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PROFIT EXPENSES COASTPRICE COAST PRICE REALIZATION ASSETS LIABILITIES The Passive Voice to be + Participle II.

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Presentation on theme: "PROFIT EXPENSES COASTPRICE COAST PRICE REALIZATION ASSETS LIABILITIES The Passive Voice to be + Participle II."— Presentation transcript:

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2 PROFIT EXPENSES COASTPRICE COAST PRICE REALIZATION ASSETS LIABILITIES The Passive Voice to be + Participle II

3 МЕТОДИЧЕСКАЯ РАЗРАБОТКА открытого урока иностранного языка в группе Б-412 Тема: «Использование глаголов страдательного залога в диалогической речи (на примере профессиональных ситуациях)» Подготовила: Маматкулова А.Б.

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5 1.PROFIT 2.EXPENSES 3.COAST PRICE 4.ASSETS 5.REALIZATION 6.LIABILITIES 7.TO SPEND 8.INCOME STATEMENT 9.CREDITOR 10.TAX 11.SALARY 12.PAY CHECK A)Платежный чек Б)Налог В)Активы Г)Себестоимость Д)Прибыль Е)Зарплата Ж)Затраты З)Кредитор И)Отчет о доходах К)Реализация Л)Пассивы М) Тратить Match the words with their meaning Match the words with their meaning

6 1. PROFIT 2. EXPENSES 3. COAST PRICE 4. ASSETS 5. REALIZATION 6. LIABILITIES 7. TO SPEND 8. INCOME STATEMENT 9. CREDITOR 10. TAX 11. SALARY 12. PAY CHECK 1.Прибыль 2.Затраты 3.Себестоимость 4.Активы 5.Реализация 6.Пассивы 7.Тратить 8.Отчет о доходах 9.Кредитор 10.Налог 11.Зарплата 12.Платежный чек

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8  Я сделала отчет.  Она прочитала отчет.  Они потратили 150 тысяч рублей за 9 месяцев.  Я заплатила налог.  Кредитор выплатил кредит.  Бухгалтер выписал чек.  Компания получила хорошую прибыль.  Мы потратили 70 тысяч рублей.  Я получил прибыль  Она выписала чек  Они подняли цены  Директор получил заказ.

9 (accounting assistant Mrs.Berg and accountant Mrs.Lee) Опорная лексика : were expenses increased connection Prime cost influence expenses paid tax

10 (Clerk Tony and bookkeeper Alexandra) Опорная лексика:  the salary  detain  pay slip  lender  tax  credit

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12  What results did you see?  Which factors did affect financial results ?

13 Dialogues “Style” company “Jugra” company “Lotus” company

14 Based on the financial statements of the main accountant ____________________ OOO "_________________" it is necessary to determine the financial result from the sale of products, calculate the influence of factors on the financial result from the sale of products by volume of production, the level average prices of product, variable costs per unit of output and the amount of fixed cost payment to make way chain substitutions. Make a conclusion. 10230х (4,2-2,49)-10332=+7161 8340х(4,2-2,49)-10332= +3929 8340х (4,7-2,49)-10332= +8099 8340х(4,7-2,45)-10332=8433 8340х(4,7-2,45)-11259=7506 Total profit = П1-По= 7506-7161=+345 Including for change: - Volume prod. – 3929-7161= -3232 - Prices – 8099-3929= +4170 - variable costs 8433-8099= +334 - fixed costs 7506-8433= -927 Index 9 months 2014y. 9 months 2015y. Deviation +, - The volume of production, ths. Rub. 10230 / 429668340 / 39198-1890 шт. Price of one product thousands Rub. 4,24,7+0,5 Cost price of product thousands Rub. 3,5/358053,8/31692 Including variable costs 2,49/254732,45/20433-0,04 The amount of fixed costs, ths. Rub. 10332/1,0111259/1,35+927 Profit (Loss), ths. Rub. 71617506+345

15 Показатели 9 months 2014y. 9 months 2015y. Deviation +, - The volume of production, ths. Rub. 10200/4488012400/59520+2200 Price of one product thousands Rub. 4,44,8+0,4 Cost price of product thousands Rub. 3,33,8+0,5 Including variable costs 2,492,45-0,4 The amount of fixed costs, ths. Rub. 8262/0,8116740/1,35+8478 Profit (Loss), ths. Rub. 1122012400+1180 Based on the financial statements of the main accountant ____________________ OOO "_________________" it is necessary to determine the financial result from the sale of products, calculate the influence of factors on the financial result from the sale of products by volume of production, the level average prices of product, variable costs per unit of output and the amount of fixed cost payment to make way chain substitutions. Make a conclusion. 10200х (4,4-2,49)-8262=+11220 12400х(4,4-2,49)-8262= +15422 12400х (4,8-2,49)-8262= +20382 12400х(4,8-2,45)-8262=20878 12400х(4,8-2,45)-16740=+12400 Total profit = П1-По= 12400-11220=+1180 Including for change: - Volume prod. – 15422-11220= +4202 - Prices – 20382-15422= +4960 - variable costs 20878-20382= +496 - fixed costs 12400-20878= -8478

16 Based on the financial statements of the main accountant ____________________ OOO "_________________" it is necessary to determine the financial result from the sale of products, calculate the influence of factors on the financial result from the sale of products by volume of production, the level average prices of product, variable costs per unit of output and the amount of fixed cost payment to make way chain substitutions. Make a conclusion. 10400х (4,8-4,12)-9256=-2184 8140х(4,8-4,12)-9256= -3721 8140х (5,0-4,12)-9256= -2093 8140х(5,0-3,90)-9256=-302 8140х(5,0-3,90) -11396=-2442 Total profit = П1-По= (-2184) – (-2442)=+258 Including for change: -Volume prod. - (-3721)-(-2184)= -1537 -Prices - (-2093)- (-3721)= +1628 - variable costs - ( -302)- ( 2093)= +1791 - fixed costs - (-2442) – (-302)= -2140 Показатель9 months 2014y.9 months 2015y.Deviation +, - Объем реализации продукции, шт. 10400/499208140/40700-2260 Price of one product thousands Rub. 4,85,0+0,2 Cost price of product thousands Rub. 5,01/521045,30/43142+0,29 Including variable costs 4,12/428483,90/31746-0,22 The amount of fixed costs, ths. Rub. 925611396+2140 Profit (Loss), ths. Rub. (2184)(2442)+258.

17 Based on the financial statements of the main accountant ____________________ OOO "_________________" it is necessary to determine the financial result from the sale of products, calculate the influence of factors on the financial result from the sale of products by volume of production, the level average prices of product, variable costs per unit of output and the amount of fixed cost payment to make way chain substitutions. Make a conclusion. Index9 months 2014 год9 months 2015 годDeviation +, - Объем реализации продукции, шт. 13000/6110014200/66740+1200/+5640 Price of one product thousands Rub. 4,7 - Cost price of product thousands Rub. 4,6/598004,9/69580+0,3/+9780 Including variable costs 2,48/322402,70/38340+0,22 The amount of fixed costs, ths. Rub. 27560/2,1231240/2,20+3680 Profit (Loss), ths. Rub. 1300(2840)-1540. 13000х (4,7-2,48)-27560=+1300 14200х(4,7-2,48)-27560= +3964 14200х(4,7-2,70)-27560=+840 14200х(4,7-2,70)-31240=-2840 Total profit= П1-По= (-2840) – (1300)=-1540 Including for change: -Volume prod. – 3964-1300= +2664 -Prices – 3964-3964= 0 - variable costs 840-3964= -3124 - fixed costs -2840- 840= +2000

18  1.Задача : Tasks:  1. Какие факторы повлияли на финансовый результат ?  Which factors did affect financial result ?  2. За счет увеличения цен и уменьшение переменных затрат увеличилась прибыль?  Did the profit increased at the expense of increased prices and reduction of variable expenses?  Увеличение цены произошло за счет увеличения себестоимости товара.  The increase in the price occurred at the expense of increase in a prime cost of goods.  2.Задача : Tasks:  1. Какие факторы повлияли на финансовый результат ?  Which factors did affect financial result ?  2. За счет увеличения объема производства продукции и увеличения цен на продукцию, а так же уменьшение переменных затрат, компанией была получена прибыль.  At the expense of increasing the volume of production and increased prices of products, and also reduction of variable expenses, the company has received profit.  3.Задача : Tasks:  1. Какие факторы повлияли на финансовый результат ?  Which factors did affect financial result ?  2. За счет увеличения цен и уменьшение переменных затрат увеличилась прибыль?  Did the profit increased at the expense of increased prices and reduction of variable expenses?  Увеличение цены произошло за счет увеличения себестоимости товара.  The price increase occurred at the expense of increase in a prime cost of goods.  4.Задача : Tasks:  1. Какие факторы повлияли на финансовый результат ?  Which factors did affect financial result ?  2. За счет увеличения объема реализации продукции и увеличения себестоимости изделия при оставшейся цене организация получила убыток.  At the expense of increase in volume of product sales and increase in prime cost of a product at the remained price the organization had a loss.

19 The scheme of formation of profit The scheme of formation of profit INCOME expenses profit - =

20 Take stock of lessons

21 ReflectionReflection Today I learned … It was interesting … It was hard … I know … Now I can … I learned … The lesson gave me …

22  Words (repeat)  Составить диалог (с профессиональной лексикой).


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