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:
allow - determine - owe - own - parties - position
qualify - record - reflect - snapshot - union
Introduction to Balance Sheet
The balance sheet presents a company's financial __________ at the end of a specified date. Some describe the balance sheet as a "__________ " of the company's financial position at a point in time. For example, the amounts reported on a balance sheet dated December 31, 2016 __________ that instant when all the transactions through December 31 have been __________.
Because the balance sheet informs the reader of a company's financial position as of one moment in time, it __________ someone—like a creditor—to see what a company __________ as well as what it __________ to other __________ as of the date indicated in the heading. This is valuable information to the banker who wants to __________ whether or not a company __________ for additional credit or loans. Others who would be interested in the balance sheet include current investors, potential investors, company management, suppliers, some customers, competitors, government agencies, and labor __________.
2. CHECK YOUR SPEAKING
|
allow |
[ əˈlaʊ ] |
дозволяти |
|
determine |
[ dɪˈtɜːmɪn ] |
визначати |
|
owe |
[ əʊ ] |
заборгувати |
|
own |
[ əʊn ] |
володіти |
|
parties |
[ ˈpɑː.ti ] |
сторони |
|
position |
[ pəˈzɪʃn ] |
посада |
|
qualify |
[ ˈkwɒlɪfaɪ ] |
відповідати вимогам |
|
record |
[ ˈrekɔːd ] |
робити реєстраційний запис |
|
reflect |
[ rɪˈflekt ] |
відображати |
|
snapshot |
[ ˈsnæp.ʃɒt ] |
знімок |
|
union |
[ ˈjuːniən ] |
союз |
3. SEE CORRECT ANSWER
Introduction to Balance Sheet
The balance sheet presents a compan's financial position at the end of a specified date. Some describe the balance sheet as a "snapshot" of the company's financial position at a point in time. For example, the amounts reported on a balance sheet dated December 31, 2016 reflect that instant when all the transactions through December 31 have been recorded.
Because the balance sheet informs the reader of a company's financial position as of one moment in time, it allows someone—like a creditor—to see what a company owns as well as what it owes to other parties as of the date indicated in the heading. This is valuable information to the banker who wants to determine whether or not a company qualifies for additional credit or loans. Others who would be interested in the balance sheet include current investors, potential investors, company management,
suppliers, some customers, competitors, government agencies, and labor unions.
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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