A. Заполните пропуски информацией из текста. 1. The name of this text is ____

1. The name of this text is ____________________________________________.

2. The text gives information about __________________________________.

3. According to it the balance sheet consists of three major sections: ____________________________________________________________.

4. The text mentions that in practice these three sections____________________. To prove it the text illustrates this idea on the example of comparison of ________________and__________________which ____________________.

5. As for the assets of a company they are often divided into _________categories: 1)________________________________________________________ 2). __________________________________________________________________

6. The text underlines that current assets usually include _________________. To make a long story short, current assets are ____________________________

7. From the text we can see that non-current assets include _______________

______________________________________________________________.

8. It is necessary to remember that liabilitiesare made up of ______________________________________________________and________________________which are also split into _____________________________.

9. So current liabilities usually consist of____________________ but
not yet__________, and ___________supplied on credit. Non-current or long-term
liabilities______________________________________________________.

10. It should be noted that owner's equitycan be defined as ______________________________________________________________ which has two parts:______________________________________________.

11. To sum up, I`d say that it is absolutely important for every accountant to ___________________ because the balance sheet ________________________.

Б. Выберите правильный вариант.

1. "Owner's equity = (assets, resources, investments) - liabilities".

2. (Current assets, liabilities, owner's equity) include inventory.

3. The owner's equity section of a corporation is called (stockbrokers`, stockkeepers`, stockholders' equity).

4. In Britain the assets are on the on (the right, in the middle, left-hand side) of the page.

5. Non-current assets are (long-term, short-term) liabilities.

6. Current assets may be converted to (gold, shares, cash) within the next year.

7. What a company owns is called (its liabilities, shareholders, assets).

8. Current assets are more (non- liquid, liquid, liquefied) than non-current assets.

9. (The owner's equity, liabilities, assets) section of the balance sheet depends on the organizational form of business.

10. (The balance sheet, an income tax, a cash flow) is a "snapshot" of the company's financial position at a specified time.

Date: 2015-09-02; view: 346; Нарушение авторских прав