Английский язык (стр. 10 )

a) to be repaid

b) to have been repaid

c) to be repaying

29. Low inflation and unemployment rates can be ensured by ________ a tight income policy.

a) adopted

b) adopting

c) be adopting

30. The company is reported to specialize in __________ small size farm machinery.

a) to be produced

b) produce

c) producing

IX. Выберите правильную форму сослагательного наклонения.

31. If a transaction _______ last year, the exchange rate _______. 

a) occurred, would be lower

b) occurred, will be lower

c) had occurred, would have been lower

32. If a small company ______ to prepare some financial statements, it ______ use of services of an outside accountant.

a) will want, will make

wanted, would make would require, would make

33. If the auditor _______ any private information outside, the  company_______ last year.

a) had not spread, would not have failed

b) would have spread, would not have failed 

c) would spread, would not have failed 

34. If the auditor ______ out his duties under the law, he ____ the authorities about the fraud.

a) will carry, will inform

b) would carry, will inform

c) carried, would inform

35. The bookkeeper ______ the necessary adjustments provided there ____ changes in the tax rate.

a) would make, were

b) would make, would be

c) made, would be

X. Переведите текст письменно.

Of the various specialized areas of accounting that exist, the three most important are: 1) auditing, 2) income taxation, 3) non-business organizations.

Auditors are accountants who estimate the accuracy of a company's financial statements, and if they find any disagreements in the documents with generally accepted accounting principles, they will be responsible to inform about them in their report.

Income taxation as the second area of accounting specialization includes determination of a company's taxes according to the existing laws. The tax accountant sometimes may be a lawyer, because if there had been any changes in the tax law, he would have informed the company about it. The methods chosen to report assets and liabilities will influence the amount of tax to be paid, at least within the fiscal year.

The third area of specialization is accounting for non-business organizations, such as universities, hospitals, churches, trade and professional associations, and government agencies. These organizations differ from business companies in many items: 1) they receive resources without paying for them, 2) they do not have profit orientation, 3) they have no defined ownership interests as such.

Контрольная работа № 2 по английскому языку для студентов экономических специальностей заочного отделения II семестр

Вариант 3

I. Прочитайте и переведите текст (устно).

ACCOUNTING STEPS

Each time an item is purchased or sold, a bookkeeper performs the first three steps of the cycle and passes on the information to the accountant who carries out the last four steps such as:

1) calculate adjustments; 2) prepare adjusted trial balance; 3) prepare financial statements; 4) close entries. The most common reasons the accountant should consider preparing adjustments are the following: increased revenue (for example, interest earned but not yet received); any government taxes or employees’ salaries that have not been paid yet; the value of the office supplies that have been used (electricity, water, etc); depreciation of the assets; changes in the inventory, etc.

As to the inventory, it involves the physical measurement, counting and evaluation of items for sale. Inventory evaluation is subject to a variety of accounting methods, since many inventory items cannot be specifically calculated. The grain in a grain elevator, for example, comes from different sources and may have been bought at several prices. An accountant must choose between one of several methods for valuing the grain; each will provide a slightly different value figure. On the fifth step when the adjustments are calculated, the accountant prepares an adjusted trial balance that combines the original trial balance with the effects of the adjustments. The balances in the accounts are the data that make up the organization’s financial statements such as a balance sheet and an income statement. The preparation of these statements is considered to be the main purpose of the sixth step. The final step comprises a series of bookkeeping debits and credits to transfer sums from income statement accounts into owner’s equity accounts, and thus into ch transfers reduce the balance of all accounts to zero, therefore the accounting books will be ready for the next accounting period.

II. Выберите правильный вариант ответа на вопросы к тексту.

1. Who is responsible for the first three steps of the accounting cycle?

a) an independent auditor

b) a  bookkeeper

c) an  accountant

2. What does the final step performed by the accountant comprise?

a) closing entries

b) a series of bookkeeping debits and credits 

c) preparing adjusted trial balance

3. What is implied by the “inventory” term?

a) figures in the balance sheet

b) items of goods sold last year

c) counting items for sale

III. Закончите предложения по содержанию прочитанного текста.

4. A bookkeeper passes on the information every time an item is sold or bought ______.

a) to the accountant.

b) to the marketing manager

c) to the CEO (Chief Executive Officer)

5. While transferring sums from income statement accounts into owner’s equity accounts, the balances of all accounts _______.

a) increase dramatically

b) are reduced to zero

c) go down slightly

6. If, for example, grain is bought the accountant has to ________.

a) weigh the grain

b) mill the grain

c) combine the original trial balance with the effects of the adjustment 

7. On the fifth step the accountant prepares ________.

a) an inventory to be presented to the chief manager

b) an adjusted trial balance

c) a series of bookkeeping debits and credits 

8. The balances in the account are the data __________.

a) of a balance sheet

b) of an income statement

c) of two financial documents

IV. Подберите эквивалент к данному русскому слову или словосочетанию.

9. учет прибыли и убытков

a) audited statement

b) financial statement

c) income statement

10. процентный доход

a) interest revenue

b) budget revenue

с) casual revenue

11. обесценивание

a) depreciation

b) definition

c) department

12. свести отчетность

a) prepare adjustments

b) to make a balance sheet

c) close entries

13. предварительный баланс

a) balance sheet

b) trial balance

c) cash balance

14.  обеспечение офиса

a) office supplies

b) assured supplies

c) official supplies

15. личный счет акционера

a) deposit account

b) equity account

c) current account

V. Выберите русское предложение, наиболее точно передающее содержание предъявленного.

16. The most common reasons for the accountant to be considered while preparing the adjustments are the following: increased revenue, depreciation of the assets, etc.

a) Причины, по которым оценивается работа компании, следующие: увеличение штатов, снижение налогов.

b) Бухгалтер рассчитывает будущий доход по прибылям, учитывая все активы компании.

c) Когда бухгалтер вносит поправки, он должен учитывать наиболее общие факторы, такие как возросшие доходы, амортизация имущества и т. д. .

17. The preparation of these statements is considered to be the main purpose of the sixth step.

a) Подготовка этих утверждений берется за основу шестого шага.

b) Главной целью шестой стадии данной операции считается подготовка этих финансовых документов.

c) Шестым шагом этой операции является подготовка этих квитанций.

18. Inventory evaluation is subject to a variety of accounting methods.

a) Товарно-материальные ценности подвергаются предметному многообразию бухгалтерских методов.

b) Товары оцениваются различными бухгалтерскими методами.

c) При оценке товарно-материальных ценностей используются различные методы бухгалтерского учета.

VI. Выберите английское предложение, наиболее точно передающее содержание предъявленного.

19. A bookkeeper passes on the information to the accountant.

a) A bookkeeper and the accountant exchange the information on wages.

b) A bookkeeper provides the accountant with all the data obtained.