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10-11 класс
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1. John and Richard have just gone away. 2. She has already answered Jake's letter. 3. I have not seen him for three years. 4. I have been here three times before. 5. Mike has already bought a new car. 6. Jake hasn't come from the theater yet. 7. The film has just begun. 8. They haven't been here since 1997. 9. I've reserved a room in the hotel. 10. Jake has shown the visitors his town.
shouted...
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3 Задание.
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Financial Statements
The accounting process consists of two major functions: recording data from
transactions and preparing financial statements. The two most important financial
statements are: 1) the income statement (profit and loss statement); 2) the balance
sheet.
Income statement reports revenue and expenses for a specific period of time,
showing the results of operations during that period. The basic formula is revenue
minus expenses equals gross profit.
The balance sheet reports the financial position of a firm on a specific date. It is
composed of assets, liabilities and owner’s equity. The words balance sheet mean
that the report shows a balance, an equality between two figures: assets and
liabilities plus owner’s equity. Thus, the fundamental accounting equation used to
prepare the balance sheet is: assets = liabilities + owner’s equity. Most businesses
prepare a balance sheet at the end of each mouth or quarter.
The difference between the balance sheet and the income statement can be
summarized this way: the balance sheet is a “snapshot” of where a company is at
one moment in time. It tells what the company owns and owes on a certain day. The
income statement is a motion picture. It summarizes all the resources that come into
the firm and left the firm and the resulting net income.
A financial statement is merely the summary of all transactions that have occurred
over a particular period of time. Financial statements tell the health of a firm. That
is why they are of great interest to stockholders, bank, investors and government.
Answer the questions
1. What are the most important financial statements?
2. What is the income statement?
3. What is the balance sheet?
4. What does the balance sheet consist of?
5. How often do most businesses prepare the balance sheet?
6. What is the difference between the income statement and the balance sheet?
7. Why do financial statements interest stockholders, investors, banks and government?
РАСКРОЙТЕ СКОБКИ,УПОТРЕБЛЯЯ ГЛАГОЛЫ В ОДНОМ ИЗ СЛЕДУЮЩИХ ВРЕМЕН: PRESENT SIMPLE, PAST