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Ex. 1. Read and translate the text. Entitle it.
The profit on realization is the amount of funds sent to the current account of the enterprise in the Bank or in the cashier's office of the enterprise from the sale of goods and provision of services. It is the main source of cash income and financial resources of the enterprise. To calculate the profit on realization of each nomenclature of goods it’s necessary to multiply the number of sold goods and the price of realization of each product.
The profit on realization of products, works and services is the main source of compensation cash for the production and realization of the products, producing of income and financial resources.
In addition to profit on realization of products (goods, services) the enterprise receives other operating income, which are included in income from operating activities:
- profit on realization of foreign currency;
- profit on realization of other current assets (excluding financial investments);
- profit on realization operating lease assets;
- received fines, penalties, forfeits;
- received grants and subsidies;
- other income from operating activities.
Due to the cash receipts from sale of products first of all the cost of material expenses for the production of used raw material, semi-finished products, materials, electricity, fuel, etc., and also transferred part of the cost of the physical deterioration of the fixed assets (depreciation) are reimbursed. The balance(залишок) of profit compiles the gross income. Therefore, the gross income is the money expression of the new product value, which is defined as the difference between profit and material costs and depreciation in the value of sold products. Gross income is the indicator of efficiency of enterprise activity, and in scale of the country is the national income.
Gross income is divided by the labour payment and net return. Net return differs from gross income by value added because the latter includes wages, and the first does not include it.
VOCABULARY:
the profit on realization first of all
funds costs
current account raw material
cashier's office semi-finished products
provision transferred part
calculate deterioration
multiply depreciation
sold goods reimburse
compensation gross income
in addition to define
operating income material costs
lease indicator
received fines in scale
penalties labour payment
forfeits net return
grant wage
subsidies value added
cash receipts
Ex. 2. Answer the questions.
1. What is the profit on realization?
2. It is the main source of cash income and financial resources of the enterprise, isn’t it?
3. How to calculate the profit on realization of each nomenclature of goods?
4. What income does the enterprise receive yet?
5. What compiles gross income?
6. What is gross income?
7. What are the components of gross income?
8. What difference between gross income and net return?
Ex. 3. Find the English equivalents in the column “B”.
“A” “B”
Ex. 4. Find the equivalents of English words and exclude the extra words.
The amount of funds, provision of services, to calculate the profit on realization, the number of sold goods, compensation cash for the production and realization of the products, producing of income, cost of material expenses, money expression of the product value, in addition to profit on realization of products, depreciation, indicator of efficiency of enterprise activity,
Реалізовані вироби, вартість матеріальних витрат, відшкодування коштів на виробництво і реалізацію продукції, валовий дохід, сума коштів, виручка від реалізації,вичислити виручку від реалізації, кількість реалізованих виробів, утворення доходів, крім доходів від реалізації продукції, надання послуг, показник ефективності діяльності підприємства, амортизаційні відрахування, грошовий вираз вартості продукції, фінансові інвестиції, оплата праці.
Ex. 5. Fill in a missing word. Choose from the box.
indicator of efficiency, operating income, used raw material, the profit on realization, sold goods |
1. …. is the main source of cash income and financial resources of the enterprise. 2. To calculate the profit on realization of each nomenclature of goods it’s necessary to multiply the number of … and the price of realization of each product. 3. In addition to profit on realization of products (goods, services) the enterprise receives other …. 4. Due to the cash receipts from sale of products first of all the cost of material expenses for the production of …, semi-finished products, materials, electricity, fuel, etc. 5. Gross income is the … of enterprise activity, and in scale of the country is the national income.
Ex. 6. Translate into English.
1. Виручка від реалізації – це джерело грошових доходів і фінансових ресурсів підприємства. 2. Підприємство отримує й інші операційні доходи. 3. Залишок виручки становить валовий дохід. 4. Інші операційні доходи, які включаються в доходи від операційної діяльності – це дохід від реалізації іноземної валюти, інших оборотних активів, оперативної оренди активів, одержані штрафи, пені, неустойки, одержані гранти та субсидії тощо. 5. Валовий дохід визначається як різниця між виручкою та матеріальними витратами й амортизаційними відрахуваннями у складі вартості реалізованої продукції.
Дата публикования: 2015-09-18; Прочитано: 391 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!