1.	Finance a účetnictví

2.	Hledání práce

"L. Annual accounts

When Andrea Brigadini's daughter, Laura, married an Englishman and moved to England, he thought he would now see very little of her, and when his wife Sophia died a few years later his future looked bleak. Then Laura invited him for a holiday in England. She and her husband had just moved into their new home in the New Forest and Andrea went to stay with them for a month. While he was there he visited a number of gift shops and realised there was a market for fashionable leatherware such as he had been making in Italy for the past forty years. Taking the opportunity to be closer to his daughter and her young family he bought a small gift shop in one of the New Forest villages frequented by tourists. There was a small workshop to the rear and he now spends his time making up leather jackets, handbags and belts which he then sells in the shop with the help of his daughter and one other friends. He has just completed his second year in the business and the accounts for the two years are shown below and overleaf.

....

E. Multiple choice*
Choose the phrase, A, B, or C, which best completes each sentence.

1. When a trader buys goods on credit he does not have to….
A. pay for them immediately.
B. pay for them until the end of the month.
C. pay for them.

2. The purpose of keeping accounts is to
A. see how much has been spent.
B. find out why the business has lost money.
C. determine whether the business has made a profit or a loss.

3. The tax authorities want to know how much profit a business has made
A. during the financial year.
B. in order to calculate any liability for tax.
C. since the business was set up.

....

B. Fin in the blanks*
Rewrite this passage filling in the blanks from the list of words given below.
The Accounting Function
The….function of the Chief Accountant is to ensure that….funds are available for such capital…….on new plant and equipment as is required in the Corporate Plan. Adequate working capital will also be required to meet revenue expenditure such as……and salaries, purchases of raw materials and the inevitable administration expenses. Whenever…..or sales are made records will need to be kept. In many ways the accounts are like a…..telling you what has happened since the business commenced. On 3rd April we purchased a new mainframe…….for £750,000. On 11th May we spent £15,000 on a new motor van, and so on. The data tells management what…….are at their disposal and what commitments they have to be prepared to meet. By.................. the accounts managers can see how much cash is available, how much they owe to their ……….., and how much they are owed by their ………. They must always be in a position to meet their commitments if ………. is to be avoided."

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