Комплекс упражнений по английскому языку по теме «Бухгалтерия» для специальностей экономического профиля

Accounting and financial statements
1. Types of accounting
1. bookkeepingA calculating an individual’s or a company’s liability for tax
2. accountingB writing down the details of transactions(debits and credits)
3. manageril accountingC keeping financial records, recording income and expenditure, valuing assets and liabilities, and so on
4. cost accountingD preparing budgets and other financial reports necessary for management
5. tax accountingE inspection and evaluation of accounts a second set of accountants.
6. auditingF usibg all available accounting procedures and tricks to disguise the true financial position of a company
7. creative accountingG working out the unit cost of products, including materials, labour and all other expenses.
*bookkeeping счетоводство
* managerial accounting управленческий учет
* cost accountingсчет издержек
* tax accounting налоговый учет
* creative accountingдвойная бухгалтерия
2 Company accounts
Match these words with the definition below
Assetsdepreciationliabilities turnover
Credotors (GB) o/ accounts payable(US)Revenue/earnings/income
Debtors (GB)/accounts receivable (US) Stock (GB)/inventory(US)
Shareholders(GB)/stockholders(AE)overheads(GB)/overhead (US)
1. a company’s owner.
2. all the money received by a company during a given period.
3. all the money the a company will have to pay to someone else inthe future.
4. the ammount of business done by a company overa year.
5. anything owned by by a business ( cash investment, buildings, machines, and so on) that can be used to produce goods or pay liabilities.
6. the reduction in value of a fixed asset during the years it is in use (charged against profits).
7. sums of money owed by customers for goods or services perchased on credit.
8. sums of money owed to suppliers for purchases made on credit.
9. (the value of) raw materials, work in progress, and finished produacts stored ready for sale.
10. the various expenses of operating a business that cannot be charged to any one product, process or department.
3. Match the coloumns
1. accountancya. аудитор
2. windowdressingb. Достоверное и объективное предоставление информации
3. accounting standartsc. бухгалтерия, счетоводство
4. profit and loss accountd. Влезши в долги
5. bookkeepinge. бухгалтерия
6. auditor f. Последняя строка отчета прибылей и убытков
7. pre-tax profitg. Двойная бухгалтерия
8. true and fair viewh. Бухгалтерские стандарты, правила
9. gross profiti. Валовая прибыль
10. bottom linej. Прибыль до вычета налогов
11. red inkk. Отчет прибылей и убытков
4 Match the opposites
5 Match each term on the left with the correct definition on the right.
a.audit 1. an accounting statement at the of the financial year of a firm’s sales revenue and costs
b balance sheet2. the audited financial statement of an organisation which systemetically records transactons.
c profit and loss account3. an accounting statement of a firm’s assets and liabilities.
d interim results4. A legally required review of a company’s accounts to establish their validity.
e accounts 5. An unaudited progress report issued by a company to keep investors up to date.
f the bottom line 6. The most important part of the accounts telling how much profit the firm made.
6 Put the words into the text.
Profit and loss accountbalance sheetaccounting standartsassets
Public limited companies are required by law to publish end-of-year financial statements. The report on the financial performance, or ______ of the company must include at least a ______ and a so that shareholders can assess the performance of the company. ______ check the accuracy of the accounts and often apply national or internationally recognized _____.The balance sheet shows the firm’s _____ and _____ while the profit and loss account tell the shareholders what kind of return to expect on the investment. Companies often publish half-yearly or _____ results, especially if they need to warm shareholders of poor results. If a firm is doing well it can report a strong balance sheet however.
7 1. Каждый бухгалтер в течение месяца должен подготовить отчет прибылей и убытков.
2. Бухгалтерия и счетоводство – это сложный предмет, но каждый хороший бухгалтер должен знать его отлично.
3. Аудиторы должны придти на следующей неделе и проверить годовые отчеты за последние 5 лет. 4. В случае банкротства компания будет вынуждена распродать свои активы, чтобы покрыть свои долги.
5. При подготовке годового отчета необходимо руководствоваться бухгалтерскими стандартами и правилами.
6. Иногда компании приглашают внештатных аудиторов для проверки отчетов и проверки предоставляют ли они достоверную и объективную информацию.
7. Если компания зарабатывает достаточно денег и не успевает потратить их, то она получает прибыль.
8. Важными документами в бухгалтерии являются годовой отчет, отчет прибылей и убытков.
9. Совет директоров должен предоставлять информацию о делах компании своим акционерам.
10. Отчет прибылей и убытков показывает доход

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