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Notes to the text

ratio analysis анализ коэффициентов

profitability прибыльность

return on investment ratio коэффициент возвращения инвестиций

Answer the questions:

  1. What is the purpose of accounting?

  2. Who used the data provided by accounting firm?

  3. What are the two types of records which most businesses prepare?

  4. What can you know analyzing the income statement and balance sheet of a company?

  5. What is the purpose of the ratio analysis?

  6. What categories of ratio in finance do you know?