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Skorupska Bożena
Wynik finansowy
Financial Results
Zeszyty Naukowe Wyższej Szkoły Zarządzania i Marketingu w Warszawie, 2001, z. 9, s. 60-63
Rentowność przedsiębiorstwa, Rachunek wyników przedsiębiorstwa, Wynik finansowy
Enterprise profitability, Enterprise's income statement, Financial performance
Wynik finansowy jest najbardziej czytelnym i wiarygodnym miernikiem rentowności firmy. W artykule omówiono istotę wyniku finansowego, metody jego ustalania, przebieg oraz elementy.

Author presents structure and methods of estabilishing financial results in entities carrying economic activity pursuant to the Accountancy Act of September 29, 1994 (Journal of Laws no. 171 as amended). The author analyses two types of profit and loss account (comparative and cost type) made in order to establish gross financial results that in the situation of incomes surplus to costs makes the base for income tax calculation. Book income tax may differ from actual financial obligation of an entity towards Tax Office due to existing discrepancies between Bookkeeping and Taxes Acts. Pursuant to the above mentioned legal acts a moment of considering an income reached is different from the one regarding costs paid. That results in discrepancies between income tax and tax returns balance. (original abstract)
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