готівка; рахунки дебіторів;дохід компанії; довгострокові (короткострокові) зобов’язання; борг.
Exercise 2. Match sentences with the correct definition from the list below:
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1. the money that a business spends in order to produce goods or services; 2. the quantity of good produced; 3. the money spent to run a business, such as rents, salaries, heat, etc. 4. items of value to a person, business, or institution; 5. money owed by company; a debt; 6. money that is owed to a business; 7. a sum of money paid into a bank; 8. an amount of money spent; 9. debts that are payable on demand or within one year; 10. money owed that does not have to be repaid until some future date; 11. the cost of materials, labour, etc, involved in marketing a product; |
a) liabilities b) costs c) assets d) overheads e) direct costs f) current liabilities g) expenditure k) long-term liabilities l) deposit m) receivables n) output |
Exercise 3. Translate the sentences into Ukrainian. Write the appropriate word or phrase in the following sentences:
assets, generate, due, liabilities, expenditure, fixed costs, current liabilities, debts, output, costs, expenses.
1. We had to increase prices this year just to cover our … .
2. Factory workers have increased … by 10%.
3. It took him years to pay off all his ... .
4. … are bills that the company expect to pay in the near future.
5. … include rent.
6. Updating these machines will increase our … this year.
7. The company does not have enough money to meet its … .
8. He is … to pay his debts.
9. The assets help … the income of the company.
10. The company was forced to sell off its … .
11. Telephone bills, payroll, and rent are some of our monthly … .
Exercise 4. Answer the following questions:
1. What are the costs?
2. Do the different business have similar cost structures ?
3. How can the costs be classified?
4. What are the fixed costs?