НАПИШИТЕ ОТВЕТ НА ПИСЬМО Dear friend, My college holidays have just begun. I’m packing my bag because my family and I are leaving early tomorrow morning to go to the mountains. We go to the same place every summer. I just love it there. The hotel is nice, the food is not bad and, what is more important, I have a lot of good friends there – boys and girls of my age. I’m going to go to the disko in the evening and practice skiing in the day time. What are you planning for your summer holidays? Best wishes, John.

My dear friend,

John! Long time no see! How are you? I also like you want to go to the mountains and see our wonderful nature. As for my summer plans, I'm gonna to finish my cooking club and i'll start practice my Spanish. Well, in the summer our small concert will also take place and I will play the guitar. Waiting for you there! After a while, I am practicing scuba diving. So, I have many plans for summer. I wish you a great summer holidays!

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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.