Условие:
Задание 3. Прочитайте определения терминов и решите, соответствуют ли они им.
1 The cost of goods sold (COGS) is the amount of money spent on designing and creating the products a company sells. T / F
2 The gross margin is the profit you make on a product before tax and fixed costs are paid. T / F
3 The operating expenses are the taxes a company pays. T / F
4 The profit margin is the percentage of profit after all costs are deducted and tax is paid. T / F
5 The turnover is the amount of products that a company makes. T / F
6 A company only pays overheads if there is enough profit. T / F
7 An electronic transfer is when money is transferred from one bank account to another by computer. T / F
8 A standing order is an electronic payment that is deposited in your account on the same day each month. T / F
Решение:
Давайте разберем каждое утверждение по порядку и определим, верно оно или нет. 1. The cost of goods sold (COGS) is the amount of money spent on designing and creating the products a company sells. - Это утверждение неверно. COGS включает в себя затраты на производство товаров, но не включает затраты на проектирование. - Ответ: F 2. The gross margin is the profit you make on a product before tax and fixed costs are paid. - Это утверждение верно. Валовая прибыль (gross margin) рассчитывается как разница между выручкой от продаж и себестоимостью проданных товаров, до учета налогов и фиксир...