Б. Вставьте в предложение пропущенное слово

1. Accountancy is an exceptionally old ___________________________.

2. The oldest professional bodies of _were first formed in Edinburgh and Glasgow in the 1850s.

3. These professional bodies have __________from which its ________is derived.

4. These institutes have got their___________ , examination syllabus and students.

5. All student members are to serve a fixed period of time under ______________.

6. All student members gain the ________________________before they qualify.

7. _____________________accountants work in professional accounting bodies, industry and commerce.

8. Members of the Institute of Cost and Management Accountants before qualifying they must gain experience in an accounting office in_______________.

9. A Consultative Committee of Accountancy Bodies coordinates ___________for its own members.

10. The detailed rules of valuation and measurement are used by accountants when_____________________________.

Учим термины

204. Occupation – занятие, профессия

205. Professional bodies of accountants – профессиональная организация бухгалтеров

206. A society of accountants - союз (объединение) бухгалтеров

207. Influence - влияние

208. A charter – документ, дающий согласие государственного органа на создание чего-либо

209. Authority - власть

210. Under a training contract – в рамках образовательного договора (контракта)

211. Gain the appropriate experience – приобретать соответствующий опыт

212. Qualify – подходить, соответствовать

213. Commerce – торговля, коммерция

214. Association – ассоциация, объединение

215. A Consultative Committee of Accountancy Bodies – консультативный комитет объединений бухгалтеров

216. Coordinate – координировать

217. Accounting standards committee – комитет по стандартам в бухгалтерском учете

218. Detailed rules of valuation and measurement – детально разработанные правила проведения оценки и учета

Бухгалтерская отчетность в англоязычных странах

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ACCOUNTING SYSTEMS

As is known, accounting is concerned with providing economic information for decision-making purposes. The accounting system must gatherrelevant economic information; shape this information into form which is suitable for users, communicate the information to users.

In practice, accounting systems can vary. Thus, the accounting system of a small grocery store may be totally different to the accounting system of an international oil exploration and refining business. However, there are certain elements which are common to all accounting systems and which need to be identified in order to appreciate the functioning of these systems.

These common elements are: information collection; information recording; information evaluation; information reporting.

When designing an accounting system for a business, many factors have to be taken into account: the cost of the system; the complexity of the system; the amount of detailed information the system needs.

The owner-manager of a small grocery store may accept a relatively simple accounting system on the basis that it is inexpensive to operate. The owner-manager is likely to have a clear understanding of the financial position and performance of the business as a result of the day-to-day involvement in trading operations, and thus be familiar with the amount of trade carried out, the level of stock and cash, the condition of the premises and so on. Although a complex accounting system may provide more accurate and detailed information, this information is not often vital and the costs of operating the system would outweigh the additional benefits.

A senior manager in an international oil exploration and refining business, however, may be responsible for different trading operations throughout the world, and cannot, therefore, be closely involved in day-to-day operations. In order to overcome the problem of remoteness the accounting system can become a manager's 'eyes and ears' providing information concerning the financial position and performance of trading operations. The complexity of the business and the needs of the manager for detailed information will mean that the accounting system is likely to be both sophisticated and expensive to operate. However, the benefits of the system in terms ofimproved economic decision-making should outweigh its costs.