istotne pozycje czynne i bierne
English translation: material items
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| 00:18 Jan 26, 2016 |
| Polish to English translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Karol Kawczyński Poland Local time: 16:47 | ||||||
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| 4 +1 | material items of [...] |
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| 3 +1 | list of significant (items such as) accruals and prepayments |
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Answers
4 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1list of significant (items such as) accruals and prepayments Explanation: This has to be taken as a whole with rozliczenia międzyokresowe. ccccccccccccccc pozycja = item ccccccccccccc accruals > rozliczenia międzyokresowe - bierne http://www.proz.com/?sp=gloss/term&id=18166828 cccccccccccccccccccccccccccccccccccccccccccccccccccccc prepayments > Rozliczenia międzyokresowe czynne http://www.proz.com/?sp=gloss/term&id=3532113 -------------------------------------------------- Note added at 4 hrs (2016-01-26 04:23:18 GMT) -------------------------------------------------- cccccccccccccccccccccc Option: Itemized list of significant accruals and prepayments |
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Notes to answerer
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7 hrs confidence: peer agreement (net): +1
peer agreement (net): +1| istotne pozycje material items of [...] Explanation: To nie pozycje są czynne/bierne, ale rozliczenia międzyokresowe. Mamy tu do czynienia z dwoma terminami: 1) istotne pozycje, 2) (czynne/bierne) rozliczenia międzyokresowe. Czynne rozliczenia międzyokresowe - prepayments / prepaid expenses Bierne rozliczenia międzyokresowe - accruals Chciałbym jednak zwrócić uwagę na zasadę istotności (materiality concept/principle), która znajduje tu zastosowanie. http://www.accountingcoach.com/blog/what-is-materiality http://www.accountingtools.com/materiality-principle http://www.myaccountingcourse.com/accounting-principles/mate... https://pl.wikipedia.org/wiki/Zasada_istotności http://ksiegowosc.infor.pl/vademecum/standardy-rachunkowosci... "Material" jest tu słowem kluczowym. |
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Grading comment
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Notes to answerer
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