I Грамматические упражнения

1. Переведите следующие слова и словосочетания на русский язык:

to provide to repay

owner equity

asset fiscal

for a business net worth

shareholder to be established

1. Переведите словосочетания с русского языка на английский:

1. средства акционеров
2. активы и пассивы
3. нематериальные предметы
4. денежная стоимость
5. отчетный период

1. Выпишите из текста 4-5 предложений, сказуемые которых выражены формой глагола “to be”. Переведите предложения на русский язык.

1. Сопоставьте следующие компоненты:

1. Accounting а бухгалтерское дело
2. Accounts Payable б долгосрочный долг
3. Accounts Receivable в доход в виде процента
4. Accumulated Depreciation г краткосрочные займы
5. Beginning equity д материально-производств запасы
6. Interest Income е накопленная амортизация
7. Inventory ж налог на заработанную плату
8. Long Term Debt з расходы на аренду
9. Payroll Tax и ремонт и тех обслуживание
10. Rental Expense й собственные средства
11. Repair and Maintenance к счет продаж
12. Sales Accounts л счета к оплате
13. Short term loans м счета к получению

1. Дайте II и III формы следующих неправильных глаголов:

to grow

to wear

to tear

to sting

to arise

1. Образуйте II и III формы следующих прилагательных:

smart

popular

important

easy

far

7. Образуйте отрицательную и вопросительную формы следующих предложений. Определите время и категорию каждого предложения, выделите подлежащее и сказуемое. Переведите предложения на русский язык:

1. All Balance sheets contained the same categories of assets, liabilities, and net worth.
2. The system will be applied to all companies in our region.
3. The Balance Sheet shows how the assets, liabilities, and net worth of business are distributed at any given time.

8. Определите и выпишите из текста 5-6 предложений, сказуемые которых употреблены в форме пассивного залога. Подчеркните сказуемое. Переведите предложения на русский язык.

1. Ответьте на вопросы по тексту контрольной работы:

1. What is a Balance Sheet?
2. What does a Balance Sheet show?
3. What is called assets?
4. What do assets consist of?
5. What is called liabilities?
6. What is shareholders’ equity?
7. What do Current Assets include?
8. What do Capital Assets consist of?
9. What are Current Liabilities?
10. What are Long-term liabilities?

1. Переведите текст контрольной работы письменно.

II Фонетические упражнения

1. Найдите в тексте по 5 слов, где:

i [i] o [ou]

y [i] sh [∫]

1. Протранскрибируйте следующие слова:

generally

note

loan

contribution

value

3 вариант

WHAT IS ACCOUNTING AND BOOKKEEPING?

Accounting and Bookkeeping is the process of identifying, measur­ing, recording, and communicating economic information about an or­ganization or other entity. Bookkeeping is the record-keeping aspect of accounting. Accounting principles are applied in the preparation of fi­nancial statements and other financial information.

Personal record keeping often uses a simple single-entry bookkeep­ing, in which amounts are recorded in column form. Such entries in­clude the date of the transaction, its nature, and the amount of money.

Record keeping of organizations is based on a double-entry system. Each transaction is recorded on the basis of its influence on the organi­zation’s financial position or operating results. Information about fi­nancial position of an enterprise is presented in a balance sheet, while operating results are displayed in an income statement account. Data relating to an organization’s liquidity and changes in its financial struc­ture are shown in a financial statement. Such financial statements are prepared to provide information about past performance, which in turn becomes a basis for readers to try to project what might happen in the future.

ACCOUNTING INFORMATION

Accounting information can be classified into two categories: fi­nancial accounting or public information and managerial accounting or private information.

Financial accounting includes information distributed to stock­holders, creditors, customers, suppliers, financial analysts, and trade associations. This information is also of interest to the company’s offi­cers and managers. Such information relates to the financial position, liquidity (that is, ability to convert to cash), and profitability of an en­terprise.

Managerial accounting deals with cost-profit-volume relation­ships, efficiency and productivity, planning and control, pricing deci­sions, capital budgeting, and similar matters. This information is not generally distributed outside the company. Managerial accounting provides a wide variety of specialized reports for division managers, department heads, project directors, section supervisors, and other man­agers.

Specialized Accounting

Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and accounting for non-business organizations.

Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other doc­uments of an organization in order to attest to the accuracy of its finan­cial statements. Large private and public enterprises sometimes also maintain an internal audit staff to conduct examinations concerned with operating efficiency and managerial effectiveness.

Income taxation is the second specialized area of accounting. Pre­paring an income tax form consists of collecting information and pre­senting data in a certain order; therefore, both individuals and businesses frequently hire accountants to determine their taxes.

Accounting for non-business organizations, such as universities, hospitals, churches, trade and professional associations is the third area of specialization. These organizations differ from business enterprises in that they do not have a profit orientation, and they have no defined ownership interests. As a result, these organizations have differences in record keeping, in accounting measurements, and in the format of their financial statements.