Angličtina I/4 BPJ_JI4A
Seminar groups 01, 10, 17
Wednesday, 30 March 2011
Unit 19 – Accounting & financial statements
Exercise based on Vocabulary, page 95, and Reading 1, page 97
vedení účetních knih s položkami Má dáti a Dal =
odložená platba splatná věřiteli =
výnos z hmotných i nehmotných aktiv =
nastalý, ale nevyfakturovaný závazek =
nerozdělený zisk vyplývající z akruálního účetnictví =
běžná (krátkodobá) pasiva odečtená od oběžných aktiv =
závazky a pohledávky =
emisní ážio z kmenových akcií =
dlouhodobá investice do dobrého jména firmy =
dlouhodobý hmotný majetek zakoupený na úvěr =
zdaněná čistá aktiva po odpisech =
Exercise based on Listening, page 98
Listen to the talk by Richard Barker about valuing assets and answer the following questions:
1. What financial statement provides information on the value of a company?
_________________________________________
2. Which assets are easy to value?
_____________ in _______________________ or _______________ in a ____________________
3. How does a company measure its profit?
They measure a ___________________ in their ____________________.
4. What does the difference between what a company is worth at the beginning of a year and at its end
refer to?
It refers to the ___________________ or ___________________ the company has made.
5. How is the value of an airport determined?
Determining the value of an airport is quite a _______________________ to ___________________.
6. How can a company realize a reduction in the value of a runway?
Every year a company takes the _______________________ on the _______________________ and
___________________ it ___________________________.
7. Which two factors are included in accounting?
It includes a lot of ___________________ and ___________________.
8. What does the value of an asset depend on?
It depends on ___________________ that cannot be ___________________ very ______________.