1. TASK: Insert the appropriate word in the text below:
properly - set - analyze - examined - sound
denchmark - judge - purposes - efficiently
Investors and creditors analyze this ____ of statements to base their financial decisions on. They also look at extra financial reports like financial statement notes and the management discussion.
The income statement and balance sheet accounts are compared with each other to see how ____ a company is using its assets to generate profits. Company debt and equity levels can also be… to determine whether companies are ____ funding operations and expansions.
Most investors and creditors use financial ratios to ____ these comparisons. There is almost no limit to the amount of ratios that can be combined for analysis ____
These ratios by themselves rarely give outside users and decision makers enough information to … whether or not a company is fiscally ____, however. Investors and creditors generally compare different companies' ratios to develop an industry standard or ____ to judge company performance.
2. CHECK YOUR SPEAKING
|
analyze |
(ˈænəˌlaɪz) |
анализировать |
|
benchmark |
(ˈbɛnʧˌmɑrk) |
ключевая точка |
|
efficiently |
(ɪˈfɪʃəntli) |
эффективно |
|
examine |
(ɪgˈzæmən) |
изучать |
|
judge |
(ʤʌʤ) |
судить |
|
properly |
(ˈprɑpɜrli) |
должным образом |
|
purpose |
(ˈpɜrpəs) |
цель |
|
set |
(sɛt) |
комплект |
|
sound |
(saʊnd) |
(финансово) здоровый |
3. SEE CORRECT ANSWER
Investors and creditors analyze this set of statements to base their financial decisions on. They also look at extra financial reports like financial statement notes and the management discussion.
The income statement and balance sheet accounts are compared with each other to see how efficiently a company is using its assets to generate profits. Company debt and equity levels can also be examined to determine whether companies are properly funding operations and expansions.
Most investors and creditors use financial ratios to analyze these comparisons. There is almost no limit to the amount of ratios that can be combined for analysis purposes.
These ratios by themselves rarely give outside users and decision makers enough information to judge whether or not a company is fiscally sound, however. Investors and creditors generally compare different companies' ratios to develop an industry standard or benchmark to judge company performance.
Цей та багато інших цікавих матеріалів Ви знайдете в
підручнику “Practical Financial English”
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