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:
address – assume – decrease – distributions – earn – exceed
flows – generate – issued – replacement – since – staffing
Mission and Ownership
While businesses are organized to __________ profits, nonprofits are organized to __________ needs in society. As a result, nonprofits will issue a statement of activities instead of the income statement __________ by for-profit businesses.
__________ nonprofits do not have owners, there is no owner's equity or stockholders' equity and there cannot be __________ to owners.
Some people mistakenly __________ that if an organization is designated as a nonprofit, it cannot legally __________profits. In fact, earning profits (having revenues that __________ expenses) is almost a necessity for a nonprofit if it hopes to withstand such things as:
- unexpected expenses
- uneven __________ of revenues
- a __________ in revenues
- rising costs due to inflation
- an increase in __________ needs
- an increase in the need for its services
- a purchase or __________ of needed equipment
- other needs since a nonprofit cannot issue shares of stock
2. CHECK YOUR SPEAKING
|
address |
[ əˈdres ] |
Спілкуватись |
|
assume |
[ əˈsjuːm ] |
Допускати |
|
decrease |
[ dɪˈkriːs ] |
Знижувати |
|
distributions |
[ ˌdɪs.trɪˈbjuː.ʃən ] |
Розподіл |
|
earn |
[ ɜːn ] |
Заробляти |
|
exceed |
[ ɪkˈsiːd ] |
Превищувати |
|
flows |
[ fləʊ ] |
Потік |
|
generate |
[ ˈdʒenəreɪt ] |
Генерирувати |
|
issued |
[ ˈɪʃ.uː ] |
Випускати |
|
replacement |
[ rɪˈpleɪs.mənt ] |
Заміна |
|
since |
[ sɪns ] |
оскільки |
|
staffing |
[ stɑːf ] |
укомплектовувати штати |
3. SEE CORRECT ANSWER
Mission and Ownership
While businesses are organized to generate profits, nonprofits are organized to address needs in society. As a result, nonprofits will issue a statement of activities instead of the income statement issued by for-profit businesses.
Since nonprofits do not have owners, there is no owner's equity or stockholders' equity and there cannot be distributions to owners.
Some people mistakenly assume that if an organization is designated as a nonprofit, it cannot legally earn profits. In fact, earning profits (having revenues that exceed expenses) is almost a necessity for a nonprofit if it hopes to withstand such things as:
- unexpected expenses
- uneven flows of revenues
- a decrease in revenues
- rising costs due to inflation
- an increase in staffing needs
- an increase in the need for its services
- a purchase or replacement of needed equipment
- other needs since a nonprofit cannot issue shares of stock
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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