Контрольная работа № 2.
Вариант № 3.
Переведите текст письменно.
“ Presentationofaccountinginformation ”.
Requirements of an accounting system. The recording and presentation of financial information is the responsibility of the accounting division headed by the finance manager. A firm’s accounting system should be able to provide the following information:
1) – a record of day – to – day transactions,
2) – a statement of how well the firm is running over a period of time,
3) – a summary of the firm’s financial position at a given date.
4) - a guide to future action and decision making.
The first three requirements are met by specific parts of the accounting system. The day – to – day transactions are first noted in the original documents, such as the invoices, credit notes and receipts. They are then summarised in day books before being fed into the ledger where their full effect is recorded. The ledger is made up of individual accounts – one for each item under which information is required.
From the ledger, the balances of some accounts are transferred to the trading and profit and loss account, which shows the profit for the year (that is, the second requirement above), or are summarised in the balance sheet to show the financial position at a given date. (the third requirement above).
There is no simple document which directly gives the answer to the fourth requirement. This demands an intelligent interpretation of the whole accounting system (particularly of the ratios we considered earlier in this chapter), coupled with a good understanding of such factors as economic trends, possible changes in the law, and statistics generally.
The balance sheet.
Managers will be primarily concerned with two accounting documents – the balance sheet and the profit and loss account.
The balance firm’s assets, liabilities and capital as at a given date. There are a number of ways in which it can be set out. The conventional way is to list the assets on the right-hand side of the document, and the liabilities and capital on the left. Bear in mind that assets less the liabilities will always give the capital (that is, the “capital invested” using the definition above). This means that assets equal liabilities plus capital.
However, this old practice is changing and an increasing number of firms are showing the sides reversed. Companies normally present the data in “statement” form showing liabilities as a deduction from assets, to give the capital.
Profit and loss account.
The profit and loss account (usually abbreviated to P L) shows how the profit (or loss) was made. It covers a period, and this is reflected in the title for the document. Notice the different nature of the items listed. They are descriptions of either how the money was earned, or of how the money was spent. The items do not have a continuing material existence of their own. The first part of a P L, showing the “gross” profit, is sometimes called a trading account (or trading section of the P L).
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1. Определите, какой частью речи является подчеркнутое слово:
1) Much time has passed since that time.
a) предлог
b) союз
c) наречие
2) We went to school together and I’ve never met her since.
a) предлог
b) союз
c) наречие
3) I can’t tell you where she is since I haven’t seen her for a long time.
a) предлог
b) союз
c) наречие
2. Отметьте, в каком предложении подчеркнутый глагол является связкой:
1). a) We have grown a lot of vegetables this year.
b) It has grown dark.
a) Her son is quite grown up.
1) a) I think you must turn to her for advice.
b) If you turn left you’ll see the house in front of you.
a) He turned pale.
3. Выберите правильную форму причастия:
1) … this text I found many interesting expressions.
a) reading
b) having read
2) … my work I went out for a walk.
a) finishing
b) having finishing
3) She sat by the window looking at the boys … in the yard.
a) playing
b) having played
4) … through the journal I put it aside.
a) looking
b) having looked
4. Выберите правильную форму глагола:
1) If I had time I … the translation.
a) should finish
b) should have finished
2) If you had taken my address you … my house easily.
a) would find
b) would have found
3) If he … at the concert he would have enjoyed it.
a) had been
b) were
4) If we … that present she would have liked it.
a) had bought
b) bought
5. Выберите правильный ответ:
1) You know me, don’t you? …, I do.
a) yes
b) no
2) You have done your home–work for today, haven’t you? …, I haven’t.
a) yes
b) no
3) You don’t know it, do you? …, I don’t.
a) yes
b) no
4) You haven’t done your home-work for today, have you? …, I have.
a) yes
b) no
6. Отметьте правильный перевод:
1) There wasn’t … in the garden.
a) some people
b) anybody
c) any people
d) no people
1) … in my class know him.
a) all
b) all pupils
c) all the pupils
d) everyone
7. Вставьте нужный предлог:
1) Are you interested … working for us?
2) I am not very good … learning languages.
a) at
b) in
c) of
3) What are the advantages … having a car?
a) at
b) in
c) of
4) I was afraid … getting burnt.
a) at
b) in
c) of
8. Выберите правильную форму инфинитива:
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1) Henry is said … ten eggs a day.
a) to eat
b) to have eaten
2) He is reported … 60 dollars.
a) to steal
b) to have stolen
3) Two people are reported … in the fire.
a) to kill
b) to have killed
c) to have been killed
9. Употребите герундий или инфинитив в предложениях:
1) He went on ….(to read)
2) We decided not ….(to go out)
3) Will you stop … about it? (to talk)
4) I suggest … this film. (to see)
10. Правильно соедините придаточное предложение с главным:
1) I wish
2) We suggested
3) If I had known it earlier
4) If they were with us
a) I would have given you a call.
b) They would help us solve the problem.
c) I had not missed the train.
d) They should be invited to the party.