Grammar Exercises

Exercise 31. Transfer the sentences from Active into Passive.

M o d e l: The manager examines organizational structure of the firm. Organizational structure of the firm is examined by the manager.

1. Vice-president gives orders to his employees.

2. I receive orders from the sales-manager.

3. My friend holds a position of general manager.

4. Personnel office receives resumes from prospective candidates.

5. Staff departments do different services to line departments.

6. He takes the orders and fulfils the task very quickly usually.

Exercise 32.

M o d e l: My friend is examining the organizational chart.

The organizational chart is being examined by my friend.

1. I am sending my annual report to my immediate superior.

2. The foreman is firing his immediate subordinate.

3. Comptroller is giving the orders to his employees.

4. We are changing the organizational structure of our company.

5. The board of directors is enlarging the staff of the company.

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Тема 5

ТЕХТ

ACCOUNTING

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm's financial condition. Accounting records а very important data. It is used by management, stockholders, creditors, independent analysts, banks and government.

Most businesses prepare regularly the two types of records. That is the income statement and balance sheet These statements show how money was received and spent by the company.

One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of the 2 figures. In finance we operate with three main categories of ratios. One ratio deals with profitability. For example, the RETURN ON INVESTMENT RATIO. It is used as a measure of a firm's operating efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The 3^rd set of ratio deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

1. TO RECORD - ЗАПИСЫВАТЬ

РЕГИСТРИРОВАТЬ

2. TRANSACTION - СДЕЛКА,

(банковская) ОПЕРАЦИЯ

3. ТО PROVIDE DATA -ОБЕСПЕЧИВАТЬ

ДАННЫМИ

4. INCOME STATEMENT -ОТЧЕТ О ДОХОДАХ

5. BALANCE SHEET -БАЛАНСОВЫВЙ

ОТЧЕТ

6. RATIO ANALYSIS -АНАЛИЗ

КОЭФФИЦИЕНТОВ

7. ТО EVALUATE -ОЦЕНИВАТЬ

8. OVERALL FINANCIAL - ПОЛНАЯ ФИНАН- STRUCTURE СОВАЯ СТРУКТУРА

9. ТО TURN - СДАТЬ ОТЧЕТ

IN THE REPORT

10. PROFIT AND - ОТЧЕТ ПО ПРИБЫ-

LOSS STATEMENT ЛИ И УБЫТКАМ

11. ASSETS AND - АКТИВ И ПАССИВ

LIABILITIES

I2. NET WORTH - А) СТОИМОСТЬ ИМУЩЕС­ТВА ЗА ВЫЧЕТОМ ОБЯЗА­ТЕЛЬСТВ

- Б) СОБСТВЕННЫЙ КАПИ­ТАЛ ПРЕДПРИЯТИЯ

13.PAY CHECK - ПЛАТЕЖНЫЙ ЧЕК

14. GROSS - ВАЛОВЫЙ, БРУТТО I4.NET - ЧИСТЫЙ, НЕТТО

15. FISCAL YEAR - ФИСКАЛЬНЫЙ (бюджетный) ГОД