Translate the text of the lecture into Russian.

Make word-combinations as in the model

• 3		transactions
		bookkeepers
	thousand	accountants
		banks
		companies
• thousands	of	entities
		statements
		decisions
		consumers
		owners

9. Agree or disagree:

• The use of the word "thousand" is very easy.

• The word "hundied" is used in the same way.

• The figures are very important in accounting

• The woik of accountants is very important.

10. Sum up what the lecturer said about:

• accountants and bookkeepers

• financial accounting

Unit twenty eight

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
à Current Assets:	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
à Long-term Assets:	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
à Total Assets	20,443	15,000
à Current Liabilities:	3,000	2,600
Loans	2,000	1,800
Payables	1,000	0,800
à Long-term Liabilities:	4,300	3,200
Loans	4,000	3,000
Other liabilities and provisions	0,300	0,200
à Total Liabilities	7,300	5,800
NET ASSETS EMPLOYED	13,143	9,200
à Shareholder's Interests:	5,000	3,000
Share Capital	3,000	1,700
Reserves	2,143	2,000
Retained Earnings	2,000	2,000
à Minority Interests	1,000	0,500
à Total Shareholder's Interest	6,000	3,500

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