Цій статті більше 3-х років. Українське законодавство складне і мінливе, тож на даний момент редакція не гарантує її 100% актуальність. У разі сумнівів скористайтесь пошуком, щоб читати свіжіші статті і консультації, або зверніться за допомогою до нашого ШІ-консультанта.
1. TASK: Insert the appropriate word in the text below:
caution - dependent - determines
dissolve - financial - findings
immediate - passed - stringent
This is a ____________ indicator that ____________ whether a firm has enough short-term assets to cover its ____________ liabilities without selling inventory.
Companies with ratios of less than 1 cannot pay their current liabilities and should be looked at with extreme ____________. Furthermore, if the acid-test ratio is much lower than the working capital ratio, it means current assets are highly ____________ on inventory. Retail stores are examples of this type of business.
The term comes from the way gold miners would test whether their ____________ were real gold nuggets. Unlike other metals, gold does not corrode in acid; if the nugget didn't ____________ when submerged in acid, it was said to have ____________ the acid test. If a company's financial statements pass the figurative acid test, this indicates its ____________ integrity.
2. CHECK YOUR SPEAKING
|
stringent |
[ʹstrındʒ(ə)nt] |
строгий, точный |
|
to determine |
[tu:] [dıʹtɜ:mın] |
определять |
|
immediate liabilities |
[ıʹmi:dıət] [͵laıəʹbılıtı] |
непосредственные обязательства |
|
extreme caution |
[ıkʹstri:m] [ʹkɔ:ʃ(ə)n] |
особая осторожность |
|
dependent |
[dıʹpendənt] |
зависимый |
|
retail store |
[ʹri:teıl] [stɔ:] |
магазин розничной торговли |
|
gold miner |
[gəʋld] [ʹmaınə] |
золотодобытчик |
|
finding |
[ʹfaındıŋ] |
находка |
|
gold nugget |
[gəʋld] [ʹnʌgıt] |
самородок золота |
|
to corrode |
[tu:] [kəʹrəʋd] |
ржаветь; подвергаться коррозии |
|
to dissolve |
[tu:] [dıʹzɒlv] |
растворять(ся) |
|
to submerge |
[tu:] [səbʹmɜ:dʒ] |
окунать; опускать, погружать |
|
acid |
[ʹæsıd] |
кислота |
|
pass the test |
[pɑ:s] [ðə] [test] |
пройтитест |
|
integrity |
[ınʹtegrıtı] |
целостность |
3. SEE CORRECT ANSWER
This is a stringent indicator that determines whether a firm has enough short-term assets to cover its immediate liabilities without selling inventory.
Companies with ratios of less than 1 cannot pay their current liabilities and should be looked at with extreme caution. Furthermore, if the acid-test ratio is much lower than the working capital ratio, it means current assets are highly dependent on inventory. Retail stores are examples of this type of business.
The term comes from the way gold miners would test whether their findings were real gold nuggets. Unlike other metals, gold does not corrode in acid; if the nugget didn't dissolve when submerged in acid, it was said to have passed the acid test. If a company's financial statements pass the figurative acid test, this indicates its financial integrity.
Цей та багато інших цікавих матеріалів Ви знайдете в
підручнику “Practical Financial English”
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