第3章:損益計算書~(第2節)売上総利益~

Share on LinkedIn
Pocket

☰ Experts-At-English e-Learning 2012 ☰
❚❚❚FrankYoshida.Com e-Learning ■ Business English Level 5 ■ B5(L11) By Frank Yoshida ❚❚❚
(Date) / / (Score) (L) /10 + (R) /47=[ /57] (Name) (HS)
▼ To update yourself, log onto《Frank☆Yoshida》(URL) http://frankyoshida.com ▼

[1] TTPM May 2010 Part 2 Nos. 11 to 20 (<1> x 10=[10])
11. ⒶⒷⒸ 12. ⒶⒷⒸ 13. ⒶⒷⒸ 14. ⒶⒷⒸ 15. ⒶⒷⒸ
16. ⒶⒷⒸ 17. ⒶⒷⒸ 18. ⒶⒷⒸ 19. ⒶⒷⒸ 20. ⒶⒷⒸ

[2] Described below is the explanation about Gross profit. Fill in the blanks. (<1> x 17=[17])
# In accounting, gross profit or ( ) profit is the difference between revenue and the ( ) of
making a product or p g a service, before d g overhead, p l, t n,
and ( ) payments. Note that this is different from ( ) profit (earnings before
interest and taxes). Net sales are calculated: Net sales = Gross sales – Sales of r s and
a s. Gross profit is found by d g the cost of goods ( ): Gross profit = Net
sales – Cost of goods ( ). Gross profit should not be confused with net income: Net income =
( ) profit – Total ( ) expenses – t s – i t.

[3] Fill in the blanks with the most appropriate Japanese words. (<1> x 16=[16])
# 製造費用の内訳は「原価の三要素」と呼ばれ、以下の3つに区分される。
1.材料費:(   )の消費によって生じる原価要素
     内訳:(   )費、買入(   )費、(   )費、工場(    )費、(   )工具
        器具備品費など。
2.労務費:(   )力の消費によって生じる原価要素
     内訳:(   )、(   )、雑給、従業員(   )手当、(   )給付引当金繰入額など。
   3.経費:材料費と労務費以外の原価要素
     内訳:(   )償却費、水道(   )費、(   )料、(   )加工費、(    )使用
        料など。

[4] The word that CANNOT be interchangeable with “secretly” is ([2])
# This violent terrorist gang secretly plotted to kidnap journalists, visitors and athletes during the
Beijing Olympics. [(A) surreptitiously (B) furtively (C) stealthily (D) allegedly (E) clandestinely]

[5] Put the following business-related passages into English. (<2> x 6=[12])
1.「彼の発言は的を外れていました」
2.「友好関係を樹立しましょう」
3.「情勢は悪化していました」
4.「彼は財務顧問の役割を果たしました」
5.「納品日はまだ決っていません」
6.「増加する苦情を処理するために迅速な対策を講じなければなりません」

How to Read Financial Statements in English 10th day (pp.54 to 57) + Main Textbook (pp.82 to 91)
Follow the instructions.
【Assignment】B5(L12)
1. 英語でわかるはじめての財務諸表40日間トレーニング: 11日目 (pp.58 to 61)
2. 外資系でやっていける英語が身につく: Chapter 4-2 (pp.92 to 99)

実践英語の達人|英検1級|ビジネスクラス(レベル1)(レベル2)(レベル3)(レベル4)(レベル➎))
【HP】http://frankyoshida.com【PW】knack【欠席/振替連絡】事務局へお電話 TEL: 06-6131-1444
[B5(L11) Key]

[1] TTPM May 2010 Part 2 Nos. 11 to 20 (<1> x 10=[10])
11(C) 12(A) 13(C) 14(C) 15(C) 16(C) 17(A) 18(B) 19(B) 20(A)

[2] Described below is the explanation about Gross profit. Fill in the blanks. (<1> x 17=[17])
# In accounting, gross profit or ( ) profit is the difference between revenue and the ( ) of
making a product or p g a service, before d g overhead, p l, t n,
and ( ) payments. Note that this is different from ( ) profit (earnings before
interest and taxes). Net sales are calculated: Net sales = Gross sales – Sales of r s and
a s. Gross profit is found by d g the cost of goods ( ): Gross profit = Net
sales – Cost of goods ( ). Gross profit should not be confused with net income: Net income =
( ) profit – Total ( ) expenses – t s – i t.
(Answer) (sales), (cost), providing, deducting, payroll, taxation, (interest), (operating), returns, allowances, deducting, (sold), (sold), (Gross), (operating), taxes, interest (Remarks) gross profit「売上総利益」、overhead「(企業の運営にかかわる)諸経費、間接費」、payroll「給料、人件費」、operating profit「営業利益」※粗利益(gross profit)から諸経費と間接費を引いたもの。allowance「値引き、割引、引当金、将来の損失を見越した積立金」。

[3] Fill in the blanks with the most appropriate Japanese words. (<1> x 16=[16])
# 製造費用の内訳は「原価の三要素」と呼ばれ、以下の3つに区分される。
1.材料費:(   )の消費によって生じる原価要素
     内訳:(   )費、買入(   )費、(   )費、工場(    )費、(   )工具
        器具備品費など。
2.労務費:(   )力の消費によって生じる原価要素
     内訳:(   )、(   )、雑給、従業員(   )手当、(   )給付引当金繰入額など。
   3.経費:材料費と労務費以外の原価要素
     内訳:(   )償却費、水道(   )費、(   )料、(   )加工費、(    )使用
        料など。
(Answer)1.(物品)、(原料)、(部品)、(燃料)、(消耗品)、(消耗)2.(労働)、(賃金)、(給料)、(賞与)、(退職)3.(減価)、(光熱)、(賃貸)、(外注)、(特許権)

[4] The word that CANNOT be interchangeable with “secretly” is ([2])
# This violent terrorist gang secretly plotted to kidnap journalists, visitors and athletes during the
Beijing Olympics. [(A) surreptitiously (B) furtively (C) stealthily (D) allegedly (E) clandestinely]
(Answer) (D) allegedly

[5] Put the following business-related passages into English. (<2> x 6=[12])
1.「彼の発言は的を外れていました」
2.「友好関係を樹立しましょう」
3.「情勢は悪化していました」
4.「彼は財務顧問の役割を果たしました」
5.「納品日はまだ決っていません」
6.「増加する苦情を処理するために迅速な対策を講じなければなりません」
(Answer) 1. His remarks were beside the point. 2. Let’s establish friendly relations. 3. The situation was deteriorating. 4. He took the role of financial adviser. 5. The delivery date hasn’t been fixed yet. 6. Prompt measures should be taken to deal with the increasing complaints.

Share on LinkedIn
Pocket