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I. Прочтите текст “Accounting”, перепишите его и переведите на русский язык.

ACCOUNTING

Text

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm’s financial condition. Accounting records give a very impartment data. It is used by management, stockholders, creditors, independent analysts, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm’s operating efficiency.

The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ration deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

БУХГАЛТЕРСКИЙ УЧЕТ

Текст

Бухгалтерский учет показывает финансовую картину предприятия. Бухгалтерия регистрирует и измеряет деятельность предприятия. Она сообщает о последствиях транзакциях о финансовом состоянии фирмы. В бухгалтерских записях содержатся очень важные данные. Они используются руководством, акционерами, кредиторами, независимыми аналитиками, банками и правительством. Большинство предприятий регулярно готовят два типа документов. Это отчет о прибылях и убытках и баланс. Эти документы показывают, каким образом были получены и потрачены деньги компанией. Одним из основных инструментов анализа бухгалтерских документов является отчет о доходах. Отчет о доходах — это соотношение двух цифр. В финансах мы работаем с тремя основными категориями коэффициентов. Первый касается рентабельности, например, коэффициент рентабельности инвестиций. Он используется как показатель эффективности работы фирмы.

Второй набор коэффициентов касается активов и обязательств. Это помогает компании оценить текущее финансовое положение. Третий набор коэффициентов касается общей финансовой структуры компании. Он анализирует стоимость собственности фирмы.

ACTIVE VOCABULARY

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COMPREHENSION QUESTIONS

1. What is the purpose of accounting? Accounting shows a financial picture of the firm.
2. Who uses the data provided by accounting firms? It is used by management, stockholders, creditors, independent analysts, banks and government.
3. What are the two types of records which most businesses prepare? That is the income statement and balance sheet.
4. What can you know analyzing the income statement and balance sheet of a company? These statements show how money was received and spent by the company.
5. What is the purpose of the ratio analysis? It is used as a measure of a firm’s operating efficiency.
6. What categories of ratios in finance do you know? In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm’s operating efficiency.
7. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ration deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

III. Выберите необходимое слово и вставьте в предложение.

VOCABULARY PRACTICE

Exercise 1. Choose the necessary word and put it in the sentences.

1. An accounting helps to measure the to profit activity of a business.                                2. profit
2. Do you know the effect of your last efficiency transaction on financial condition of the firm? 4. ownership
3. Accounting records provide efficiency for to evaluate stock-holders, independent analysts. 6. transaction
4. The second type of ratio helps data

the company to evaluate its current financial-               8. income statement

position.                                                                        9. to measure

5. Income statement is one of the two main records which most of the businesses prepare regularly.
6. The ownership of the company includes real estate in California.
7. I am sure of the data of this transaction.
8. Our company’s current profit is very high.
9. They profit from the association with that corporation.

IV. Выполните упражнение

GRAMMAR EXERCISES

Exercise 1. Make the sentences negative.

Model: I worked as an accountant in a big corporation.

I didn’t   work as an accountant in a big corporation.

An accounting department reported on the effect of the transactions.

They studied carefully income the statement and balance sheet.

We used ratio analysis to determine the firm’s operating efficiency.

The accountants checked the assets and liabilities.

The accentuating department provided data for the management.

An accounting department didn’t report on the effect of the transactions.

They didn’t study carefully income the statement and balance sheet.

We didn’t use ratio analysis to determine the firm’s operating efficiency.

The accountants didn’t check the assets and liabilities.

The accentuating department didn’t provide data for the management.

Exercise 2. Put up four questions of different types to each sentence (general, special, disjunctive, alternative).

Model: The accounting department regularly prepared the income statement and balance sheet.

Did the accounting department regularly prepare the income statement and balance sheet?

What did the accounting department regularly prepare?

The accounting department regularly prepared the income statement and balance sheet, didn’t it?

Did the accounting department regularly prepare the income statement or a financial statement?

The board of directors checked out assets and liabilities and net worth.

Did the board of directors check out assets and liabilities and net worth?

What did the board of directors check out?

The board of directors checked out assets and liabilities and net worth, didn’t it?

Did the board of directors check out assets or liabilities and net worth?

2. He worked as a comptroller of the company for two years.

Did he work as a comptroller of the company for two years?

How long did he work as a comptroller of the company?

He worked as a comptroller of the company for two years, didn’t he?

Did he work as a comptroller of the company for two year or for five years?

3. The applicants sent their resumes and letters of interest.

Did the applicants send their resumes and letters of interest?

What did the applicants send?

The applicants sent their resumes and letters of interest, didn’t they?

Did the applicants send their resumes or letters of interest?

4. She used to do books in a big company.

Did she use to do books in a big company?

Where did she use to do books?

She used to do books in a big company, didn’t she?

Did she use to do books in a big company or at the institute?

5. Some government corporations issued stock certificates.

Did some government corporations issue stock certificates?

What did some government corporations issue?

Some government corporations issued stock certificates, didn’t they?

Did some government corporations issue stock certificates or income letters?