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Exercises. 1. Read the following: • at one of the sessions discussed the subject a part of the lecture • it is the communicating of information both within
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1. Read the following:
| • at one of the sessions discussed the subject a part of the lecture | • it is the communicating of information both within and outside the organisation other users withdraw from the company |
2. Translate into Russian:
• accounting
accounts
financial statements (Am.)
measuring and recording of all relevant financial data
data concerning a particular entity
An entity is a business, government oiganisation or another organisation.
• communicating information
in an appropriately summarised form
They are communicated to interested parties.
Interested parties are within or outside the organisations
This information is useful and informative.
It is useful to present and potential investors, creditors and other users.
It helps them to make rational investment, credit and other decisions.
Accounting is a direct result of the work of accountants and auditors
• It helps to answer their questions.
Accountants capture the correct data and prepare reports.
This financial information is then made available to owners, lenders and other users.
Bookkeepers operate some form of accounting system.
3. Complete as in the text:
Accounting can be defined... the measuring and recording.. all relevant financial data.
... the UK such summarised form of financial reporting is called...
... the USA it is called...
Financial reporting provides information that is useful to... and other users.
Accounting is a direct result of the work of...
Accountants specialise in the art... capturing the correct data and preparing reports... that data.
This financial information is made available to consumers such as...
Accountants are assisted in their work... bookkeepers.
Accountants report the many thousands... transactions that affect... every year.
4. Make sentences:
| • Accounting can be defined as | measuring recording | financial data financial data |
| • Financial reporting is called | in the UK in the USA | financial statements accounts |
| • This information is communicated to | owners |
| managers | |
| investors | |
| creditors | |
| lenders | |
| other users |
| • It helps them to make ra-tional | investment | decisions |
| credit | ||
| other |
5. Underline the auxiliary and modal verbs in the following questions:
How much profit did the company make last year?
How much can I withdraw from the company?
Is this company successful?
Was last year an improvement?
6. Match English and Russian equivalents:
| Accounting is often referred | Бухгалтеры осуществляют |
| to as the language of business | выборку необходимой информации. |
| a wide range of users of financial reporting | Они также занимаются подготовкой отчетов. |
| Accountants are individuals specialised in capturing the correct data. | Их финансовая информация предоставляется различным пользователям |
| They are also specialised in preparing reports | Бухгалтер делает выборку, подбирает, классифицирует, суммирует и составляет отчет по огромному множеству сделок и операций. |
| Their financial reporting is made available to diffeient users | Обычно каждая фирма или юридическое лицо осуществляет огромное количество сделок или операций ежедневно. |
| Accountants capture, accumulate, categorise, summarise and report thousands of transactions. | Бухгалтерский учет часто называют деловым языком |
| Usually thousands of transactions affect every economic entity every year | широкий круг пользователей финансовой информации |