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Кто может) 3 . прочитайте текст. ответьте на вопросы по тексту. financial statements the accounting process consists of two major functions: recording data from transactions and preparing financial statements. the two most important financial statements are: 1) the income statement (profit and loss statement); 2) the balance sheet. income statement reports revenue and expenses for a specific period of time, showing the results of operations during that period. the basic formula is revenue minus expenses equals gross profit. the balance sheet reports the financial position of a firm on a specific date. it is composed of assets, liabilities and owner’s equity. the words balance sheet mean that the report shows a balance, an equality between two figures: assets and liabilities plus owner’s equity. thus, the fundamental accounting equation used to prepare the balance sheet is: assets = liabilities + owner’s equity. most businesses prepare a balance sheet at the end of each mouth or quarter. the difference between the balance sheet and the income statement can be summarized this way: the balance sheet is a “snapshot” of where a company is at one moment in time. it tells what the company owns and owes on a certain day. the income statement is a motion picture. it summarizes all the resources that come into the firm and left the firm and the resulting net income. a financial statement is merely the summary of all transactions that have occurred over a particular period of time. financial statements tell the health of a firm. that is why they are of great interest to stockholders, bank, investors and government. answer the questions 1. what are the most important financial statements? 2. what is the income statement? 3. what is the balance sheet? 4. what does the balance sheet consist of? 5. how often do most businesses prepare the balance sheet? 6. what is the difference between the income statement and the balance sheet? 7. why do financial statements interest stockholders, investors, banks and government?

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1)the most important financial statements is : *)the income statement (profit and loss statement) *)   the balance sheet2) income statement reports revenue and expenses for a specific period of time3)the balance sheet shows us a balance between two figures4) balance sheet consist of  assets = liabilities + owner’s equity5) in the end of each month or quarter6) the difference between is the  the balance sheet is a “snapshot” of where a company is at  one moment in time7)f inancial statements tell the health of a firm and that why its interest a crowd of people

2)это-got 3)это-has незачто если )

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