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Хелп май инглиш френдс!!!
Test1
1. A financial statement that reports a company’s assets, liabilities and shareholders’ equity at a specific point in time, and provides a basic for computing rates of return and evaluating its capital structure.
A: balance sheet
B: financial statement
C: cash flow statement
D: income statement
2. A company’s financial results – its balance sheet, profit and loss account, and a lot of other information – is given in its …… for a particular business year.
A: financial statement
B: annual report
C: income statement
D: balance sheet
3. A person authorized to review and verify the accuracy of financial records and ensure that companies comply with tax laws.
A: audition
B: accountant
C: financier
D: auditor
4. Unexpected late payments, unforeseen costs, an unexpected drop in demand can cause problems with ….. .
A: turnover
B: cash audit
C: cash flow
D: balance sheet
5. One of a company’s core financial statements that shows their profit and loss over a period of time. It also shows the turnover, costs and overheads.
A: balance sheet
B: income statement
C: cash flow statement
D: financial statement
6. The gap between income and ….. has widened to 11 per cent.
A: expenditure
B: revenue
C: profit
D: earnings
7. A debt instrument, secured by the collateral of specified real estate property, that the borrower is obliged to pay back with a predetermined set of payments.
A: borrowing
B: loan
C: mortgage
D: lending
8. Someone who keeps the records of money received, paid and owed by a company or a person.
A: auditor
B: economist
C: financier
D: accountant
9. The total earnings that your business generates through its primary operations such as the sale of products or services, rent on the property, interest on borrowings etc.
A: revenue
B: turnover
C: cash flow
D: financial performance
10. The company’s annual sales ….. is around 300 million euro.
A: turnover
B: revenue
C: income
D: cash flow
Test2
1. A bank, supplier or person that has provided money, goods or services to a company and expects to be paid at a later date.
A: borrower
B: creditor
C: mortgage
D: loaner
2. The company that is unable to pay its debts is considered to be …… .
A: insolvent
B: solvent
C: thriving
D: liquidated
3. The specialists who wind up the company – they sell the company’s assets and pay out what they can.
A: lenders
B: Borrowers
C: Creditors
D: Receivers
4. This business is so unsuccessful. It’s considered to be a ….. .
A: lame horse
B: dead duck
C: lame duck
D: dark horse
5. Rising prices and falling sales have forced us to …… the business.
A: wind off
B: wind up
C: wind down
D: wind in
6. A bankruptcy procedure initiated by an individual or business that can no longer meet its financial obligations.
A: involuntary bankruptcy
B: liquidation
C: voluntary bankruptcy
7. He pawned his antique watch in order to ….. his gambling debt.
A: pay out
B: pay off
C: pay back
D: pay over
8. When a company persuades lender to change repayment dates and terms.
A: debt rescheduling
B: debt burden
C: debt default
D: debt crisis
9. The process of bringing a business to an end and distributing its assets to claimants. It’s an event that usually occurs when a company is insolvent, meaning it cannot pay its obligations when they are due.
A: liquidation
B: bankruptcy
C: restructuring
D: rescheduling
10. The company has huge debts and is …… bankruptcy.
A: at the brink of
B: at the verge of
C: on the verge off
D: on the brink of

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