przychodów

Przychodów is the plural genitive form of the Polish noun przychód, meaning revenue or income. In accounting and everyday usage, it denotes the inflow of economic benefits arising from a business’s ordinary activities and other sources, measured in monetary terms and recognized in a specific period.

In financial reporting, przychody are the top line of the income statement. They include revenue from the sale of goods and the rendering of services (przychód ze sprzedaży), as well as other sources such as interest, rents, royalties, subsidies, and other non-operating revenues. Recognition typically follows accrual accounting: revenues are recorded when they are earned, which may differ from the actual receipt of cash, depending on the entity’s policy and applicable regulations.

Tax and accounting contexts distinguish przychody from other concepts. In Polish tax law, przychód represents the gross inflow that can be subject to taxation; from this amount, deductible costs (koszty uzyskania przychodów) are subtracted to determine dochód (income for tax purposes). The term zysk (profit) refers to the net result after all expenses and taxes have been accounted for.

Examples of przychody include revenue from product sales, service fees, interest income, rental income, and government subsidies related to operating activities. For policymakers and analysts, trends in przychody illuminate market demand, pricing effects, and business expansion, while for tax purposes the distinction between przychód and dochód affects how liabilities are calculated.

Overall, przychody serve as a fundamental concept in Polish financial language, grounding both financial reporting and tax calculations in the measurement of a company’s economic inflows.