Английский язык
Описание работы
Работа пользователя А. Дюскина
Текст № 1
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Financial Statements
1) Companies are required by law to give their shareholders certain financial information. Most companies include three financial statements in their annual reports. The profit and loss account shows revenue and expenditure. It gives figures for total sales or turnover (the amount of business done by the company during the year), and for costs and overheads. The first figure should be greater than the second: there should generally be a profit – an excess of income over expenditure. Part of the profit is paid to the government in taxation, part is usually distributed to shareholders as a dividend, and part is retained by the company to finance further growth, to repay debts, to allow for future losses, and so on. 1) Компаниям требуется по закону давать их акционерам определённую финансовую информацию........................
2) The balance sheet shows the financial situation of the company on a particular date, generally the last day of its financial year. It lists the company’s assets, its liabilities, and shareholders funds. A business’s assets consist of its cash investments and property (buildings, machines, and so on), and debtors – amounts of money owed by customers for goods or services purchased on credit. Liabilities consist of all the money paid by the company to someone else, such as taxes, debts, interest and mortgage payments, as well as money owed to suppliers for purchases made on credit, which are grouped together on the balance sheet as creditors. Negative items on financial statements such as creditors, taxation, and dividends paid are usually printed in brackets thus: (5200). 2) Бухгалтерский баланс показывает финансовое положение компании в определённый период, вообще в последний день её финансового года. .........................
3) The basic accounting equation, in accordance with the principle of double-entry bookkeeping, is that Assets = Liabilities + Owners’ (or Shareholders’) Equity. This can, of course, also be written as Assets – Liabilities = Equity. An alternative term for Shareholders’ Equity is Net Assets. This includes share capital (money received from the issue of shares), sometimes share premium (money realized by selling shares at above their nominal value), and the company’s reserves, including the year’s retained profits. A company’s market capitalization – the total value of its shares at any given moment, equal to the number of shares times their market price – is generally higher than shareholders’ equity or net assets, because items such as goodwill are not recorded under net assets. 3) Основной расчёт уравнения, в соответствии с принципом двойной бухгалтерии в бухгалтерии, это Активы = Долги + Владельцы (или Акционеры) Акций. ...........................
4) A third financial statement has several names: the source and application of funds statement, the sources and uses of funds statement, the funds flow statement, the cash flow statement, the movements of funds statement, or in the USA the statement of change in financial position. As all these alternative names suggest, this statement shows the flow of cash in and out of the business between balance sheet dates, sources of funds trading profits, depreciation provisions, borrowing, the sale of assets, and the issuing of shares. Applications of funds include the purchase of fixed or financial assets, the payment of dividends and the repayment of loans, and, in a bad year, trading losses. 4) Третий финансовый отчёт имеет несколько названий: источник и заявление об утверждении капитала, .............................
5) If a company has a majority interest in other companies, the balance sheets and profit and loss accounts of the parent company and the subsidiaries are normally combined in consolidated accounts. 5) Если компания имеет большую часть процентов в других компаниях, ..............
I. Переведите текст.
Financial Statements
1) Companies are required by law to give their shareholders certain financial information. Most companies include three financial statements in their annual reports. The profit and loss account shows revenue and expenditure. It gives figures for total sales or turnover (the amount of business done by the company during the year), and for costs and overheads. The first figure should be greater than the second: there should generally be a profit – an excess of income over expenditure. Part of the profit is paid to the government in taxation, part is usually distributed to shareholders as a dividend, and part is retained by the company to finance further growth, to repay debts, to allow for future losses, and so on. 1) Компаниям требуется по закону давать их акционерам определённую финансовую информацию........................
2) The balance sheet shows the financial situation of the company on a particular date, generally the last day of its financial year. It lists the company’s assets, its liabilities, and shareholders funds. A business’s assets consist of its cash investments and property (buildings, machines, and so on), and debtors – amounts of money owed by customers for goods or services purchased on credit. Liabilities consist of all the money paid by the company to someone else, such as taxes, debts, interest and mortgage payments, as well as money owed to suppliers for purchases made on credit, which are grouped together on the balance sheet as creditors. Negative items on financial statements such as creditors, taxation, and dividends paid are usually printed in brackets thus: (5200). 2) Бухгалтерский баланс показывает финансовое положение компании в определённый период, вообще в последний день её финансового года. .........................
3) The basic accounting equation, in accordance with the principle of double-entry bookkeeping, is that Assets = Liabilities + Owners’ (or Shareholders’) Equity. This can, of course, also be written as Assets – Liabilities = Equity. An alternative term for Shareholders’ Equity is Net Assets. This includes share capital (money received from the issue of shares), sometimes share premium (money realized by selling shares at above their nominal value), and the company’s reserves, including the year’s retained profits. A company’s market capitalization – the total value of its shares at any given moment, equal to the number of shares times their market price – is generally higher than shareholders’ equity or net assets, because items such as goodwill are not recorded under net assets. 3) Основной расчёт уравнения, в соответствии с принципом двойной бухгалтерии в бухгалтерии, это Активы = Долги + Владельцы (или Акционеры) Акций. ...........................
4) A third financial statement has several names: the source and application of funds statement, the sources and uses of funds statement, the funds flow statement, the cash flow statement, the movements of funds statement, or in the USA the statement of change in financial position. As all these alternative names suggest, this statement shows the flow of cash in and out of the business between balance sheet dates, sources of funds trading profits, depreciation provisions, borrowing, the sale of assets, and the issuing of shares. Applications of funds include the purchase of fixed or financial assets, the payment of dividends and the repayment of loans, and, in a bad year, trading losses. 4) Третий финансовый отчёт имеет несколько названий: источник и заявление об утверждении капитала, .............................
5) If a company has a majority interest in other companies, the balance sheets and profit and loss accounts of the parent company and the subsidiaries are normally combined in consolidated accounts. 5) Если компания имеет большую часть процентов в других компаниях, ..............
