- •Изучаем основы бизнеса down to business
- •Часть 1 Хабаровск
- •Введение
- •I. TextWhat is Business?
- •Input – transformation – output
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •Sale of goods
- •III. Speech practice exercises
- •Sam. – Look, many people would like to start a business. It involves
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Review Exercises
- •I. Text types of economic systems
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Key word – combinations
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Passive Voice
- •Страдательный (пассивный) залог
- •B. Exercises
- •I. Text economic entity assumption
- •Sole Proprietorships
- •Partnerships
- •Advantages and Disadvantages of a Partnership
- •Corporations
- •Advantages and disadvantages of a corporation
- •Vocabulary
- •Exhibit 3.1. Prevalence and Profits of the Three Forms of Business Ownership
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Vocabulary notes
- •Vocabulary notes
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Present Perfect Continuous Tense
- •B. Exercises
- •I. Text labour market
- •Exhibit 4.1. Sector of the us Economy
- •Exhibit 4.2. Shift in Employment by Industry Sector
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech and writing practice exercises
- •Curriculum Vitae
- •C.S.E.* Maths, English, Geography, History, Chemistry 1987
- •Interests:
- •Commentaries
- •Interests: __________________________________________________
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Past Perfect Tense
- •B. Exercises
- •I. Text nature of accounting
- •A Typical Finance Department
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •IV. Brush up your grammar
- •B. Exercises
- •I. Text financial statements
- •Balance Sheet
- •Vocabulary
- •Comprehension questions
- •Income Statement
- •Vocabulary
- •Comprehension questions
- •Statement of Cash Flows
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary exercises
- •III. Speech and writing practice exercises
- •Exhibit 6.1. Balance Sheet for Computer Discount Warehouse
- •Exhibit 6.2. Income Statement for Computer Discount Warehouse
- •Exhibit 6.3. Statement of Cash Flows for Computer Discount Warehouse
- •Prepare the financial statements at May31 for David Palmer, Attorney at Law.
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Modals and Their Equivalents
- •To have to
- •B. Exercises
- •Supplementary texts for translation text 1 people who made a fortune
- •Vocabulary notes
- •Text 2 upbeat on russia
- •Vocabulary notes
- •Text 3 mergers and acquisitions
- •Vocabulary notes
- •Text 4 shareholders
- •Vocabulary notes
- •Text 5 starting up business in russia
- •I. Professional Overview of the Russian Recruiting Market
- •II. Professionals Most Demanded by Western Companies in Russia
- •Vocabulary notes
- •Text 6 along scientific lines
- •Vocabulary notes
- •Text 7 auditing
- •Vocabulary notes
- •Text 8 the changing accounting profession
- •Vocabulary notes
- •Список литературы
- •Содержание
Exhibit 6.2. Income Statement for Computer Discount Warehouse
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Computer Discount Warehouse Income Statement Year ended December 31, 1999 (rounded to nearest thousand)
1. Revenue Net Sales $927,900
2. Cost of Goods Sold Beginning Inventory $27,400 Add: Purchases During the Year 819,500 Cost of Goods Available for Sale 846,900 Less: Ending Inventory 41,500
Cost of Goods Sold $805,400 Gross Profit $122,500
3. Operating Expenses $68,900 Net Operating Income * 53,600 Other Income $3,300 Net Income Before Taxes $56,900, Less: Income Taxes 22,500
4. Net Income $34,400
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* net operating income – чистый доход от основной деятельности
предприятия
Exhibit 6.3. Statement of Cash Flows for Computer Discount Warehouse
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Computer Discount Warehouse Statement of Cash Flows Year ended December 31, 1999 (rounded to nearest thousand)
Cash Provided by Operations*
Net Income $34,400
Adjustments* to reconcile* net income to net cash* provided by operating expenses (5,626) Net cash provided by operations $28,774 Cash provided by and used in investing activities Purchase of property and equipment (11,078) Purchase of securities (111,482) Redemptions* of securities 96,032 Net cash used in investing activities ($26,528) Net increase / decrease in cash $2,246 Cash and cash equivalents at beginning of year 14,216 Cash and cash equivalents at end of year 16,462
*Note: Numbers in parentheses indicate cash outflows.
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* adjustment – выравнивание, корректировка
* reconcile – согласовывать, приводить в соответствие
* net cash – чистый платёж наличными (без скидки)
* redemptions of securities – погашения ценных бумаг
3. David Palmer opens his own law office on May 1, 2002. During the first month of operations, the following transactions occur:
Invested $10,000 in cash in the law practice.
Paid $800 for May rent on office spare.
Purchased office equipment on account, $3,000
Rendered legal services to clients for cash, $1,500
Borrowed $700 cash from a bank on a note payable.
Rendered legal services to clients on account, $2,000.
Paid monthly expenses: salaries, $500; utilities, $300; and telephone, 100.