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:
collect - reveals - exceed - meet
immediate - fell due - converted
Both companies have suffered a drop in their current and quick ratios. The former _________ whether the company’s assets _________ current liabilities and it can _________ its short-term obligations, and the latter measures the _________short-term debt-paying ability of the company. Nevertheless, both companies have improved their receivables turnover ratio - which measures the liquidity of receivables or how quickly they can be _________ into cash – and days’ sales in receivables that identifies the number of days it takes the company to _________ receivables. This means that both companies are collecting their money faster, and got paid in most cases before the invoices _________. The same can be noticed for the inventory turnover figures. For Mittex Co, however the percentage of current assets to total assets has increased from 30.87% in 2004 to 32.95% in 2005. This is a good sign because it means that the company is trying to lower its investments in non-current assets.
2. CHECK YOUR SPEAKING
|
to collect |
kəˈlekt |
збирати |
|
to convert |
kənˈvɜːt |
конвертувати |
|
to exceed |
ɪkˈsiːd |
перевищувати |
|
to fall due |
fel djuː |
наставати (про термін сплати) |
|
immediate |
ɪˈmiːdiət |
найближчий |
|
to meet |
miːt |
виконувати (зобов'язання) |
|
to reveal |
rɪˈviːl |
розкривати приховану інформацію |
3. SEE CORRECT ANSWER
Both companies have suffered a drop in their current and quick ratios. The former reveals whether the company’s assets exceed current liabilities and it can meet its short-term obligations, and the latter measures the immediate short-term debt-paying ability of the company. Nevertheless, both companies have improved their receivables turnover ratio - which measures the liquidity of receivables or how quickly they can be converted into cash – and days’ sales in receivables that identifies the number of days it takes the company to collect receivables. This means that both companies are collecting their money faster, and got paid in most cases before the invoices fell due. The same can be noticed for the inventory turnover figures. For Mittex Co, however the percentage of current assets to total assets has increased from 30.87% in 2004 to 32.95% in 2005. This is a good sign because it means that the company is trying to lower its investments in non-current assets.
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