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Бизнес курс английского языка.


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Бизнес- курс английского языка.

 

 

 

 

 

 

 

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Выпуск 11.

 

 

 

 

 

 

 

ACCOUNTING

Text

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm's financial condition. Accounting records give a very important data. It is used by managers, stockholders, creditors, independent analysts, banks and government.

Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.

One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm's operating efficiency.

The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

 

Книжный прилавок.

1. Crime and Punishment
    
Fyodor Dostoevsky (1993)

 

Crime and Punishment is based on Dostoevskys own terrifying experiences of summary justice and the cruel penal system of Tsarist Russia. It is a dark tale set in the dingy tenements, backstreets and bars of pre-Revolutionary St Petersburg and concerns the actions of a murderer - Raskolnikov – who, setting himself in the role of a superman of Napoleonic proportions, decides to commit homicide as a matter of principle... 

 

2. The Insulted and Humiliated
     
Fyodor Dostoyevsky (2001)

 

 

 

Active Vocabulary

accounting -

бухгалтерский учет

record -

документ, запись, протокол

to record -

записывать, регистрировать

to measure -

измерять

transaction -

сделка, банковская операция

firm's financial condition -

финансовое положение фирмы

to provide data -

обеспечивать данными

creditor -

кредитор

independent -

независимый

income statement -

отчет о доходах

balance sheet -

балансовый отчет

to receive -

получать

to spend -

тратить

ratio analysis -

анализ коэффициентов

profitability -

прибыльность

Return on Investment Ratio -

коэффициент возвращения инвестиций

efficiency -

эффективность, производительность

to evaluate -

оценивать

value -

ценность, стоимость

ownership-

собственность

overall financial structure-

полная финансовая структура

 

 

 

 

 

 

Для писем.

 

 

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