1. Fill in the missingletters

s______g / inventarizace
d______t / útvar
m______t / správa
s______s / odbyt
c______n / porovnání
i______r / ukazatel
a______g / účetně
g______s w____e / hrubá mzda
m______l d______e / škoda na materiálu
f______e / poplatek
  1. Fill in the missing words

Revenues:

They are ------expressed in monetary units, that the company received from its activities

Main part of revenues are ------of own outputs and goods

Another part of revenues are financial revenues, such as ------in cash box in the case of stocktaking and extra revenues

Company revenues are found out when the ------of output is multiplied by its price

We must distinguish revenues from income, not every ------is revenue

surplus, income, sales, sums, amount

  1. Consider, whether the following costs belong to operational, financial or extraordinary:

a) interests of loan

b)gross wages of employees

c)material damages due to flood

d)bank fees

e)material consumption

f)depreciation of DM

4.Decide whether the statements are true or false:

Costs represent consumption of factors of production for a particular purpose expressed in monetary units.

True False

Fixed costs change with the change in volume of production

True False

Revenues are sums expressed in natural units, that the company received from its activities.

True False

The result of company management is found out by comparing receipt cards with material issue slip.

True False

Proportional costs vary directly with the change in volume of production.

True False

  1. Find out the result:

The company has spent in the past period total costs on its activity 2 560 000,- crowns. 24 000 pieces of goods were sold in the sales price of 137,- crowns per piece. Find out the result of company management.

6 . Crossword (fill in the English equivalents)

1. / N / D / I / T / I / O
2. / E
3. / A
4. / R / T
5. / S
  1. Objekt
  2. Sériový
  3. Pekárna
  4. Dávka
  5. Operace

Bibliography

Biňovec, K. Přehled učiva k maturitní zkoušce z ekonomiky. Fortuna, 2004. ISBN 80-7168-747-2.

 Švarcová Jena, ing a kolektiv, Ekonomie, stručný přehled. Ing. Jena Švarcová, Ph.D., CEED nakladatelství a vydavatelství, 2006. ISBN 80-903433-3-3.

Klínský Petr, Munch Otto, Ekonomika pro obchodní akademie a ostatní střední školy 1-4. Fortuna, 2003, ISBN 80-7168-862-2.

Autorem materiálu a všech jeho částí, není-li uvedeno jinak, je Ing. Marcela Zlatníková

Projekt Anglicky vodborných předmětech CZ.1./07/1.3.09/04.0002 je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky