Basic ecomonic terminology. Искренко Э.В - 47 стр.

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29. Budget — the internal financial forecast of expected income
and expenditure for a specific period of time.
30. Operating budget — a set of guidelines regarding the estimated
income or expenses of a business unit for a specific period of time,
usually a year.
31. Master budget — the operating budget for an entire company.
It’s a comprehensive financial forecast for all departments and sub-
units of the company.
Çàäàíèå ¹ 1. Äàéòå àíãëîÿçû÷íûå ýêâèâàëåíòû ñëåäóþùèì ðóñ-
ñêîÿçû÷íûì òåðìèíàì:
1) îò÷åò î äâèæåíèè íàëè÷íîñòè; 2) ôèíàíñîâûé îò÷åò;
3) ñòîèìîñòü ðåàëèçîâàííûõ òîâàðîâ; 4) îáùàÿ ôèíàíñîâàÿ ñìå-
òà; 5) îòíîøåíèå çàäîëæåííîñòè ê ñîáñòâåííîìó êàïèòàëó; 6) êî-
ýôôèöèåíò ðåíòàáåëüíîñòè; 7) äîëÿ çàåìíûõ ñðåäñòâ; 8) ïðè-
áûëü íà ñîáñòâåííûé êàïèòàë; 9) äîõîä â ðàñ÷åòå íà àêöèþ;
10) êîýôôèöèåíò ïðèáûëüíîñòè; 11) îòíîøåíèå îáîðîòíîãî êà-
ïèòàëà ê êðàòêîñðî÷íûì îáÿçàòåëüñòâàì; 12) êîýôôèöèåíò ëèê-
âèäíîñòè; 13) êîýôôèöèåíò «êðèòè÷åñêîé» îöåíêè; 14) îáîðîò-
íûå ñðåäñòâà; 15) îïåðàòèâíàÿ ñìåòà.
Çàäàíèå ¹ 2. Äëÿ ðóññêîÿçû÷íûõ òåðìèíîâ â êîëîíêå À íàéäèòå
ñîîòâåòñòâóþùèå èì àíãëîÿçû÷íûå îïðåäåëåíèÿ â êîëîíêå B.
À
1. Êîýôôèöèåíò êðèòè÷åñêîé îöåíêè.
2. Óðàâíåíèå ñáàëàíñèðîâàííîñòè.
3. Äîáàâëåííàÿ ñòîèìîñòü.
4. Òîðãîâûå èçäåðæêè.
5. Íåðàñïðåäåëåííàÿ ïðèáûëü.
6. Îò÷åò î ïðèáûëÿõ è óáûòêàõ.
7. Ãëàâíàÿ áóõãàëòåðñêàÿ êíèãà.
8. Áóõãàëòåðñêèé ó÷åò.
9. Îò÷åò î äâèæåíèè äåíåæíîé íàëè÷íîñòè.
10. Ñîáñòâåííûé êàïèòàë.
11. Äîõîä â ðàñ÷åòå íà àêöèþ.
12. Ïåðèîäè÷íîñòü ó÷åòà.
      29. Budget — the internal financial forecast of expected income
and expenditure for a specific period of time.
      30. Operating budget — a set of guidelines regarding the estimated
income or expenses of a business unit for a specific period of time,
usually a year.
      31. Master budget — the operating budget for an entire company.
It’s a comprehensive financial forecast for all departments and sub-
units of the company.
Çàäàíèå ¹ 1. Äàéòå àíãëîÿçû÷íûå ýêâèâàëåíòû ñëåäóþùèì ðóñ-
ñêîÿçû÷íûì òåðìèíàì:
      1) îò÷åò î äâèæåíèè íàëè÷íîñòè; 2) ôèíàíñîâûé îò÷åò;
3) ñòîèìîñòü ðåàëèçîâàííûõ òîâàðîâ; 4) îáùàÿ ôèíàíñîâàÿ ñìå-
òà; 5) îòíîøåíèå çàäîëæåííîñòè ê ñîáñòâåííîìó êàïèòàëó; 6) êî-
ýôôèöèåíò ðåíòàáåëüíîñòè; 7) äîëÿ çàåìíûõ ñðåäñòâ; 8) ïðè-
áûëü íà ñîáñòâåííûé êàïèòàë; 9) äîõîä â ðàñ÷åòå íà àêöèþ;
10) êîýôôèöèåíò ïðèáûëüíîñòè; 11) îòíîøåíèå îáîðîòíîãî êà-
ïèòàëà ê êðàòêîñðî÷íûì îáÿçàòåëüñòâàì; 12) êîýôôèöèåíò ëèê-
âèäíîñòè; 13) êîýôôèöèåíò «êðèòè÷åñêîé» îöåíêè; 14) îáîðîò-
íûå ñðåäñòâà; 15) îïåðàòèâíàÿ ñìåòà.
Çàäàíèå ¹ 2. Äëÿ ðóññêîÿçû÷íûõ òåðìèíîâ â êîëîíêå À íàéäèòå
ñîîòâåòñòâóþùèå èì àíãëîÿçû÷íûå îïðåäåëåíèÿ â êîëîíêå B.

                                   À
      1. Êîýôôèöèåíò êðèòè÷åñêîé îöåíêè.
      2. Óðàâíåíèå ñáàëàíñèðîâàííîñòè.
      3. Äîáàâëåííàÿ ñòîèìîñòü.
      4. Òîðãîâûå èçäåðæêè.
      5. Íåðàñïðåäåëåííàÿ ïðèáûëü.
      6. Îò÷åò î ïðèáûëÿõ è óáûòêàõ.
      7. Ãëàâíàÿ áóõãàëòåðñêàÿ êíèãà.
      8. Áóõãàëòåðñêèé ó÷åò.
      9. Îò÷åò î äâèæåíèè äåíåæíîé íàëè÷íîñòè.
     10. Ñîáñòâåííûé êàïèòàë.
     11. Äîõîä â ðàñ÷åòå íà àêöèþ.
     12. Ïåðèîäè÷íîñòü ó÷åòà.




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