2015-04-01
435
| accounting record to record to measure transaction firm's financial condition to provide data creditor independent income statement balance sheet to receive to spend ratio analysis profitability Return on Investment Ratio efficiency to evaluate value ownership overall financial structure | - бухгалтерский учет - документ, запись, протокол - записывать, регистрировать - измерять - сделка, (банковская) операция - финансовое положение фирмы - обеспечивать данными - кредитор - независимый - отчет о доходах - балансовый отчет - получать - тратить - анализ коэффициентов - прибыльность - коэффициент возвращения инвестиций - эффективность, производительность - оценивать - ценность, стоимость - собственность - полная финансовая структура |
QUESTIONS
1. What is the purpose of accounting?
2. Who uses the data provided by accounting firms?
3. What are the two types of records which most businesses prepare?
4. What can you know analysing the income statement and balance sheet of a company?
5. What is the purpose of the ratio analysis?
6. What categories of ratios in finance do you know?
Exercise 1. Choose the necessary word and put it in the sentences.
| 1. An accounting helps … the activity of a business. 2. Do you know the effect of your last … on financial condition of the firm? 3. Accounting records provide … for stock-holders, independent analysts. 4. The second type of ratio helps the company … its current financial position. 5. … is one of the two main records which most of the businesses prepare regularly. 6. The … of the company includes real estate in California. 7. I am sure of the … of this transaction. 8. Our company's current … is very high. 9. They … from the association with that corporation. | 1. to profit 2. profit 3. efficiency 4. ownership 5. to evaluate 6. transaction 7. data 8. income statement 9. to measure |
