2.1.2 Бухгалтерская отчетность в англоязычных странах

17. Прочитайте следующий текст и переведите его на русский язык.

Provide – предоставлять

Purpose – цель

Gather – собирать

Relevant -подходящий

shape into form – придавать форму

suitable – подходящий

vary – различаться

grocery store – бакалейный магазин

totally – в целом

certain – определенный

need to be identified – необходимо идентифицировать

to appreciate – оценить

take into account – принимать во внимание

accept - принять

relatively - относительно

Accounting systems

As is known, accounting is concerned with providing economic information for decision-making purposes. The accounting system must gather relevant 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.

T

inexpensive – недорогой

likely – вероятно

a clear understanding –четкое представление

stock - запас

condition – состояние

vital – жизненноважный

costs of operating – расходы на поддержание

outweigh the additional benefits – превосходить дополнительные выгоды

senior – старший

remoteness – отдаленность

become a manager's 'eyes and ears' – стать для менеджера «глазами и ушами»

concerning – относительно

However - однако

in terms of - при условии

improve - улучшать

he 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 of improved economic decision-making should outweigh its costs.