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:
Reconciles - affect - effectively - summarizes - late - expansions - sound - balances - maintain - due - upcoming - ability
The cash flow statement, also called the statement of cash flows, is the fourth general-purpose financial statement and ____ how changes in balance sheet accounts ____ the cash account during the accounting period. It also ____ beginning and ending cash and cash equivalents account ____.
The cash flow statement shows investors and creditors what transactions affected the cash accounts and how ____ and efficiently a company can use its cash to finance its operations and ____. This is particularly important because investors want to know the company is financially ____ while creditors want to know the company is liquid enough to pay its bills as they come ____. In other words, does the company have good cash flow?
The term cash flow generally refers to a company's ____ to collect and ____ adequate amounts of cash to pay its ____ bills. In other words, a company with good cash flow can collect enough cash to pay for its operations and fund its debt service without making ____ payments.
2. CHECK YOUR SPEAKING
|
ability |
[əʹbılıtı] |
способность |
|
affect |
[ʹæfekt] |
влиять |
|
balances |
[ʹbæləns] |
остатки на счету |
|
due |
[dju:] |
должный |
|
effectively |
[i'fektivli] |
эффективно |
|
expansions |
[ıkʹspænʃ(ə)n] |
расширение |
|
late |
[leıt] |
просроченный |
|
maintain |
[meınʹteın] |
поддерживать |
|
reconciles |
[ʹrekənsaıl] |
сверять |
|
sound |
[saʋnd] |
финансово здоровый |
|
summarizes |
[ʹsʌməraız] |
подытоживать |
|
upcoming |
[ʹʌp͵kʌmıŋ] |
предстоящий, приближающийся |
3. SEE CORRECT ANSWER
The cash flow statement, also called the statement of cash flows, is the fourth general-purpose financial statement and summarizes how changes in balance sheet accounts affect the cash account during the accounting period. It also reconciles beginning and ending cash and cash equivalents account balances.
The cash flow statement shows investors and creditors what transactions affected the cash accounts and how effectively and efficiently a company can use its cash to finance its operations and expansions. This is particularly important because investors want to know the company is financially sound while creditors want to know the company is liquid enough to pay its bills as they come due. In other words, does the company have good cash flow?
The term cash flow generally refers to a company's ability to collect and maintain adequate amounts of cash to pay its upcoming bills. In other words, a company with good cash flow can collect enough cash to pay for its operations and fund its debt service without making late payments.
Цей та багато інших цікавих матеріалів Ви знайдете в
підручнику “Practical Financial English”
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