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The basis for the accounting process is the accounting equation. It shows the relationship (соотношение) among the firm's assets, liabilities, and owner's equity.
Assets are the items of value that a firm owns — cash, inventories, land, equipment, buildings, patents, and the like.
Liabilities are the firm's debts and obligations—what it owes to others.
Owner's equity is the difference between a firm's assets and its liabilities — what would be left over for the firm's owners if its assets were used to pay off its liabilities.
The relationship among these three terms is the following:
Owners' equity = assets - liabilities
(The owners' equity is equal to the assets minus the liabilities)
For a sole proprietorship or partnership, the owners' equity is shown as the difference between assets and liabilities. In a partnership, each partner's share of the ownership is reported separately by each owner's name. For a corporation, the owners' equity is usually referred to (называется) as stockholders' equity or shareholders' equity. It is shown as the total value of its stock, plus retained earnings that have accumulated to date (накапливается к определенному времени)
By moving the above (переставляя вышеуказанные) three terms (понятия) algebraically, we obtain the standard form of the accounting equation:
Assets = liabilities + owners' equity
(The assets are equal to the liabilities/? the owners' equity)
VOCABULARY
accounting equation – бухгалтерская сбалансированность (дебет и кредит)
assets - активы
items of value- материальные ценности
owner – владелец, собственник
debt – долг
obligations – обязанность, обязательство
owner's equity – собственный (уставной) акционерный капитал
to pay off - расплачиваться с
sole proprietorship – частное предприятие
partnership - товарищество
stockholders' equity – доля акционера
retained earnings – нераспределенная прибыль
Задание 3. Прочитайте текст 2 и выучите новую лексику.
Дата публикования: 2015-09-17; Прочитано: 1360 | Нарушение авторского права страницы | Мы поможем в написании вашей работы!