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Text: Costs. Assets and Liabilities





Grammar: Reported Questions, Orders, Requests

 

Terms to remember:

 

costs витрати, видатки; вартість, собівартість
output продукція; випуск, виготовлення; обсяг виробництва; продуктивність
fixed costs основні витрати
variable costs змінні витрати
direct costs прямі витрати
indirect costs непрямі, посередні витрати
overhead costs/overheads накладні витрати
expenses/expenditure витрати, видатки
assets and liabilities активи та пасиви
fixed assets неліквідні активи; основний капітал
current assets поточні оборотні активи (кошти), оборотний капітал
receivables рахунки дебіторів; дебітори, дебіторська заборгованість
deposit депозит, вклад у банку
generate, (v) створювати
long-term liabilities довгострокові зобов’язання (пасиви)
current liabilities короткострокові зобов’язання (пасиви)
be due for (v) бути зобов’язаним; підлягати виплаті

 

Costs. Assets and Liabilities

 

The money that a business spends in order to produce goods or services is its costs. Different businesses have different cost structures and define and calculate their costs in different ways. One way of classifying the costs of a business is to relate them to the output of the firm.

Fixed costs are those which remain unchanged whatever the level of output, e.g. rent, heating, interest charges, salaries; variable costs change directly with the output of the business, e.g. materials.

Direct costs are directly related to the things produced. In manufacturing, for example, direct costs include raw materials and wages.

Indirect costs may include things like social security charges on top of the wages.

Overhead costs or overheads are used to mean different things, but usually cover all the regular non-production costs of running a business, such as salaries and telephone bills; they may include the cost of marketing.

Costs are also referred to as expenses or expenditure.

Things of value owned by a firm are its assets. Fixed assets are long-term assets which are for use in the business and not for re-sale (land, buildings, furniture, equipment, etc.)

Current assets are used in the course of business. They include cash, receivables, bank deposits and investments in other companies.

The assets help generate the income of the company.

Liabilities are what a business owes to those outside the business (suppliers, lenders, etc.).

Liabilities are classified as either long-term liabilities which are due for repayment after more than one year, or current liabilities which are short-term debts and debts to suppliers the company expects to pay within one year.

 

Exercises in Word Study

 

Ex.1. Form verbs from the following nouns:

expenditure, receivables, generation, cost, definition, calculation, investment, classification, repayment, expectation.

Ex.2. Give the English for:

виробляти товари та послуги; витрати; структура витрат; підраховувати витрати; основні витрати; обсяг виробництва; заробітна платня; змінні витрати; прямі витрати; сировина; непрямі витрати; накладні витрати; активи та пасиви; неліквідні активи; перепродаж; поточні оборотні активи; готівка; рахунки дебіторів; дохід компанії; довгострокові (короткострокові) зобов’язання; борг.

 

Ex.3. Match words from list A with words from list B that have a similar meaning:

A B
current assets output change remain produce long-term liabilities current liabilities fixed assets own expenses expenditure possess alter production short-term liabilities deferred liabilities manufacture stay capital assets circulating assets

 

Ex.4. Find suitable opposites to the following words and phrases:

assets, to own, current liabilities, fixed assets, withdrawal, bottom, revenue.

Ex.5. Match the nouns in the left hand column with the verbs in the right hand column:

  debt   costs   output increase limit maintain reduce expand discharge be in repay run into write off calculate estimate incur offset save

 

Ex.6. Look at the words and phrases in the box. Match them with the correct definition from the list below.

 
 

 

 


1. the money that a business spends in order to produce goods or services;

2. the quantity of goods produced;

3. the money spent to run a business, such as rents, salaries, heat, etc.

4. items of value to a person, business, or institution;

5. money owed by a company; a debt;

6. money that is owed to a business;

7. a sum of money paid into a bank;

8. an amount of money spent;

9. debts that are payable on demand or within one year;

10. money owed that does not have to be repaid until some future date;

11. the cost of materials, labour, etc. involved in making a product.

 







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