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The profession of an accountant existed by the 18th century, and by the late 19th century the regulations controlling the accountant’s activities were developed both in Europe and America. In the mid-19th century with the establishment of large public corporations owned by stockholders and administered by professional managers, the public demand for accurate financial reports and for government regulations greatly increased. The rise of the multinational corporations also resulted in increased accounting responsibilities, for it required exchange of foreign currency keeping reports under different legal conditions, the adjustment of ownership and income reports in order to make less payments within various systems of taxes, tariffs and other government controls. Since the mid-20th century bookkeeping as an essential part of all accounting systems has been carried out by machines. The introduction of computers has broadened the scope of bookkeeping, and the “data processing” term is often associated with bookkeeping.
II. Выберите правильный вариант ответа на вопросы к тексту.
1. Who introduced the practice of double-entry bookkeeping in modern accounting?
a) investors | b) accountants | c) merchants |
2. What century did double-entry bookkeeping originate in?
a) pre-historic time | b) the Middle Ages | c) the 20th century |
3. Where did the first published book on bookkeeping appear?
a) in Germany | b) in Italy | c) in Spain |
III. Закончите предложения по содержанию прочитанного текста.
4. The Industrial Revolution and the development of trade required _________.
a) accurate financial reports
b) various systems of taxes
c) less payments
5. The Italian merchants are said to have developed __________.
a) the practice of double-entry data processing
b) the system of double-figures
c) the practice of double-entry bookkeeping
6. Nothing has been changed _________.
a) in investment practice up to date
b) in the main accounting principles up to date
c) in government regulations
7. A Franciscan monk is likely ___________.
a) to have written the first published book on bookkeeping
b) to have published the first book on bookkeeping
c) to have translated the first published book on bookkeeping
puters are sure _________.
a) to have stored all the data concerning bookkeeping
b) to have changed the whole practice of bookkeeping
c) to have updated the information
IV. Подберите эквивалент к данному слову или словосочетанию.
9. валюта
a) profit | b) cash | c) currency |
10. учет
a) accounting | b) calculation | c) accumulation |
a) assets | b) liabilities | c) revenue |
12. доход
a) outcome | b) credit | c) income |
13. методы учета
a) accounting techniques | b) accounting technologies | c) accounting electronics |
14. обработка данных
a) data accumulating | b) data storing | c) data processing |
15. активы
a) assets | b) owner | c) assessment |
V. Выберите русское предложение, наиболее точно передающее содержание предъявленного.
16. The rise of the multinational corporations also resulted in increased accounting responsibilities, for it required exchange of foreign currency, keeping reports under different legal conditions, the adjustment of ownership and income reports in order to make less payments within various systems of taxes, tariffs and government control.
a) Рост многонациональных корпораций вызвал появление бухгалтерского учета для обмена иностранной валюты, составления отчетов в различных правовых условиях.
b) Рост многонациональных корпораций явился результатом возросшей уголовной ответственности за ведение бухгалтерского учета независимо от: потребности в обмене иностранной валюты, отчетов о доходах и собственности в соответствии с различными легальными условиями.
c) Появление многонациональных корпораций привело к увеличению ответственности за ведение бухгалтерского учета, что было вызвано потребностью в обмене иностранной валюты, составлении отчетов в различных юридических условиях, приведении в соответствие данных о владении собственностью и отчетов о доходах с целью снижения выплат при наличии разнообразных систем налогообложения, тарифов и правительственного контроля.
17. In the mid-19th century with the establishment of large public corporations owned by stockholders and administered by professional managers, the public demand for accurate financial reports and for government regulations greatly increased.
a) В середине 19 века возникновение крупных государственных корпораций, являвшихся собственностью директоров-профессионалов, привело к появлению аккуратных финансовых отчетов и регулярному правительственному вмешательству.
b) В середине 19 века вместе с образованием крупных акционерных компаний, являющихся собственностью акционеров и управляемых менеджерами-профессионалами, значительно возросла потребность в точных финансовых отчетах и государственном урегулировании.
с) В 19 веке с образованием крупных публичных корпораций, управляемых акционерами и опытными директорами, значительно возрос спрос на тщательные финансовые рапорты для правительства.
18. The Industrial Revolution and the development of trade required more complex financing system and further improvement of accounting techniques that had to be adequate to handle mechanization, factory-manufacturing operations and the mass production of goods and services.
a) Промышленная революция и продвижение торговли вызвали потребность в комплексном финансировании.
b) Индустриальная революция и развитие бухгалтерского учета способствовали разработке методов дальнейшего усовершенствования торговли, механизации фабрик, выпуска товаров и предоставления услуг.
с) Промышленная революция и развитие торговли требовали наличия более сложной финансовой системы и дальнейшего совершенствования методов бухгалтерского учета, для осуществления адекватного контроля за процессами механизации, в промышленном секторе, в сфере массового производства товаров и услуг.
VI. Выберите английское предложение, наиболее точно передающее содержание предъявленного.
19. The method was invented when investors were looking for the way of recording the financial data of ventures that lasted for months or even years.
a) The method was introduced because investors spent months or even years ignoring the financial data recording.
b) The method was developed due to the necessity for registering the financial data of businesses within a certain period of time.
c) The method was improved because investors had followed the recording technique for years.
20. According to the Italian system the balance sheet consisted of two sections: one listing assets and the results of sales, purchases, investments in assets, while the other recording names and shares of shareholders and other liabilities incurred.
a) The balance sheet first appeared in France then in Italy.
b) According to the Italian system the balance sheet listed assets, investments, sales outcome and recorded the number of shares owned by shareholders and debts owed.
c) Fiscal Account involved recording financial data.
21. The book summarized the main accounting principles that have remained unchanged up to date.
a) The book got good reviews in the press.
b) The principles summarized in the book have been completely changed since that time.
c) The book provided a good review of basic method of bookkeeping that have never been modified since then.
VII. Определите функцию неличной формы глагола.
22. The rise of the multinational corporations has also resulted in increased accounting responsibilities.
a) дополнение | b) часть сказуемого | c) определение |
23. The profession of an accountant having existed long before, the regulations controlling the accountant’s activities were developed in the late 19th century.
a) подлежащее (часть Complex Subject)
b) обстоятельство (часть независимого причастного оборота)
c) часть сказуемого
panies are supposed to keep accurate records for tax authorities.
a) подлежащее (часть Complex Subject)
b) дополнение (часть Complex Object)
c) определение
25. Historians consider Italian merchants to have developed the practice of double-entry bookkeeping.
a) определение
b) дополнение (часть Complex Object)
c) обстоятельство (часть независимого причастного оборота)
VIII. Выберите правильную неличную форму глагола.
26. The first _______ book on bookkeeping was written in 1494 by a Franciscan monk Luca Pacioli.
a) publish | b) published | c) publishing |
27. The work summarized the main accounting principles that have remained ______up to date.
a) unchange | b) unchanging | c) unchanged |
28. We know additional accounting works ________ early formulations of assets, liabilities and income concepts in the 16th century.
a) include | b) to have included | c) to be included |
29. At the end of the 19th century the regulations were believed _________the accountant’s activities both in Europe and America.
a) to control | b) controlled | c) control |
30. Double-entry bookkeeping speeds up accounts check up by _______whether they are in balance.
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