Байланысты: Шляхова В.А. Английский язык для экономистов
Упражнение 4. Переведите слова на русский язык, обращая внимание на суффиксы и префиксы. Finance – financial, to measure – measurement, active –
activi ty,account – accountant –accounting, important – unim-
portant, manager – management, depend – dependent – inde-
pendent, name – namely, efficient – efficiently – efficiency, to
govern –government,own – owner –ownership,profit – profi-
table –profitability.
TEXT Прочтите и переведите текст на русский язык. Accounting Accounting shows firm’s financial conditions, it helps to
measure the activity of a business. Accounting records give
important financial data of the firm and they can be used by
managers, independent analysts, auditors and government.
Usually accountants of the firm prepare two types of
accounting records, namely: income statement and balance sheet.
A balance sheet is a statement of the assets and liabilities of an
economic unit, such as a household or a firm. It is necessary to
prepare them as they show how money was get and how money
was spent by the firm.
In order to know that the firm is operating efficiently and gets
profit the accounting department should do ratio analysis.
There are three main types of ratio analysis, namely: ratio
dealing with profitability, ratio dealing with assets and liabilities,
ratio dealing with the overall financial structure of the firm.
The first ratio analysis is used to measure the firm’s operating
efficiency.
The second is used to evaluate the current financial position
of the firm.
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The third one analyses the value of the ownership of the
firm.
