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published once a year, can be used as a managerial tool, allowing us to see how
efficient a company is, and whether it should stay in business.
9.1.5 Переведите текст на русский язык, используя словарь.
9.1.6 Скажите, соответствуют ли тексту следующие утверждения:
The balance sheet of any company is made up of its assets plus any cash on
hand.
The company’s debts are listed as liabilities.
A balance sheet is the summary of what the company owes and what it owns at a
given point of time.
On the right the company lists everything it owns.
«Fixed assets» called property, plant and equipment are listed on the left side of
the balance sheet.
The company’s liabilities are not always included in the balance sheet.
The company’s shareholders may look at the lists on both sides of the balance
sheet to see what they really own.
Shareholders have no right to calculate the stockholders’ equity.
The shareholders may sell their shares when liabilities start to exceed the level
of a company’s assets.
Accounting gives the shareholders a clear picture of the company’s financial
position.
9.1.7 Подготовьте контрольное чтение 10 строчек текста.
9.1.8 Перескажите текст, используя следующие фразы:
«The subject of the text is ...»
«The text deals with ...»
10 Текст. What is a Profit and Loss Statement?
10.1 Задания
10.1.1 Прочтите следующие слова и словосочетания, попытайтесь
запомнить их:
enterprise - предприятие
statement - отчет, ведомость, схема
(net) profit - (чистая) прибыль
(gross) profit - (валовая) прибыль
loss - потеря, убыток
revenue - доход
sale - продажа
37
published once a year, can be used as a managerial tool, allowing us to see how
efficient a company is, and whether it should stay in business.
9.1.5 Переведите текст на русский язык, используя словарь.
9.1.6 Скажите, соответствуют ли тексту следующие утверждения:
The balance sheet of any company is made up of its assets plus any cash on
hand.
The company’s debts are listed as liabilities.
A balance sheet is the summary of what the company owes and what it owns at a
given point of time.
On the right the company lists everything it owns.
«Fixed assets» called property, plant and equipment are listed on the left side of
the balance sheet.
The company’s liabilities are not always included in the balance sheet.
The company’s shareholders may look at the lists on both sides of the balance
sheet to see what they really own.
Shareholders have no right to calculate the stockholders’ equity.
The shareholders may sell their shares when liabilities start to exceed the level
of a company’s assets.
Accounting gives the shareholders a clear picture of the company’s financial
position.
9.1.7 Подготовьте контрольное чтение 10 строчек текста.
9.1.8 Перескажите текст, используя следующие фразы:
«The subject of the text is ...»
«The text deals with ...»
10 Текст. What is a Profit and Loss Statement?
10.1 Задания
10.1.1 Прочтите следующие слова и словосочетания, попытайтесь
запомнить их:
enterprise - предприятие
statement - отчет, ведомость, схема
(net) profit - (чистая) прибыль
(gross) profit - (валовая) прибыль
loss - потеря, убыток
revenue - доход
sale - продажа
37
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