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Купить Английский (An Accounting Overview)
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В нашем магазине вы сможете купить Английский (An Accounting Overview) дешево и надежно. Оплата онлайн, любым удобным способом. БУХГАЛТЕРСКИЙ УЧЕТ 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) .... 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. 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 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 учёт accountancy бухгалтерское дело, счетоводство audit аудит auditing аудит как предмет tax computation расчёт 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 финансовый отчёт transaction транзакция revenue доходы expenditure расходы payroll платёжная ведомость salary зарплата (служащих) 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 интерпретировать report отчитываться, докладывать handle обращаться, управляться с чем-л post разносить withdraw удерживать (из зарплаты) present представлять adjectives & Adverbs Прилагательные и наречия sophistica
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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 Procedure the organization that provides services VII. Сопоставьте каждое слово из левой колонки с его синонимом из правой колонки. method fee charge for services financial status keep corresponding strict . complicated collect maintain appropriate gather sophisticated rigorous financial condition procedure IX. Выберите подходящее из выделенных слов и дополните им предложение. 1. information / informative A. Getting acquainted with Accounting, by John L. Carey, is very ... book. B. Many interested parties require specific financial .... 2. fulfillment / 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
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