Ed, I have info posted at Wick's Weekend Warriors Website, http://wickswww.freeyellow.com/ , which is for do-it-yourselfers, on how to tell what finish is which. Look for the new "Tips" section on the right side of the page. You may have to click off a page of ads to get there--the "cost" of a free server.
For what it's worth, if it is oil based poly on the floor, you can scuff sand, vacuum the grit up, tack rag and apply another coat of oil based poly. I know that this works because we have done it in our house very successfully and it's a source of pride for one of our kids. The odds are less that this is the case for your cabinets. I would guess, without further info, that a good cleaning will help a lot. Be sure to tell us if laminates are involved and where. You can tell from the edges, particularly bottom edges, of the cabinets.