The balance sheet

Слайд 2

І. Practice the pronunciation of the following words
liabilities [laɪəˈbɪlɪtɪ] purchase [ˈpəːtſɪs]
equity

І. Practice the pronunciation of the following words liabilities [laɪəˈbɪlɪtɪ] purchase [ˈpəːtſɪs]
[ˈekwɪtɪ] vertical [ˈvəːtɪk(ə)l]
annual [ˈænjʊəl] format[ˈfɔːmæt]
halves [hɑːvz] belonging [bɪˈlɒŋ]
organizations [ɔːɡənaɪˈzeɪſ(ə)n] minus[ˈmaɪnəs]
owe [əʊ] previous [ˈpriːvɪəs]
own [əʊn] economic [iːkəˈnɒmɪk]
employees [emplɔɪˈiː] benefit [ˈbenɪfɪt]
pension [ˈpenſ(ə)n] commission [kəˈmɪſ(ə)n]
supplier [səˈplaɪə(r) ] arranged[əˈreɪndʒ]

Слайд 3

II.Read and memorize the following words and word-combinations
current assets - оборотні

II.Read and memorize the following words and word-combinations current assets - оборотні
кошти; оборотний капітал; поточні активи;
fixed assets - основні фонди; основний капітал; основні активи;
liabilities - зобов'язання; заборгованість; борги;
shareholders’ equity- акціонерний капітал;
balance sheet - балансовий звіт;
to bring benefits – приносити користь ,прибуток;
obligation - борг, обов'язок, зобов'язання;

Слайд 4

pension payments - пенсійні виплати;
to provide with - надавати; забезпечувати;
to grant credit

pension payments - пенсійні виплати; to provide with - надавати; забезпечувати; to
– давати кредит;
to correspond with - відповідати (чомусь - with, to);
equal - рівнятися; дорівнювати;
share capital - акціонерний капітал;
to raise – збирати;
profit and loss account- рахунок прибутків і збитків;

Слайд 5

cash flow statement - звіт про рух грошових коштів; звіт про

cash flow statement - звіт про рух грошових коштів; звіт про надходження
надходження і виплату грошових коштів; звіт про рух касової готівки;
company law - право, що регулює діяльність компаній; законодавство про господарські товариства; корпоративне право;
to require - вимагати; наказувати; потребувати;
retained earnings - нерозподілений прибуток; нерозподілена виручка.

Слайд 6

III. Read and translate the texts
ASSETS LIABILITIES AND CAPITAL
Balance Sheet
Current assets

III. Read and translate the texts ASSETS LIABILITIES AND CAPITAL Balance Sheet
Liabilities
Fixed assets Shareholders’ equity
Total assets Total liabilities and
Shareholders’ equity
The balance sheet is a document which has two halves.
The totals of both halves are always the same, so they balance.

Слайд 7

One half shows a business’s assets, which are things owned by the

One half shows a business’s assets, which are things owned by the
company, such as factories and machines, that will bring future economic benefits
The other half shows the company’s liabilities, and its capital or shareholders’ equity.
Since assets are shown as debits (as the cash or capital account was debited to purchase them), and the total must correspond with the total sum of the credits – that is the liabilities and capital – assets equal liabilities plus capital.
Assets =Liabilities +Capital

Слайд 8

Liabilities often include
loans taxes that will pension payments
soon have

Liabilities often include loans taxes that will pension payments soon have to
to be to employees
paid future
bills from suppliers
companies which provide
raw materials or parts

Слайд 9

Most British companies use a vertical format, with assets at the top,

Most British companies use a vertical format, with assets at the top,
and liabilities and capital below.
AmE: balance sheet BrE: balance sheet
or statement of
financial position AmE: stockholders equity
BrE: shareholders’ equity;
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