‘Do’ i ‘make’ w rachunkowości

Prawidłowe użycie ‘do’ i ‘make’ w połączeniu z rzeczownikami jest jednym z typowych zagadnień, które trzeba opanować w nauce języka angielskiego. Dotyczy to również księgowego angielskiego. Poniżej zestawienie wybranych wyrażeń z ‘do’ i ‘make’, które mogą się przydać w angielskim z zakresu księgowości i finansów. Pod każdym z wyrażeń znajdują się przykładowe zdania użycia.

Połączenia rzeczowników z ‘do’:

DO ACCOUNTING – może mieć dwa różne znaczenia. Pierwsze to PROWADZIĆ KSIĘGOWOŚĆ.

• He does accounting for my small business. He’s knowledgeable and quick, and has saved me thousands of dollars.
• They kept their customer lists on index cards, and I don’t want to think about how they did accounting. 

Drugie znaczenie to – ROBIĆ STUDIA Z RACHUNKOWOŚCI

• Its seems more common currently among financial planners that they did accounting than finance. Others have also studied economics.
• Australian graduates have a very hard time unless they did Accounting.

DO AN ANALYSIS – PRZEPROWADZAĆ ANALIZĘ

• She does accounting and ledger analysis work for West Coast operations.
• They did an analysis of the accounting data and the results are essentially the same over the last 5 years.

DO AN AUDIT – PRZEPROWADZAĆ AUDYT

• She did an audit and discovered, to her dismay, that she was losing about $50,000 a year to internal theft.
• Was it really an audit or just someone saying they did an audit. 

DO CALCULATIONS – WYKONYWAĆ OBLICZENIA

• Abacus counting: how to do calculations up to a billion.
• They have to hire professional accountants to do calculations, keep records and manage financial data.

DO INVOICING – WYSTAWIAĆ FAKTURY

• You can do invoicing using invoice templates but in order to look more professional you could use online invoicing software.
• Do you know how to do invoicing properly?

DO OVERTIME – ROBIĆ NADGODZINY, PRACOWAĆ W GODZINACH NADLICZBOWYCH

• Since there was a deadline we did overtime every night.
• You have done overtime so you are entitled to be paid for the additional work. 

DO A TRIAL BALANCE – SPORZĄDZAĆ ZESTAWIENIE OBROTÓW I SALD

• We did a trial balance for the fiscal year end
• An error has occurred since the last time you did a trial balance.

DO TAX RETURNS – SPORZĄDZAĆ DEKLARACJE PODATKOWE

• Here on campus, our accounting students work under the supervision of professors in the ATA program, where they do tax returns for free.
• He worked at the Barryton CoOp and did tax returns for nearly 40 years.

Połączenia rzeczowników z ‘make’:

MAKE MONEY – ZARABIAĆ PIENIĄDZE

• How much money do you make as an accountant?
• If someone gives you a proposal to make money through a shortcut, stay away from him to save yourself from online scams.

MAKE A PROFIT – OSIĄGAĆ ZYSK

• The company made a profit of $111 billion in 2018
• These figures show whether your business has made a profit or a loss over that time period.

MAKE A LOSS – PONOSIĆ STRATĘ

• Looking at the Final Results, the company made a loss of £497,000
• The company made a loss of £1.2billion compared to a pre-tax profit of £343million last year. 

MAKE AN OFFER – SKŁADAĆ OFERTĘ

• Once you have made an offer, you may be asked to pay an initial deposit as an expression of interest. 
• Once you’ve been made an offer, you may have some freedom to negotiate the terms of your employment contract

MAKE A CONTRACT – ZAWRZEĆ UMOWĘ

• The XYZ Company has made a contract with the government to supply 1200 micro computers this year and 2500 next year.
• She has made a contract with ABC on behalf of the business by which she is employed.

MAKE A PAYMENT – ZAPŁACIĆ

• We’ll send the recipient an email to let them know that you have made a payment to them.
• Once you’ve successfully made a payment, you will receive a receipt and the payment will be applied to your account by the end of the next business day.

MAKE A BANK TRANSFER – ZROBIĆ PRZELEW BANKOWY

• Your bank may charge you a fee to make a bank transfer into our account.
• What is a fast and simple way to make a bank transfer to Kenya?

MAKE AN ENTRY – WPROWADZAĆ DO KSIĄG, REJESTROWAĆ

• The Company’s bookkeeper made an entry debiting Supplies Expense and crediting Supplies on Hand.
• Every time I made an entry I got the flag that the debits exceeded the credits or vice versa

MAKE A POSTING – ZAKSIĘGOWAĆ

• We will make a posting to the G/L.
• You can make a posting by using the keyboard shortcut Shift-Enter.

MAKE AN ERROR – POPEŁNIĆ BŁĄD

• A company made an error in recording the 2018 purchase of machinery.
• If the bank made an error on the bank statement, you need to notify the bank so that the bank can make a correcting entry.

MAKE ACCOUNTING ESTIMATES – DOKONYWAĆ SZACUNKÓW KSIĘGOWYCH

• The company has made accounting estimates relating to its impairment assessment of an intangible asset.
• Management must exercise judgment necessary to make accounting estimates that are appropriate in the circumstances of the applicable accounting framework.

MAKE A MATCH – DOPASOWAĆ

• It will scan available data in your account to attempt to make a match.
• Sometimes Xero won’t automatically make a match because the amount that came in from the bank combined two transactions in Xero

MAKE AN ADJUSTMENT – ROBIĆ KOREKTĘ

• When you make an adjustment to the inventory quantity, you must also make a corresponding adjustment to the cost of goods sold account.
• Why is it necessary to make an adjustment at the end of the accounting period for unpaid interest on a note payable?

MAKE ALLOWANCE FOR – TWORZYĆ ODPIS NA

• They made allowance for depreciation at 20% per year on motor vehicles.
• The company makes allowance for doubtful accounts at 10% of accounts receivable.