1. Прочитать текст «Accounts and balance sheets»

From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet.

 

A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the Ledger which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:

 

• Sales
• Trading profit
• Depreciation
• Rent received
• Interest paid
• Profit before tax
• Tax
• Profit after tax
• Dividends
• Profit retained
• Earnings per share

 

The other accounts of the Ledger which reflect the assets, liabilities and capitsl of the firm, make up a Balance Sheet. This shows the net worth or book value of the company.

 

A Balance Sheet made up for Johnson and Co., a specimen company, may appear as follows:

 

BALANCE SHEET

Johnson and Co

31 December 2011-12-14

Assets	$ 5500
Petty cash fund	100
Accounts Receivable	750
Notes Receivable	100
Inventory
Merchandise on hand	2080
Furniture and Fixtures	2750
Total Assets	$ 11280
Liabilities
Accounts payable	800
Notes payable	500
Total liabilities	1300
Capital
Johnson Capital at beginning	8000
Profit for the period	1980
Total capital	9980
Total Capital and Liabilities	$ 11280

 

The two sides of the Balance Sheet, that is Total Assets and Total Capital and Liabilities are always to be equal.

 

 

2. Назовите английские эквиваленты

полученная арендная плата, выплаченные проценты, счета дебиторов, счета кредиторов, запасы, наличные товары, мебель и оборудование, актив, пассив, товарооборот, отчет о прибылях и убытках, доходы, главная книга, влиять на прибыль и убыток, содержать следующие пункты, прибыль до налогообложения, нераспределенная прибыль, доходы на акцию, подотчетные суммы.

 

3. Виды обязательств

Insurance	Liability	Страховая ответственность
Cancelled		Погашенное денежное обязательство
Limited		Ограниченная ответственность
Reserve		Резервный капитал
Current		Краткосрочное обязательство
Contingent [kqn'tIndZ(q)nt]		Условный долг (появляется при определенных условиях, в связи со сложившимися обстоятельствами). Например, судебные издержки, потенциальные издержки в случае изменения гос. предприсаний. Не отражается в балансе, отражается в примечаниях к финансовым отчетам.

 

 

4. Грамматика

 

5. Домашнее задание

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Business talks

 

Mr. Weston: Oh, Mr. Marsh, I’m so very glad to see you. Did you have a nice trip?

Mr. Marsh: I’m glad to see you too. The trip was quite smooth [smu:D]. And I hope our talk will be very smooth too.

Mr. Weston: Well, then let’s get down to business. I propose to discuss the second problem and then we shall speak about the delay. Maybe we shall settle both at a time.

Mr. Marsh: Agreed. And what is the second problem?

Mr. Weston: Mr. Marsh, you see, when the spares arrived we found that the packaging was all wrong. You packed them in plastic boxes instead of the metal containers we specified in the contract.

Mr. Marsh: I’m awfully sorry about it. May I have a paper testifying to the damage. It is important for our packers. But as to the damage we’ll certainly rectify the situation.

Mr. Marsh: By did they come safe?

Mr. Weston: Unfortunately 50 pieces were damaged severely and 30 pieces were slightly damaged.

Mr. Weston: I hope so and what do you suggest?

Mr. March: I offer to ship the replacement by air this week.

Mr. Weston: And at whose expense will it be done?

Mr. March: We’ll certainly cover all the transportation expenses and insurance.

Mr. Weston: Then if you send the replacement by air this week and they safely reach us we shall forget about the delay or the first problem.

Mr. March: Thank you. I think it’s kind of you to make this suggestion.

Mr. Weston: And one more thing. Please send me a fax to confirm the shipment.

Mr. March: Good. I’ll see to it. The fax will be sent the same day the spares will be shipped from the airport.

Mr. Weston: Thank you for cooperation and I hope in future we’ll have no problems at all.

Mr. March: I hope so. Thank you again and good-buy.

Mr. Weston: Good-buy and happy journey back home.