1. Соотнесите слова и их определения.

1. purchase

a. property or other goods that you promise to give someone if you cannot pay back the money they lend you

2. collateral

b. the things that a company owns

3. assets

c. something you buy, or the act of buying it

4. budget

d. the amount of money that you have to pay in order to buy, do, or produce something

5. costs

e. the money that is available to an organization or person, or a plan of how it will be spent

1. материальные активы

2. подотчетность

3. механизм ценообразования

4. выручка

5. оборотный (рабочий) капитал

6. переменная

7. курс (цена) акции

8. расходы

9. финансовый отдел

10. составление бюджета

1. to predict with reasonable accuracy

2. overhead expenses

3. business budgeting

4. mathematical models

5. profit

6. financial models

7. human resources department

8. financial spreadsheet

9. inputs and outputs

10. compile budget

1. The budget of a company is usually compiled:

a) every week

b) every month

c) annually

2. ……… is a fundamental tool to predict with reasonable accuracy whether the event will result in a profit, a loss or will break-even:

a) budget

b) financial model

c) overhead expense

3. Traditionally the ……….. compiles the company's budget:

a) manager

b) accountant

c) Finance department

4. When a company owns some material things they are called:

a) liabilities

b) tangible assets

c) intangible assets

5. The managers involved in the budget process have:

a) responsibility

b) duties

c) accountability