Английский язык (стр. 2 )

Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone. Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors, so double-entry bookkeeping first emerged in northern Italy in the 14th century, where trading ventures began to require more capital than a single individual was able to invest. The development of joint stock companies created wider audiences for accounts, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information. This development resulted in a split of accounting systems for internal (i. e. management accounting) and external (i. e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors.

Today, accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people.

Задание 8. Поставьте к тексту 4 вопроса: общий, специальный, разделительный и альтернативный.

КОНТРОЛЬНАЯ РАБОТА № 1

ВАРИАНТ 2

Задание 1. Определите по грамматическому признаку показателем чего является окончание - s - . Служит ли оно:

a) показателем множественного числа имени существительного.

b) окончанием глагола в3 лице единственного числа в Present Simple

c) признаком притяжательного падежа имени существительного.

1.  Accountant plays an important role in a company’s management.

2.  The part time workers work three days a week.

3.  The file with sale figures is in the accountant’s office.

Задание 2. Переведите предложения на русский язык. Определите

видовременную форму сказуемого. Укажите инфинитив.

1.  Businessmen usually borrow money from the bank.

2.  They applied for the position one month ago.

3.  Tomorrow I’ll draw the rest of my money from my deposit account.

Задание 3. Переведите предложения. Подчеркните в каждом из них модальный глагол.

1.  If the goods have some damage you can return them within two weeks.

2.  The demand for these goods may change.

3.  You can exchange rubles into any currency you like.

4.  A chief accountant must know the liability for the operations.

Задание 4. Перепишите предложения. Вставьте прилагательное в скобках в соответствующей степени сравнения. Переведите предложения на русский язык.

1.  Full-time workers earn…money than part - time workers.(much)

2.  The sales forecasts for the new range of products are not very… . (good)

3.  Traveler’s checks are… for those who go abroad.(convenient)

4.  This bank provides …interest rates in our region. (great)

Задание 5. Составьте предложения из данных слов. Переведите предложения на русский язык.

1.  companies, advertise, many, on, and, television, radio.

2.  sell, do, materials, you, raw, abroad?

3.  did, he, report, present, not, a, in time.

4.  is, rate, exchange, what, the, of, today?

5.  retail price, the, will, cheap, be, of, product, this.

Задание 6. Переведите предложения на русский язык. Переделайте данные предложения в вопросительные и отрицательные.

1.  There are twenty of employees in our new office in New Zealand.

2.  There is a new range of products of our company in the supermarkets.

3.  There were some different proposals from our rivals in the market.

Задание 7. Прочитайте, перепишите и письменно переведите текст на русский язык.

The profession of Accounting

In most organization, the accounting group is the largest staff unit, that is, the largest group other the line activities of production and marketing. The accounting group consists essentially of two types of people: (1) bookkeepers and other clerical employees who maintain the detailed operating records and (2) professional accountants who decide how items should be reported, prepare the reports, internet these reports, prepare special analyses, design and operate the systems through which information flows, and ensure that the information is accurate.

All publicly owned companied and many other organizations have their accounting reports audited by a public accounting firm. These firms also perform other services for clients. Some accounting firms are large: the eight largest (colloquially called the Big Eight) each have several thousand employees and hundreds of offices around the world. They are far larger than any law firms, medical group practice, or other professional firm. At the other extreme, thousands of public accountants practice as individuals.

Although accounting is a staff function performed by accounting professionals within an organisation, the ultimate responsibility for the generation of accounting information – financial or managerial – rests with management. Management’s responsibility for accounting is the reason that one of the top officers of many businesses is the controller. Within the division of top management’s duties, the controller is the person responsible for satisfying other managers’ needs for management accounting information and for complying with the requirements of financial reporting. To these ends, the controller’s office employs accounting professionals in both management and financial accounting. These accountants design, install, and operate the information systems required to generate financial and managerial reports.

Задание 8. Поставьте к тексту 4 вопроса: общий, специальный, разделительный и альтернативный.

КОНТРОЛЬНАЯ РАБОТА №1

ВАРИАНТ 3

Задание 1. Определите по грамматическому признаку показателем чего является окончание - s - . Служит ли оно:

a) показателем множественного числа имени существительного.

b) окончанием глагола в3 лице единственного числа в Present Simple

c) признаком притяжательного падежа имени существительного.

1.  He goes to business trips three times a month.

2.  Money is a part of an individual’s income.

3.  This company produces consumer goods.

Задание 2. Переведите предложения на русский язык. Определите

видовременную форму сказуемого. Укажите инфинитив.

1.  I’ll check the number of your account in the computer.

2.  The amount of loan depends on the income and monthly expenses.

3.  Our firm invested money in new equipment and premises.

Задание 3. Переведите предложения. Подчеркните в каждом из них модальный глагол.

1.  There must be a watermark on the banknote.

2.  You may sign the documents any time before Friday.

3.  Employees must not use telephone for personal needs.

4.  Only adults can use deposit accounts.

Задание 4. Перепишите предложения. Вставьте прилагательное в скобках в соответствующей степени сравнения. Переведите предложения на русский язык.

1.  This type of equipment is …than that one in our office.(new)

2.  The instructions will help you to make this … operation quickly. (difficult)

3.  There are many plastic cards in Russia. The….of them are Visa, American Express and MasterCard. (famous)

4.  The cost of living in Europe is …..than in eastern countries.(high)

Задание 5. Составьте предложения из данных слов. Переведите предложения на русский язык.

1.  in, industry, 40, of, employed, jobs, percent, have.

2.  I, credit, can, take, a, in, bank, your, long-term?

3.  Its, number, each, has, cheque, own,.

4.  are, different, there, types, accounts, of.

5.  year, did, last, your, get, profit, greatest, the, company?

Задание 6. Переведите предложения на русский язык. Переделайте данные предложения в вопросительные и отрицательные.

1.  There is an annual fee and charge for additional cards.

2.  There was a great progress in the computer market of our country last year.

3.  There are some types of publicity brochures on your desk.

Задание 7. Прочитайте, перепишите и письменно переведите текст на русский язык.

Cost accounting

Cost accounting is an approach to evaluating the overall costs that are associated with conducting business. Generally based on standard accounting practices, cost accounting is one of the tools that managers utilize to determine what type and how much expenses is involved with maintaining the current business model. At the same time, the principles of cost accounting can also be utilized to project changes to these costs in the event that specific changes are implemented.

When it comes to measuring how wisely company resources are being utilized, cost accounting helps to provide the data relevant to the current identifying production costs and further defining the cost of production by three or more successive business cycles, it is possible to note any trends that indicate a rise in production costs without any appreciable changes or increase in production of goods and using this approach, it is possible to identify the reason for the change, and take steps to contain the situation before bottom line profits are impacted to a greater degree.

Product development and marketing strategies are also informed by the utilization of cost accounting. In terms of product development, it is possible to determine if a new product can be produced at a reasonable price, considering the cost of raw materials and the labor and equipment necessary to product a finished product. At the same time, marketing protocols can make use of cost accounting to project if the product will sell enough units to make production a viable option.

Cost accounting is helpful in making a number of business weighing the actual costs versus the anticipated benefit, cost accounting can help a company to avoid launching a product with no real market, prevent the purchase of unnecessary goods and services, or alter the current operational model in a manner that will decrease efficiency. Whether utilized to evaluate the status of a department within the company or as a tool to project the feasibility of opening new locations or closing older ones, cost accounting can provide important data that may impact the final decision.