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Translate the text of the lecture into Russian.
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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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