Basic ecomonic terminology. Искренко Э.В - 43 стр.

      31. Retained earnings (surplus) — the amount that the firm has
plowed back from profits over the years but has not paid out in
dividends.
      32. Return on sales (net profit margin) — a form of profitability
ratio calculated as net income divided by net sales.
      33. Profitability- the possibility and ability of a firm to produce
a profit.
      34. Productivity — the average level of output per unit of time
per worker.
      35. Efficiency — maximum output of a good from minimum
resources used in production.
Çàäàíèå ¹ 1. Äàéòå àíãëîÿçû÷íûå ýêâèâàëåíòû ñëåäóþùèì ðóñ-
ñêîÿçû÷íûì òåðìèíàì:
      1) ïðîèçâîäèòåëüíîñòü; 2) ðåâèçîâàíèå; 3) äîõîäíîñòü;
4) àóäèò; 5) íåðàñïðåäåëåííàÿ ïðèáûëü; 6) áóõãàëòåðñêèé ó÷åò;
7) áóõãàëòåðñêîå äåëî; 8) ïðîãíîç ñáûòà; 9) ïåðèîäè÷íîñòü ó÷åòà;
10) âàëîâàÿ ïðèáûëü; 11) ñ÷åò; 12) äîõîäíûå ñòàòüè; 13) òîðãîâàÿ
îïåðàöèÿ; 14) àêöèîíåðíûé êàïèòàë; 15) äåáåò; 16) áóõãàëòåðñêèé
áàëàíñ; 17) êðåäèò; 18) îïðèõîäîâàíèå; 19) ïðîáíûé áàëàíñ.
Çàäàíèå ¹ 2. Ïðî÷èòàéòå îïðåäåëåíèÿ è óêàæèòå òåðìèíû, ñî-
îòâåòñòâóþùèå èì.
      1. The process of measuring, interpreting, and recording data
that reflect the financial condition of a firm.
      2. Accounting that serves a firm’s managers by calling attention
to problems and helping the managers in the areas of planning,
decision making, and controlling the firm’s operations.
      3. Checking the accuracy of records.
      4. The amount of a firm’s assets minus the amount of its liabilities.
      5. A financial statement that shows what a firm owns, what it
owes, and what the owners’ equity is worth at a given point in time.
      6. The amount of cash or accounts receivable a firm receives in
payment from others over a period of time.
      7. The profits the firm has plowed back into the firm.
      8. A register of financial value.
      9. A financially significant event that raises or lowers the balances
in accounts.
      10. A bookkeeping system in which every transaction changes
the balances in at least two accounts at the same time.

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