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Задание № 3. Прочитайте и переведите текст (82 балла)

 

Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organisation, etc.

Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called "Accounts" In the USA it is called "Financial statements". These accounts or statements are communicated to interested par­ties both within and outside the organisation.

Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.

Accounting is often referred to as the "language of business". And, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting are able to an­swer questions such as:

How much profit did the company make last year?

How much should I lend to the company?

Is this company more successful than its competitors?

How much can I withdraw from the company?

Was last year an improvement over the year before? etc.

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Запись домашнего задания:

а) пересказать текст (№ 3)

б) выполнить задание практ. раб. № 6 (1)

 

Симферопольский колледж

Государственного высшего учебного заведения

КНЭУ им. В. Гетьмана

 

ОТЧЁТ


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International Accounting | Задание № 2. Совместите типы бухгалтерской информации с их значением. (25 баллов)

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