Accounting

Accounting is the systematic development and analysis of information about the economic affairs of the organization. This information may be used in a number of ways: by the organization’s managers to help them plan and control the organization’s operations by owners and legislative bodies to help them appraise the organization’s performance and make decisions as to its future; by owners, lenders, suppliers, employees, and others to help them decide how much time or money to devote to the organization; by governmental bodies to determine how much tax the organization must pay; and by customers to determine the price to be paid. Accounting provides information for all these purposes through the maintenance of files of data, analysis and interpretation of these data, and the preparation of various kinds of reports. These reports are called financial statements. They are: the income statement, the balance sheet, and the statement of cash flows. Accountant is a professionally qualified person who is able to record, keep, check, and prepare financial statements.

1.2 Соедините слова с их русскими эквивалентами. Перепишите выбранные вами варианты.

1. Accounting a)финансовый отчёт

2. legislative body b)балансовый отчёт

3. appraise c)отчёт о доходах

4. performance d) оценивать

5. devote e)данные

6. data f) показатель работы

7. financial statement g)уделять

8. balance sheet h) законодательный орган

9. income statement i)баланс оборотных средств

10. the statement of cash flows j) бухгалтерское дело

1.3 Переведите следующие словосочетания на английский язык и перепишите их.

Систематический анализ информации, экономическое положение организации, планировать и контролировать деятельность организации, сколько времени или денег выделить организации, определить величину налога, анализ и интерпретация этих данных.

1.4 Перепишите вопросы и письменно ответьте на них.

1. What is accounting?

2. How may the information about the economic affairs be used?

3. What are the main financial statements?

4. What is an accountant able to do?

II. Перепишите предложения, подчеркните инфинитив и определите его форму. Переведите предложения на русский язык.

1. The oil is sent down a pipeline to be loaded into a tanker.

2. Accountant is a professionally qualified person who is able to record, keep, check, and prepare financial statements.

3. My colleague is to be writing the letter at the moment.

4. She seems to have spoken to my secretary.

5. He pretended to be listening to my offer.