1. A. Вставьте в предложение пропущенное слово: profession, auditing, budgeting, position, development, business, taxes, bankruptcy, company liquidation, industry.

1. The accountant has come to assume responsibility for ______________.

2. Our country passed through several stages in its_________________.

3. Accounting ___________________ is very important.

4. I need to hire an accountant to do my ____________________.

5. I`d like to hold a high __________ in the managing hierarchy.

6. In case of _______________ he will lose his business.

7. Expenditure control led to the development of _________________.

8.____________________________ is a long process.

9. Our college prepares specialists for the gas _____________.

10. I`d like to start my own ______________________________.

Учим термины.

1. accounting - бухгалтерский учет

2. development - развитие, рост, изменение

3. Accountant - бухгалтерский работник

4. To control the system of accounts – контролировать (управлять, проверять) систему счетов

5. industry - промышленность

6. trade - торговля

7. finance - финансы

8. society - общество

9. personal accountability - личная ответственность (подотчетность)

10. Business – бизнес, дело, предпринимательство, предприятие

11. Liquidity - ликвидность

12. Expenditure –расходование, расходы, затраты

13. Budgeting - составление сметы (бюджета)

14. Data analysis – анализ данных

15. Accountancy – бухгалтерский учет

16. Firm - фирма

17. decision-making - принятие решений

18. taxation - налогообложение

19. Management – управление, менеджмент

20. Bankruptcy - банкротство

21. Company - компания

22. Liquidation - ликвидация

23. Merge – объединяться, сливаться

24. To assume responsibility – брать (принимать) на себя ответственность

25. planning - планирование

26. auditing – проведение ревизии

27. position – положение, должность

28. Hierarchy - иерархия, служебная лестница

28. Contribution – вклад, взнос, отчисление

29. Operation of businesses

30. Market economy- рыночная экономика

2. Прочитайте следующий текст и переведите его на русский язык. Догадайтесь о значении выделенных слов без словаря.

M

Offer - предлагать

can be divided into – можно разделить

education - образование

broad - широкий

Each – каждый

For example - например

public accounting – независимая ревизорская деятельность

for a fee – за плату

The purpose – цель

as to - относительно

whether - ли

fairly – честно

As for – что касается

in preparing – в подготовке

comply with – подчиняться

suggest - предполагать

mainly – главным образом

has led to - привел

AKING A CAREER IN ACCOUNTING

In many countries of the world accounting offers interesting and well-paid careers today. The profession can be divided into four broad fields: financial accounting, management accounting, public accounting, government and other non-profit accounting and accounting education. Each field of accounting is an important specialization and represents a challenging career.

For example, the field of public accounting offers services in auditing, taxes and management consulting to the public for a fee. The purpose of auditing is to give the auditor's professional opinion as to whether the company's financial reports fairly represent its financial position and operating results.

As for tax services, public accountants help businesses and individuals in preparing tax returns and complying with tax laws. One of the most important parts of public accounting firms' practice is consulting. With their knowledge of a business's operations, accountants can make important suggestions for their improvement. In the past, these recommendations dealt mainly with accounting records, budgeting and cost accounting. But in the last few years they expanded into marketing, organizational planning, personnel and recruiting, production, systems and many other business areas. The wide use of computers has led to the offering of services in systems design and control and to the use of mathematical and statistical decision models. Agencies and departments at all levels of government hire accountants to prepare reports so that officials can carry out their duties responsibly. Many other non-profit enterprises besides the government employ accountants. For example, such organizations as hospitals, colleges, and universities are, like the government, interested in compliance with the law and the efficient use of public resources.

Decision - решение

at all levels – на всех уровнях

hire – нанимать

so that – с тем, чтобы

carry out duties –выполнять обязанности

besides – помимо

employ - нанимать

like – подобно

in many ways – во многих отношениях

One… another..- один…другой

Influence - влиять

are in great demand – пользоваться большим спросом

Accounting educators provide another career choice. A position of an accounting instructor offers opportunities for teaching, research, and consulting. Accounting educators contribute to the accounting profession in many ways. One, of course, lies in effective teaching, another, in publishing significant research findings; and a third, in influencing top students to pursue careers in accounting. Training new accountants is challenging and rewarding, and today instructors of accounting are in great demand in many countries.

2. a. Вставьте в предложение пропущенное слово: career, financial position, training, recommendations, non-profit, resources, marketing, personnel, recruiting, tax laws.

1. Our college provides _____________________ of specialists for the gas industry.

2. Colleges, hospitals and universities are ____________ organizations.

3. _____________ deals with the distribution of goods and services.

4. If you lose your job you will have to address to a ______________agency.

5. I want to make my ______________________ in accounting.

6. When seeking for a high position it`s a good idea to get some ____________.

7. Top managers are responsible for the _________________ of the company.

8. Our country is rich in natural ________________________________.

9. It`s absolutely necessary for every accountant to know _____________.

10. The ____________ of this company is very qualified.

Учим термины.

31. Country - страна

32. Government – государство, правительство

33. Profit – прибыль, доход

34. challenge - бросать вызов, подвергать критике

35. Services – услуги

36. Consult – консультировать

37. Financial report – финансовый отчет

38. Financial position – финансовое положение

39. Operating results – текущие результаты

40. Tax return – налоговая декларация

41. Tax laws – налоговое законодательство

42. Accounting firm –бухгалтерская фирма

43. Accounting records - бухгалтерские записи

44. Cost accounting – производственная бухгалтерия, калькуляция затрат

45. Marketing - маркетинг

46. Organizational planning – организационное планирование

47. Personnel - персонал

48. Recruit – принимать на работу

49. Production - производство

50. Business areas – сферы деловой активности

51. Enterprise - предприятие

52. Resources - ресурсы