Open the brackets using the correct degree of the adjective

1. Apple's analysis has shown the (low) profitability for the last decade.

2. According to the balance sheet of Lukoil the current assets are (high) than the fixed ones.

3. Most of the investors consider that the income statement is the (important) financial report.

4. The efficiency of some companies is (easy) to predict than others.

5. Some experts believe that international standards are much (useful) for multinationals.

6. The comparison of received and expected results is the (important task) of any analyst.

7. According to the income statement the operating income of the company is (two) than in the previous year.

8. An investment or a loan to service sector is (little) risky than to industrial sector.

9. If a company has received (much) sales value it means an increase in demand on its product.

10. According to the financial analysis the state of the company is (healthy) this year.

11. The banks consider that current assets are (valuable) than fixed assets as they can be sold in short period of time.

12. The enterprise was sold (cheap) than it was estimated.

13. Under the modern conditions the investments to the Russian economy have become (risky).

14. The provision of the relevant information is the (essential) factor.

15. The performance of the company was (bad) last year in comparison with this year.

2. Complete the second sentence so it has similar meaning to the first sentence.

1. Anna is the best investment analyst at Gazprom.


Nobody at Gazprom ____________________ Anna.

2. The budget is smaller this year than previous one.


The budget is not ____________________ as the previous one.

3. Cash provides less return than bonds.


Bonds _______________________cash.

4. No investments are more risky than stocks.


The __________________stocks.

5. The new consolidated statements are one of the most cleverly designed.


There were no ____________________________ the new ones.

6. Most people invest in developed economies as it is not so sensible.


Funds _______________________________ sensible choice for most people.

7. Analysts use ratios to evaluate financial position more often.


Ratios _______________ methods in evaluating financial position by analysts.

8. It is important for decision-makers both to sort out relevant information and to make adjustments for changing conditions.


Sorting out relevant information ______________ making adjustments for changing conditions.

9. To find necessary information takes the same amount of time as to analyze it.


To find necessary information sometimes ___________________ its analysis.

10. It is essential for external and internal users to assess correctly the past performance.


The correct assessment of past performance is _______________ as it is for internal ones.

11. An accountant usually computes losses very accurately.

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