After text exercises

VI Complete the following sentences according to the text:

1. Bookkeepers deal with…

2. Bookkeepers first record…

3. Trial Balances are drawn…

4. The accountant`s responsibility is…

5. Certified accountants in England are called…

6. The chief accounting officer of a large company is…

7. Controllers are responsible for…

VII Match the sentence halves:

1.Bookkeepers first record all 1. … is the Controller, or Comptroller

the appropriate figures… 2. … are posted into the proper page

2. The totals of each book of original of the Ledger.

entry… 3. … in the books of original entry, or

3. The ledgers show all the… journals.

4. Trial balances are… 4. … analyse and interpret the data in

5. The accountant`s responsibility is to… the Ledger and Trial balance.

6. The accountant is to determine 5. … expenditures and all the earnings

the ways in which… of the company.

7. The chief accounting officer of a large 6. …the business may grow in the future

company… 7. … usually drawn up every quarter

VIII. Translate the following sentences with participle I, II.

(see appendix – reference section)

1. Preparing a trial balance the Chief Cashier simultaneously checks all the data.

2. Certified accountants in England are called chartered accountants.

3. Moscow Narodny Bank is a financial institution headquartered in London,

owned by the Russian Central Bank but regulated by the Bank of England.

4. The textile company earning much of the profit was awarded by the Board of

Directors.

5. It helped the company in evaluating its current financial position.

IX Translate the following sentences into English:

1. Бухгалтерская (главная) книга показывает все расходы и доходы компании

2. Работа бухгалтера довольно сложная

3. Бухгалтер несёт ответственность за анализ и интерпретации данных в бухгалтерской книге и в предварительном (пробном) балансе

4. Дипломированный бухгалтер в Англии это бухгалтер – аудитор (эксперт)

5. Главным должностным лицом в большой компании является ревизор (контролёр)

6. Пробный (предварительный) баланс обычно составляется в каждый квартал года

7. Ревизор несёт ответственность за оценку деятельности компании