How does a wholesaler simplify the process of distribution?

(Как оптовый продавец упрощает процесс распределения?)

Wholesalers simplify the process of distribution.

(Оптовики упрощают процесс распределения.)

What would a retailer have to do without wholesalers?

The stroke-keeper does not have to deal directly with thousands of different people.

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ACCOUNTING

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm’s financial condition. Accounting records give a very important data. It is used by management, stockholders, creditors, independent analysts, bank and government.

Most businesses prepare regularly the types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.

One major tool for the analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It used as a measure of a firm's operating efficiency.

The second set of rations deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

УЧЕТ

Учет показывает финансовую картину фирмы. Бухгалтерия записывает и измеряет деятельность бизнеса. Это сообщает относительно эффектов операций на финансовом состоянии фирм. Бухгалтерские записи дают очень важные данные. Они используется управлением, акционерами, кредиторами, независимыми аналитиками, банком и правительством.

Большинство компаний регулярно подготавливает типы записей. Это - отчет о прибылях и убытках и баланс. Эти отчеты показывают, как деньги были получены и потрачены компанией.

Один главный инструмент для анализа является отношением двух чисел. В сфере финансов мы работаем с тремя основными категориями коэффициентов. Одно отношение имеет дело с прибыльностью, например, Отношением Дохода по инвестициям. Это используется в качестве меры операционной эффективности фирмы.

Второй набор имеет дело с активами и обязательствами. Это позволяет компании оценить ее текущее финансовое положение. Третий набор отношений имеет дело с полной финансовой структурой компании. Это анализирует стоимость владения фирмой.

Дать письменный перевод следующих слов и выражений:

Accounting

Record

To record

To measure

Transaction

Firms financial condition

To provide data

Management

Stockholder(s)

Creditor

Independent

Analyst(s)

Income statement

учет

запись

записывать

измеряться

операция

финансовое состояние фирм

предоставлять данные

управление

акционер (ы)

кредитор

независимый

аналитик (и)

отчет о прибылях и убытках

Balance sheet

To receive

To spend

Ratio analysis

Profitability

Return on Investment Ratio

Efficiency

To evaluate

Asset(s)

Liabilities

Value

Ownership

Overall financial structure

Баланс

Получить

Потратить

Анализ отношения

Прибыльность

Отношение дохода по инвестициям

Эффективность

Оценить

Актив (ы)

Обязательства

Стоимость

Владение

Полная финансовая структура

My Family

Our family is not very large. I have a father, a mother, and a brother. We all live together.

My father Anatoliy Alexeevich is 58. He is an welder at a big plant. He likes his work very much and spends much time there. My father is a tall well-built man with dark hair and grey eyes.

My mother’s name is Valentina Ivanovna. She is painter-plasterer in the construction organization. She prepares for us, does the cleaning in the house, goes to shop. She is a busy woman, so we help her when we can. My mother is a beautiful woman of 55 with fair hair, blue eyes.

My elder brother’s name is Dmitriy. He does not live with us he is married. His wife and his son live in another district of the city. They sometimes come to see us to celebrate family or national holidays.

My name is Iurii. I am a senior specialist of the Center of Sales and TELE2 Servicing. As I study at Institute of International Law and Economy of Griboedov at the first year. I want to be the good economist, thus, I make all efforts at university. Because of high employment at work, I not always hand over control in time.

We are a friendly family and we like to spend our free time together. In the evening we watch TV, read books and receive guests. We also like visiting our relatives.

I also have many relatives: uncles, aunts and cousins.

My Biography

My name is to Voiku Iurii. I am 27 years old. I was born in Vologda. I live with mother and the father.

My father is welder at a big plant. My mother is a painter-plasterer in the construction organization. She has very much work to do about the house: shopping, cooking, washing, laundry.

I have a older brother. His name is Dmitry. It is married and lives separately from us. His wife call Svetlana. It has a son - Stepan. The brother too the welder, also works with the father. Svetlana - the housewife. Stepan studies in the first grade. We are a very friendly family.

I am a senior specialist of the Center of Sales and TELE2 Servicing. As I study at Institute of International Law and Economy of Griboedov at the first year. I like to travel. Two times a year I fly to have a rest for a granets. The last time I had a rest in Hurghada, Egypt.

My Working Day

I am a senior specialist of the Center of Sales and TELE2 Servicing. As I study at Institute of International Law and Economy of Griboedov at the first year.

I get up at 7.30, I wash, I have breakfast, I watch news, and I go to work. I work from nine mornings to eight evenings.

During the whole day I serve subscribers, and also I sign agreements on corporate servicing. I have no regulated break. Therefore I have always dinner at different times.

After work I sometimes meet friends and we sit in cafe. Then I go home. Usually I go to bed at midnight.

My Day Off

I am a senior specialist of the Center of Sales and TELE2 Servicing. As I study at Institute of International Law and Economy of Griboedov at the first year.

I have floating days off. During week-end I wake up at noon. I wash, I have breakfast and I do the cleaning in the apartment. Then I call up to friends and we go for a walk. We go to cafe, movie theaters. Or we gather at somebody the house.

If guests come I make a dinner for me. Especially well at me Caesar and Garnet Bracelet salads turn out. Sometimes I try the new recipes found in the Internet.

Our sit-round gathering as a rule comes to an end late therefore during week-end I go to bed after midnight.

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