Proces P2P

Proces P2P (lub PtP), czyli Purchase to Pay lub Procure to Pay, a po polsku "od zakupu do zapłaty" lub "od zamówienia do zapłaty", jest jednym z głównych procesów zachodzących w przedsiębiorstwach. Ma on charakter masowy, tzn. dotyczy transakcji o dużym wolumenie, i dlatego w jego obsługę zaangażowanych jest wielu pracowników, głównie z działu zakupów i księgowości. Proces P2P przebiega od zakupu towarów i usług poprzez ich dostawę i przetwarzanie faktur do płatności zobowiązań. Dział księgowości uczestniczy w procesie P2P między innymi w zakresie odbioru, weryfikacji i księgowania faktur zakupu, rozliczania podatku VAT, zarządzania płatnościami i przygotowywania przelewów bankowych oraz administrowania danymi podstawowymi dostawców.

Poniżej przygotowałam trzy ćwiczenia leksykalne dotyczące słownictwa angielskiego związanego z procesem P2P, a pod nimi glosariusz występujących w nich terminów. Link do klucza odpowiedzi oraz arkusze ćwiczeń do pobrania w formacie PDF znajdują się na
dole strony.


Exercise 1: Fill in the gaps in the following text about invoices with the words given.

   owes purchase transmitted clerks apply
   advice allocated credit note unpaid code
   issued recording accounts payable reclaim valid

An invoice, or a bill, is a commercial document (1) .................. by a seller to the buyer which indicates that the buyer (2) .................. money to the seller for the goods or services provided. An invoice represents an asset of the issuer and a liability of the recipient. Invoices may be (3) .................. electronically or as paper documents. The details of a (4) .................. invoice received from the supplier should be checked carefully as only (5) .................. and undisputed invoices should be paid. Typically, an invoice payment is accompanied by a remittance (6) .................. sent to the supplier to inform them that their invoice has been paid. If the payment covers several invoices, it should be (7) .................. to the correct items. Vendors often send statements to their customers to indicate the amounts that remain (8) .................., listed by invoice number. If the buyer returns the goods, the seller issues a (9) .................. and refunds the money to the buyer or the buyer can (10) .................. that credit memo to another invoice. Some companies issue pro forma invoices to obtain payment from their customers in advance of a delivery of goods. A pro forma is not a true invoice and cannot be used for (11) .................. accounts receivable or accounts payable by the seller and buyer. A pro forma invoice should be followed up with a VAT invoice so that the customer can (12) .................. the VAT that they have been charged. Most mid-size and large companies hire invoice (13) .................. to manage both receivable and payable invoices. The primary duty of an invoice clerk is to make sure that invoices are accurate and that bills are paid on time. Some accounting clerks (14) .................. and process payable invoices. After the invoice is verified and approved, the amount will be credited to the company's (15) .................. account and debited to an expense or asset account.


Exercise 2: Mark the following statements True (T) or False (F) in the space provided.

1) Invoices form part of the accounting records of the company and must be retained for a specified period. ____
2) The invoice number must be unique and sequential. ____
3) The tax point determines when the supplier has to account for the VAT to the tax authorities and which VAT return he has to put the transaction on. ____
4) Output VAT is the VAT a supplier owes on sales of taxable supplies. ____
5) A customer entitled to reclaim the VAT charged to him by the supplier credits his VAT account with the amount of input tax. ____
6) You can reclaim VAT using a pro forma invoice. ____
7) Net 30 payment terms mean that the amount owed is due for payment in full without any discount within 30 days after the invoice date. ____
8) If a customer operates a self-billing arrangement, he prepares the supplier’s invoices and forwards copies to the supplier. ____
9) If you have lost a VAT invoice, you can ask the supplier for a duplicate. ____
10) A credit note cannot be used to cancel or refund an issued invoice in full. ____
11) The seller records a credit memo as an increase of its accounts receivable balance. ____
12) A credit note can be deducted from a payment to the seller. ____
13) A payment on account occurs when a payment is received or sent without any reference to a specific invoice and is not matched in the books with the invoice it relates to. ____
14) Unallocated supplier payments can result in duplicate payments of purchase invoices. ____
15) If overdue invoices remain outstanding after the creditor has sent payment reminders, he can proceed with court action against the buyer to recover the debt. ____


Exercise 3: Match the terms with the definitions.

____ tax point 1)

a document which a seller sends to a customer to prompt them to pay an overdue invoice; a dunning letter

____ due date 2)

an invoice that contains no errors and that was not challenged by the buyer

____ billing period 3)

the total amount for the supplies before VAT has been added

____ net total 4)

conditions specified by a seller concerning when and how it should be paid for goods or services that it has supplied

____ VAT rate 5)

the sending of money, checks, etc. to a recipient at a distance

____ remittance 6)

the date the transaction takes place for VAT purposes

____ payment terms 7)

the amount of money that remains unpaid beyond the due date

____ amount due 8)

a payment, usually cashless, from one bank account to another

____ statement of account 9)

a document sent regularly to a buyer who has an account with a particular seller, showing the invoices sent to the buyer, the payments made, and the total that must be paid

____ outstanding 10)

the time span covered by an invoice issued for goods or services that a company provides on a recurring basis

____ payment reminder 11)

VAT liability stated as a percentage of the taxable amount

____ overdue balance 12)

a company that sells goods or services to other companies; a supplier

____ undisputed invoice 13)

the total money that is expected to be paid for a good or service by a given date

____ vendor 14)

the day by which an obligation must be repaid

____ bank transfer 15)

not yet paid, owed as a debt



Glosariusz

anulować - to cancel

bezsporna faktura - an undisputed invoice

być dłużnym (coś komuś) - to owe (sth to sb, sb sth)

cyklicznie - on a recurring basis

deklaracja VAT - a VAT return

dekretować - to code

dokonywać płatności - to make a payment

dokument handlowy - a commercial document

dostarczać towary lub usługi - to provide goods or services

dostawa towarów - a delivery of goods, a supply of goods

dostawca - a vendor, a supplier

dostawy podlegające opodatkowaniu - taxable supplies

duplikat (faktury) - a duplicate, a duplicate invoice

ewidencja księgowa - accounting records

ewidencjonować - to record

faktura - an invoice, a bill

faktura korygująca - a credit note, a credit memo

faktura pro forma - a pro forma invoice, a pro forma

faktura sprzedaży - a sales invoice, a receivable invoice

faktura VAT - a VAT invoice

faktura zakupu - a purchase invoice, a payable invoice

fakturzysta - an invoice clerk

korzystać z systemu samofakturowania - to operate a self-billing arrangement

księgować kwotę na koncie po stronie debetowej - to debit an amount to an account

księgować kwotę na koncie po stronie kredytowej - to credit an amount to an account

łączyć - to match

mieć konto u sprzedawcy - to have an account with a seller

moment powstania obowiązku podatkowego - a tax point, the time of supply

nabywca - a buyer, an invoiced party

należna kwota - an amount due, an amount owing

należności - accounts receivable

należny jako dług - owed as a debt

naliczać VAT (komuś, od czegoś) - to charge VAT (to sb, on sth)

nierozliczona płatność - an unallocated payment

nieuregulowany - outstanding

obejmować - to cover

odbiorca faktury - an invoice recipient

odwołanie - a reference

odzyskiwać dług - to recover a debt

odzyskiwać VAT - to reclaim VAT

okres czasu - a time span

okres rozliczeniowy - a billing period, an invoice period, a service period

organy podatkowe - tax authorities

płatności dla dostawców - supplier payments

płatność - remittance

płatność bezgotówkowa - a cashless payment

płatność na rachunek - a payment on account

płatność w terminie 30 dni bez potrąceń - net 30, 30 days net

podstawa opodatkowania - a taxable amount

podwójna płatność - a duplicate payment, a double payment

potrącać (od czegoś) - to deduct (from sth)

potrącać fakturę korygującą od innej faktury - to apply a credit memo to another invoice

pozostawać niezapłaconym - to remain unpaid, to remain outstanding

przechowywać - to retain, to keep

przelew bankowy - a bank transfer

przesyłać (coś komuś) - to transmit (sth to sb), to forward (sth to sb, sb sth)

przeterminowana faktura - an overdue invoice, a past due invoice

przetwarzać - to process

przygotowywać faktury - to prepare invoices

rozliczać VAT (od czegoś) - to account for VAT (on sth)

rozliczać zapłatę z fakturą - to allocate a payment to / against an invoice

rzetelna faktura - an accurate invoice

spłacać zobowiązanie - to repay an obligation

sprzedawca - a seller, an invoicing party

stawka VAT - a VAT rate, a rate of VAT

suma netto - a net total

termin płatności - a due date

unikalny kolejny numer - a unique and sequential number

uprawniony (do czegoś) - entitled (to sth)

VAT należny - output VAT, output tax

VAT naliczony - input tax, VAT input tax

w całości - in full

warunki płatności - payment terms

ważna faktura - a valid invoice

weryfikować - to verify

wezwanie do zapłaty - a payment reminder, a dunning letter

wierzyciel - a creditor

wyciąg z konta - a statement of account

wykazywać transakcję w deklaracji VAT - to put a transaction on a VAT return

wymagalny - due for payment

wystawca faktury - an invoice issuer

wystawiać fakturę (na kogoś, za coś) - to issue an invoice, to raise an invoice (to sb, against sb; for sth); to make out an invoice (to sb, for sth)

wystąpić z powództwem sądowym (przeciwko komuś) - to proceed with court action, to take court action (against sb)

wysyłać fakturę (komuś) - to send an invoice (to sb)

zakwestionowana faktura - a challenged invoice, a disputed invoice

zaległe saldo - an overdue balance, a past due balance

zatwierdzać - to approve

zawiadomienie o przelewie - a remittance advice

zgubić fakturę - to lose an invoice, to misplace an invoice

zobowiązania - accounts payable

zobowiązanie z tytułu VAT - VAT liability

zwracać (pieniądze) - to refund (money)

zwracać (towary) - to return (goods)

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Klucz odpowiedzi do ćwiczeń

Do pobrania:
Exercise 1
Exercise 2
Exercise 3


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Dodano 20.03.2018