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The Balance Sheet

The balance sheet was believed to be invented in Britain in the
16th century.______ the name of the
inventor was Simon Steven of Bruges. He was a clerk in_____________ the
firms. Once, when taking the totals______________________________ out of the
books he crossed them over and happened to write them down with the
assets______________________ and the liabilities on the left. The British
Parliament passed an Act which made_______________ the law of Great Britain

- of the assets and liabilities

- on the right-hand side

- one of

- According to the historians of accounting

- this type of balance sheet

Учим термины.

90. The balance sheet – баланс, балансовый отчет

91. To take the totals – подводить итог, суммировать

Прочитайте следующий текст и переведите его на русский язык. Догадайтесь о значении выделенных слов без словаря.

Debit and Credit

The word "debit" is naturally associated with double-entry, but pre-dates it. It derives from the Latinfor "he owes".

As is known in the double-entry system, all increases in assets and expenses and all decreases in capital liabilities or revenues are debits. If the recording has been done correctly, the totalof the debits will be always equal to the total of the credits.

The debits are usually found on the left-hand side of accounts. This may be due to the fact that left-handedness has always been regarded as bad. Suffice it to remember that Judas was sitting on the left from Christ at the Last Supper. In Latin "left" means "sinister". So, no wonder, that in accounting "bad people" who are in debt with the business are shown on the left.

The word credit has two meanings. It has come to the English language from Latin and it means "he believes" or "he trusts". In the earliest days the entries in the ledger were "debit" for "he owes" and "credit" for "he trusts" or "is owed".

As is known, the credit side of an account is the right-hand side. This may be because, historically, creditors were regarded as "good" because they trusted one; and the right hand has always been regarded as the "good" side. For example, all important guests generally sit at the right side of the host. The second meaning of the word credit is belief of others that a person, company etc. can pay debts, or will keep a promise to pay. "To extend" credit or to make sales on credit is to trust another person.

7. а. Задайте разделительные вопросы к следующим предложениям:

1. The word «debit»pre-dates double-entry, ________________________?

2. It derives from the Latinfor "he owes", _______________________?

3. All decreases in capital liabilities or revenues are debits,___________?

4. The totalof the debits will be always equal to the total of the credits, ______________________________?

5. Judas was sitting on the left from Christ at the Last Supper, __________?

6. It has come to the English language from Latin, __________________?

7. Creditors were regarded as "good", ___________________________?

8. A company can pay debts, __?

9. Left-handedness has always been regarded as bad,________________?

10. The word credit has two meanings, __________________________?

Б. Вставьте в предложение пропущенное слово: debit, double-entry system, assets and liabilities, total, increased, decreased, capital, expenses, credit, company.

1. The word ______________means «he owes".

2. You need ___________________ if you want to start your own business.

3. The _________________ appeared in 1494.

4. The ______________amount of money spent by the company is 3 bln. dollars.

5.__________________ are the main financial indicators of the economic position of the company.

6. The export extraction of gas in Russia has _______________this year.

7. The word ______________means «he trusts".

8. It`s necessary to calculate accounting economic ____________________ for the final reporting.

9. Gazprom is the biggest ____________________ in the Russian Federation.

10. This year there has ____________________ the Gross National Product of the Russian Federation.

Учим термины

92. The left /right -hand side of accounts – левая/правая сторона счетов

93. double-entrysystem - система двойной записи

94. To оwe – быть в долгу, задолжать

95. To increase увеличивать

96. To decrease – понижать, уменьшать

97. To be equal – быть равным, равняться

98. The totalof the debits/ credits – общая сумма расхода /прихода

99. Debt - долг

100. capital liabilities – обязательства по основному капиталу, счета капитала.

101. Money - деньги

102. Еntry - проводка