В. А. Шляхова, О. Н. Герасина, Ю. А. Герасина английский язык для экономистов english for economists
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Шляхова В.А. Английский язык для экономистов
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Переведите слова на русский язык, обращая внимание на суффиксы и префиксы. Finance – financi al , to measure – measure ment , active – activi ty , account – account ant – account ing , important – un im- portant, manag er – manage ment , depend – depend ent – in de- pendent, name – name ly , efficient – efficient ly – effici ency , to govern – govern ment , own – own er – owner ship , profit – profi- t able – profitabil ity . TEXT Прочтите и переведите текст на русский язык. Accounting Accounting shows firm’s financial conditions, it helps to measure the activity of a business. Accounting records give important financial data of the firm and they can be used by managers, independent analysts, auditors and government. Usually accountants of the firm prepare two types of accounting records, namely: income statement and balance sheet. A balance sheet is a statement of the assets and liabilities of an economic unit, such as a household or a firm. It is necessary to prepare them as they show how money was get and how money was spent by the firm. In order to know that the firm is operating efficiently and gets profit the accounting department should do ratio analysis. There are three main types of ratio analysis, namely: ratio dealing with profitability, ratio dealing with assets and liabilities, ratio dealing with the overall financial structure of the firm. The first ratio analysis is used to measure the firm’s operating efficiency. The second is used to evaluate the current financial position of the firm. 84 The third one analyses the value of the ownership of the firm. жүктеу/скачать 1,06 Mb. Достарыңызбен бөлісу:
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