Английский, вар 3 (What is a Profit and
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Английский, вар 3 (What is a Profit and Loss Statement?)
Вариант 3
1. Напишите транскрипцию и перевод следующих слов и выражений, отработайте их произношение и выучите наизусть.
Enterprise, overview, income statement, (net) profit, (gross) profit, loss, revenue, to determine, to incur, cost of goods sold, expenses, salary, maintenance, to account for, assets, fixed assets, interest on loans, depreciation, to deduct (subtract), nightmare, value, to take advantage, uncertainty, tax, earnings, to delay, liabilities, proverbial, cash flow, to measure, fund, wildlife, nonprofit, shareholder, to run.
2. Прочитайте текст и письменно переведите его на русский язык.
What is a Profit and Loss Statement?
Any enterprise from a major multinational corporation to a coconut juice stand in the South Pacific needs a summary of everything the company has earned and spent over a given period of time. This overview of a company's day-to-day activities is called an income statement or a profit and loss statement (P&L).
A company making and selling coconut juice on a South Pacific beach would start its P&L with a summary of all revenues from selling its product. To determine its profit, the company needs to subtract its expenses from its revenues. First, it would subtract the costs incurred in producing the juice, called "cost of goods sold." Expenses such as salaries or maintenance of assets would also have to be accounted for. Other expenses, such as interest on loans, would then have to be deducted.
Finally, depreciation, the decline in value of fixed assets, such as machinery and tools, would have to be deducted from earnings. Depreciation causes numerous accounting nightmares because there is no way to determine how much a fixed asset really declines in value overtime. Many companies take advantage of this uncertainty to show as much "loss" as possible as soon as possible, reducing earnings in order to pay less tax in the early years of the asset's life. By delaying tax payments, companies can earn valuable interest on their retained earnings. Once all expenses have been deducted from the revenues, a company can see its total profit or loss. This is the proverbial bottom line. It tells us how much the company's assets and liabilities changed over the course of the year.
Another tool for understanding a company's activity is to look at its cash flow. This measures the actual flow of funds—real money-flowing into and out of a company during a given period of time. A company's cash flow, or "cash summary," factors out all of the accounting tricks and looks at what a company really earned. Even though it does not tell us the company's "profit", cash flow sometimes gives a clearer picture of a company's true earnings, because it excludes accounting tools such as depreciation. Cash flows and profit and loss statements are essential (or understanding the revenues, expenses, and profits of any organization, including nonprofit organizations such as the World Wildlife Fund or the United Nations. Even if profits are not distributed to shareholders, any organization needs a P&L to account for its activities to see whether it is being efficiently and honestly run.
Notes:
bottom line – последняя черта (грань)
3. Письменно ответьте на вопросы по тексту.
1. What is a profit and loss statement?
2. What is depreciation?
3. Why do many companies take advantage of the uncertainty in accounting?
4. How can companies earn valuable interest on their retained earnings?
5. What is another tool for understanding a company's activity?
6. What is essential for understanding the revenues, expenses and profits of any organization?
7. Why does any organization need a P&L?
4. Найдите в тексте английские эквиваленты следующих слов или словосочетаний.
Отчет о прибылях и убытках, задерживать уплату налогов, нераспределенная прибыль, движение денежных средств, сводка о наличности, финансовый поток, некоммерческая организация, Всемирный фонд защиты дикой природы, Организация Объединенных наций
5. Выпишите из текста предложения, содержащие
а) инфинитив,
б) причастие I,
в) причастие II,
г) герундий.
Письменно переведите эти предложения на русский язык.
6. Переведите предложения на русский язык.
1. These measures enable fabrication costs to be reduced.
2. She knew him to have been expecting the visitor.
3. The data are certain to confirm his idea.
4. These devices turn out to be faulty.
5. I am too tired to go for a walk.
6. The children were delighted to have been brought to the circus.
7. Вставьте частицу to перед инфинитивом, где необходимо.
1. She can make the existing system … work.
2. We had …put on our overcoats because it was cold.
3. Would you like … go to England?
4. She saw her … enter the room.
8. Раскройте скобки, употребляя требующуюся форму инфинитива.
1. He seems (to read) all the books in the library.
2. I want (to take) to the concert by my father.
3. He began writing books not because he wanted (to earn) a living. He wanted (to read) and not (to forget).
4. They seemed (to wait) for ages.
5. I consider myself lucky (to be) to that famous exhibition and (to see) so many wonderful paintings.
9. Раскройте скобки, употребляя требующуюся форму причастия.
1. (to sell) fruit, he looked back from time, hoping to see his friends.
2. (to live) in the South of our country, he cannot enjoy the beauty of St. Petersburg’s White Nights in summer.
3. (not to wish) to discuss that difficult and painful problem, he changed the conversation.
4. (to phone) the agency, he left (to say) he would be back in two hours.
10. Выберите из скобок требующуюся форму причастия.
1. I think that the boy (standing, stood) there is his brother.
2. When we came nearer, we saw two boys (coming, come) towards us.
3. «How do you like the film?» he asked, (turning, turned) towards us.
4. His hat (blowing, blown) off by the wind was lying in the middle of the street.
5. Look at the beautiful flowers (gathering, gathered) by the children.
6. Here is the letter (receiving, received) by me yesterday.
11. Переведите на русский язык, обращая внимание на независимый причастный оборот.
1. Pale-lipped, his heart beating fast, Andrew followed the secretary.
2. Jack sat silent, his long legs stretched out.
3. The speaker faced the audience, his hand raised for silence.
4. Dinner being over, we assembled in the drawing-room.
5. She was standing on the rock ready to dive, with the green water below inviting her.
12. Переведите на русский язык, обращая внимание на герундий.
1. They burst out laughing.
2. She denied having been at home that evening.
3. He enjoyed talking of the pleasures of travelling.
4. Excuse my leaving you at such a moment.
5. Please forgive my interfering.
6. He gave up smoking a few years ago.
7. They accused him of having robbed the house.
8. He never agreed to their going on that dangerous voyage.
9. He did not approve of her drinking so much coffee.
10. She could not help smiling.