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Translate the text of the lecture into Russian.
Make word-combinations as in the model
• 3
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| transactions
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| bookkeepers
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| thousand
| accountants
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| banks
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| companies
| • thousands
| of
| entities
|
|
| statements
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| decisions
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| consumers
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| owners
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9. Agree or disagree:
• The use of the word "thousand" is very easy.
• The word "hundied" is used in the same way.
• The figures are very important in accounting
• The woik of accountants is very important.
10. Sum up what the lecturer said about:
• accountants and bookkeepers
• financial accounting
Unit twenty eight
Balance sheets
Text
In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.
Here is a balance sheet sample distributed:
ABICO INTERNATIONAL AND SUBSIDIARY COMPANIES CONSOLIDATED BALANCE SHEET as at December 31,1997
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| à Current Assets:
| 15,000
| 11,800
| Cash
| 9,000
| 6,920
| Marketable Securities
| 1,200
| 1,080
| Receivables
| 2,800
| 2,600
| Inventories
| 2,000
| 1,200
| à Long-term Assets:
| 5,443
| 3,200
| Property, Plant and Equipment
| 1,056
| 0,950
| Investments
| 0,200
| 0,100
| Receivables
| 0,207
| 0,100
| Goodwill
| 2,400
| 2,000
| Deferred Expenditure
| 0,580
| 0,500
| à Total Assets
| 20,443
| 15,000
| à Current Liabilities:
| 3,000
| 2,600
| Loans
| 2,000
| 1,800
| Payables
| 1,000
| 0,800
| à Long-term Liabilities:
| 4,300
| 3,200
| Loans
| 4,000
| 3,000
| Other liabilities and provisions
| 0,300
| 0,200
| à Total Liabilities
| 7,300
| 5,800
| NET ASSETS EMPLOYED
| 13,143
| 9,200
| à Shareholder's Interests:
| 5,000
| 3,000
| Share Capital
| 3,000
| 1,700
| Reserves
| 2,143
| 2,000
| Retained Earnings
| 2,000
| 2,000
| à Minority Interests
| 1,000
| 0,500
| à Total Shareholder's Interest
| 6,000
| 3,500
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Words and expressions
table
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| таблица
| balance sheet
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| баланс,(документ)
| sample
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| образец
| balance sheet sample
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| образец баланса
| subsidiary
| [s@b'sIdj@rI]
| дочерняя компания
| consolidated
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| консолидированный
| consolidated balance
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| консолидированный ба
| sheet
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| ланс (главной компании
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| и ее дочерних компаний
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| и филиалов)
| as at
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| по состоянию на
| syn as of
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|
| current
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| текущий
| assets
| ['{sets]
| активы: собственность в
| |
| самой различной форме
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| (недвижимость, машины
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| и оборудование, кредич-
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| ные требования, ценные
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| бумаги и т д)
| market
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| рынок
| marketable
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| рыночный
| securities
| [sI'kju@r@tIz]
| ценные бумаги
| receivables
| [rI'sÖv@blz]
| причитающиеся суммы
| inventories
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| запасы товаров
| term
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| срок
| long-term
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| долгосрочный
| short-term
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| краткосрочный
| property
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| собственность
| plant
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| завод, промышленное
| |
| предприятие
| equipment
| [I'kwIpm@nt]
| оборудование
| to invest
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| делать инвестиции
| investor
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| инвестор
| investment
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| инвестиция
| goodwill
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| добрая воля; престиж; деловая репутация (контакты, клиенты и кадры компании, которые смогут быть оценены и занесены на специальный счет; эта оценка играет роль главным образом при поглощении и слиянии фирм.
| to defer
| [dI'fý]
| отсрочить (платеж)
| expenditure
| [Ik'spendI¶@]
| расходы
| deferred expenditure
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| отсроченные платежи по расходам
| total
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| итог, итого
| liabilities
| [,laI@'bIl@tiz]
| пассив: обязательства,
| |
| задолженности
| provisions
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| резервы
| net
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| чистый, нетто
| to employ
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| использовать
| net assets employed
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| стоимость чистых активов компании в расчете на одну акцию
| share
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| акция
| share capital
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| акционерный капитал
| shareholder
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| акционер
| shareholders' meeting
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| собрание акционеров
| interest
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| процент
| to retain
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| удерживать
| to earn
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| получать, зарабатывать
| earnings
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| поступления, прибыль
| retained earnings
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| оставшаяся прибыль (после удержания налогов)
| minority
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| меньшинство
| minority interest
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| процент по акциям, выплачиваемый мелким акционерам
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Exercises
1. Translate into Russian:
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| • balance sheet
consolidated balance sheet balance sheet sample
| • current assets current liabilities
| • receivables
payables
| • shares
share capital shareholder
| • interest
shareholder's interest
minority interest
total shareholder's interest
| • earnings
retained earnings
| • cash
loans
inventories
marketable securities
| • current assets
long-term assets
total assets
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2. Read all the numerals in the text as in the examples:
• Example
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nineteen ninety seven
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| • Example
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| 15,000
fifteen thousand
(1,500,000
one million five hundred thousand)
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• Example
• Example
• Example
| 11,800
eleven thousand eight hundred (11,800,000
eleven million eight hundred thousand)
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| 6,920
six thousand nine hundred and twenty (6,9200,000
six million nine hundred and twenty thousand)
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| 0,950
nine hundred and fifty
(950,000
nine hundred and fifty thousand)
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3. Read all the items of the balance sheet making the assets of the company.
ü items — пункты
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