Тема 43. Бухгалтерский учет

 

Выберите верное определение предложенного термина: Cashflow

@Money from sales and money going out to meet costs

Cash available to pay debts

Payment of fixed costs, including salaries

 

Выберите верное определение предложенного термина. Liquid assets

@Wealth that can easily be changed into cash

Property that cannot be easily changed into cash

Stocks and shares in drinks companies

 

Выберите верное определение предложенного термина. To go into liquidation

To have a lot of money, especially cash

@To go bankrupt and stop trading

To be taken over by another company

 

Выберите верное определение предложенного термина. Capacity problem

Workers are not able to meet production needs

@The company is already producing the maximum quantity possible, but there is demand for more

Costs are at the maximum level the company can afford

 

Выберите верное определение предложенного термина: Liquid assets

The total value of a company once all liabilities have been paid

Pre-tax earnings

@Property and investments that can be easily converted into cash

 

Выберите верное определение предложенного термина. Depreciation

The total amount borrowed from a bank

@The fall in value of equipment over time

Regular costs and money owed

 

Выберите верное определение предложенного термина. Fixed assets

Assets which can be used to make immediate payments

Working capital

@Property, land and equipment which is not normally intended for immediate sale

 

Выберите наиболее точный вариант, чтобы закончить предложение.... shows how a business might make

profits. It is calculated from the relationship between profit and the capital invested in the company, and

between profit and turnover

@Profitability

Gross profit

Net profit

 

Выберите наиболее точный вариант, чтобы закончить предложение. The... is the profit the business makes

before costs are considered

@income

gross profit

revenue

 

Выберите наиболее точный вариант, чтобы закончить предложение. The... are the normal costs of a

business, which do not change if production rises. They are also referred to as indirect costs or fixed costs

@overheads

taxes

investments

 

Выберите наиболее точный вариант, чтобы закончить предложение. The... is a calculation of profit after

deducting the costs of sales and overheads

gross profit

turnover

@net profit

 

Выберите наиболее точный вариант, чтобы закончить предложение. The... are all costs directly concerned

with getting customers to buy products and moving them to the consumer

labour costs

@selling costs

storage costs

 

Выберите наиболее точный вариант, чтобы закончить предложение. Most general term for money we

receive for our work or investments is.

income

revenue

@earnings

 

Выберите наиболее точный вариант, чтобы закончить предложение: The total annual income of the state

from taxes is called.

earnings

revenue

@receipts

 

Выберите наиболее точный вариант, чтобы закончить предложение. Increase in wealth is …

@returns

revenue

gains

 

Выберите наиболее верный термин к предложенному определению. What, in financial terms, a business

hopes to make

@profit

margin

interest

 

Выберите наиболее верный термин к предложенному определению. The name for all the property,

equipment, investments and money, owned by a company

wealth

@assets

income

 

Выберите наиболее верный термин к предложенному определению. The total amount of sales in a year

@profit

turnover

cashflow

 

Выберите наиболее верный термин к предложенному определению. The name for everything that a

company owes

debtors

creditors

@liabilities

 

 

Выберите наиболее верный термин к предложенному определению. What a company has to prepare every

year for presentation to its owners and to the relevant authorities

forecast profit

net sales

@financial statements

 

Выберите наиболее верный термин к предложенному определению. A formal description of income and

costs for a time period that has finished

@profit and loss account

letter of credit

cash budget

 

Выберите наиболее верный термин к предложенному определению. A formal description of a company's

financial position at specified moment

balance sheet

profit and loss account

@opening balance

 

Выберите наиболее верный термин к предложенному определению. A plan of cash income and spending

for a specific period of time

balance sheet

@cash flow statement

forecast

 

Выберите наиболее верный термин к предложенному определению. Money owed to the government by

any company

@sales costs

capital costs

taxes

 

Выберите верное определение предложенного термина: economic decision making

The branch of accounting developed to meet the informational needs of internal decision makers

@Data that have been transformed so that they are useful in the decision making process

The process of making decision involving money: it may take place in the course of business transactions

 

Выберите наиболее точный вариант, чтобы закончить предложение. The total amount the company has

earned since its beginning, less any amounts distributed to the owners are called …

@investments by owners

retained earnings

assets

 

Выберите наиболее точный вариант, чтобы закончить предложение: …..are individuals with a company

who make decision for the company. They have access to much of the accounting information generated within

the company

External decision makers

@Internal decision makers

Shareholders

 

Выберите наиболее точный вариант, чтобы закончить предложение: … is the branch of accounting

developed to meet the informational needs of internal decision makers

@Management accounting

Financial accounting

Tax accounting

 

Выберите наиболее точный вариант, чтобы закончить предложение. … is the process of making decisions

involving money. It may take place in the course of business transactions

External decision making

@Economic decision making

Internal decision making

 

Выберите выражение, которое НЕ является синонимом к данному термину: statement of financial

condition

statement of financial position

@balance sheet

accounting equation

 

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