Тема 43. Бухгалтерский учет

Выберите верное определение предложенного термина: Cashflow

@ Money from sales and money going out to meet costs

Cash available to pay debts

Payment of fixed costs, including salaries

Выберите верное определение предложенного термина. Liquidity problem

Not paying debts

Customers who are late in making payments

@ Not enough cash available to pay for costs

Выберите верное определение предложенного термина. Liquid assets

@ Wealth that can easily be changed into cash

Property that cannot be easily changed into cash

Stocks and shares in drinks companies

Выберите верное определение предложенного термина. To go into liquidation

To have a lot of money, especially cash

@ To go bankrupt and stop trading

To be taken over by another company

Выберите верное определение предложенного термина. Capacity problem

Workers are not able to meet production needs

@ The company is already producing the maximum quantity possible, but there is demand for more

Costs are at the maximum level the company can afford

Выберите верное определение предложенного термина: Equity

The total value of a company once all liabilities have been paid

Pre-tax earnings

@ Property and investments that can be easily converted into cash

Выберите верное определение предложенного термина. Depreciation

The total amount borrowed from a bank

@ The fall in value of equipment over time

Regular costs and money owed

Выберите верное определение предложенного термина. Fixed assets

Assets which can be used to make immediate payments

Working capital

@ Property, land and equipment which is not normally intended for immediate sale

Выберите верное определение предложенного термина: Overheads ...

The price of the materials in the product

@ Distribution costs

All costs associated with a product

Выберите верное определение предложенного термина. Cash advance

@ A loan in cash against a future payment

Payment when the customer receives the goods

Payment of a bill with cash

Выберите наиболее точный вариант, чтобы закончить предложение. ... shows how a business might make profits. It is calculated from the relationship between profit and the capital invested in the company, and between profit and turnover.

@ Profitability

Gross profit

Net profit

Выберите наиболее точный вариант, чтобы закончить предложение. The ... of a business is the total amount of sales, before costs are deducted.

profitability

@ turnover

income

Выберите наиболее точный вариант, чтобы закончить предложение. The ... is the profit the business makes before costs are considered.

income

@ gross profit

revenue

Выберите наиболее точный вариант, чтобы закончить предложение. The ... are the costs involved in creating a new business.

Manufacturing costs

Selling costs

@ Setting-up costs

Выберите наиболее точный вариант, чтобы закончить предложение. The ... are the normal costs of a business, which do not change if production rises. They are also referred to as indirect costs or fixed costs.

@ overheads

taxes

investments

Выберите наиболее точный вариант, чтобы закончить предложение. The ... is a calculation of profit after deducting the costs of sales and overheads.

gross profit

turnover

@ net profit

Выберите наиболее точный вариант, чтобы закончить предложение. The ... are all costs directly concerned with getting customers to buy products and moving them to the consumer.

labour costs

@ selling costs

storage costs

Выберите наиболее точный вариант, чтобы закончить предложение. Most general term for money we receive for our work or investments is ...

@ income

revenue

earnings

Выберите наиболее точный вариант, чтобы закончить предложение: The total annual income of the state from taxes is called ...

earnings

@ revenue

receipts

Выберите наиболее точный вариант, чтобы закончить предложение. Increase in wealth, profit is ...

returns

revenue

@ gains

Выберите наиболее верный термин к предложенному определению. What, in financial terms, a business hopes to make.

@ profit

margin

interest

Выберите наиболее верный термин к предложенному определению. The name for all the property, equipment, investments and money, owned by a company

wealth

@ assets

income

Выберите наиболее верный термин к предложенному определению. The total amount of sales in a year

profit

@ turnover

cashflow

Выберите наиболее верный термин к предложенному определению. The name for everything that a company owes

debtors

creditors

@ liabilities

Выберите наиболее верный термин к предложенному определению. What a company has to prepare every year for presentation to its owners and to the relevant authorities

forecast profit

net sales

@ financial statements

Выберите наиболее верный термин к предложенному определению. A formal description of income and costs for a time period that has finished

@ profit and loss account

letter of credit

cash budget

Выберите наиболее верный термин к предложенному определению. A formal description of a company's financial position at specified moment

@ balance sheet

profit and loss account

opening balance

Выберите наиболее верный термин к предложенному определению. A plan of cash income and spending for a specific period of time

balance sheet

@ cash flow statement

forecast

Выберите наиболее верный термин к предложенному определению. Money owed to the government by any company

sales costs

capital costs

@ taxes

Выберите наиболее верный термин к предложенному определению. People who owe money to the company

owners

@ debtors

creditors