Самостоятельный термин капитал в современном бухгалтерском учёте не используется, но есть ряд близких показателей финансового анализа. Например, собственный капитал — это разница между стоимостью активов компании и суммой её обязательств. Обычно эта величина формируется за счёт уставного капитала (взноса владельцев компании), добавочного капитала (переоценка имущества, эмиссионный доход), нераспределённой прибыли и резервов (формирующихся из прибыли).Стоимость, являющаяся средством получения прибавочной стоимости путём эксплуатации наёмного труда.
Sport is very important in our life. The general belief is that a person who goes in for sports can’t be weak and ill. Physically inactive people get old earlier that those, who find time for sport activity. And of course good health is better than good medicine.
People all over the world are fond of sports and games. In our country sport is being widely popularized as well. The most popular kinds of sport are football, volleyball, basketball, tennis, figure-skating, aerobics, ping-pong and swimming. A lot of people are fond of jogging. In schools and colleges sport is a compulsory subject. Many young people attend sport sections. Some of them dream to become professional sportsmen.
As for me, I can’t imagine my life without sport. In summer I go jogging every morning and when I have free time I attend swimming pool. In winter I like to skate with my friends. It’s fun. Also I’m fond of aerobics. First of all aerobics helps to keep myself fit. It also attracts me because it resembles dancing.
In conclusion I’d like to say that I’m absolutely sure that doing sports is the best way to keep fit. Sport makes our bodies strong, it prevents us from getting too fat, and makes us more self-organized and better disciplined.
Sport is very important in our life. The general belief is that a person who goes in for sports can’t be weak and ill. Physically inactive people get old earlier that those, who find time for sport activity. And of course good health is better than good medicine.
People all over the world are fond of sports and games. In our country sport is being widely popularized as well. The most popular kinds of sport are football, volleyball, basketball, tennis, figure-skating, aerobics, ping-pong and swimming. A lot of people are fond of jogging. In schools and colleges sport is a compulsory subject. Many young people attend sport sections. Some of them dream to become professional sportsmen.
As for me, I can’t imagine my life without sport. In summer I go jogging every morning and when I have free time I attend swimming pool. In winter I like to skate with my friends. It’s fun. Also I’m fond of aerobics. First of all aerobics helps to keep myself fit. It also attracts me because it resembles dancing.
In conclusion I’d like to say that I’m absolutely sure that doing sports is the best way to keep fit. Sport makes our bodies strong, it prevents us from getting too fat, and makes us more self-organized and better disciplined.