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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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