Английский язык: Аннотирование и реферирование текста

37 • Is the enterprise able to withstand the temporary difficulties and is it able to repay its short-term liabilities. The main coefficients calculated on the base of the balance sheet are those of liquidity and solvency. The coefficient of liquidity is determined as a ratio of the current assets to the short-term liabilities. It shows whether the company is able to pay its short-term liabilities. In this connection it is necessary the enterprise not only to be profitable by also to have assets that may be turned quickly in net cash. The coefficient of solvency is calculated as a ratio of the bor- rowed capital to the own one. It is important from point of view of the necessity paying off the long-term credits regularly by the enterprise, nevertheless whether it is profitable or not. Vocabulary : Forthcoming expenses – предстоящие издержки Implementation – осуществление Determination of the costs – определение издержек Sales volume projection – ожидаемый объем продаж Attract additional capital – привлекать дополнительный капитал To withstand the competition – противостоять конкуренции To foresee – предвидеть The prime cost of a unit – себестоимость единицы продукции Expenditures – издержки Lease – аренда Long – term assets – долгосрочные активы Multiply – умножать To work out – разработать A ratio – отношение Balance sheet – бухгалтерский баланс To submit to the taxation administration – представить в нало - говую инспекцию Liquidity and solvency – ликвидность и платежеспособность