Хорижий тил Фанидан мустақил таълимни ташкил этиш бўйича

Ex.1 Put the words into the correct column.
accounts payable cost of goods sold ledger
shareholders' equity EBITDA trial balance invoices
operating expenses current assets

Preparation of accounts	Profit and loss account	Balance sheet

Ex.2 Put the solutions for managing cash flow 1-6 into the correct category below.

1. 
   just-in-time manufacturing
   
2. 
   making payments to suppliers in instalments (= part payments)
   
3. 
   leasing fixed assets rather than buying them
   
4. 
   offering a discount for early settlement (= complete payment) of a bill
   
5. 
   improving sales forecasting so that the warehouse holds less inventory
   
6. 
   cancelling the office Christmas party
   

Credit control:
Stock control:
Expenditure control:

TASK 20.3 Match the definitions 1-4 with the examples of financial ratios a)-f) below.

1. 
   Liquidity ratios: these measure ability to turn assets into cash to pay short-term debts.
   
2. 
   Profitability ratios: these measure ability to generate profits. □ □ □
   
3. 
   Leverage (Debt) ratios: these measure the degree to which a company relies on borrowed funds. □
   
4. 
   Activity ratios: these measure the effectiveness of the use of resources from an operational point of view. □
   

1. 
   Debt to owners' equity = Total liabilities / Total owners' equity
   
2. 
   Net profit margin = Net income before taxes / Net sales
   
3. 
   Working capital = Current assets / Current liabilities
   
4. 
   Return on equity = Net income after tax / Total owners' equity
   
5. 
   Inventory turnover = Cost of goods sold / Average inventory (mid point between inventory at beginning and ending of accounting period)
   
6. 
   Earnings per share = Net income after taxes / Number of shares issued