Составьте предложения из двух подходящих по смыслу частей.
Date: 2015-10-07; view: 724.
Аудиторная работа № 2
14. а) Ответьте на вопросы к тексту Bookkeeping as Part of Accounting Cycle.
1. What kind of information is of great importance for proper company management?
2. What role does bookkeeping play in the accounting cycle?
3. What kind of data is collected by a bookkeeper?
4. What is the difference between bookkeeping and accounting?
5. Who is interested in obtaining accurate accounting information?
6. What is the modern concept of the accounting system?
7. What tasks should a bookkeeper solve at the first three steps of the accounting cycle?
8. What does double-entry bookkeeping mean?
9. What data are recorded in the company's general ledger?
10. When is the bookkeeping cycle considered to be completed?
11. What are the advantages of the double-entry system?
б) Подумайте и скажите:
What is the difference between bookkeeping systems of a large enterprise and a small business?
| 1. The preparation of a trial balance includes | a. recording in an account a sum of money paid out or still owed. |
| 2. A special book known as a journal is used | b. regular transferring entries from the journal to the appropriate accounts in the ledger. |
| 3. Double-entry bookkeeping is a system of recording accounts where | c. for recording all primary (первичный) information about any business transaction. |
| 4. The posting procedure consists of | d. the accurate performance of the first three steps in the accounting cycle. |
| 5. In bookkeeping a sum of money paid or owed by a business | e. is recorded on the right-hand side of a list of accounts. |
| 6. One should know that crediting means | f. recording all money received by and paid out of a company in special books or computer files. |
| 7. Unlike crediting the debiting procedure means | g. the checking of accounts by comparing the total credits with the total debits. |
| 8. Bookkeeping as part of the accounting cycle deals with | h. is shown on the left-hand side of a list of accounts. |
| 9. A bookkeeper is sure to be fully responsible for | i. each sale or purchase is shown as having an effect on both the debit and the credit columns of an account. |
| 10. The sum of money gained by a business | j. recording the payment of a sum of money into an account. |
16. Переведите на английский язык части предложений в скобках, обращая внимание на функции инфинитива.
1. The task of bookkeeping (состоит в том, чтобы записывать) systematically all transactions of the company and (обеспечивать) accounting with all the necessary data.
2. An error in records of this transaction (как говорят, была сделана) at the posting step when the accountant transferred the data from the journal to the general ledger.
3. (Для того чтобы была закончена) the bookkeeper's work, a trial balance summarizing all debits and credits should be prepared at the end of the fiscal year.
4. The board of directors (ожидает, что управляющий сделает) a report about the current financial position of the company (для того, чтобы принять) proper managerial decisions.
5. The accountants (знают, что финансовые документы проверяются) regularly by tax inspectors.
6. (Чтобы знать) whether the receipts and payments are in balance, (необходимо вести) accurate double-entry bookkeeping system.
7. The recording of all the company's transactions (должна вестись) systematically.
8. (Чтобы фирма успешно работала), the data about assets, liabilities and debts should be available at any given moment.
9. The profit made on a commodity (как известно, зависит от) its production cost.
10. Debit and credit aspects of every transaction (по-видимому, влияют на) the financial structure of the account, certain accounts increasing while the others decreasing.
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| А) Раскройте скобки и употребите глаголы в соответствующей форме. | | | А) Замените выделенные курсивом русские слова в скобках их английскими эквивалентами. |