2. Объедините слова и словосочетания в синонимичные пары.

Wage, symbol, quantity, depreciation, intangible, form, gradually, price, invisible, obligation, employee, shape, trademark, value, to own, to replace, to owe, slowly, tangible, obsolescence, salary, to change, worker, to be obliged, to possess, liability, material, amount.

3. Выберите подходящее по смыслу слово из предлагаемых в скобках вариантов.

1. Knowing the company's (stocks / goodwill) value, creditors are ready to invest more money as they expect high (investment interest / salaries) at the end of the year.

2. Both farm equipment and farm buildings make up (short-term / long-term) (intangible / tangible) assets in agrobusiness.

3. (Accountants / Stockholders) prepare reports in financial (items / terms) describing the results of past resources allocation decisions.

4. Any company is responsible for paying salaries of (employers / employees) and (wages / salaries) of workers belonging to company current (liabilities / assets) regularly, usually monthly or weekly.

5. The amount of goods and services known as company (stock-in-trade / real estate) is available for sale at a given time and it is shown as an asset on the (accounts receivable / balance sheet).

6. (To calculate / To operate) properly the company's manager should rely on information obtained from public survey.

7. The greater is the difference between total assets and total liabilities, the greater is the company's (net loss / net worth} often known as the (equity / debt) for a corporation.

8. The fundamental accounting (equation / equilibrium) can be written in different forms, for example: assets – liabilities = equity.

9. The company's obligations are known to be classified as current and noncurrent ones, the former being also called (long-term / short-term) (liabilities / assets).

10. One should take into account that (accounts payable / goodwill) unlike the real estate belongs to intangible assets, but it can be sold like any other property.

4. Составьте предложения из двух подходящих по смыслу частей.

То be clear of debt If current assets are less than current liabilities, The money obtained from selling a company's current tangible assets Although accounting appeared in the 16th century, Both a person and a company can own such items of value as In England the three major sections of the balance sheet, In order to operate the business successfully Accountants are supposed to deal with The amount of the owner's investment interest The Copyright Act adopted by the US Congress in 1976

is usually calculated at the end of a fiscal year. such as assets, liabilities and equity are likely to be arranged vertically. a stock, a plot (участок) of land, a building or a machine. created the legal foundation protecting the work of many industries, for example music recording. the company should repay all its debts to investors. the management of financial resources. it took much time to find satisfactory general methods of keeping finance records. one should process accounting information properly. is unlikely to cover the company's debts. the stockholders can't expect any dividends