Finance Business English

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Domeniu: Finante

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UNIT 10

FINANCIAL STATEMENTS

READING SESSION

Read the following paragraphs:

The Balance Sheet

The Balance Sheet shows a company`s resources and financial position at a particular date and the provenance of these resources; it is prepared either at the end of the year or at the end of each month. The Balance Sheet contains a listing of items such as: assets, liabilities, owner `s equity. In a balance sheet cash is always the first asset listed. It portrays the overall financial position of the business at a specific date during these recurring cycles of investment, recovery of investment and reinvestment.

The Statement Of Cash Flow

Cash flows result from three major groups of activities :operating activities; investing activities; financing activities.

It is often prepared in order to give a full and complete picture of cash receipts and disbursements for an accounting period. It is useful in preparing a cash budget.

The Chart Of Accounts represents a list of accounts with their account numbers. It differs from one country to another for example in the U.K the chart of accounts consists of five classes while in France it has seven classes. The entries recorded on the left side of any account are called debits while entries recorded on the right side are called credits. The chart of account is conceived with the purpose of reflecting increases and decreases in monetary amounts resulting from business transactions.

U.K.

Class 1 – Assets

Class 2 – Liabilities

Class 3- Shareholders ` Equity/ Owner `s equity /Shareholders`/ stockholders `equity – in corporations/ Partners equity – in partnerships

Class 4 –Expenses

Class 5- Revenues

VOCABUARY:

Accounts receivable = debitori

Marketable securities= titluri negociable

Debentures =1obligaţiuni negarantate

2.titlu de creanţă

Inventories= stocuri

Fixtures= bunuri imobiliare

Accounts payable= creditori

Income tax= taxa pe venit

tangible assets= imobilizări corporale

intangible assets= imobilizări necorporale

consumables = consumabile

accruals= cumulări

cash in hand = bani de casă

depreciation = amortizare, depreciere

income=venit

imprest accounts and credits = avansuri de casă şi acreditive

loss= pierdere

profit and loss account =cont de profit şi pierderi

profit or loss brought forward =profit sau pierderi evidenţiate în devans

FOCUS ON LANGUAGE

Plans

Have you got anything fixed up for?

I was wondering if you had anything in mind for

Likes

I am in to

I am fond of

I am keen on

I enjoy / like / love

I do enjoy / do like / do love

There`s nothing I love / like more than

I`m crazy about

I take much interest in

Dislikes

I don`t like / love / enjoy

I dislike

I`m not crazy about

There`s nothing I love less than

I hate

I am not particularly keen on

CHECK YOUR UNDESTANDING

I. Translate into Romanian:

a. The Chart of Accounts

1. ASSETS 2. LIABILITIES

Current assets Current Liabilities

Cash Notes Payable

Cash in Checking Accounts Accounts Payable

Cash in Saving Accounts Salaries Payable

Cash on Hand Unearned Rent

Notes Receivable Revenue

Accounts Receivable

Inventory

Prepaid Rent

Prepaid Insurance

Supplies on Hand

Non-current Assets: Long Term Liabilities :

Equipment Mortgage Payable

Accumulated Depreciation: Equipment Bonds Payable

Buildings

Accumulated Depreciation: Buildings

Land

3. OWNER `S EQUITY

Capital

Withdrawals

4. REVENUE

Sales

Commission Earned

Rent Income

Interest Income

5. EXPENSES

Cost of Sales

Salaries Expense

Depreciation Expense

Rent Expense

Fisiere in arhiva (5):

  • Finance Business English
    • traduceri cuvinte.doc
    • UNIT 10.doc
    • UNIT 11.doc
    • UNIT 12.doc
    • unit13.doc

Alte informatii

Cursuri pentru specialitatea finante banci , materia english business finances