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Бухгалтерский учет
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I. Прочитайте и переведите текст. Выпишите и выучите незнакомые слова.
An Accounting Overview
Accounting is frequently called the " language of business" because of its ability to communicate financial information about the organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company's accounting system to help them make informed financial decisions. An effective accounting system, therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an organization.
In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transactions are summarized in financial statements, which reflect the major financial activities of an organization.
The work of accountants is rather sophisticated. People who specialize in the field of accounting are known as bookkeepers and accountants. Bookkeepers deal in taxes and different business transactions of the company. The accountant's responsibility is to analyze and interpret the financial data and make it understandable for users. In the United States, accountants are usually classified as private, government, and public. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental accountants work for governmental agencies. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals.
Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants (CPA).
Through effective application of commonly accepted accounting systems, accountants provide accurate and timely financial information
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that is necessary for organizational decision-making. No expansion or reorganization is planned without them. New products and advertising campaigns are also prepared with the help of the accountant.
II. Ответьте на вопросы.
1. Why is accounting called the " language of business"?
2. What are revenues and expenditures?
3. How is a standardized accounting system achieved?
4. What is the difference between a bookkeeper and an accountant?
5. How are accountants classified in the USA?
6. What kind of services do certified accountants provide?
7. How are they called in Britain and the USA?
Комментарий
III. Запомните эти слова и составьте с ними предложения.
| Nouns | Существительные |
| accounting | бухгалтерский учет |
| accountancy | бухгалтерское дело, счетоводство |
| audit | аудит |
| auditing | аудит как предмет |
| tax computation | расчет налогов |
| accountant | бухгалтер-аналитик |
| bookkeeper | бухгалтер-счетовод |
| asset | актив |
| liability | пассив, обязательство |
| party | сторона-участник |
| posting | проводка, разноска по счетам |
| balance | 1) баланс, 2) остаток |
| financial status | финансовое положение |
| financial statement transaction | финансовый отчет |
| транзакция | |
| revenue | доходы |
| expenditure | расходы |
| payroll | платежная ведомость |
| salary | зарплата (служащих) |
| Nouns | Существительные |
| fee | гонорар |
| chartered accountant | аудитор в Англии |
| certified public accountant (CPA) | аудитор в США |
| Verbs | Глаголы |
| collect | собирать |
| record | регистрировать |
| classify | классифицировать |
| summarize | обобщать |
| total | сводить |
| interpret | и нтер претиро вать |
| report | отчитываться, докладывать |
| handle | обращаться, управляться с чем-либо |
| post | разносить |
| withdraw | удерживать (из зарплаты) |
| present | представлять |
| Adjectives & Adverbs | Прилагательные и наречия |
| sophisticated | сложный, запутанный |
| standardized | стандартизованный |
| certified | сертифицированный |
| accurate | точный |
| timely | своевременный |
| solely | только, единственно |
| independently | независимо |
IV. Запомните толкование этих слов на английском языке.
| Agency (n) | the organization that provides services |
| Fee (n) | money paid to professional people |
| Take into account (v) | take into consideration |
| Monitor (v) | watch closely |
| Appropriately (adv) | in the right way |
| Revenues (n) | incoming money |
| Expenditures (n) | outgoing money |
| Quotation (n) | estimate of how much something will cost |
| add together a set of numbers or objects | |
| 1 otal (v) |
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| Report (v) | present data to someone(s) |
| Procedure(n) | a formal way of doing something |
| Process(n) | a series of transactions, changes, or functions that bring about a particular result |
| Express (v) | indicate by words and symbols |
| Reflect (v) | give a particular impression of something |
| Detail (v) | provide information item by item |
Практика
V. Приведите в соответствие термины и их перевод.
| accountant | бухгалтер-счетовод |
| bookkeeper | классифицировать |
| revenues | расходы |
| expenditures | бухгалтер-аналитик |
| record | разносить |
| summarize | доходы |
| classify | регистрировать |
| post | обобщать |
VI. Приведите в соответствие термины из левой колонки с их толкованием из правой колонки.
| Procedure | money paid to professional people |
| Monitor | present data to someone(s) |
| Revenues | outgoing money |
| Agency | a formal way of doing something |
| Reflect | watch closely |
| Expenditures | incoming money |
| Report | give a particular impression of something |
| Fee | the organization that provides services |
VII. Сопоставьте каждое слово из левой колонки с его сино-
| нимом из правой колонки. | |
| method | fee |
| charge for services | financial status |
| keep | corresponding |
| strict | complicated |
| collect | maintain |
| appropriate | gather |
| sophisticated | |
| rigorous | |
| financial condition | procedure |
VIII. Выберите вариант, который лучше всего дополняет утверждения.
1. Accounting information is used by_to help them make financial
decisions.
A. creditors
B. potential investors
C. managers
D. all of the above
2. Regardless of the type of business or the amount of money involved:
A. all companies use identical accounting systems
B. all companies use different accounting systems
C. common procedures are used in handling financial information
D. no standardized accounting system is being used
3. Business monetary transactions are summarized in:
A. bank books
B. financial statements
C. computers
D. journals
4. Accountants may become certified by:
A. paying a fee
B. becoming private accountants
C. becoming governmental accountants
D. passing an exam in accounting
5. Private and governmental accountants are paid on a_basis.
A. monthly
B. salary
C. fee
D. weekly
IX. Выберите подходящее из выделенных слов и дополните им предложение.
1. information/ informative
A. Getting Acquainted with Accounting, by John L. Carey, is a very _book.
B. Many interested parties require specific financial_.
2. fulfdlment/ fulfill
A. Before the accountant could become a CPA s/he had to_
a number of requirements.
B. People there find_in working for a common goal.
3. record/ records
A. Bookkeepers_business transactions and periodically do a trial
to see if both sides of an account match.
B. Accountants analyze financial_and decide how to present
them.
4. standards/ has standardized/ standard
A. There are some_procedures for recording financial data.
B. The computer department_its procedures for storing and
retrieving data.
C. The North Sea oil contributed in_of living in Britain.
5. monitored/ monitoring
A. The Board of Directors exercises_of the project.
B. The student's progress is being_.
X. Выберите нужное слово и подставьте его в предложение.
| 1.The real estate in other countries is included into the company's | money |
| 2.International cooperation between banks makes it possible imports and exports. | data |
| 3.Both management and stockholders can use provided by accounting records. | ownership |
| 4.An accounting helps the business's performance. | transaction |
| 5. An importer can buy from another country using only the currency of that country. | finance |
| 6. Our last influenced greatly the financial standing of the company. | profit |
| 7. A modern economy is based on the use of | evaluate |
| 8. We will from the association with this company. | goods |
XI. Переведите предложения на английский язык.
1. Бухгалтерский учет часто называют «языком бизнеса». 2. Имеется несколько сторон, заинтересованных в получении информации о финансовом состоянии фирмы. 3. При составлении финансовых отчетов необходимо соблюдать ряд принципов и правил. 4. Существуют общие принципы обработки финансовой информации. 5. Финансовые отчеты отражают деятельность любых организаций. 6. Людей, специализирующихся в области бухгалтерского учета, называют бухгалтерами. 7. Бухгалтеры-счетоводы обрабатывают первичную документацию. 8. Бухгалтеры-аналитики интерпретируют эту информацию так, чтобы она стала понятной для пользователей. 9. Большинство бухгалтеров получают зарплату за свой труд. 10. Независимые бухгалтеры, или аудиторы, получают гонорар за свои услуги.
Тест
XII. Из четырех предложенных вариантов выберите единственно правильный.
1. Please get someone
A. fix
B. to fix
C. fixing
D. fixed
2. I'm very busy today
A. during
B. however
C. but also
D. else
... the phone right away.
..., we can discuss the matter tomorrow.
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3. I had to teach... to swim.
A. I
B. me
C. myself
D. mine
4.... provides people with both money and personal satisfaction.
A. working
B. work
C. the work
D. to working
5. Linda felt... about the mistake.
A. bad
B. badly
C. worse
D. worsely
6. There are... hundred students attending this school.
A. approximate
B. until
C. as many as
D. more
7. The climate here is... than that of Russia.
A. mild
B. milder
C. mildest
D. the mildest
8. One's fingerprints are... any other person.
A. different from those of
B. different from
C. different
D. differ from
9. Sheila will feel much better when----
A. she will stop smoking
B. stop smoking
C. stopping smoking
D. she stops smoking
10. Virginia was among the few who... to continue studying.
A. want
B. wants
C. wanted
D. have wanted
11.Although your visas will expire in June, you may have... extended for three months.
A. it
B. they
C. them
D. their
12. Jim took a lot of books... pass his exam.
A. so he could
B. so that he could
C. he could
D. so could
13.1 want to have this book..., please.
A. renew
B. to renew
C. to be renewed
D. renewed 14.1 asked him...
A. who he was calling.
B. who was he calling.
C. whom he was calling.
D. whom was he calling.
15. Please... the telephone on the night table over there.
A. set
B. sets
C. sit
D. sat
16. My mother was in complete charge of all monetary matters affecting the household.
A. boring
B. fiscal
C. stationery
D. scrupulous
17.The purchaser of this automobile is protected by the manufacturer's warranty.
A. thread
B. fund
C. issue
D. guarantee
18. The population of the United States is roughly 250 million.
A. unfortunately
B. ideally
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C. approximately
D. usually
19. It's all right if you just change the furniture around.
A. replace
B. use
C. transform
D. direct
20. This is an entirely feasible proposal. I suggest we will adopt it.
A. theoretical
B. practical
C. premature
D. timely.
Дополнительные тексты/ диалоги
XIII. Прочитайте и переведите текст. Выпишите и выучите незнакомые слова.