|
Translate the text of the lecture into Russian.
Make word-combinations as in the model
| • 3
|
| transactions
| |
|
| bookkeepers
| |
| thousand
| accountants
| |
|
| banks
| |
|
| companies
| | • thousands
| of
| entities
| |
|
| statements
| |
|
| decisions
| |
|
| consumers
| |
|
| owners
|
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
| |
|
|
| | 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
|
Words and expressions
| table
|
| таблица
| | balance sheet
|
| баланс,(документ)
| | sample
|
| образец
| | balance sheet sample
|
| образец баланса
| | subsidiary
| [s@b'sIdj@rI]
| дочерняя компания
| | consolidated
|
| консолидированный
| | consolidated balance
|
| консолидированный ба
| | sheet
|
| ланс (главной компании
| | |
| и ее дочерних компаний
| | |
| и филиалов)
| | as at
|
| по состоянию на
| | syn as of
|
|
| | current
|
| текущий
| | assets
| ['{sets]
| активы: собственность в
| | |
| самой различной форме
| | |
| (недвижимость, машины
| | |
| и оборудование, кредич-
| | |
| ные требования, ценные
| | |
| бумаги и т д)
| | market
|
| рынок
| | marketable
|
| рыночный
| | securities
| [sI'kju@r@tIz]
| ценные бумаги
| | receivables
| [rI'sÖv@blz]
| причитающиеся суммы
| | inventories
|
| запасы товаров
| | term
|
| срок
| | long-term
|
| долгосрочный
| | short-term
|
| краткосрочный
| | property
|
| собственность
| | plant
|
| завод, промышленное
| | |
| предприятие
| | equipment
| [I'kwIpm@nt]
| оборудование
| | to invest
|
| делать инвестиции
| | investor
|
| инвестор
| | investment
|
| инвестиция
| | goodwill
|
| 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
|
| отсроченные платежи по расходам
| | total
|
| итог, итого
| | liabilities
| [,laI@'bIl@tiz]
| пассив: обязательства,
| | |
| задолженности
| | provisions
|
| резервы
| | net
|
| чистый, нетто
| | to employ
|
| использовать
| | net assets employed
|
| стоимость чистых активов компании в расчете на одну акцию
| | share
|
| акция
| | share capital
|
| акционерный капитал
| | shareholder
|
| акционер
| | shareholders' meeting
|
| собрание акционеров
| | interest
|
| процент
| | to retain
|
| удерживать
| | to earn
|
| получать, зарабатывать
| | earnings
|
| поступления, прибыль
| | retained earnings
|
| оставшаяся прибыль (после удержания налогов)
| | minority
|
| меньшинство
| | minority interest
|
| процент по акциям, выплачиваемый мелким акционерам
|
Exercises
| 1. Translate into Russian:
|
| | • 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
|
2. Read all the numerals in the text as in the examples:
| • Example
|
nineteen ninety seven
| |
| | • Example
|
| | 15,000
fifteen thousand
(1,500,000
one million five hundred thousand)
|
| • Example
• Example
• Example
| 11,800
eleven thousand eight hundred (11,800,000
eleven million eight hundred thousand)
| |
| | 6,920
six thousand nine hundred and twenty (6,9200,000
six million nine hundred and twenty thousand)
| |
| | 0,950
nine hundred and fifty
(950,000
nine hundred and fifty thousand)
|
3. Read all the items of the balance sheet making the assets of the company.
ü items — пункты
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