^Vocabulary — Unit 19 (max. 30points)
points
A. Translate the following expressionsfrom C^ech into English: (2 pis per item; total: 14 pis)
zaznamenávat aktiva a pasiva v rozvaze —_
čísla prezentovaná na valné hromadě —_
celková částka dlužená dodavatelům za nákupy na úvěr ■
amortizace nehmotného majetku a odpisy hmotného majetku
odložená daň z příjmů a ostatní krátkodobé závazky —_
vzniklý, ale zatím nevyfakturovaný závazek —_
emisní ážio z emitovaných akcií —_
B. Complete the sentences with correctforms of the following verb: (1 ptper item; total: 5 pts)
OWN, CALCULATE, OWE, RECEIVE, DISTRIBUTE, SHOW, DERIVE, SPEND, KEEP, CONTRIBUTE
1. Profit and loss account is a financial statement_the difference between the revenues and
expenses over a period of time.
2. A corporation's earnings are usually retained instead of_to the stockholders in the form of
dividends.
3. Accounting is way of_financial records for an individual, business, a corporation, or
organization.
4. This spreadsheet helps you_all expenses related to recruiting a new employee.
5. An extra 2% fee will be charged by the bank for handling all payments_from abroad.
C Complete each sentence with a word made from the words given in brackets: (1 pt per item; total: 5 pts)
1. _expenses are payments that a company makes to a supplier before an invoice is due. (PAY)
2. The Overseas Trade Statistics are a complete record of all goods brought into the UK or sent out of the UK during a_period of time. (GIVE)
3. UK freelance contractors working in foreign countries are_for tax in their country of
work. (LIABILITY)
4. Data from the British Retail Consortium showed an_837 shops had opened compared to
the first quarter of 2010. (ADD)
5. These financial policies need to be clearly_in a transparent and permanent format.
(DEFINITION)
D. Give the terms the following definitions refer to: (2 pts per item; total: 6 pts)
1. manipulation of financial numbers, usually within the letter of the law and accounting standards, usually to inflate profit figures
2. an accounting entry that represents money owed by customers for goods or services
3. the value of an acquired company above its net asset value
BPJJI4A Jazyk 1/4 - Angličtina, Petra Wachsmuthová