Заглавная страница Избранные статьи Случайная статья Познавательные статьи Новые добавления Обратная связь FAQ Написать работу КАТЕГОРИИ: АрхеологияБиология Генетика География Информатика История Логика Маркетинг Математика Менеджмент Механика Педагогика Религия Социология Технологии Физика Философия Финансы Химия Экология ТОП 10 на сайте Приготовление дезинфицирующих растворов различной концентрацииТехника нижней прямой подачи мяча. Франко-прусская война (причины и последствия) Организация работы процедурного кабинета Смысловое и механическое запоминание, их место и роль в усвоении знаний Коммуникативные барьеры и пути их преодоления Обработка изделий медицинского назначения многократного применения Образцы текста публицистического стиля Четыре типа изменения баланса Задачи с ответами для Всероссийской олимпиады по праву Мы поможем в написании ваших работ! ЗНАЕТЕ ЛИ ВЫ?
Влияние общества на человека
Приготовление дезинфицирующих растворов различной концентрации Практические работы по географии для 6 класса Организация работы процедурного кабинета Изменения в неживой природе осенью Уборка процедурного кабинета Сольфеджио. Все правила по сольфеджио Балочные системы. Определение реакций опор и моментов защемления |
For, through, in, within, to, of(6), afterСодержание книги
Поиск на нашем сайте
retained profit is the amount … profit tax that directors … a business decide not to distribute … their shareholders, but to keep … the business. It is held as an increase.. the capital and reserves … the purchase … assets. Retained profits from the most important source … finance … business expansion. Exercise 5. Write an appropriate word or phrase in the following sentences distributed, share issues, premises, hire purchase, a grant, retained profit, cash flow, a loan (2), cash. 1. I’d like to pay in …, please. 2. The bank agreed to give the company … of $100,000. 3. The … in our country is good because we take in much more money than we spend. 4. Our … will provide capital for the planned growth next year. 5. I applied at the bank for … at 7% interest 6. The Ford Foundation gave the economist … for research. 7. He bought a computer on …. 8. A guard asked the stranger to leave the …. 9. As Britain recovers from recession, computers will seek to rise finance through … 10. Goods are … to our major customers first.
Exercise 6. Sum up what you remember about: a) financial reserves; b) retained profit; c) borrowings; d) share flotation; e) grants and loans. Exercise 7. Answer the following questions: 1. What do businesses need financial reserves for? 2. What do companies need working capital for? 3. What are the main ways of obtaining capital? 4. What is meant by the «retained profit»? 5. Is retained profit distributed to shareholders? 6. What are the main types of lenders to business? 7. When do companies make share flotations? Unit 32. Stock exchange Active Vocabulary
A stock exchange, share market or bourse is a corporation or mutual organization which provides «trading» facilities for stock brokers and traders, to trade stocks and other securities. Stock exchanges also provide facilities for the issue and redemption of securities as well as other financial instruments and capital events including the payment of income and dividends. The securities traded on a stock exchange include: shares issued by companies, unit trusts and other investment products and bonds. To be able to trade a security on a certain stock exchange, it has to be listed there. Usually there is a central location at least for recordkeeping, but trade is less and less linked to such a physical place, as modern markets are electronic networks, which gives them advantages of speed and cost of transactions. Trade on an exchange is by members only. The initial offering of stocks and bonds to investors is by definition done in the primary market and subsequent trading is done in the secondary market. A stock exchange is often the most important component of a stock market. Supply and demand in stock markets is driven by various factors, such as affecting the price of stocks. There is usually no compulsion to issue stock through the stock exchange itself, nor must stock be subsequently traded on the exchange. Such trading is said to be off exchange or over-the-counter. This is the usual way that bonds are traded. Increasingly, stock exchanges are part of a global market for securities. Exercise 1. Give the English for: фондова біржа, спільне підприємство, випуск акцій, торгівля цінними паперами, послуги, біржовий маклер, вилучення з обліку, послідовний, вартість торгової операції, початкова пропозиція, облік, електронні мережі, облігації, позабіржові відносини, основний ринок, керується, за визначенням.
Exercise 2. Match words from list A with words from list B that have a similar meaning: A B stock exchange services mutual organization price of deal redemption off exchange facilities share market initial offering joint venture capital events record over-the counter withdrawal cost of transaction share information recordkeeping force compulsion first proposal Exercise 3. Translate the following sentences: 1. Фондова біржа - це спільна організація, яка надає послуги торгівлі цінних паперів біржовим маклерам та торговцям. 2. Фондова біржа також надає такі послуги, як випуск ти вилучення з обігу цінних паперів, форми фінансування, розповсюджує інформацію про акціонерні події, включаючи прибуток оплати та дивіденди. 3. Цінні папери продаються на фондовій біржі, включаючи акції, які випускаються компанією, трастами, а також облігації та інші інвестиційні папери. 4. Торгівля цінними паперами може відбуватися тільки членами фондової біржи. 5. Попит та пропозиція на ринку цінних паперів мотивується різними факторами, такими як вплив ціни на цінні папери. 6. Якщо акції не продаються і не випускаються на фондовій біржі, то таку торгівлю називають позабіржовими відносинами.
Exercise 4. Answer the following sentences: 1. What do you understand by Stock Exchange? 2. Who takes part in Stock Exchange? 3. What does Stock Exchange deal with? 4. What is issued on the Stock Exchange? 5. Why the electronics network is getting more widespread nowadays? What are the advantages? 6. What do you understand by the over-the-counter?
Unit 33. Costs. Assets and Liabilities Active Vocabulary
The money that a business spends in order to produce goods or services is its costs. Different business have different cost structures and define and calculate their costs in different way. One way of classifying the costs of business is to relate them to the output of the firm. Fixed costs are those which remain unchanged whatever the level of output, e.g. rent, interest charges, salaries, variable costs change directly with output of the business. Direct costs are directly related to the things produced. In manufacturing for example direct costs include raw materials and wages. Indirect costs may include things like social security charges on the top of the wages. Overhead costs or overheads are used to mean different things, but usually cover all the regular non-production costs of running a business, such as salaries and telephone bills; they may include the cost of marketing. Costs are also referred to as expenses or expenditure. Things of value owned by a firm are its assets. Fixed assets are long-term assets which are for use in the business and not re-sale (land, buildings, furniture, etc.). Current assets are used in the course of business. They include cash, receivables, bank deposits and investments in other companies. The assets help generate the income of the company. Liabilities are what a business owes to those outside the business. Liabilities are classified as either long-term liabilities which are due for repayment after more than one year, or current liabilities which are short-term debts and debts to suppliers the company expects to pay within one year.
Exercise 1. Give the English for: виробляти товари та послуги; витрати; структура витрат; підраховувати витрати; основні витрати; обсяг виробництва; заробітна платня; змінні витрати; прямі витрати; сировина; непрямі витрати; накладні витрати; активи та пасиви; неліквідні активи; перепродаж; поточні оборотні активи; готівка; рахунки дебіторів; дохід компанії; довгострокові (короткострокові) зобов’язання; борг. Exercise 2. Match sentences with the correct definition from the list below:
Exercise 3. Translate the sentences into Ukrainian. Write the appropriate word or phrase in the following sentences: assets, generate, due, liabilities, expenditure, fixed costs, current liabilities, debts, output, costs, expenses. 1. We had to increase prices this year just to cover our …. 2. Factory workers have increased … by 10%. 3. It took him years to pay off all his.... 4. … are bills that the company expect to pay in the near future. 5. … include rent. 6. Updating these machines will increase our … this year. 7. The company does not have enough money to meet its …. 8. He is … to pay his debts. 9. The assets help … the income of the company. 10. The company was forced to sell off its …. 11. Telephone bills, payroll, and rent are some of our monthly ….
Exercise 4. Answer the following questions: 1. What are the costs? 2. Do the different business have similar cost structures? 3. How can the costs be classified? 4. What are the fixed costs? 5. Do variable costs remain unchanged whatever the level of output? 6. What are the direct costs related to? 7. What do indirect costs include? 8. What do overheads mean? 9. What are the assets? 10. How are fixed assets distinguished from the current assets? 11.What are the liabilities? 12.How are the liabilities classified? 13. What is the difference between long-term liabilities and current liabilities?
Unit 34. Budgeting Active vocabulary
The preparation of a budget is an important aspect of a company’s success. The preparation of it helps management to establish short-term and long-term goals and standards for the company, motivates employees to achieve company goals, provides for a systematic review of performance. The success of the budgeting process depends on the cooperation of all employees. Budget of a business is the financial operating plan for an organization for a fixed period. The budget shows income is anticipated and how the resources will be used during the budget period. It is a forecast used by a business to plan and control. The primary objective of the budget is to establish a financial framework for the operations of the business. The accounting period for the budget is usually either the calendar year or the fiscal year. The fiscal year is anychosen twelve-month period that does not correspond to the calendar year. The total of separate budgets from different departments within a company that shows in detail how the entire business operates is called master budget. As the business year progress, management can use the budget as a control device that permits monitoring of the company’s operations. Exercise 1. Give the English for: успіх компанії, встановлювати довгострокові цілі, процес складання бюджету, встановлений строк, прибуток, прогноз, найважливіша задача, бюджетний рік, головний бюджет, використовувати бюджет як контрольний засіб, контролювати роботу компанії, виробничий план, бюджетний період.
Exercise 2. Match words from list A with words from list B that have a similar meaning: A B operate sum goal main progress expect achieve definite systematic reach fixed regular anticipate allow primary objective permit function total develop
Exercise 3. Study the following words: ad budget, annual budget, approved budget, consumer budget, current budget, deficit-free budget, household budget, low budget, master budget, operating budget, overall budget, surplus budget. Exercise 4. Choose the necessary word and put it in the sentence: operation, objective, forecast, control device, management, master budget, the fiscal year, budget; 1. a plan of expected income and expenditure for a particular period of time; 2. the total of separate budgets from different departments within a company; 3. a standard plan for the performance of a business by which its operations may be measured and regulated; 4. a statement about what one thinks will happen in the future; 5. related to a 12-month period of business activity; 6. the people who control a company; 7. an aim or target; 8. the main internal workings of business.
Exercise 5. Write the appropriate word or phrase in the following sentences: total, monitors, accounting, financial year, motivates, budget (2), fiscal year, budgeting, budgets. 1. The financial director is responsible for the firm’s …. 2. … involves setting financial goals and standards for an enterprise. 3. Our company’s … is the calendar year, January 1 December 31. 4. The new channel will be launched with a $3 million promotional …. 5. A desire to go to business school … her to study mathematics hard. 6. She was given a … of $25, 000 to launch the magazine. 7. In the UK, the government’s … runs from 6 April to the following 5 April. 8. Our financial manager will calculate the total profit at the end of the …period. 9. The boss … the quality of her employees’ work. 10. The … of this month’s sales is up 20%.
Exercise 6. Answer the following questions: 1. What is a budget? What does it show? 2. Why is the preparation of a budget an important aspect of a company’s success? 3. What is the primary objective of the budget? 4. What is the customary accounting period for the budget? 5. What can a master budget be used for? 6. What is the master budget? 7. What is the control device? 8. What does the success of the budgeting process depend on? Exercise 7. Sum up what you remember about: - a budget and budgeting; - the fiscal year; - a master budget.
Unit 35. Auditing Active Vocabulary
Auditing is an accounting function that involves the review and evaluation of financial records of a company. It is done by auditors. These reviews are called audits. Outside/external audits are a normal and regular part of business practice. In addition, many corporations maintain a continuous internal audit by their own accounting departments. They review operating procedures and financial records and report to management on the current procedures and financial records and report to management on the current state of the company’s fiscal affairs. The internal auditors make suggestion to management for improvements in the standard operating procedures and check the accounting records. Independent auditing is done by accounts who are not employees of the organization whose books they examined. The independent accountant is almost always a CPA. Independent accountants review the business’s operating activities they examine financial statements and the accounting records. Auditing consists of paperwork, inventory, (stock-taking), accounting records, evaluation, calculation, accounts, balance keeping. Paperwork involves company’s activity information on the different data carrier which enable it legal force. Inventory is a mean of checking values according to the auditing.
|
||||||||||||||||||||||||||
Последнее изменение этой страницы: 2016-04-08; просмотров: 754; Нарушение авторского права страницы; Мы поможем в написании вашей работы! infopedia.su Все материалы представленные на сайте исключительно с целью ознакомления читателями и не преследуют коммерческих целей или нарушение авторских прав. Обратная связь - 3.139.72.210 (0.01 с.) |