REVENUE przychody
What is revenue?
It is the money generated from normal business operations, calculated as the average sales price times the number of units sold. Also called – sales or turnover.
Revenue is often called the “top line” because it appears at the top of the company’s income statement.
Companies may show revenue that’s higher than the sales-only figures because of supplementary income sources.
CAPITAL kapitał
is the money available to pay for company’s day-to-day operations and to fund its future growth.
When an accountant or business owner looks at a balance sheet, capital refers to any company asset. This comprises equipment, facilities, cash, and cash equivalents, like shares, bonds, and other investments.


FINANCIAL STATEMENTS sprawozdania finansowe
BALANCE SHEET bilans
shows the company’s assets (aktywa) – the things owned (posiadane); its liabilities – the money it owes (należne); and its capital.
INCOME STATEMENT rachunek zysków i strat
shows the company’s revenues (przychody) and expenses (wydatki) during a period.
Revenue – presentation:
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