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

 

Words and expressions

table		таблица
balance sheet		баланс, (документ)
sample		образец
balance sheet sample		образец баланса
subsidiary	[s@b'sIdj@rI]	дочерняя компания
consolidated		консолидированный
consolidated balance		консолидированный ба­
sheet		ланс (главной компании
		и ее дочерних компаний
		и филиалов)
as at		по состоянию на
syn as of
current		текущий
assets	['{sets]	активы: собственность в
		самой различной форме
		(недвижимость, машины
		и оборудование, кредич-
		ные требования, ценные
		бумаги и т д )
market		рынок
marketable		рыночный
securities	[sI'kju@r@tIz]	ценные бумаги
receivables	[rI'sÖ v@blz]	причитающиеся суммы
inventories		запасы товаров
term		срок
long-term		долгосрочный
short-term		краткосрочный
property		собственность
plant		завод, промышленное
		предприятие
equipment	[I'kwIpm@nt]	оборудование
to invest		делать инвестиции
investor		инвестор
investment		инвестиция
goodwill		добрая воля; престиж; дело­вая репутация (контакты, клиенты и кадры компа­нии, которые смогут быть оценены и занесены на специальный счет; эта оценка играет роль глав­ным образом при погло­щении и слиянии фирм.
to defer	[dI'fý ]	отсрочить (платеж)
expenditure	[Ik'spendI¶@]	расходы
deferred expenditure		отсроченные платежи по расходам
total		итог, итого
liabilities	[, laI@'bIl@tiz]	пассив: обязательства,
		задолженности
provisions		резервы
net		чистый, нетто
to employ		использовать
net assets employed		стоимость чистых активов компании в расчете на одну акцию
share		акция
share capital		акционерный капитал
shareholder		акционер
shareholders' meeting		собрание акционеров
interest		процент
to retain		удерживать
to earn		получать, зарабатывать
earnings		поступления, прибыль
retained earnings		оставшаяся прибыль (после удержания налогов)
minority		меньшинство
minority interest		процент по акциям, вы­плачиваемый мелким акционерам

 

Exercises

1. Translate into Russian:
• balance sheet consolidated balance sheet balance sheet sample	• current assets current liabilities
• receivables payables	• shares share capital shareholder
• interest shareholder's interest minority interest total shareholder's interest	• earnings retained earnings
• cash loans inventories marketable securities	• current assets long-term assets total assets

 

2. Read all the numerals in the text as in the examples:

• Example	nineteen ninety seven
• Example
15, 000 fifteen thousand (1, 500, 000 one million five hundred thousand)

 

• Example     • Example     • Example	11, 800 eleven thousand eight hundred (11, 800, 000 eleven million eight hundred thousand)
6, 920 six thousand nine hundred and twenty (6, 9200, 000 six million nine hundred and twenty thousand)
0, 950 nine hundred and fifty (950, 000 nine hundred and fifty thousand)

 

3. Read all the items of the balance sheet making the assets of the company.

ü items — пункты

Translate this balance sheet sample into Russian.

5. Make sentences:

• The lecturer distributed	many materials a few diagrams a few balance sheets a few balance sheet samples
• It was a lecture on	accounting balance sheet making securuties share capital reserves loans investments

 

• The balance sheet says that

the assets the liabilities the net assets the total share holder's interest

of the Company in 1997 are/is..

 

6. Complete the sentences:

Current assets consist of cash, marketable securities...

Long-term assets consist of property, plant and equipment, in­vestments...

Total assets consist of current assets and...

Current liabilities consist of loans and...

Long-term liabilities consist of loans and...

Total liabilities consist of current liabilities and...

Total assets minus total liabilities make net assets...

Shareholder's interests plus minority interests make total...

ü to consist — состоять

7. Answer the following questions:

On what subject was the lecture mentioned in this Unit read?

What sample did this Unit capture?

What terms were lather difficult to remember?

Unit twenty nine

Taxes

Text

On a certain day after the lecture on the UK taxation system the Group was to visit the Tax Department of a lawyers' firm in the centre of London. Mr. Hill and the participants went there by tube which is the fastest means of transport when one wishes to move in the centre of the city. After they got into the building of the firm they went to the secretary's office.

Mr. Hill: Good afternoon.

Secretary: Good afternoon, sir.

Mr. Hill: My name is Hill and here is the Group of Russian busi­nessmen. We have got an appointment with Mr. Brown for three.

Secretary: Mr. Brown is waiting for you in the conference room. Follow me, please.

In the conference room a few Englishmen were waiting for the Group. Mr. Brown, Head of the Department, welcomed the Group and introduced his colleagues. They were solicitors and legal assistants of different offices. Each of them spoke about his scope of business for some time. Thus the participants had some information on com­mercial taxes, international taxes. Project Finance taxes and other taxation matters.

A lot of questions were asked and answered then. The discussions were very useful and informative. Before the participants left they were offered latest Tax Guides containing current tax rates and tax saving hints.

Here is an extract from the Guide:

Corporation Tax Rates 1997

à Standard rate 33%

à Small companies rate (see the note) 25%

N o t e

Applicable if the company's total profits, including chargeable gains, are 300.000 pounds sterling or less. The threshold is re­duced if the company has associated companies.

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