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FINANCE

April 21
1. Read and translate Unit 11.
2. Pay attention to the following words:
1. Shareholders’ equity (akcininkų kapitalas) - all the money belonging to shareholders or
company’s net assets or assets minus liabilities
2. Share capital - the money a company raised by selling its shares
3. Retained earnings - profits from previous years that have not been distributed
4. The profit and loss account }
5. Cash flow statement} are both financial statements showing how much money a
company has spent or received during a year
6. Liabilities - obligations to pay other organizations or people, money that the company owes or
will owe at a future date (loans, taxes, bills, pension payments to employees)
7. Suppliers - companies which provide raw materials or parts
8. Balance sheet- statements for shareholders and creditors. The balance sheet shows two halves
which always balance. One half shows assets, the other half liabilities, and its capital or
shareholders’ equity
3. Do the exercises 11.1,11.2,11.3
4. In class we will have to find Annual Reports (you will be given a company) of different companies.
And we will speak using active words.

April 22

1. Know the word definitions from the above list.


2. Read and translate Unit 12.
3. Pay attention to the following words:
1. Fixed assets- buildings, equipment, property used for a long time (Tangible assets)
2. Current assets –cash etc. used in the near future
3. Anticipate the loss- take action in preparation for the loss happening according to the
conservatism principle
4. Bad debt-beviltiška skola
5. Work-in-progress-partially manufactured products or goods ready for sale
6. Intangible assets-brand names, patents, trademarks
7. Brand names –legally protected names for a company’s products-prekiniai ženklai
8. Patent- exclusive rights to produce a particular product for a fixed period
9. Trade marks- names or symbols which are put on products and cannot be used by other
companies
10. Goodwill- firmos reputacija- the established reputation by a business
11. Are brand name and trademark the same?

But there is a legal difference between the two words. A trademark is a mark that legally
represents something, usually a business, by their goods or services.

12. A brand name is the name that a business chooses for one of their products. A brand identifies
a specific product or name of a company.
A brand consists of several elements including:
Image
Character
Identity
Personality
Essence
Culture
Reputation

A trademark can be used to protect various aspects of a brand including:


Brand name
Signatures
Words
Unique labelling
Colour schemes
Packaging
Movements
Sounds or sensory experiences
Image
Character
Identity
Personality
Essence
Culture
Reputation

13. Do the exercises 12.1,12.2,12.3


14. Over to you. We will discuss in class.

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