En el blog anterior vimos cómo describir un poco la profesión de economía. Ahora, un detalle de la misma: hablemos sobre los «estados financieros» o, en inglés, “financial statements”. Lea el siguiente texto y responda a las preguntas.
Financial Statements
Accountants produce financial statements. A financial statement is a written report with information about the financial activities of a company. It includes a balance sheet and a profit and loss statement.
• A balance sheet lists the company’s assets (the things it owns), its liabilities (the things it owes) and its capital (money invested in the company).
• A profit and loss statement shows the company’s income, expenses and profits or losses.
Accountants produce financial statements quarterly (every three months) or annually (every year) to show the financial position of a company and its performance over a period of time. This period of time is called the reporting period.
There are many different people who need this information. They could be shareholders, the directors of the company, government departments, employees, suppliers or customers. Investors can also look at this information and decide whether or not to buy shares in the company.
Encuentre una palabra o frase de la lectura anterior con un significado similar al de 1-6.
1 cosas que posee una empresa, como máquinas y edificios
2 cosas que una empresa debe, como deudas e impuestos
3 un registro de los activos, pasivos y capital de una empresa
4 el dinero que queda de los ingresos de una empresa una vez pagados los gastos
5 personas que venden bienes y servicios a una empresa
6 el dinero que recibe una empresa por la venta de bienes o servicios
1. assets 2. liabilities 3. balance sheet 4. profit 5. suppliers 6. income
Empareje los opuestos 1-7 y a-g. Luego utilice algunas de estas palabras para completar el memorándum.
1 profit a) customers
2 owns b) spoken
3 income c) management
4 written d) liabilities
5 suppliers e) expenses
6 assets f) loss
7 employees g) owes
Crockley Electronics is having a very bad year, so it won’t make a 1 ……… In fact, its expenses are much higher than its 2 ……… , so it will make a loss. The balance sheet shows that it now 3 ……… over £3 million to the bank. The employees are very unhappy. They blame the 4 ……… and they are thinking about a strike. The 5 ……… aren’t happy either because the quality of Crockley’s products is not very good. Crockley blames its 6 ……… It says their materials are poor quality. Crockley is going to sell some of its’ 7 ……… to raise some money. It 8……… a building in North London. It can sell this building for around £2 million.
1. profit 2. income 3. owes 4. employees 5. customers 6. suppliers 7. assets 8.owns
Esperamos que ahora conozca gran parte del vocabulario básico para hablar de los estados financieros y las actividades de la empresa.
