Unit VI evaluating perfomance of the firm

Glossary

to evaluate оценивать

account счет (банковский)

accounts (pl.) расчеты, отчетность, сводка

accounts receivable (AmE)= счета дебиторов (в балансе),

debtors (BrE) дебиторская задолженность (сумма),

счета к получению

accounts payable (AmE)= счета кредиторов (в балансе),

creditors (BrE) кредиторская задолженность (сумма),

счета к оплате

accountant бухгалтер

accounting бухгалтерский учет

balance sheet балансовый отчет

bill счет (к оплате), вексель

excise акциз, акционерный сбор, лицензия

income statement отчет о доходах

liabilities денежные обязательства

assets and liabilities активы и пассивы

intangible assets нематериальные активы

tax налог

depreciation амортизация, снижение стоимости

permanence неизменность, прочность

постоянство

entry бухгалтерская проводка, запись

expense account cчет подотчетных сумм

petty cash мелкие суммы,

статьи (прихода,расхода)

payroll фонд зарплаты (предприятия)

receipt расписка в получении, квитанция

invoice счет-фактура,(товарная) накладная

Ex. 1 Translate the following word combinations. Mind the model "Noun +Noun+(Noun)”.

business firm, market value, retail trade_, wholesale trade, revenue service, business tax, company reputation, cash assets, bank account, cash reduction, profits tax, unit cost; production-line economy, mass-production technique, income tax return, production-line basis, business opportunity, payment terms.

Ex. 2 Read and translate the following definitions. Find Russian equivalents for the underlined words.

An asset is something that has value, or the power to earn money. These include:

1. current assets: money in the bank, investments that can easily be turned into money, money that customers owe, stocks of goods that are going to be sold.

2. fixed assets: equipment, machinery, buildings and land.

3. intangible assets: things which you cannot see. For example, goodwill: a company's good reputation with existing customers, and brands: established brands have the power to earn money.

Liabilities are a company's debts to suppliers, lenders, the tax authorities, etc. Debts that have to be paid within a year are current liabilities, and those payable in more than a year are long-term liabilities, for example bank loans.

A company's balance sheet gives a picture of its assets and liabilities at the end of a particular period, usually the 12-month period of its financial year. This is not necessarily January to December.

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