Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 1
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After watching the film, decide, if the sentences are true or false. Na podstawie obejrzanego wideo zdecyduj, czy twierdzenia są prawdziwe czy nie.
Prawda
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Financial analysis is a part of the economic analysis.
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The object of financial analysis is the economic activity of the enterprise.
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The enterprise does not engage its resources to conduct its business activity.
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The subject of the analysis consists of two, bigger elements.
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One of the elements is a financial condition, and the second one are the financial results.
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General methods focus on the study of complex phenomena and financial processes.
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Detailed methods include a comparison method and a causal research method.
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Inductive and deductive methods are examples of detailed methods.
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Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 2
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 3
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After watching the film, match Polish terms with their translations. Po obejrzeniu filmu, połącz polskie terminy z ich tłumaczeniami.
metody szczegółowe, stan finansowy, metoda indukcyjna, analiza finansowa, analiza ekonomiczna, metoda porównań, wyniki finansowe, metoda badań przyczynowych, metody ogólne, metoda dedukcyjna
financial analysis
economic analysis
financial condition
financial results
general methods
detailed methods
comparison method
causal research method
inductive method
deductive method
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m928460217e4a36d5_1534957189582_0
FINANCIAL ANALYSIS INDICATORS
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 4
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After watching the voiced animation, choose the correct answer. Na podstawie animacji wybierz prawidłową odpowiedź.
return on sales, debt ratios, market data concerning the company, market value indicators, employment contract, sales revenues, invoices, activity indicators, the receivables turnover rate, the debt ratio, the total debt ratio, debt ratio, time sheet, return on sales, net profit, liquidity ratios, profitability indices, earnings per share, debt ratio, profit and loss statement, activity indicators, liquidity ratio, public opinion, the assets
The indicator analysis is drawn up on the basis of the: ....................................................................
What is an example of a financial statements of the company? ....................................................................
Which ratios determine the company's ability to pay its current liabilities on time? ....................................................................
What defines how often the company restores its receivables during the year? ....................................................................
What expresses the share of foreign capital in the financing of the enterprise's assets? ....................................................................
What assesses the amount of profit received from the expenditure incurred by the enterprise? ....................................................................
What assesses the company's market value? ....................................................................
What defines the amount of profit attributable to a single share or stock? ....................................................................
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 5
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After watching the voiced animation, fill in the gaps in the sentences with missing prepositions. Use the word bank. Po obejrzeniu animacji z lektorem, uzupełnij zdania brakującymi przyimkami. Skorzystaj z banku słów.
by, from, at, in, on, into, about, of
The indicator analysis is drawn up ............ the basis of market data.
I need to see the financial statements ............ the company.
We can distinguish the current liquidity ratio ............ this group.
We calculate it ............ dividing current assets by current liabilities.
Please, indicate the rate ............ which the company processes its resources and liabilities.
It is all processed ............ cash.
Debt ratios speak ............ the company's debt.
What is the amount of profit received ............ the expenditure incurred by the enterprise?
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 6
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Match the Polish words and phrases with their English translations. Połącz polskie słowa i wyrażenia z ich angielskimi odpowiednikami.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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ANALYSIS OF FINANCIAL SITUATION
A: Hey, did you see the latest email from the boss?
B: No, did something happen?
A: I do not think he really believes in us ... The message's subject is „Financial situation indicatorsm928460217e4a36d5_1535283812111_0Financial situation indicators”. The content of the message is divided into three indicators.
B: Are you kidding?
A: No, look:
equity to total capital ratio = equitym928460217e4a36d5_1535283827853_0equity/total capitalm928460217e4a36d5_1535283845179_0total capital
Talks about the level of self‑financingm928460217e4a36d5_1535283859128_0self‑financing of the company. The high score indicates the company's independence from foreign capital and financial stabilitym928460217e4a36d5_1535283885423_0financial stability.
share ratiom928460217e4a36d5_1535283900661_0share ratio of foreign capital to total capital = foreign capitalm928460217e4a36d5_1535283915565_0foreign capital/total capital
Talks about big the debtm928460217e4a36d5_1535283930649_0debt and the financial risk are.
liabilities ratiom928460217e4a36d5_1535283949149_0liabilities ratio = equity/liabilities and provisions for liabilitiesm928460217e4a36d5_1535283963640_0provisions for liabilities
Talks about the scale of company’s self‑financing.
B: Oh boy… What should we do?
A: I think it would be best if we got to work.
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Exercise 7
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m928460217e4a36d5_1535283963640_0
rezerwy na zobowiązania
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Ekonomia i rachunkowość
Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Ekonomia i rachunkowość
Exercise 8
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After listening to the audio recording, decide, what was the mistake made by the accounting office worker. Po wysłuchaniu nagrania audio, wskaż na czym polegał błąd pracownicy biura rachunkowego.
The employee has noted in the documents that the client’s company had stopped existing.
The employee hasn’t properly saved the documents.
The employee has forgotten to check the tangible assets ratio.
The employee multiplied by 50%, not by 100% as she should have.
The employee has forgotten to calculate the tangible assets productivity ratio.
The employee has entered the data of another company.
The employee has used gross revenues instead of net revenues in her calculations.
The employee has omitted the fixed assets to current assets ratio.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 9
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After listening to the audio, choose the correct article. If no article is needed, choose “-”. Po wysłuchaniu nagrania, wybierz prawidłowy rodzajnik. Jeśli nie potrzeba żadnego rodzajnika, wybierz “-”.
a, -, the, a, the, the, -, -, the, -, the, -, a, the, a, -, the, a, the, -, a, a, a, -
I would like to talk to ............ Mrs. Kowalska.
It is according to ............ your calculations.
My company should have stopped existing ............ long time ago.
Could you show me ............ documents I issued?
I see that it is about ............ financial situation analysis.
This is about ............ different indicator!
Everything seems to be in ............ order here as well.
I entered ............ data of another company.
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
Exercise 10
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After listening to the audio recording, match the Polish words and phrases with their translations. Na podstawie nagrania, połącz polskie słowa i zwroty z ich tłumaczeniami.
wskaźnik unieruchomienia majątku, przychody netto, aktywa ogółem, sprzedaż, aktywa całkowite, wskaźnik majątku trwałego, wskaźnik produktywności majątku trwałego, wskaźnik udziału majątku obrotowego w aktywach całkowitych, wskaźnik produktywności aktywów, analiza sytuacji majątkowej
financial situation analysis
tangible assets ratio
total assets
tangible assets
productivity ratio
net revenues
sales
current assets to total assets ratio
asset productivity ratio
fixed assets to current assets ratio
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
m928460217e4a36d5_1534957282992_0
ANNUAL FINANCIAL STATEMENT
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Pictures
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
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Ekonomia i rachunkowość
Source: Instytut Technologii Eksploatacji / Funmedia, cc0.
