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Задание 1. Письменно переведите текст.

  BASIC CONCEPTS OF ACCOUNTING

The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli (1445 — 1517). He described them in a section of his book on applied mathematics. Pacioli was a Franciscan monk whose life and work was dedicated to the glory of God.

Accounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. Accounting records are kept for individual persons or legal entities — a company or a non-profit organization (for example, a church, a club, etc.).

The assets of a business are those things that belong to the business and can be sold in exchange for money. Assets may include land, buildings, vehicles, stock, equipment, precious metals, bank accounts with positive balances and money owed to the business by its debtors. Accounting was always an attempt to record a relevant capital assets or production capacity.

The liabilities of a business are things that will require payment of money in the future: unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money due to creditors.

The equity is defined as the own capital of a business: the assets minus the liabilities. The equity is the amount of money that would be released if the business was wound up.

Assets, liabilities and equity are financial indicators to describe financial condition of a company. They are included in the balance sheet. The balance sheet is a financial statement of the assets, liabilities and equity of a business as they exist at a particular point in time.

The income of a business is the sum of those things that increase the value of the assets. Examples include revenue from the sale of goods, supplied equipment or rendered services, rent or investment by the owners.

The expenses of a business are those things that reduce the value of the assets: cost of raw materials, paid rent or interest, electricity and telephone bills, wages, taxes, dividends, depreciation and donations to charity. The financial statement that is used to present this information is known as the Profit and Loss Statement (or income statement).

ОСНОВНЫЕ ПОНЯТИЯ БУХГАЛТЕРСКОГО УЧЕТА

Основные концепции бухгалтерского учета, как мы их понимаем сегодня, были впервые опубликованы в Италии в 1494 году Лукой Пачоли (1445-1517). Он описал их в разделе своей книги по прикладной математике. Пачоли был францисканским монахом, жизнь и деятельность которого были посвящены славе Божьей.

Бухгалтерский учет — это процесс измерения и регистрации финансовой стоимости активов и обязательств предприятия и отслеживания этих значений по мере их изменения с течением времени. Бухгалтерский учет ведется для физических или юридических лиц — компании или некоммерческой организации (например, церковь, клуб и т. Д.).

Активы бизнеса — это те вещи, которые принадлежат бизнесу и могут быть проданы за деньги. Активы могут включать землю, здания, транспортные средства, инвентарь, оборудование, драгоценные металлы, банковские счета с положительным балансом и деньги, причитающиеся предприятию его должниками. Бухгалтерский учет всегда был попыткой зафиксировать соответствующие основные фонды или производственные мощности.

Обязательствами бизнеса являются вещи, которые потребуют выплаты денег в будущем: неоплаченные счета, неуплаченные налоги, невыплаченная заработная плата, овердрафт на банковских счетах и ​​деньги, причитающиеся кредиторам.

Собственный капитал определяется как собственный капитал бизнеса: активы за вычетом обязательств. Собственный капитал — это сумма денег, которая была бы высвобождена, если бы бизнес был ликвидирован.

Активы, обязательства и капитал — это финансовые показатели, описывающие финансовое состояние компании. Они включены в баланс. Бухгалтерский баланс — это финансовый отчет об активах, обязательствах и собственном капитале предприятия в том виде, в каком они существуют в определенный момент времени.

Доход от бизнеса — это сумма тех вещей, которые увеличивают стоимость активов. Примеры включают выручку от продажи товаров, поставленного оборудования или оказанных услуг, аренды или инвестиций владельцев.

Расходы бизнеса — это те вещи, которые уменьшают стоимость активов: стоимость сырья, уплаченная арендная плата или проценты, счета за электричество и телефон, заработная плата, налоги, дивиденды, амортизация и пожертвования на благотворительность. Финансовый отчет, который используется для представления этой информации, известен как отчет о прибылях и убытках (или отчет о прибылях и убытках).

Задание 2. Письменно ответьте на вопросы по тексту.

1. Who invented the basic concepts of modern accounting? The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli (1445 — 1517).
2. Whom are accounting records kept for? Accounting records are kept for individual persons or legal entities — a company or a non-profit organization (for example, a church, a club, etc.).
3. What does the assets mean? The assets of a business are those things that belong to the business and can be sold in exchange for money.
4. What are the liabilities of a business? The liabilities of a business are things that will require payment of money in the future: unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money due to creditors.
5. What is the equity? The equity is defined as the own capital of a business: the assets minus the liabilities.
6. What is a balance sheet? The balance sheet is a financial statement of the assets, liabilities and equity of a business as they exist at a particular point in time.
7. What is the income of a business? The income of a business is the sum of those things that increase the value of the assets.
8. What are the expenses of a business? The expenses of a business are those things that reduce the value of the assets: cost of raw materials, paid rent or interest, electricity and telephone bills, wages, taxes, dividends, depreciation and donations to charity.
9. What is the income statement? The income of a business is the sum of those things that increase the value of the assets.

Задание 3. Переведите на русский язык и объясните значение этих слов и словосочетаний.

1. an individual person – физическое лицо. An individualis that which exists as a distinct entity.
2. a legal entity – юридическое лицо. It is an individual, company, or organization that has legal rights and obligations.
3. assets — активы. It is an item of property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.
4. capital assets — основные средства. A capital assetis an item that you own for investment or personal purposes, such as stocks, bonds or stamp collections.
5. liabilities – обязательства. It is the state of being legally responsible for something.
6. equity – капитал. It is the value of the shares issued by a company.
7. balance sheet – баланс. It is a statement of the assets, liabilities, and capital of a business or other organization at a particular point in time, detailing the balance of income and expenditure over the preceding period.
8. income – доход. Incomeis money what an individual or business receives in exchange for providing labor, producing a good or service, or through investing capital. Individuals most often earn incomethrough wages or salary.

9.expenses – расходы. An expense is the cost of operations that a company incurs to generate revenue. As the popular saying goes, “it costs money to make money.”

10. Profit and Loss Statement, income statement – Отчет о прибылях и убытках, отчет о прибылях и убытках. A profit and loss statementis a record of revenue and expenses incurred by a business in a given period of time.