6. Прочитайте следующий текст и переведите его на русский язык. Заполните пропуски словами и выражениями из текста. The Balance Sheet

The balance sheet was believed to be invented in Britain in the 16th century.______________________________________ the name of the inventor was Simon Steven of Bruges. He was a clerk in_____________ the firms. Once, when taking the totals______________________________ out of the books he crossed them over and happened to write them down with the assets______________________ and the liabilities on the left. The British Parliament passed an Act which made_______________ the law of Great Britain

- of the assets and liabilities

- on the right-hand side

- one of

- According to the historians of accounting

- this type of balance sheet

Учим термины.

90. The balance sheet – баланс, балансовый отчет

91. To take the totals – подводить итог, суммировать

7. Прочитайте следующий текст и переведите его на русский язык. Догадайтесь о значении выделенных слов без словаря.

D

Naturally – естественно

Derive – происходить

This may be due to – это может объясняться тем

regarded as bad – рассматриваться как что-то плохое

the Last Supper – последняя вечеря

So, no wonder - таким образом, неудивительно

ebit and Credit

The word "debit" is naturally associated with double-entry, but pre-dates it. It derives from the Latin for "he owes".

As is known in the double-entry system, all increases in assets and expenses and all decreases in capital liabilities or revenues are debits. If the recording has been done correctly, the total of the debits will be always equal to the total of the credits.

The debits are usually found on the left-hand side of accounts. This may be due to the fact that left-handedness has always been regarded as bad. Suffice it to remember that Judas was sitting on the left from Christ at the Last Supper. In Latin "left" means "sinister". So, no wonder, that in accounting "bad people" who are in debt with the business are shown on the left.

T

Believe – верить

Meaning - значение

In the earliest days – в самом начале

Entries – записи, проводки

This may be because – это могло иметь место потому что

were regarded as – рассматривались как

at the right side of the host – справа от хозяина

belief of others that – вере других в то, что

etc – и т.д.

keep a promise – хранить обещание

to make sales on credit – продавать в кредит

he word credit has two meanings. It has come to the English language from Latin and it means "he believes" or "he trusts". In the earliest days the entries in the ledger were "debit" for "he owes" and "credit" for "he trusts" or "is owed".

As is known, the credit side of an account is the right-hand side. This may be because, historically, creditors were regarded as "good" because they trusted one; and the right hand has always been regarded as the "good" side. For example, all important guests generally sit at the right side of the host. The second meaning of the word credit is belief of others that a person, company etc. can pay debts, or will keep a promise to pay. "To extend" credit or to make sales on credit is to trust another person.