracts. It is important to analyze the sources of financing the company: a credit, some extra funding from the European Union? Your own capital? After making a decision, give it a formal character - register your activity with CEIDG (Central Registration and Information On Business)
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Farm organigram

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moduł 7.1
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Training course

The dialogue between two farmers concerning holding accounts of the farm. The farmer (R) prepares invoices for the purchase of fuel in order to obtain excise dutym21e2f42dce1fb0de_1498549704034_0excise duty reimbursement, and other VAT invoices that he should deliver to the accounting office. The farmer's wife (ZR) is considering undertaking a training course in accounting, using computer programs.

- Ewa, the first deadline for submitting a request for reimbursement of excise duty to the mayor is approaching. I will need your help.

- How can I help you?

- Please sort the invoicesm21e2f42dce1fb0de_1498549749328_0invoices from the fuel purchase which I should attach to the application.

- All of them?

- No, only those that concern diesel fuel used for agricultural production in our farm.

- What will the taxreturn limitm21e2f42dce1fb0de_1498549771316_0return limit be this year?

- This year we will get a return of 86 zł to 1 ha of agricultural land.

- That's a lot. When are you going to the Municipal Officem21e2f42dce1fb0de_1498549789690_0Municipal Office?

- I planned on leaving on Thursday.

- I’m asking because they called from theAccounting Officem21e2f42dce1fb0de_1498549810833_0Accounting Office and reminded me to deliver the invoices for purchase of goods, materials, products and services made this month.

- Will we have such invoices?

- Yes, we have bought rapeseed seeds for sowing for our millm21e2f42dce1fb0de_1498549832151_0mill.

- It’s a good thing that you remember that. As soon as I am in the Accounting Office, I will settle the feem21e2f42dce1fb0de_1498549844666_0settle the fee forrunning the financial settlementsm21e2f42dce1fb0de_1498549867319_0running the financial settlements of our farm.

- You know Janek, I saw an offer on the Internet of agricultural training in various production branchesm21e2f42dce1fb0de_1498549903453_0production branches anddepartmentsm21e2f42dce1fb0de_1498549884787_0departments and in accountingm21e2f42dce1fb0de_1498549921895_0accounting.

- Yes?

- I was thinking of undertaking a training course in accounting.

- It can be an expensive training...

- No, because it will be fundedm21e2f42dce1fb0de_1498549934532_0fundedentirely by theEU fundsm21e2f42dce1fb0de_1498549953845_0EU funds. During the training I will be able to learn how to use a computer programm21e2f42dce1fb0de_1498549977781_0computer program to hold accounts.

- Who are the trainers?

- The employees of agricultural colleges and agricultural counseling centers, as well as practicing accountantsm21e2f42dce1fb0de_1498549994834_0practicing accountants.

- It's a very good idea! You should participate.

- After completing such a course I would be able to carry out all the settlements on our farm.

- Great! This way we would savem21e2f42dce1fb0de_1498550014717_0saveon monthly feesm21e2f42dce1fb0de_1498550029236_0monthly fees for keeping the accounting recordsm21e2f42dce1fb0de_1498550052258_0accounting records.

Exercise 2
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ćwiczenie 3
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Support for entrepreneurs in the countryside

This note is coming from the employees of the Agency for Restructuring and Modernisation of Agriculture, relating to the possibilities of obtaining funds for setting up a non‑agricultural activity in rural areas.

Dear Madam
In response to your questions in the email, I would like to inform you that the Agency for Restructuring and Modernization of Agriculturem21e2f42dce1fb0de_1528207418315_0Agency for Restructuring and Modernization of Agriculture
offers various possibilities for co‑financing projectsm21e2f42dce1fb0de_1498550481663_0co‑financing projects in the rural areas under theRural Development Programmem21e2f42dce1fb0de_1498550506473_0Rural Development Programme. Currently, the call for proposalsm21e2f42dce1fb0de_1498550523894_0call for proposals for the following actions is being conducted:

Modernization of agricultural holdings

  1. Incentivesm21e2f42dce1fb0de_1498550543701_0Incentives for young farmers

  2. Aid for startingm21e2f42dce1fb0de_1498550563730_0starting non‑agricultural activitiesm21e2f42dce1fb0de_1498550590963_0non‑agricultural activities in rural areas

  3. Creatingproducer cooperativesm21e2f42dce1fb0de_1498550613126_0producer cooperatives

  4. Agri‑environmental measures

  5. Organic farmingm21e2f42dce1fb0de_1498550635911_0Organic farming

incentivem21e2f42dce1fb0de_1498550543701_0incentive

In the situation you presented in the correspondence, the most appropriate action seems to be the action number 6, Organic farming. Your farm is diversified. You run plant productionm21e2f42dce1fb0de_1498550659993_0plant production, as well as fruit and vegetable processingm21e2f42dce1fb0de_1498550672139_0fruit and vegetable processing and livestock productionm21e2f42dce1fb0de_1498550696694_0livestock production. You use fodder from your own farm and natural fertilizers. These are important principles used in organic farmsm21e2f42dce1fb0de_1498550635911_0organic farms. Adjusting your farm to therequirementsm21e2f42dce1fb0de_1498550712467_0requirements of organic farming can be easy. However, detailed requirements require agreement with the organization uniting this type of farms. If you meet these requirements, it is possible to co‑financethe transition from a conventional system to an organic onem21e2f42dce1fb0de_1498550742248_0the transition from a conventional system to an organic one. In order to recognize the costs incurredm21e2f42dce1fb0de_1498550800172_0costs incurred as eligiblem21e2f42dce1fb0de_1498550822335_0eligible, it is crucial to obtain an organic farm certificatem21e2f42dce1fb0de_1498550838003_0certificate.

If you are interested in using this program, please inform me.

I encourage you to take advantage of the opportunities offered byagribusinessm21e2f42dce1fb0de_1498550857805_0agribusiness and participation in programmesm21e2f42dce1fb0de_1498550879107_0participation in programmes implemented by our Agency.

Yours faithfully A.M.

Exercise 3
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ćwiczenie 4
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Consultation in the Agricultural Advisory Centre

The dialogue takes place in the Agricultural Advisory Centre. A farmer (R) consults with an employee (P) of the Centre on the idea for starting a business activity. He explains his concepts. She explains the rules for running a business, division of undertakings and the effects resulting from cessation of agricultural activity.

R: Good morning.

P: Good morning. How can I help you?

R: I am a farmer and I am thinking about starting a non‑agricultural activitym21e2f42dce1fb0de_1498550590963_0non‑agricultural activity.

P: Do you have any specific kind of activity in mind?

R: My farm is situated near a lake and a national park. That’s why I am considering tourist servicesm21e2f42dce1fb0de_1498551470788_0tourist services.

P: As a farmer you can run an agricultural farmm21e2f42dce1fb0de_1498551486038_0agricultural farm and then you would still be a Agricultural Social Insurance Fund (KRUS) payerm21e2f42dce1fb0de_1498551502450_0payer.

R: Where should I register the businessm21e2f42dce1fb0de_1498551519125_0register the business?

P: You don’t have to register it anywhere. It has to be reportedm21e2f42dce1fb0de_1498551535689_0reported to themunicipal officem21e2f42dce1fb0de_1498551563675_0municipal officeand the tax officem21e2f42dce1fb0de_1498551574136_0tax office where you will choose the form of taxation. However, you can only rentm21e2f42dce1fb0de_1498551591063_0rent up to 5 rooms.

R: What if I wanted to open a hotel?

P: It’s a non‑agricultural activity that must be registered.

R: What about the insurancem21e2f42dce1fb0de_1498551608173_0insurance?

P: You’re changing the insuring institution: from KRUS to Social Insurance Institution (ZUS)

R: What is the structural formm21e2f42dce1fb0de_1498551629282_0structural formof such activity?

P: It can be either sole proprietorshipm21e2f42dce1fb0de_1498551647009_0sole proprietorship or a companym21e2f42dce1fb0de_1498551657923_0company.

R: I have a brother‑in‑law who would like to run abusinessm21e2f42dce1fb0de_1498551679249_0businesswith me so maybe the company would be a better idea?

P: Companies can be divided into civil law partnershipsm21e2f42dce1fb0de_1498551697771_0civil law partnerships and commercial companies. Commercial companies can be divided into partnershipsm21e2f42dce1fb0de_1498551714537_0partnerships andlimited companiesm21e2f42dce1fb0de_1498551858339_0limited companies.

R: What is the difference?

P: Partnerships are: general partnershipsm21e2f42dce1fb0de_1498551789245_0general partnerships, limited liability partnershipsm21e2f42dce1fb0de_1498551804667_0limited liability partnerships,limited partnershipsm21e2f42dce1fb0de_1498551823470_0limited partnerships and limited joint stock partnershipsm21e2f42dce1fb0de_1498551847131_0limited joint stock partnerships. Limited companies are: limited liability companies and joint‑stock companies.

R: Which should I choose?

P: A limited liability company would be beneficial.

R: Why this one?

P: Because both you and your brother in law are financially liablem21e2f42dce1fb0de_1498551919250_0financially liable only at the level of the company’s capitalm21e2f42dce1fb0de_1498551936605_0company’s capital.

R: So we do not risk our personal propertym21e2f42dce1fb0de_1498551954307_0property?

P: No. You have to remember that building a hotel in a protected aream21e2f42dce1fb0de_1498551969540_0protected area might not always be possible.

R: Why not?

P:Legislative and government regulationsm21e2f42dce1fb0de_1498552000029_0Legislative and government regulationsmight not allow for it: laws and regulations related to the protection of nature and the environment.

R: Could you check my location in legal terms?

P: Of course. I will prepare everything for our next meeting.

Exercise 4
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ćwiczenie 2
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Exercise 5
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moduł 7.1
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How to start a business

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moduł 7.1
Exercise 6
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moduł 7.1
Exercise 7
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moduł 7.1
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Pictures

Look at the illustration. Explain what you can see. Suggest a dialogue that can take place between a client and a bank employee.

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Read, translate and remember the elements of the company’s surroundings.

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Basing on the hypertext no.3 “Consultation in the Agricultural Advisory Centre”, give the English names of the types of companies

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Game

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moduł 7.1
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Dictionary

accounting (n. U) əˈkaʊntɪŋ
accounting (n. U) əˈkaʊntɪŋ

rachunkowość

accounting office (n. C) əˈkaʊn.tɪŋ ˈɒf.ɪs
accounting office (n. C) əˈkaʊn.tɪŋ ˈɒf.ɪs

biuro rachunkowe

accounting records (n. plural) əˈkaʊntɪŋ rɪˈkɔːdz
accounting records (n. plural) əˈkaʊntɪŋ rɪˈkɔːdz

dokumentacja księgowa

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

działalność

advertising department (n. C) ˈædvətaɪzɪŋ dɪˈpɑːtmənt
advertising department (n. C) ˈædvətaɪzɪŋ dɪˈpɑːtmənt

dział reklamy

Agency for Restructuring and Modernization of Agriculture (n. C) ˈeɪ.dʒᵊnsi fə ˌriːˈstrʌktʃᵊrɪŋ ənd ˌmɒdənaɪˈzeɪʃᵊn əv ˈæɡrɪkʌltʃə
Agency for Restructuring and Modernization of Agriculture (n. C) ˈeɪ.dʒᵊnsi fə ˌriːˈstrʌktʃᵊrɪŋ ənd ˌmɒdənaɪˈzeɪʃᵊn əv ˈæɡrɪkʌltʃə

Agencja Restrukturyzacji i Modernizacji Rolnictwa

agribusiness (n. U) ˈæɡriˌbɪznɪs
agribusiness (n. U) ˈæɡriˌbɪznɪs

agrobiznes

agritourism (n. U) ˌæɡrɪˈtʊərɪzᵊm
agritourism (n. U) ˌæɡrɪˈtʊərɪzᵊm

agroturystyka

agritourism farm (n. C) ˌæɡrɪˈtʊərɪzᵊm fɑːm
agritourism farm (n. C) ˌæɡrɪˈtʊərɪzᵊm fɑːm

gospodarstwo agroturystyczne

animal production section (n. C) ˈænɪməl prəˈdʌkʃᵊn ˈsekʃᵊn
animal production section (n. C) ˈænɪməl prəˈdʌkʃᵊn ˈsekʃᵊn

dział produkcji zwierzęcej

bank (n. C) bæŋk
bank (n. C) bæŋk

bank

bank property (n. C) ˌbæŋk ˈprɒpəti
bank property (n. C) ˌbæŋk ˈprɒpəti

własność banku

big sum (n. C) bɪɡ ˈsʌm
big sum (n. C) bɪɡ ˈsʌm

duża kwota

branch (n. C) brɑːntʃ
branch (n. C) brɑːntʃ

gałąź

business (n. C, U) ˈbɪznɪs
business (n. C, U) ˈbɪznɪs

biznes

business activity (n. C, U) ˈbɪznɪs ækˈtɪvəti
business activity (n. C, U) ˈbɪznɪs ækˈtɪvəti

działalność gospodarcza

business plan (n. C) ˈbɪznɪs plæn
business plan (n. C) ˈbɪznɪs plæn

biznes‑plan

call for proposals (phrase) kɔːl fɔː prəˈpəʊzᵊlz
call for proposals (phrase) kɔːl fɔː prəˈpəʊzᵊlz

nabór wniosków

Central Registration and Information on Business (n. C) ˈsentrəl ˌredʒɪˈstreɪʃᵊn ənd ˌɪnfəˈmeɪʃᵊn ɒn ˈbɪznɪs
Central Registration and Information on Business (n. C) ˈsentrəl ˌredʒɪˈstreɪʃᵊn ənd ˌɪnfəˈmeɪʃᵊn ɒn ˈbɪznɪs

Centralna Ewidencja Informacji o Działalności Gospodarczej

certificate (n. C) səˈtɪfɪkət
certificate (n. C) səˈtɪfɪkət

certyfikat

city office (n. C) ˈsɪti ˈɒfɪs
city office (n. C) ˈsɪti ˈɒfɪs

urząd miasta

civil law partnership (n. C, U) ˈsɪvᵊl lɔː ˈpɑːtnəʃɪp
civil law partnership (n. C, U) ˈsɪvᵊl lɔː ˈpɑːtnəʃɪp

spółka cywilna

co‑financing the activity (phrase) ˌkəʊfəˈnænsɪŋ ðə ækˈtɪvəti
co‑financing the activity (phrase) ˌkəʊfəˈnænsɪŋ ðə ækˈtɪvəti

dofinansowanie działalności

collateral (n. U) kəˈlætərəl
collateral (n. U) kəˈlætərəl

zabezpieczenie

commercial company (n. C) kəˈmɜːʃᵊl ˈkʌmpəni
commercial company (n. C) kəˈmɜːʃᵊl ˈkʌmpəni

spółka handlowa

commercial contract (n. C) kəˈmɜːʃᵊl ˈkɒntrækt
commercial contract (n. C) kəˈmɜːʃᵊl ˈkɒntrækt

umowa handlowa

company (n. C) ˈkʌmpəni
company (n. C) ˈkʌmpəni

firma, spółka

company’s capital (n. U) ˈkʌmpənis ˈkæpɪtᵊl
company’s capital (n. U) ˈkʌmpənis ˈkæpɪtᵊl

kapitał spółki

competition (n. U) ˌkɒmpəˈtɪʃᵊn
competition (n. U) ˌkɒmpəˈtɪʃᵊn

konkurencja

computer program (n. C) kəmˈpjuːtə ˈprəʊɡræm
computer program (n. C) kəmˈpjuːtə ˈprəʊɡræm

program komputerowy

consumer needs (n. plural) kənˈsjuːmə nidz
consumer needs (n. plural) kənˈsjuːmə nidz

potrzeby konsumentów

conventional system (n. C) kənˈvenʃᵊnᵊlˈsɪstəm
conventional system (n. C) kənˈvenʃᵊnᵊlˈsɪstəm

system konwencjonalny

copy (v.) ˈkɒpi
copy (v.) ˈkɒpi

skopiować

costs incurred (phrase) kɒsts ɪnˈkɜːd
costs incurred (phrase) kɒsts ɪnˈkɜːd

poniesione koszty

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

kredyt

credit period (n. C) ˈkredɪt ˈpɪəriəd
credit period (n. C) ˈkredɪt ˈpɪəriəd

okres kredytowania

creditworthiness (n. U) ˈkredɪtˌwɜːðinəs
creditworthiness (n. U) ˈkredɪtˌwɜːðinəs

zdolność kredytowa

current account (n. C) ˈkʌrənt əˈkaʊnt
current account (n. C) ˈkʌrənt əˈkaʊnt

rachunek bieżący

dealer (n. C) ˈdiːlə
dealer (n. C) ˈdiːlə

handlowiec

development opportunity (n. C, U) dɪˈveləpmənt ˌɒpəˈtʃuːnəti
development opportunity (n. C, U) dɪˈveləpmənt ˌɒpəˈtʃuːnəti

możliwość rozwoju

direct sales (n. plural) daɪˈrekt seɪlz
direct sales (n. plural) daɪˈrekt seɪlz

sprzedaż bezpośrednia

distribution (n. C, U) ˌdɪstrɪˈbjuːʃᵊn
distribution (n. C, U) ˌdɪstrɪˈbjuːʃᵊn

dystrybucja

distribution channel (n. C) ˌdɪstrɪˈbjuːʃᵊn ˈtʃænᵊl
distribution channel (n. C) ˌdɪstrɪˈbjuːʃᵊn ˈtʃænᵊl

kanał dystrybucji

division (n. C) dɪˈvɪʒᵊn
division (n. C) dɪˈvɪʒᵊn

dział

economically justify (v.) ˌiːkəˈnɒmɪkəli ˈdʒʌstɪfaɪ
economically justify (v.) ˌiːkəˈnɒmɪkəli ˈdʒʌstɪfaɪ

ekonomicznie uzasadnić

eligible costs (phrase) ˈelɪdʒəbᵊl kɒsts
eligible costs (phrase) ˈelɪdʒəbᵊl kɒsts

koszty kwalifikowane

EU funds (phrase) ˌiːˈjuː fʌndz
EU funds (phrase) ˌiːˈjuː fʌndz

środki unijne

excise duty (n. C, U) ˈek.saɪz ˈdʒuː.ti
excise duty (n. C, U) ˈek.saɪz ˈdʒuː.ti

podatek akcyzowy

extract oil (phrase) ɪkˈstrækt ‘ɔɪl
extract oil (phrase) ɪkˈstrækt ‘ɔɪl

tłoczyć olej

financial advisor (n. C) faɪˈnænʃᵊl ədˌvaɪ.zə
financial advisor (n. C) faɪˈnænʃᵊl ədˌvaɪ.zə

doradca finansowy

financial liability (n. U) faɪˈnænʃᵊl ˌlaɪəˈbɪləti
financial liability (n. U) faɪˈnænʃᵊl ˌlaɪəˈbɪləti

odpowiedzialność finansowa

financial results (n. plural) faɪˈnænʃəl rɪˈzʌlts
financial results (n. plural) faɪˈnænʃəl rɪˈzʌlts

wyniki finansowe

food industry section (n. C) fuːd ˈɪndəstri ˈsekʃᵊn
food industry section (n. C) fuːd ˈɪndəstri ˈsekʃᵊn

dział przemysłu spożywczego

form of taxation (n. C) fɔːm əv tækˈseɪʃᵊn
form of taxation (n. C) fɔːm əv tækˈseɪʃᵊn

forma opodatkowania

formal character (n. C, U) ˈfɔːməl ˈkærəktə
formal character (n. C, U) ˈfɔːməl ˈkærəktə

charakter formalny

fruit and vegetable processing (n. U) fruːt ənd ˈvedʒ.tə.bᵊl ˈprəʊsesɪŋ
fruit and vegetable processing (n. U) fruːt ənd ˈvedʒ.tə.bᵊl ˈprəʊsesɪŋ

przetwórstwo owoców i warzyw

funding (n. U) ˈfʌndɪŋ
funding (n. U) ˈfʌndɪŋ

dofinansowanie

general partnership (n. C, U) ˈdʒenᵊrᵊl ˈpɑːtnəʃɪp
general partnership (n. C, U) ˈdʒenᵊrᵊl ˈpɑːtnəʃɪp

spółka jawna

guarantee (n. C, U) ˌɡærənˈtiː
guarantee (n. C, U) ˌɡærənˈtiː

gwarancja

have (v.) hæv
have (v.) hæv

dysponować

idea (n. C) aɪˈdɪə
idea (n. C) aɪˈdɪə

pomysł

Identification Document (n. C) aɪˌdentɪfɪˈkeɪʃən ˈdɒkjəmənt
Identification Document (n. C) aɪˌdentɪfɪˈkeɪʃən ˈdɒkjəmənt

dokument tożsamości

incentive (n. C, U) ɪnˈsentɪv
incentive (n. C, U) ɪnˈsentɪv

premia

industry (n. C) ˈɪndəstri
industry (n. C) ˈɪndəstri

branża

insurance (n. U) ɪnˈʃɔːrᵊns
insurance (n. U) ɪnˈʃɔːrᵊns

ubezpieczenie

insurance policy (n. C) ɪnˈʃɔːrəns ˈpɒləsi
insurance policy (n. C) ɪnˈʃɔːrəns ˈpɒləsi

polisa ubezpieczenia

interest (n. U) ˈɪntrəst
interest (n. U) ˈɪntrəst

oprocentowanie

interest rate (n. C) ˈɪntrəst ˌreɪt
interest rate (n. C) ˈɪntrəst ˌreɪt

stopa procentowa

internet sales (n. plural) ˌɪndaɪˈrekt seɪlz
internet sales (n. plural) ˌɪndaɪˈrekt seɪlz

sprzedaż przez Internet

invoice (n. C) ˈɪnvɔɪs
invoice (n. C) ˈɪnvɔɪs

faktura

jam production (n. C) dʒæm prəˈdʌkʃᵊn
jam production (n. C) dʒæm prəˈdʌkʃᵊn

produkcja dżemów

joint‑stock company (n. C) dʒɔɪnt stɒk ˈkʌmpəni
joint‑stock company (n. C) dʒɔɪnt stɒk ˈkʌmpəni

spółka akcyjna

KRUS payer (n. C) krʊs ˈpeɪə
KRUS payer (n. C) krʊs ˈpeɪə

płatnik KRUS

land tax (n. C) ˌlænd ˈtæks
land tax (n. C) ˌlænd ˈtæks

podatek rolny

legislative and government regulations (phrase) ˈledʒɪslətɪv ænd ˈɡʌvᵊnmənt ˌreɡjəˈleɪʃᵊnz
legislative and government regulations (phrase) ˈledʒɪslətɪv ænd ˈɡʌvᵊnmənt ˌreɡjəˈleɪʃᵊnz

regulacje legislacyjne i rządowe

level of commision (phrase) ˈlevəl əv ˌkəˈmɪʃən
level of commision (phrase) ˈlevəl əv ˌkəˈmɪʃən

wysokość prowizji

level of loan installments (phrase) ˈlevəl əv ˌləʊn ɪnˈstɔlmənts
level of loan installments (phrase) ˈlevəl əv ˌləʊn ɪnˈstɔlmənts

wysokość rat

limited company (n. C) ˈlɪmɪtɪd ˈkʌmpəni
limited company (n. C) ˈlɪmɪtɪd ˈkʌmpəni

spółka kapitałowa

limited joint stock partnership (n. C, U) ˈlɪmɪtɪd dʒɔɪnt stɒkˈpɑːtnəʃɪp
limited joint stock partnership (n. C, U) ˈlɪmɪtɪd dʒɔɪnt stɒkˈpɑːtnəʃɪp

spółka komandytowo‑akcyjna

limited liability company (n. C) ˈlɪmɪtɪd ˌlaɪəˈbɪləti ˈkʌmpəni
limited liability company (n. C) ˈlɪmɪtɪd ˌlaɪəˈbɪləti ˈkʌmpəni

spółka z ograniczoną odpowiedzialnością

limited liability partnership (n. C, U) ˈlɪmɪtɪd ˌlaɪəˈbɪləti ˈpɑːtnəʃɪp
limited liability partnership (n. C, U) ˈlɪmɪtɪd ˌlaɪəˈbɪləti ˈpɑːtnəʃɪp

spółka partnerska

limited partnership (n. C, U) ˈlɪmɪtɪd ˈpɑːtnəʃɪp
limited partnership (n. C, U) ˈlɪmɪtɪd ˈpɑːtnəʃɪp

spółka komandytowa

livestock production (n. U) ˈlaɪvstɒk prəˈdʌkʃᵊn
livestock production (n. U) ˈlaɪvstɒk prəˈdʌkʃᵊn

produkcja zwierzęca

loan (n. C) ləʊn
loan (n. C) ləʊn

pożyczka

machine service (n. C) məˈʃiːn ˈsɜːvɪs
machine service (n. C) məˈʃiːn ˈsɜːvɪs

usługa maszynami

management staff (n. singular) ˈmænɪdʒmənt stɑːf
management staff (n. singular) ˈmænɪdʒmənt stɑːf

kadra zarządzająca

market needs (n. plural) ˈmɑːkɪt nidz
market needs (n. plural) ˈmɑːkɪt nidz

potrzeby rynku

market niche (n. C) ˈmɑːkɪt niːʃ
market niche (n. C) ˈmɑːkɪt niːʃ

nisza rynkowa

marketing (n. U) ˈmɑːkɪ.tɪŋ
marketing (n. U) ˈmɑːkɪ.tɪŋ

marketing

money (n. U) ˈmʌni
money (n. U) ˈmʌni

pieniądze

monthly fee (n. C) ˈmʌnθli fiː
monthly fee (n. C) ˈmʌnθli fiː

comiesięczna opłata

mortgage (n. C) ˈmɔːɡɪdʒ
mortgage (n. C) ˈmɔːɡɪdʒ

kredyt hipoteczny

Municipal Office (n. C) mjuːˈnɪs.ɪ.pᵊl ˈɒf.ɪs
Municipal Office (n. C) mjuːˈnɪs.ɪ.pᵊl ˈɒf.ɪs

Urząd Gminy

negotiate interest rates (phrase) nəˈɡəʊʃieɪt ˈɪntrəst ˌreɪts
negotiate interest rates (phrase) nəˈɡəʊʃieɪt ˈɪntrəst ˌreɪts

negocjować oprocentowanie

non‑agricultural activity (n. U) nɒnˌæɡrɪˈkʌltʃᵊrᵊl ækˈtɪvəti
non‑agricultural activity (n. U) nɒnˌæɡrɪˈkʌltʃᵊrᵊl ækˈtɪvəti

działalność pozarolnicza

oil mill (n. C) ɔɪl mɪl
oil mill (n. C) ɔɪl mɪl

tłocznia oleju

oil production (n. C) ɔɪl prəˈdʌkʃᵊn
oil production (n. C) ɔɪl prəˈdʌkʃᵊn

produkcja oleju

open a bank account (phrase) ˈəʊpᵊn ə bæŋk əˈkaʊnt
open a bank account (phrase) ˈəʊpᵊn ə bæŋk əˈkaʊnt

zakładać konto

organic farming (n. U) ɔːˈɡænɪk ˈfɑːmɪŋ
organic farming (n. U) ɔːˈɡænɪk ˈfɑːmɪŋ

rolnictwo ekologiczne

organic system (n. C) ɔːˈɡænɪk ˈsɪstəm
organic system (n. C) ɔːˈɡænɪk ˈsɪstəm

system ekologiczny

own capital (n. U) əʊn ˈkæpɪtᵊl
own capital (n. U) əʊn ˈkæpɪtᵊl

własny kapitał

participation in the programme (phrase) pɑːˌtɪsɪˈpeɪʃᵊn ɪn ðə ˈprəʊɡræm
participation in the programme (phrase) pɑːˌtɪsɪˈpeɪʃᵊn ɪn ðə ˈprəʊɡræm

udział w programie

partnership (n. C, U) ˈpɑːtnəʃɪp
partnership (n. C, U) ˈpɑːtnəʃɪp

spółka osobowa

payment order (n. C) ˌpeɪmənt ˈɔːdə
payment order (n. C) ˌpeɪmənt ˈɔːdə

nakaz płatniczy

plant production (n. U) plɑːnt prəˈdʌkʃᵊn
plant production (n. U) plɑːnt prəˈdʌkʃᵊn

produkcja roślinna

plant production section (n. C) plɑːnt prəˈdʌkʃᵊn ˈsek.ʃᵊn
plant production section (n. C) plɑːnt prəˈdʌkʃᵊn ˈsek.ʃᵊn

dział produkcji roślinnej

Polish Classification of Activity (n. C) ˈpɒlɪʃ ˌklæsɪfɪˈkeɪʃᵊn əv ækˈtɪvəti
Polish Classification of Activity (n. C) ˈpɒlɪʃ ˌklæsɪfɪˈkeɪʃᵊn əv ækˈtɪvəti

Polska klasyfikacja działalności

practising accountant (n. C) ˈpræktɪsɪŋ əˈkaʊntᵊnt
practising accountant (n. C) ˈpræktɪsɪŋ əˈkaʊntᵊnt

praktykujący księgowy

prepare (v.) prɪˈpeə
prepare (v.) prɪˈpeə

sporządzić

procedure (n. C) prəˈsiːdʒə
procedure (n. C) prəˈsiːdʒə

procedura

producer cooperative (n. C) prəˈdʒuːsə kəʊˈɒpᵊrətɪv
producer cooperative (n. C) prəˈdʒuːsə kəʊˈɒpᵊrətɪv

grupa producentów

production branch (n. C) prəˈdʌkʃᵊn brɑːntʃ
production branch (n. C) prəˈdʌkʃᵊn brɑːntʃ

gałąź produkcji

production department (n. C) prəˈdʌkʃᵊn dɪˈpɑːtmənt
production department (n. C) prəˈdʌkʃᵊn dɪˈpɑːtmənt

dział produkcji

production staff (n. singular) prəˈdʌkʃən stɑːf
production staff (n. singular) prəˈdʌkʃən stɑːf

pracownicy produkcji

professional (n. C) prəˈfeʃənəl
professional (n. C) prəˈfeʃənəl

profesjonalista

property (n. U) ˈprɒpəti
property (n. U) ˈprɒpəti

majątek

protected area (n. C) prəˈtektɪd ˈeəriə
protected area (n. C) prəˈtektɪd ˈeəriə

teren objęty ochroną

range (n. C) reɪndʒ
range (n. C) reɪndʒ

asortyment

reduce (v.) rɪˈdʒuːs
reduce (v.) rɪˈdʒuːs

obniżyć

register the business (phrase) ˈredʒɪstər ðə bɪznɪs
register the business (phrase) ˈredʒɪstər ðə bɪznɪs

zarejestrować działalność

rent (v.) rent
rent (v.) rent

wynajmować

repay the loan (phrase) rɪˈpeɪ ðə ˌləʊn
repay the loan (phrase) rɪˈpeɪ ðə ˌləʊn

spłacić kredyt

repayment schedule (n. C) rɪˈpeɪmənt ˈʃedʒ.uːl
repayment schedule (n. C) rɪˈpeɪmənt ˈʃedʒ.uːl

harmonogram spłat

report the activity (phrase) rɪˈpɔːt ðə ækˈtɪvəti
report the activity (phrase) rɪˈpɔːt ðə ækˈtɪvəti

zgłosić działalność

requirements (n. plural) rɪˈkwaɪəmənts
requirements (n. plural) rɪˈkwaɪəmənts

wymogi

return limit (n. C) rɪˈtɜːn ˈlɪm.ɪt
return limit (n. C) rɪˈtɜːn ˈlɪm.ɪt

limit zwrotu

run the financial settlements (phrase) rʌn ðə faɪˈnæn.ʃᵊl ˈsetᵊl.mənts
run the financial settlements (phrase) rʌn ðə faɪˈnæn.ʃᵊl ˈsetᵊl.mənts

prowadzić rozliczenia finansowe

Rural Development Programme (n. C) ˈrʊərəl dɪˈveləpmənt ˈprəʊɡræm
Rural Development Programme (n. C) ˈrʊərəl dɪˈveləpmənt ˈprəʊɡræm

Program Rozwoju Obszarów Wiejskich

save (v.) seɪv
save (v.) seɪv

zaoszczędzić

services department (n. C) ˈsɜːvɪsɪz dɪˈpɑːtmənt
services department (n. C) ˈsɜːvɪsɪz dɪˈpɑːtmənt

dział usług

settle the fee (phrase) ˈsetᵊl ðə fiː
settle the fee (phrase) ˈsetᵊl ðə fiː

wyregulować opłatę

Social Insurance Institution (n. C) ˈsəʊʃᵊl ɪnˈʃɔːrᵊns ˌɪnstɪˈtʃuːʃᵊn
Social Insurance Institution (n. C) ˈsəʊʃᵊl ɪnˈʃɔːrᵊns ˌɪnstɪˈtʃuːʃᵊn

Zakład Ubezpieczeń Społecznych

sole proprietorship (n. U) səʊl prəˈpraɪətəʃɪp
sole proprietorship (n. U) səʊl prəˈpraɪətəʃɪp

jednoosobowa działalność gospodarcza

source of financing (n. C) sɔːs əv faɪˈnænᵗsɪŋ
source of financing (n. C) sɔːs əv faɪˈnænᵗsɪŋ

źródło finansowania

specified objectives (n. plural) ˈspesɪfaɪd əbˈdʒektɪvz
specified objectives (n. plural) ˈspesɪfaɪd əbˈdʒektɪvz

szczegółowe cele

start an activity (phrase) stɑːt ən ækˈtɪvəti
start an activity (phrase) stɑːt ən ækˈtɪvəti

rozpocząć działalność

start production (phrase) stɑːt prəˈdʌkʃən
start production (phrase) stɑːt prəˈdʌkʃən

rozpocząć produkcję

statement (n. C) ˈsteɪtmənt
statement (n. C) ˈsteɪtmənt

wyciąg

structural form (n. C) ˈstrʌktʃᵊrᵊl fɔːm
structural form (n. C) ˈstrʌktʃᵊrᵊl fɔːm

forma organizacyjna

tax office (n. C) tæks ˈɒfɪs
tax office (n. C) tæks ˈɒfɪs

urząd skarbowy

the profitability of the project evaluation (phrase) ðə ˌprɒfɪtəˈbɪlɪti əv ðə ˈprɒdʒekt ɪˌvæljuˈeɪʃən
the profitability of the project evaluation (phrase) ðə ˌprɒfɪtəˈbɪlɪti əv ðə ˈprɒdʒekt ɪˌvæljuˈeɪʃən

ocena opłacalności przedsięwzięcia

the purchase of land (n. C, U) ðiː ˈpɜːtʃəs əv ˌlænd
the purchase of land (n. C, U) ðiː ˈpɜːtʃəs əv ˌlænd

zakup ziemi

the purpose of the loan (n. C) ðiː ˈpɜːpəs əv ðəː ˌləʊn
the purpose of the loan (n. C) ðiː ˈpɜːpəs əv ðəː ˌləʊn

cel kredytu

tourist services (n. plural) ˈtʊərɪst ˈsɜːvɪsɪz
tourist services (n. plural) ˈtʊərɪst ˈsɜːvɪsɪz

usługi turystyczne

transition from a system (phrase) trænˈzɪʃᵊn frəm əˈsɪstəm
transition from a system (phrase) trænˈzɪʃᵊn frəm əˈsɪstəm

przechodzenie z systemu

transport (n. U) ˈtrænspɔːt
transport (n. U) ˈtrænspɔːt

transport

type of activity (n. C) taɪp əv ækˈtɪvəti
type of activity (n. C) taɪp əv ækˈtɪvəti

rodzaj działalności

vision for development (phrase) ˈvɪʒən fɔː dɪˈveləpmənt
vision for development (phrase) ˈvɪʒən fɔː dɪˈveləpmənt

wizja rozwoju