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