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.
It is never too hot or too cold m Great Britain. This is because of the sea, which keeps the island warm in winter and makes the air cool in summer. The winds are also very often in Great Britain. They blow from the south-west two days out of every three. But the warm winds from the Atlantic are very wet. They also bring a lot of rain to the island. The east or north-east winds are cold and dry. The weather very often changes in Great Britain. You can never have the same kind of weather for a long time. In spring, for example, sunshine and showers follow each other so often during the day that an umbrella or a rain-coat are really necessary in Great Britain. The weather in spring is generally mild, but sometimes the days are really cold. The summer is not so cold as on the continent, and warm days in autumn are beautiful. In winter they have all sorts of weather. Sometimes it rains and sometimes it snows. Still, in Great Britain it is never so cold in winter as in our country and they do not get so much snow there as we get here in Russia. The rivers and lakes are seldom covered with ice. As the ice, if there is any, is not thick enough, they seldom go skating on the rivers in Great Britain. But the worst thing about the climate in Great Britain is the thick fog they so often have in autumn and in winter. In London it often mixes with the smoke of plants and factories and they call it the «smog». It is sometimes so thick that cars may run into one another.
Думаю, погода Великобритании не сильно отлична от нашей.
It is never too hot or too cold m Great Britain. This is because of the sea, which keeps the island warm in winter and makes the air cool in summer. The winds are also very often in Great Britain. They blow from the south-west two days out of every three. But the warm winds from the Atlantic are very wet. They also bring a lot of rain to the island. The east or north-east winds are cold and dry. The weather very often changes in Great Britain. You can never have the same kind of weather for a long time. In spring, for example, sunshine and showers follow each other so often during the day that an umbrella or a rain-coat are really necessary in Great Britain. The weather in spring is generally mild, but sometimes the days are really cold. The summer is not so cold as on the continent, and warm days in autumn are beautiful. In winter they have all sorts of weather. Sometimes it rains and sometimes it snows. Still, in Great Britain it is never so cold in winter as in our country and they do not get so much snow there as we get here in Russia. The rivers and lakes are seldom covered with ice. As the ice, if there is any, is not thick enough, they seldom go skating on the rivers in Great Britain. But the worst thing about the climate in Great Britain is the thick fog they so often have in autumn and in winter. In London it often mixes with the smoke of plants and factories and they call it the «smog». It is sometimes so thick that cars may run into one another.
Думаю, погода Великобритании не сильно отлична от нашей.