Przychóddochód

Przychóddochód is not a standard term in Polish accounting; it is a neologism that blends two distinct concepts: przychód and dochód. In finance and accounting, these terms have different meanings and are used in different contexts. The phrase may be encountered in informal writing to signal the relationship between gross inflows from operations and the net result after costs, but it does not designate a recognized separate concept.

Przychód, or revenue, refers to the total inflow from selling goods or services in a given period. It represents the gross sales before deducting costs, and in official records it is typically shown before subtracting operating expenses. In Polish practice, przychód from sales is usually presented net of discounts and returns, and excluding value-added tax (VAT), which is accounted separately as a liability or payable.

Dochód, or income, is more about the outcome after other items are considered. In everyday language, dochód can mean total earnings or taxable income. In corporate finance, the equivalent of net income is often called zysk netto or dochód netto, i.e., the amount remaining after subtracting costs, expenses, depreciation, interest, and taxes from revenue. In personal finance, dochód denotes the taxpayer’s income subject to taxation, before or after deductions depending on context.

A key distinction is that przychód measures inflows, while dochód reflects the net result after costs. This distinction matters for pricing decisions, tax calculations, and financial analysis. Although the combined term “przychóddochód” might be used informally to highlight the relationship between these two concepts, it is not an established term in formal Polish accounting.