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Comprehension Questions. 1. What is the purpose of accounting?




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1. What is the purpose of accounting?

2. Who uses the data provided by accounting firms?

3. What are the two types of records which most businesses prepare?

4. What can you know analyzing the income statement and balance sheet of a company?

5. What is the purpose of the ratio analysis?

6. What categories of ratios in finance do you know?

Vocabulary Practice

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

1. An accounting helps ... the activity |

of a business |1 to profit

2. Do you know the effect of your last.. |

on financial condition of the firm? |2 profit

3. Accounting records provide … for |

stock-holders, independent analysts. |3 efficiency

4. The second type of ratio helps the |

company its current financial position. |4 ownership

5. .L is one' the two main records which |

most of the businesses prepare regularly. |5 to evaluate

6. The….of the company includes real |

estate in California |6 transaction

7. I am sure of the … of this transaction. |7 data

8. Our company's current... is very high. |8 income

9. They ... from the association with that |

corporation. |9 to measure

Dialogue

(Peter and Karen work in a large company. They are having dinner in the company cafe).

Peter Hi, Karen. Glad to meet you. You looked very busy this morning. There were so many statements on your table.

Karen Oh, Peter. This is the end of the year. The accounting department is very busy;

Peter I know. We are all very busy, totaling accounts.

But I've already turned in she report on my department. Karen Good.

Peter So, how's business.

Karen I don't know everything. I am busy with some records and statements. I don't have the whole picture. But I think the company is doing very well.

Peter I am sure of it. We have to keep our creditors and investors happy.

Karen Well, the balance shed and profit and loss statement are ready. It is the end of the fiscal year. So everybody can check out the assets and liabilities, net worth and profit position of the company in the financial statements.



PeterDo you work with the pay checks.

Karen Why are you asking?

PeterI thought you could explain me the big difference between my gross pay and my net take-home pay.

Karen The explanation takes only one word-taxes. Actually the salaries are done through the computer.

Peter Really? Karen Sure. We can't handle any volume in a large company without computers.

Peter You are right. Thank you for very interesting information.

Karen Oh, its my pleasure. Let' s go to get some dessert.

Active Vocabulary

accounting department бухгалтерский отдел

to total accounts суммировать счета

to turn in the report сдать отчет

creditor кредитор

investor инвеститор

profit and loss statement отчет по прибыли и убыткам

assets and liabilities актив и пассив

net worth а) стоимость имущества за вычетом обязательств

6) собственный капитал предприятия

a financial statement финансовый отчет a

pay check платежный чек

gross валовый, брутто

gross pay плата с вычетами

net чистый, нетто

net pay плата без вычетов

tax налог

salary зарплата

fiscal year фиксальный (бюджетный) год

Vocabulary Exercises

Exercise 1. Have a look at the structure.

Can you turn in the report in time?

No, I cant turn in the report but I could when I worked in the other department.

1. Can they check the assets and liabilities?

2. Can you keep the investors and creditor;, nappy?

3. Can you explain the difference between gross pay and net take-home pay?

4. Can he compute the taxes?

5. Can we prepare profit and loss statement?

6. Can the company pay the salaries in time?

7. Can I operate the computer?

 

Exercise 2. Imagine that you work as an accountant in a big enterprise. Answer the following questions.

1. Do you total the accounts at the end of the fiscal year?

2. What are your usual activities at the end of the fiscal year?

3. When do you prepare a financial statement?

4. Why should you have more assets than liabilities?

5. Does the accounting department work on taxes?

6. What is the difference between your gross salary and net salary?

7. Is the difference between gross salary and net salary big in this country? What does this difference depend on?

Exercise 3. Make up the dialogue about accounting:

a) between an experienced accountant and a university graduate who has just begun to work as an accountant;

b) you are an employer and you want to hire an accountant, find out if he(she) is experienced enough in accounting.

Exercise 4. Translate from Russian into English.

1. Бухгалтерский учет представляет данные для кредиторов и вкладчиков. 2. Они готовят отчет о доходах и балан­совый отчет в конце финансового года. 3. Мы определяем эффективность производства с помощью анализа коэффи­циентов. 4. Недвижимость является собственностью корпораций. 5. Мы проверим актив и пассив и определим стоимость имущества за вычетом обязательств. 6. Мы платим большие налоги. 7. Сколько ты получаешь без вычетов?

Grammar Exercises




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