B) Private accounting
Date: 2015-10-07; view: 478.
1. Які бухгалтери займаються приватним обліком?
2. Які підприємства мають тільки одного бухгалтера, а які наймають більше?
3. Під чиїм керівництвом працює бухгалтерський відділ?
4. Як називається головний бухгалтер і які його функції?
5. Що роблять бухгалтери на малих та великих підприємствах?
6. Що входить в загальний бухоблік?
7. Які функції приватних бухгалтерів-службовців які працюють в компанії?
8. Яка фаза бухобліку називається виробничим обліком (або калькуляцією витрат)?
9. Що включає в себе виробничий облік?
10. Оскільки знання витрат і контроль за витратами дуже важливі для правильного управління, то скільки потрібно бухгалтерів для великої компанії?
X. Act as an interpreter for E and U:
| E.: | Мене цікавить питання, що таке складання бюджету і для чого він служить? |
| U.: | The process of developing formal plans for future business activity is called budgeting. The objective of budgeting is to provide management with clear understanding of all the activities that must be undertaken and completed in order to accomplish their objectives for the company. |
| E.: | Як я зрозумів, то після того, як бюджетний план буде виконано, він забезпечить основу для оцінки фактичного виконання. А для чого служить внутрішній аудит? |
| U.: | In addition to an annual audit by an independent firm of public accountant, many companies maintain a staff of internal auditors. |
| E.: | Як працюють внутрішні аудитори на фірмах? |
| U.: | They move from one department of the company to another, checking the records and operating procedures of each department. It is the responsibility of internal auditing to make sure that established accounting procedures and management directives are being followed throughout the company. |
| E.: | А хто оцінює оперативну ефективність кожного відділу? |
| U.: | Internal auditors do. They are often asked to evaluate the operating efficiency of each department. |
| E.: | Мене цікавить питання урядового бухгалтерського обліку. Для чого він потрібний? |
| U.: | Furnishing governmental services is a vast and complicated operation in which accounting is just indispensable as in business. Elected and appointed officials must rely on data accumulated by means of accounting if they are to complete their administrative duties effectively. Accountants are responsible for the accumulation of these data. |
| E.: | Як я зрозумів, бухгалтери розглядають і ревізують мільйони, отримані від прибутків, платіжні відомості, прибутки від податків від продажу, які супроводжують податкові виплати, від яких залежать урядові установи. |
| U.: | That's right. I want to add something important too. Criminal investigation agencies employ accountants to assist in the process of detecting crimes such as fraud. Accountants are used in many capacities in their regulation of business. |
| E.: | Дуже дякую за вашу цінну та цікаву інформацію. |
| U.: | You are welcome. |
XI. Find synonyms from the text above for the underlined words:
1. The phase of accounting that has to do with defining and controlling costs and estimating the performance of directors who are responsible for costs is called cost accounting.
2. The process of designing formal plans for future business activity is called budgeting.
3. The goal of budgeting is to ensure management with a right understanding of all the activities that must be undertaken and completed in order to fulfil their aims for the company.
4. Fulfilling governmental services is a large and complicated operation in which accounting is just as necessary as in business.
5. Accountants are responsible for the accumulation of the company'sinformation.
6. Accountants also consider and audit the millions of income, payroll, and sales tax returns that accompany the tax payments on which governmental organizations depend.
XII. Choose the suitable word:
1. Accounting _____ as the main device for controlling enterprise operations.
a) is serving b) is served c) serves d) have served
2. The up-to-date accounting now _____ management in solving the most difficult of all management problems: deciding what to do in the future.
a) are helping b) is c) have solved d) aids
3. The coffee the manager helped to the customer tasted _____.
a) deliciously b) well c) good d) badly
4. The chief accountant _____ on the phone at present.
a) is speaking b) has spoken c) was spoken d) spoke
5. Mr. Crame a dress manufacturer _____ last month how many dresses would be wanted in various sizes.
a) has estimated b) have estimated c) is estimating d) estimated
6. In addition to an _____ audit by an independent firm of public accountants, many companies maintain a staff of internal auditors.
a) external b) annual c) public d) internal
7. Internal auditors move from one department to another, _____ the records and operating procedures of each department.
a) supporting b) observing c) defining d) checking
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| A) Public accounting | | | XIII. Fill in the blanks from the words below. Translate the sentences into Ukrainian. |