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1. Read and translate the text:

In the course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.

Here is a balance sheet sample distributed:

ABICO INTERNATIONAL AND SUBSIDIARY COMPANIES CONSOLIDATED BALANCE SHEET as at December 31,2015

2015

2016

  • Current Assets:

15,000

11,800

Cash

9,000

6,920

Marketable Securities

1,200

1,080

Receivables

2,800

2,600

Inventories

2,000

1,200

  • Long-term Assets:

5,443

3,200

Property, Plant and Equipment

1,056

0,950

Investments

0,200

0,100

Receivables

0,207

0,100

Goodwill

2,400

2,000

Deferred Expenditure

0,580

0,500

  • Total Assets

20,443

15,000

  • Current Liabilities:

3,000

2,600

Loans

2,000

1,800

Payables

1,000

0,800

  • Long-term Liabilities:

4,300

3,200

Loans

4,000

3,000

Other liabilities and provisions

0,300

0,200

  • Total Liabilities

7,300

5,800

NET ASSETS EMPLOYED

13,143

9,200

  • Shareholder's Interests:

5,000

3,000

Share Capital

3,000

1,700

Reserves

2,143

2,000

Retained Earnings

2,000

2,000

  • Minority Interests

1,000

0,500

  • Total Shareholder's Interest

6,000

3,500

2. Translate into Russian:

balance sheet –

consolidated balance sheet –

balance sheet sample –

current assets current liabilities –

receivables –

payables –

shares –

share capital shareholder –

interest –

shareholder's interest –

minority interest –

total shareholder's interest –

earnings –

retained earnings –

cash –

loans –

inventories –

marketable securities –

current assets –

long-term assets –

total assets –

3. Complete the sentences:

Current assets consist of cash, marketable securities ____.

Long-term assets consist of property, plant and equipment, investments ____.

Total assets consist of current assets and ____.

Current liabilities consist of loans and ____.

Long-term liabilities consist of loans and ____.

Total liabilities consist of current liabilities and ____.

Total assets minus total liabilities make net assets ____.

Shareholder's interests plus minority interests make total ____.