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Тема 1.2 Бухгалтерский учет: история и современность



2015-11-27 519 Обсуждений (0)
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История бухгалтерского учета в России

Прочитайте следующий текст и переведите его на русский язык.

ACCOUNTING IN RUSSIA

Accounting emerged in the eleventh century in Kievan Russia. The state and monastic economic entity began to use the inventory schedule, being then the basis of all accounting. The chief task consisted in keeping a record of objects. The strictest record of property was regarded as the only possible system of accounting. At this time there appeared the current account, initially in trade where a significant number of persons were involved.

From the seventeenth century in Russia there evolved a rather complicated system of agricultural accounting. The accounting extended not only to land, herds, crops, seeds and implements, but also people - serfs.

In connection with the reforms introduced by Peter I there occurred a significant change in the organization of accounting. As is known, Peter I utilised the best and most valuable experience in the practice of other countries. During his reign there was published the first official document containing references to accounting - Military Statute (1716).

By the end of the reign of Peter 1 there had been created industrial enterprises large both in size andthe number of people employed that required different organization of accounting. The first official document dealing seriously with the organization of accounting was the Admiralty Regulation (1722). The reforms of Peter 1 had a great influence on the development of accounting.

As for the history of the development of Soviet accounting the period from 1922 to 1925 laid down the foundation for the organization and methodology of accounting in industry.

The New Economic Policy comprised a complete series of measuressuch as the strengthening of commodity-money relations, economic accountability and the introduction of a stable rouble and the organization of new socialist accounting.

А. Продолжите предложения, вставляя в них пропущенное слово.

1. In Kievan Russia the basis of all accounting was ___________________.

2. The chief task of all accounting in the eleventh century was to keep________.

3. At this time there appeared ___.

4. A significant number of persons were involved in _____________________.

5. From the seventeenth century _____________________extended not only to land, herds, crops, seeds and implements, but also people - serfs.

6. Thanks to ________________ there occurred a significant change in the organization of accounting.

7. The first official document dealing seriously with the organization of accounting was _.

8. The period from 1922 to 1925 laid down ________________________for the organization and methodology of accounting in industry.

9. The strengthening of commodity-money relations, economic accountability and the introduction of a stable rouble were the measures of __________________.

10.This text is about ____________.

 

Учим термины

60. State – государство, состояние, положение

61. Entity – хозяйственная единица (подразделение)

62. Inventory schedule – инвентаризационная опись

63. Basis – базис, основа

64. To keep a record – вести учет (записи)

65. Property – собственность, имущество, земельная собственность

66. The current account – текущий счет в банке

67. Agriculture – сельское хозяйство

68. To introduce reforms – вводить реформы

69. The organization of accounting – организация бухгалтерского учета

70. To utilize the best and most valuable experience – использовать самый лучший и ценный опыт

71. To have a great influence on – оказывать огромное влияние на

72. To measure - измерять

73. Commodity-money relations – товарно-денежные отношения

74. A stable rouble – стабильный рубль

 

Прочитайте следующий текст и переведите его на русский язык.

Chart of accounts

The first chart of accounts was introduced in accounting practices in Russia in the thirties. This scheme contained 123 accounts for the main ledger and a number of second rank accounts. Later this chart of accounts was repeatedly modified and perfected. In 1960 a unified chart of accounts for the production and economic activities of union, republican and local enterpriseswas worked out. At the end of the twentieth century this unified chart was modernized to meet the demands of the national economy and the conditions of mechanized accounting. At present Russian accounting is still based on the chart of accounts which provides a detailed standardized arrangement of account codes for assets, liabilities, capital, revenues and expenses.

The chart of accounts was invented in Germany. Its original aim was to allow companies to record and prepare accounting information in a uniform and, therefore, comparable way. This enabled inter-firm comparisons and enhanced the efficiency of industry. The chart of accounts is also the basis on which accounting information is sent annually from all companies to the Ministry of Economics and Finance. This is common practice for Russia, France, Belgium and other countries of the world.

5. a. Выберите правильный вариант.

1. The first chart of accounts was introduced in accounting practices in Russia

a. in 1930 b. in the 1930 c. in the 1930s

2. The first chart of accounts contained ___________ accounts for the main ledger

a. 123 b. 124 c. 125

3. In 1960 ___________________chart of accounts was worked out.

a. united b. unified c. unique

4. ______________________________this unified chart was modernized.

a. At the beginning of the 20th century

b. At the end of the 20th century

c. At the end of the 19th century

5. The chart of accounts was invented in _______________________.

a. the USA b. England c. Germany

6. Its original aim was to allow companies to record and prepare______________________ information in a uniform and comparable way.

a. accounting b. managerial c. financial

7. Accounting information is sent annually from all companies to __________.

a. the Ministry of Foreign Economic Relation

b. the Ministry of Foreign Trade

c. the Ministry of Economics and Finance.

8. ___________________Russian chart of accounts is a detailed standardized arrangement of account codes.

a. In the near future b. In the 20th century c. At present

9. 1960 gave birth to _________.

a. a unified chart of accounts b. the main ledger c. income statement

10. Assets, liabilities, capital, revenues and expenses are recorded in ________ .

a. cash flow b. tax revenue c. the chart of accounts

 

Учим термины

75. The chart of accounts - план счетов бухгалтерского учета

76. Ledger –бухгалтерская книга, бухгалтерский регистр

77. Second rank accounts – счета второго ранга

78. Economic activity – экономическая деятельность

79. To modernize - модернизировать

80. The national economy – народное хозяйство

81. Account codes – коды счетов

82. Assets - активы

83. Liabilities – пассивы

84. Capital - капитал

85. Revenues - выручка

86. Expenses – расходы, издержки, затраты

87. Inter-firm comparisons – внутрифирменные сравнения

88. To enhance the efficiency of industry – повысить эффективность промышленности

89. Economics – экономика (наука)

 



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