business english kolokwium 2

shares

equal parts into which the capital or ownership of a company is divided shares

recession

a period of time when business activity decreases because the economy is doing badly, recesja

equity stake

money risked when a business owns part of another company udział w kapitale

stock market

a place where company shares are bought and sold giełda

forecast

a description of what is likely to happen in the future

debt

money owed by one person or organisation to another person or organisation

Profit margin

the difference between the price of a product or service and the cost of producing it. Marża zysku

Investment

money which people or organisations put into a business to make a profit.

Bankruptcy

when a person or organisation is unable to pay their debts.

dividend

a part of a company’s profits paid to the owners of shares. dywidenda

Pre-tax profits

the money a business makes before payment to the government.
Zysk przed opodatkowaniem

Annual turnover

the amount of money which a business obtains (in a year) from customers by selling goods or services. Roczny obrót

Bear market

Market where prices are falling

Trader

Someone who buys and sells stocks, currencies, etc.

Volatility

Rapid and unpredictable price changes, zmienność

Trading desk

A place in a bank where trading happens

Equities

Shares in a company akcje

Research analyst

Highly skilled advisor who studies companies and markets

Earnings

The total income a company makes

Thriving

Doing very well, successful

Hurly-burly

Noisy, busy, or chaotic activity

Whizz-kid

Young, talented person with technical or business skill

Wheeler dealer

Risky or quick-moving business person

Business sector

Part of the economy made up of businesses

accrued expenses

rozliczenia międzyokresowe, naliczone koszty

accrued income

naliczone dochody

cash equivalents

ekwiwalenty pieniężne

current assets

majątek obrotowy/aktywa obrotowe

current liabilities

zobowiązania bieżące

financial year/fiscal year

rok obrotowy, okres sprawozdawczy

intangible assets

wartości niematerialne i prawne

long-term liabilities/non-current liabilities

zobowiązania długoterminowe

notes payable

bon dłużny

pension fund

fundusz emerytalny

pre-paid expenses/deferred expenses

rozliczenia międzyokresowe, koszty odroczone

property, plant and equipment

rzeczowe środki trwałe/majątek trwały

retained earnings

zyski zatrzymane

shareholders’ equity/owners’ equity

kapitał własny

working capital

kapitał obrotowy

bond

A fixed-term, interest-paying loan to a company (or a government). OBLIGACJA (pożyczka o stałym terminie spłaty, oprocentowana udzielona…)

brand name

A legally protected name of a company's product

trademark

A name or symbol put on a product that cannot be reproduced by other companies

inflation

A rise in prices (and the amount of money in circulation)

creditors

Businesses or people to whom money is owed (e.g. banks, bondholders and suppliers)

due

That will have to be paid on a certain date (adjective)

patent

The exclusive right to produce an innovative new product for a fixed period

shareholders

The owners of a company, who have bought its shares

owe

To need to pay a sum of money

own

To possess something that belongs to you

annual report

is a comprehensive report on a company's activities throughout the preceding year, intended to give shareholders and other interested people information about the company's activities and financial performance.

interim financial statement

is the financial statement covering a period of less than one year, issued for the quarters between the annual statements in order to give investors and other users updated information on the corporation's operations and are usually unaudited and condensed. (
śródroczne sprawozdanie finansowe)

cost of goods sold/cost of sales

is the direct costs attributable (związane z) to the production of the goods sold in a company. koszt sprzedanych towarów/koszt sprzedaży

gross profit/gross margin

is net sales minus the cost of goods sold zysk brutto/marża brutto

selling, general and administrative expenses (SG&A)

is cost comprised (składający się) of all operating expenses of a business that are not included in the cost of goods sold. Koszty sprzedaży, ogólne i administracyjne

research and development expenses (R&D)

are any expenses associated with the research and development of a company's goods or services.
wydatki na badania i rozwój

earnings before interest, tax and depreciation and amortization (EBITDA)

is essentially net income with interest, taxes, depreciation and amortization added back to it - dochód netto po dodaniu odsetek, podatków, amortyzacji i umorzeń.

earnings before interest and taxes (EBIT)

is an indicator of a company's profitability, calculated as revenue minus expenses, excluding tax and interest. zysk przed odsetkami i podatkami

interest expenses

are the costs of funds loaned to a business by a lender and recognised (uznawane) within an accounting period. (Wydatki odsetkowe)

bottom line/net income/net profit

is an entity's income minus cost of goods sold, expenses and taxes for an accounting period. (wynik/dochód/zysk netto)

sales revenue

is the amount realized (uzyskana) from selling goods or services in the normal operations of a company in a specified period. (przychody ze sprzedaży)

net loss

is the amount by which total of costs and expenses exceeds (przekracza) total revenue in an accounting period.(strata netto)

audited

accounts checked by an independent examiner

revenue

income

turnover

total income

fixed asset

asset purchased for long-term use, such as land, buildings and equipment. środek trwały

depreciation

reduction in value of an asset over time. amortyzacja, spadek wartości

net

after any deductions

shareholder

a person who has invested in the company through buying shares akcjonariusz

dividend

money paid to shareholders, dywidenda

property

land, buildings and parts of buildings

fleet

vehicles (cars, delivery vans, lorries etc.)

stock

goods not yet sold

outstanding

not yet paid

current liabilities

money which must be paid out within one year, zobowiązania bieżące

long-term liabilities

money which must be paid out after one year zobowiązania długoterminowe

share capital

money raised by issuing shares in the company, kapitał zakładowy - pieniądze pozyskane poprzez emisję akcji spółki

reserves

money deposited in bank accounts

blockchain

a secure, digital record of transactions

volatile

changing quickly and unpredictably in value

cryptocurrency

a digital currency not controlled by any central authority

digital wallet

a digital tool that stores and manages your money

CBDC Central Bank Digital Currency

a government-backed digital version of traditional money

Microcredit

give loans to people who have very limited resources

Investment

advise companies who want to go public

Central

fix the exchange rate of a national currency (typ banku)

Commercial

issue chequebooks and credit cards (typ banku)

collateral

assets that can be used as a guarantee for a loan zabezpieczenie finansowe

philanthropic

benevolent, interested in people's well-being

make a profit/make money

get/produce a return on an investment

make a difference

have a positive influence on something

make allowances for

brać poprawkę na / uwzględniać

make a habit of

robić coś z nawyku / wpaść w nawyk

make a deal with

dobić targu z / zawrzeć umowę z

make an impression on

zrobić wrażenie na

make a mistake

popełnić błąd

borrow money

pożyczać pieniądze (od kogoś)

lend money

pożyczać pieniądze (komuś)

invest money

inwestować pieniądze