Активы. Пассивы. Капитал

Owe - быть должным

Balance sheet - балансовый отчет

Assets - активы

Liabilities - пассивы

Owner's equity - привлеченные

средства, собственный капитал

Cиrrent assets - оборотные средства

Intangible assets - нематериальные

активы

Tangible assets - материальные активы

Fixed assets - долгосрочные

внеоборотные активы

Note рауаblе - вексель к платежу

Note receivable - вексель к оплате

Accoиnt receivable - счета дебиторов

Accoиnt рауаblе - счета кредиторов

Inventory - материальные запасы

Merchandise - товары

Current liabilities - текущие обязательства

Debtor - дебитор

Trade creditor - кредиторская задолженность поставщикам

Accruals - начисленные расходы Debenture loans – долгосрочные

Finance leases - капитализируемая аренда долги

Profit loss account/statement - отчет о прибылях и убытках

Called-up share capital - акционерный капитал к оплате

Share premium account - эмиссионный доход

BALANCESHEET

The financial statement which shows а business entity financial position - what it owns and

what it owes - оn а particular date is called the Balaпce Sheet.

The balaпce sheet is а document that shows the totals of money received and money paid out bу а соmрanу and the difference between them.

Тhe balance sheet consists of two sides: (1) assets and (2) liabilities and owner's equity.

Both parts should bе balanced.

Assets are economic resources that are controlled bу an entity and whose cost (or fair value) at

the time of acquisition could Ье objectively measured

Typically, assets оn the balance sheet are classified into five major groupings: (1) current assets, (2) investments, (3) property, plants, and equipment, (4) intangibles, and (5) other assets.

Current assets include Cash, Temporary Investments, Notes Receivable, Accounts Receivable, Merchandise Inventory, and Prepaid Expenses. These assets will Ье converted into cash during the operating cycle

Тhe liabilities of an economic entity are its debts

Liabilities generally are classified into two groups: (1) сurrеnt liabilities and (2) long-term

liabilities.

Curreпt liabilities are obligations that require the use of current assets for their payment.Common current liabilities are Notes Payable, Accounts Payable, Salaries Payable, Taxes Payable, and Unearned Revenue.

Loпg-Term Liabilities represent obligations that will bе paid in the future, later than one year

after date оп the balance sheet. Mortgages Payable and Bonds Payable are two most common

examples.

Owпer's eqиity shows the amount the owner invested in the entity and represents the owner's

interest in the business entity. In other words owner's equity represents the difference between

the assets and the liabilities

Aпswer the questioпs (Ответьте на вопросы)

1. What is the balance sheet?

2. How manу parts does the balance sheet have and what are they?

3. What does the assets side show?

4. What kinds of assets do уоu know?

5. What are the liabilities of an economic entity?

6. How manу groups are assets and liabilities classified into?

7. Within what period of time must long-term liabilities bе paid out?

Match each word or expression оn the left with the соrrесt definition оn the right (Соедините выражения слева с их значениями справа)

а) Represents the economic condition of the соmрanу at а given period of time

b) Organization

с) Money in bank

d) (revenues+ gains)-(expenses+ losses)

е) 1. А set of accounting reports

2. The end product of financial accounting process

f) Payment in advance

g) An integral part of the financial statements

h)Price

1. Financial statements

2. Net income

3. The balance sheet

4. Footnotes

5. Cost

6. Business

7. Money in deposit

8. Prepayment

Переведите предложения

Я сделал это, чтобы получить прибыль. Сложная задача составить балансовый отчет. Ты должен сделать все от тебя зависящее, чтобы учесть все материальные активы. Составление отчета - трудное занятие. Составив отчет, я отправился спать