Akademicki IELTS (Pasmo 8 i Wyżej) - Finance

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

opcja, kontrakt opcyjny

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

księgowość, księga rachunkowa

an act of spending less money during difficult financial times

zaciskanie pasa, oszczędności

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

cykl koniunkturalny, cykl gospodarczy

a service or product that provides a business or company with a stable income

złota kura

the amount that was profited or lost in an organization or company after everything was calculated

ostateczny wynik, bilans finansowy

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

kontroler, dyrektor finansowy

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

wykup, przejęcie

the money one owns in a property after paying back any money one borrowed to buy it

kapitał własny, equity

a thing or method that protects one against potential problems, particularly financial ones

hedging, metoda ochrony

a company's gross sales or revenues, before any costs or expenses are deducted

przychody, przychód brutto

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

przepływ gotówki, cash flow

a decline in something's price or value

deprecjacja, spadek wartości

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

kartel, umowa

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

przejęcie, nabycie

a financial market where long-term debt or equity-backed securities are bought and sold

rynek kapitałowy, rynek finansowy

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

sprzedaż aktywów, zbycie aktywów