Vocabulary Practice.

Exercise 30. Choose the necessary word and put it in the sentence.

1. Organization structure shows … between each position and positions

above and below.

2. A sales manager has direct … over a salesman.

3. As a rule a … usually does not give orders to other departments.

4. When the business gets more … there is a need for staff departments.

5. My friend … … of sales manager.

6. The … of staff departments is to do different services.

7. My friend works in a … …, he is responsible for the company product.

(relationships, to hold a position, authority, complex, task, a line department,

a staff, department)

Grammar Exercises

Exercise 31. Transfer the sentences from Active into Passive.

M o d e l: The manager examines organizational structure of the firm. Organizational structure of the firm is examined by the manager.

1. Vice-president gives orders to his employees.

2. I receive orders from the sales-manager.

3. My friend holds a position of general manager.

4. Personnel office receives resumes fromprospective candidates.

5. Staff departments do different services to line departments.

6. He takes the orders and fulfils the task very quickly usually.

Exercise 32.

M o d e l: My friend is examining the organizational chart.

The organizational chart is being examined by my friend.

1. I am sending my annual report to my immediate superior.

2. The foreman is firing his immediate subordinate.

3. Comptroller is giving the orders to his employees.

4. We are changing the organizational structure of our company.

5. The board of directors is enlarging the staff of the company.

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Тема 5

ТЕХТ

ACCOUNTING

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 аvery important data. It is used by management, 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 the 2 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 3^rd set of ratio deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

1. TO RECORD - ЗАПИСЫВАТЬ

РЕГИСТРИРОВАТЬ

2. TRANSACTION - СДЕЛКА,

(банковская) ОПЕРАЦИЯ

3. ТО PROVIDE DATA -ОБЕСПЕЧИВАТЬ

ДАННЫМИ

4. INCOME STATEMENT -ОТЧЕТ О ДОХОДАХ

5. BALANCE SHEET -БАЛАНСОВЫВЙ

ОТЧЕТ

6. RATIO ANALYSIS -АНАЛИЗ

КОЭФФИЦИЕНТОВ

7. ТО EVALUATE -ОЦЕНИВАТЬ

8. OVERALL FINANCIAL - ПОЛНАЯ ФИНАН-
STRUCTURE СОВАЯ СТРУКТУРА

9. ТО TURN - СДАТЬ ОТЧЕТ

IN THE REPORT

10. PROFIT AND - ОТЧЕТ ПО ПРИБЫ-

LOSS STATEMENT ЛИ И УБЫТКАМ

11. ASSETS AND - АКТИВ И ПАССИВ

LIABILITIES

I2. NET WORTH - А) СТОИМОСТЬ ИМУЩЕС­ТВА ЗА ВЫЧЕТОМ ОБЯЗА­ТЕЛЬСТВ

- Б) СОБСТВЕННЫЙ КАПИ­ТАЛ ПРЕДПРИЯТИЯ

13.PAY CHECK - ПЛАТЕЖНЫЙ ЧЕК

14.GROSS - ВАЛОВЫЙ, БРУТТО
I4.NET - ЧИСТЫЙ, НЕТТО

15.FISCAL YEAR - ФИСКАЛЬНЫЙ (бюджетный) ГОД

DIALOGUE

A. Hi, B, Glad to meet you. You look very busy this morn­ing. There were so many statements on your table.

B. Oh, A. This is the end of the year. The accounting
department is very busy.

A. I know, we are all very busy, totaling accounts. But I've already turned in the report on my department.

B. Good.

A. So, how's business.

B. I don't know everything. I am busy with some records
and statements. I don't have the whole picture. But I think
the company is doing very well.

A. I am sure of it. We have to keep our creditors and inves­tors happy.
B. Well, the balance sheet and profit and loss statement
are ready it is the end of the fiscal year. So every body can
check out the assets and liabilities net worth and profit
position m the financial statements.

A. Do you work with the pay cheeks?
B. Why are you asking?

A. I thought you could explain me the big difference be­tween my gross pay and my net take-home pay.

B. Explanation takes only one word - taxes. Actually the sal­ary are done through the computer.

A. Really?

B. Sure. We can't handle any volume in a large company
without computers.

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