| table | таблица | |
| balance sheet | баланс,(документ) | |
| sample | образец | |
| balance sheet sample | образец баланса | |
| subsidiary | [s@b'sIdj@rI] | дочерняя компания |
| consolidated | консолидированный | |
| consolidated balance | консолидированный ба | |
| sheet | ланс (главной компании | |
| и ее дочерних компаний | ||
| и филиалов) | ||
| as at | по состоянию на | |
| syn as of | ||
| current | текущий | |
| assets | ['{sets] | активы: собственность в |
| самой различной форме | ||
| (недвижимость, машины | ||
| и оборудование, кредич- | ||
| ные требования, ценные | ||
| бумаги и т д ) | ||
| market | рынок | |
| marketable | рыночный | |
| securities | [sI'kju@r@tIz] | ценные бумаги |
| receivables | [rI'sÖv@blz] | причитающиеся суммы |
| inventories | запасы товаров | |
| term | срок | |
| long-term | долгосрочный | |
| short-term | краткосрочный | |
| property | собственность | |
| plant | завод, промышленное | |
| предприятие | ||
| equipment | [I'kwIpm@nt] | оборудование |
| to invest | делать инвестиции | |
| investor | инвестор | |
| investment | инвестиция | |
| goodwill | добрая воля; престиж; деловая репутация (контакты, клиенты и кадры компании, которые смогут быть оценены и занесены на специальный счет; эта оценка играет роль главным образом при поглощении и слиянии фирм. | |
| to defer | [dI'fý] | отсрочить (платеж) |
| expenditure | [Ik'spendI¶@] | расходы |
| deferred expenditure | отсроченные платежи по расходам | |
| total | итог, итого | |
| liabilities | [,laI@'bIl@tiz] | пассив: обязательства, |
| задолженности | ||
| provisions | резервы | |
| net | чистый, нетто | |
| to employ | использовать | |
| net assets employed | стоимость чистых активов компании в расчете на одну акцию | |
| share | акция | |
| share capital | акционерный капитал | |
| shareholder | акционер | |
| shareholders' meeting | собрание акционеров | |
| interest | процент | |
| to retain | удерживать | |
| to earn | получать, зарабатывать | |
| earnings | поступления, прибыль | |
| retained earnings | оставшаяся прибыль (после удержания налогов) | |
| minority | меньшинство | |
| minority interest | процент по акциям, выплачиваемый мелким акционерам |
Exercises
| 1. Translate into Russian: | |
| • balance sheet consolidated balance sheet balance sheet sample | • current assets current liabilities |
| • receivables payables | • shares share capital shareholder |
| • interest shareholder's interest minority interest total shareholder's interest | • earnings retained earnings |
| • cash loans inventories marketable securities | • current assets long-term assets total assets |
2. Read all the numerals in the text as in the examples:
| • Example | 1997 nineteen ninety seven |
| • Example | |
| 15,000 fifteen thousand (1,500,000 one million five hundred thousand) |
| • Example • Example• Example | 11,800 eleven thousand eight hundred (11,800,000 eleven million eight hundred thousand) |
| 6,920 six thousand nine hundred and twenty (6,9200,000 six million nine hundred and twenty thousand) | |
| 0,950 nine hundred and fifty (950,000 nine hundred and fifty thousand) |
3. Read all the items of the balance sheet making the assets of the company.
- items — пункты
4. Translate this balance sheet sample into Russian.
5. Make sentences:
| • The lecturer distributed | many materials a few diagrams a few balance sheets a few balance sheet samples |
| • It was a lecture on | accounting balance sheet making securuties share capital reserves loans investments |
| • The balance sheet says that | the assets the liabilities the net assetsthe total share holder's interest | of the Company in 1997 are/is .. |
6. Complete the sentences:
Current assets consistofcash, marketable securities ...
Long-term assets consist of property, plant and equipment, investments ...
Total assets consist of current assets and ...
Current liabilities consist of loans and ...
Long-term liabilities consist of loans and ...
Total liabilities consist of current liabilities and ...
Total assets minus total liabilities make net assets ...
Shareholder's interests plus minority interests make total ...
- to consist — состоять
7. Answer the following questions:
On what subject was the lecture mentioned in this Unit read?
What sample did this Unit capture?
What terms were lather difficult to remember?
Text
On a certain day after the lecture on the UK taxation system the Group was to visit the Tax Department of a lawyers' firm in the centre of London. Mr. Hill and the participants went there by tube which is the fastest means of transport when one wishes to move in the centre of the city. After they got into the building of the firm they went to the secretary's office.
Mr. Hill: Good afternoon.
Secretary: Good afternoon, sir.
Mr. Hill: My name is Hill and here is the Group of Russian businessmen. We have got an appointment with Mr. Brown for three.
Secretary: Mr. Brown is waiting for you in the conference room. Follow me, please.
In the conference room a few Englishmen were waiting for the Group. Mr. Brown, Head of the Department, welcomed the Group and introduced his colleagues. They were solicitors and legal assistants of different offices. Each of them spoke about his scope of business for some time. Thus the participants had some information on commercial taxes, international taxes. Project Finance taxes and other taxation matters.
A lot of questions were asked and answered then. The discussions were very useful and informative. Before the participants left they were offered latest Tax Guides containing current tax rates and tax saving hints.
Here is an extract from the Guide:
Corporation Tax Rates 1997
à Standard rate 33%
à Small companies rate (see the note) 25%
N o t e
Applicable if the company's total profits, including chargeable gains, are 300.000 pounds sterling or less. The threshold is reduced if the company has associated companies.
Examples: Corporation Tax calculations
Example 1. Standard rate of tax Company A has accounts year ending 31 December 1996. It has taxable profits for the year GBP 2,000,000.
Company A's Corporation Tax for 1996 is GBP 2,000,000х33% = GBP 660,000
Example 2. Small companies rate of tax Company В has accounts year ending 31 December 1996. It has taxable profits for the year of GBP 150,000. It has no associated companies.
Company B's Corporation Tax for 1996 is GBP 150,000х25% = GBP 37,500
Words and expressions
| tax | налог | |
| tax department | налоговый отдел | |
| taxation | налогообложение | |
| was to visit | Он должен был посетить | |
| solicitor | адвокат (дающий советы | |
| и готовящий документы | ||
| для суда) | ||
| legal | юридический | |
| assistant | помощник | |
| legal assistant | помощник по юридиче | |
| ским вопросам | ||
| scope | объем, диапазон | |
| scope of business | объем бизнеса | |
| commercial | [k@'mýSl] | торговый |
| commercial taxes | налог на торговые пред | |
| приятия | ||
| Project Finance | проектное финансирова | |
| ние | ||
| matter | вопрос, дело | |
| taxation matters | вопросы- налогообложе | |
| ния | ||
| guide | [gaId] | справочник |
| tax guide | справочник по налогам | |
| rate | ставка | |
| tax rate | ставка налога | |
| to save | сэкономить | |
| hint | намек, идея, отдельная | |
| рекомендация | ||
| tax saving hints | рекомендации для ле | |
| гального уменьшения | ||
| уплаты налогов | ||
| corporation | корпорация | |
| note | примечание | |
| to apply | [@'plaI] | применять |
| applicable | применяемый | |
| to include | включать | |
| including | включая | |
| to charge | взимать, брать, взыски | |
| вать | ||
| charge | взимание | |
| chargeable | взимаемый | |
| gains | выручка | |
| less | менее,за вычетом | |
| threshold | ['TreShould] | порог |
| associated | ассоциированный | |
| accounts year | отчетный год | |
| taxable | налогооблагаемый |
Exercises 1. Read the following:
| • after the lectureon UK taxation system the Tax Department in the centre of London They went there by tube. | • It is the fastest means of transport.They went to the secretary's office.in the conference room an extract from the guide threshold |
2. Underline the answers true to the text:
| • After what lecture did the group visit a lawyers' firm? | On taxation. On lawyers.On lawyers' firms. |
| • By what means of transport did they go? | By taxis.By tube.By bus. |
| • Who is Mr. Brown? | Secretary.Head of a department.Head of the firm. |
| • How many lawyers were present at the talk? | Only Mr. Brown. Mr. Brown and a colleague of his. Mr Brown and a few colleagues of his. |
| • On what matters did they speak? | Only on commercial taxes. Only on international taxes. Only on Project Finance taxes. On a few taxation matters. |
| • Did the participants ask any questions? | Yes, and quite a lot.Yes, just a few. No, they didn't. |
| • What guides were they offered? | Latest tax guides. Latest project finance guides. Latest corporation tax guides. |
3. Match English and Russian equivalents:
| containing current tax rates | общая прибыль |
| containing tax saving hints | отчетный год |
| standard rate | налогооблагаемая выручка |
| small companies iate | налогооблагаемая прибыль |
| the tax rate is applicable to... | пороговая сумма уменьшается |
| total profits | иметь другие (ассоциированные) компании |
| chargeable gains | содержать действующие ставки налогов |
| taxable profit | содержать информацию о легальных путях сокращения выплаты налогов |
| the threshold is reduced | обычная ставка |
| to have associated companies | ставка для малого бизнеса |
| accounts yeai | эта ставка применяется к... |
Пассивный залог Passive Voice
Глаголы в пассивном залоге употребляются, когда неважно или неизвестно, кто выполнял действие.