Why Choose the career of an Accountant?

Date: 2015-10-07; view: 380.

Комерційних банках України, стор.1, 2, 5)

XV. Retell the text above.

Text B

The Careys were under the impression that a degree was still necessary for success in that calling¹, and finally it was suggested that he should become articled² to a solicitor³. They wrote to the family lawyer, Albert Nixon, who was co-executer⁴ with the Vicar⁵ of Blackstable for the late⁶ Henry Carey's estate⁷, and asked him whether he would take Philip.

In a day or two the answer came back that he had not a vacancy, and was very much opposed to the whole scheme⁸; the profession was greatly overcrowded, and without capital or connexions a man had small chance of becoming more than a managing clerk⁹. He suggested, however, that Philip should become a chartered accountant¹⁰. Neither the Vicar nor his wife knew in the least¹¹ what this was, and Philip had never heard of anyone being a chartered accountant. But another letter from the solicitor explained that the growth of modern business and the increase of companies had led to the formation of many firms of accountants to examine the books and put into the financial affairs of their clients an order which old-fashioned methods had lacked¹². Some years before a Royal Charter had been obtained, and the profession was becoming every year more respectable, lucrative¹³, and important.

The chartered accountants whom Albert Nixon had employed for thirty years happened to have a vacancy for an articled pupil, and would take Philip for a fee¹⁴ of three hundred pounds. Half of this would be returned during the five years the articles lasted in the form of salary. The prospect was not exciting¹⁵, but Philip felt, that he must decide on something, and the thought of living in London overbalanced¹⁶ the slight shrinking¹⁷ he felt.

The Vicar of Blackstable wrote to ask Mr. Nixon whether it was a profession suited to a gentleman; and Mr. Nixon replied that, since the Charter, men were going into it who had been to public schools and a university, moreover, if Philip disliked the work and after a year whished to leave, Herbert Carter, for that was the accountant's name would return half the money paid for articles. This settled it, and it was arranged that Philip should start work on the fifteenth of September.

“Of Human Bondage” by W. Somerset Maugham.

I. Notes:

II. Answer the following questions and retell the text above:

7. Why was a degree necessary for success in any calling?

8. Why did the Careys first decide that Philip should become articled to a solicitor?

9. Why did Albert Nixon oppose to the profession of a solicitor and what were his reasons?

10. What did he suggest Philip?

11. Did the Careys know anything about a chartered accountant?

12. Why was the profession of an accountant becoming more respectable, lucrative and important every year?

13. What terms could Albert Nixon take Philip on?

14. How much was it necessary to pay for articles?

15. Was it a profession suited to a gentleman?

16. Would it be possible to leave articles if Philip did not like the profession?

III. Match the following:

IV. Give synonyms for the underlined words from the words below:

Chance; profession; firms; had lacked; start; clients; education; important; opposed; lucrative; scheme; disliked; greatly.

1. Philip should begin the work on the 15-th of September.

2. Herbert Carter would give back half the money paid for tuition after a year if Philip hated the work.

3. Many companies of accountants examined the books and put into the financial affairs of their customers an order, which old-fashioned methods had been in short.

4. The profession of an accountant was becoming more profitable and significant.

5. Albert Nixon had not a vacancy for Philip and was very much against the whole plan.

6. The profession of a solicitor was very much overcrowded and a man had small opportunity of becoming more than a managing clerk.

7. The Vicar asked Mr. Nixon if it was a calling suited to a gentleman.

V. Translate the following sentences:

1. Через день чи два надійшов лист, в якому говорилось, що вакантного місця немає.

2. Альберт Ніксон не мав змоги взяти Філіпа на навчання до адвоката.

3. Містер Ніксон запропонував Греям, щоб Філіп став суспільним бухгалтером.

4. Греї ніколи не чули про суспільних бухгалтерів.

5. За останні роки сформувалось багато компаній бухгалтерів, тому що йшов великий ріст сучасного бізнесу.

6. Бухгалтери наводили порядок у фінансових справах своїх клієнтів.

7. Коли була отримана Королівська Хартія, професія бухгалтера стала дуже відповідальною, вигідною та важливою.

8. Філіпа взяли на навчання за плату в 300 фунтів стерлінгів. Половина цієї суми буде повернена на протязі п'яти років навчання в формі жалування.

9. Перспектива навчання не була дуже привабливою, проте Філіп відчував, що він повинен на щось зважитись.

10. А чи була професія бухгалтера підходящою для джентльмена? Так, була. Тим більше, що якщо Філіпу не сподобається ця робота, то через рік йому повернуть половину суми, виплачену за навчання.

VI. Read and translate the following text: