Тема 15. Баланс (Balance sheets)
Text
In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.
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«Тема 15. Баланс (Balance sheets)»
Тема 15. Баланс (Balance sheets)
Text
In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.
Here is a balance sheet sample distributed:
| ABICO INTERNATIONAL AND SUBSIDIARY COMPANIES CONSOLIDATED BALANCE SHEET as at December 31,1997 |
|
| 1997 | 1996 |
| | 15,000 | 11,800 |
| Cash | 9,000 | 6,920 |
| Marketable Securities | 1,200 | 1,080 |
| Receivables | 2,800 | 2,600 |
| Inventories | 2,000 | 1,200 |
| | 5,443 | 3,200 |
| Property, Plant and Equipment | 1,056 | 0,950 |
| Investments | 0,200 | 0,100 |
| Receivables | 0,207 | 0,100 |
| Goodwill | 2,400 | 2,000 |
| Deferred Expenditure | 0,580 | 0,500 |
Total Assets | 20,443 | 15,000 |
| | 3,000 | 2,600 |
| Loans | 2,000 | 1,800 |
| Payables | 1,000 | 0,800 |
| | 4,300 | 3,200 |
| Loans | 4,000 | 3,000 |
| Other liabilities and provisions | 0,300 | 0,200 |
| | 7,300 | 5,800 |
| NET ASSETS EMPLOYED | 13,143 | 9,200 |
| | 5,000 | 3,000 |
| Share Capital | 3,000 | 1,700 |
| Reserves | 2,143 | 2,000 |
| Retained Earnings | 2,000 | 2,000 |
| | 1,000 | 0,500 |
Total Shareholder's Interest | 6,000 | 3,500 |
Words and expressions
| table | таблица |
| balance sheet | Баланс (документ) |
| sample | образец |
| balance sheet sample | образец баланса |
| subsidiary | дочерняя компания |
| consolidated | консолидированный |
| consolidated balance | консолидированный ба |
| sheet | ланс (главной компании |
|
| и ее дочерних компаний |
|
| и филиалов) |
| as at | по состоянию на |
| syn as of |
|
| current | текущий |
| assets | активы: собственность в |
|
| самой различной форме |
|
| (недвижимость, машины |
|
| и оборудование, кредич- |
|
| ные требования, ценные |
|
| бумаги и т д ) |
| market | рынок |
| marketable | рыночный |
| securities | ценные бумаги |
| receivables | причитающиеся суммы |
| inventories | запасы товаров |
| term | срок |
| long-term | долгосрочный |
| short-term | краткосрочный |
| property | собственность |
| plant | завод, промышленное |
|
| предприятие |
| equipment | оборудование |
| to invest | делать инвестиции |
| investor | инвестор |
| investment | инвестиция |
| goodwill | добрая воля; престиж; деловая репутация (контакты, клиенты и кадры компании, которые смогут быть оценены и занесены на специальный счет; эта оценка играет роль главным образом при поглощении и слиянии фирм. |
| to defer | отсрочить (платеж) |
| expenditure | расходы |
| deferred expenditure | отсроченные платежи по расходам |
| total | итог, итого |
| liabilities | пассив: обязательства, |
|
| задолженности |
| provisions | резервы |
| net | чистый, нетто |
| to employ | использовать |
| net assets employed | стоимость чистых активов компании в расчете на одну акцию |
| share | акция |
| share capital | акционерный капитал |
| shareholder | акционер |
| shareholders' meeting | собрание акционеров |
| interest | процент |
| to retain | удерживать |
| to earn | получать, зарабатывать |
| earnings | поступления, прибыль |
| retained earnings | оставшаяся прибыль (после удержания налогов) |
| minority | меньшинство |
| minority interest | процент по акциям, выплачиваемый мелким акционерам |
Exercises
| 1. Translate into Russian: |
|
| • balance sheet consolidated balance sheet balance sheet sample | • current assets current liabilities |
| • receivables payables | • shares share capital shareholder |
| • interest shareholder's interest minority interest total shareholder's interest | • earnings retained earnings |
| • cash loans inventories marketable securities | • current assets long-term assets total assets |
2. Read all the numerals in the text as in the examples:
| • Example | 1997 nineteen ninety seven |
|
|
| • Example |
|
| 15,000 fifteen thousand (1,500,000 one million five hundred thousand) |
| • Example
• Example
• Example | 11,800 eleven thousand eight hundred (11,800,000 eleven million eight hundred thousand) |
|
|
| 6,920 six thousand nine hundred and twenty (6,9200,000 six million nine hundred and twenty thousand) |
|
|
| 0,950 nine hundred and fifty (950,000 nine hundred and fifty thousand) |
3. Read all the items of the balance sheet making the assets of the company.
4. Translate this balance sheet sample into Russian.
5. Make sentences:
| • The lecturer distributed | many materials a few diagrams a few balance sheets a few balance sheet samples |
| • It was a lecture on | accounting balance sheet making securuties share capital reserves loans investments |
| • The balance sheet says that | the assets the liabilities the net assets the total share holder's interest | of the Company in 1997 are/is .. |
6. Complete the sentences:
Current assets consist of cash, marketable securities ...
Long-term assets consist of property, plant and equipment, investments ...
Total assets consist of current assets and ...
Current liabilities consist of loans and ...
Long-term liabilities consist of loans and ...
Total liabilities consist of current liabilities and ...
Total assets minus total liabilities make net assets ...
Shareholder's interests plus minority interests make total ...
7. Answer the following questions:
On what subject was the lecture mentioned in this Unit read?
What sample did this Unit capture?
What terms were lather difficult to remember?
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