GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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20:54 Mar 6, 2015 |
German to Polish translations [PRO] Bus/Financial - Economics / bilans | |||||||
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| Selected response from: Małgorzata Wilczyńska Poland Local time: 11:44 | ||||||
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Summary of answers provided | ||||
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4 +1 | Cena nabycia / koszty wytworzenia |
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4 | Ansch[affungs]-/Herst[ellungs]-K[osten] |
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Ansch[affungs]-/Herst[ellungs]-K[osten] Explanation: Anschaffungskosten = koszty zakupu Herstellungskosten = koszty produkcji Reference: http://https://books.google.de/books?id=f5-kBgAAQBAJ&pg=PA13... |
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Cena nabycia / koszty wytworzenia Explanation: Stosownie do ustawy o rachunkowości, zapasy rzeczowych składników aktywów obrotowych na dzień nabycia lub powstania ujmuje się w księgach rachunkowych według cen nabycia lub kosztów wytworzenia (zob. art. 28 ust. 11 pkt 1 ustawy o rachunkowości). Reference: http://www.sgk.gofin.pl/11,3200,159947,zasady-wyceny-na-dzie... |
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