в) Составьте из прилагательных и существительных все возможные слово сочетания.
Прилагательные: informational, previous, private, additional, sufficient, annual, net, particular, long-term, current, external, important, general, managerial
Существительные: debt, method, cash, users, period, access, year, events, accounting, income, public, performance, information, support, source, loss
10.Замените выделенные курсивом русские слова в скобках их английскими эк вивалентами.
1.After all taxes have been paid, a total amount of money lost by a com pany is known as (чистый убыток).
2.The accountant (оценивает) the company's activity, records data and prepares statements summarizing what has been recorded.
3.The main aim of the company's (ценовой политики) is to produce maximum profit taking into account the changing market situation.
4.Income from (предоставленных услуг) differs from the value of
(источника этих услуг).
5.All people (заняты экономической деятельностью) as buying, sell ing or earning income.
6.Drawing up reports either (суммирующих) past events or (раскрываю щих) forecasts of the future is expected to be the task of (управлен ческой отчетности).
7.Productive resources (land, labour, raw materials, equipment) have to be organized properly in order to (произвести) demanded goods and services.
8.Under conditions of hyperinflation (изъятие) of national currency from circulation and issuing of a new monetary unit is the only possi ble decision.
9.Banks are closely concerned with (притоком и оттоком) of the coun try's money.
10.(Относительно) the demand for money, one should understand that it depends not only on the scope (размах, масштаб) of business trans actions, but also on how rapidly the business is done.
11.Переведите предложения на русский язык, обращая внимание на значение слова provided.
1.If planned investment is greater than planned saving, it will help the economy to expand, provided the economy is in a state (зд. состояние) of less than full employment.
2.People should be provided with certain goods and services by the gov ernment when they are not available through the private sector.
3.The finances provided by taxation are usually spent on education, med ical services, transportation network development, etc.
4.Preparing the trial balance at the end of the year the bookkeeper would make the necessary adjustments, provided there were changes in tax rates.
5.Being provided with all modern shopping facilities, the department store is able to serve more than 1,000 customers a day.
6.Provided this computer programme for bookkeeping had been more convenient, it would have been adopted.
Задание на дом № 2
12. Существительные costs, expenditures, expenses часто переводятся на русский язык как синонимы — затраты, издержки, расходы. Напри мер: additional costs / expenditures / expenses — дополнительные расходы; advertising costs / expenditures / expenses - расходы на рекламу. Однако следует различать значения этих терминов в экономических текстах. Существительное costs обычно означает денежные расходы на производ ство определенных товаров, строительство заводов. Expenditures — сум ма, израсходованная для оплаты товаров или услуг. Expenses — сумма, израсходованная на оплату товаров или услуг, которая более не является активом покупающей компании.
а) Подберите определения по-английски к словам: expenditures, expenses, costs.
1)the amount of money spent on running a business or part of it.
2)an amount of money spent.
3)sums of money spent by a company on goods and services that do not become part of a company's assets such as rent, wages, insurance, etc.
б) Подберите для русских словосочетаний их английские эквиваленты.
предельные издержки; альтернативные издержки; бюджетные рас ходы; капиталовложения / инвестиции; денежные расходы; потреби тельские расходы; полные / общие / совокупные расходы; годовые рас ходы; предусмотренные издержки; средние расходы; банковские рас ходы; расходы по финансированию; финансовые расходы; переменные издержки; управленческие расходы; расходы по организации сбыта; расходы надушу населения; предварительные расходы; расходы по хра нению; постоянные издержки; сравнительные издержки; снижающие ся издержки; издержки на моральный износ; накладные расходы; из держки нематериального характера
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budget expenditures; cash expenses; comparative costs; total expenditures / expenses / costs; opportunity costs; average expenses / costs; marginal costs; annual expenses / costs; banking expenses; financing expenses / costs; antic ipated expenses; obsolescence costs; financial expenses / costs; variable costs; management expenses; fixed expenses / costs; intangible costs; consumption expenditures / expenses; marketing expenses / costs; decreasing costs; pre liminary expenses; per capita expenses; storage expenses / costs; capital / in vestment expenditures; overhead expenses / costs
в) Замените выделенные курсивом русские слова в скобках их английскими эквивалентами.
1.The company has earned enough to cover its (годовые издержки).
2.A great amount of (капиталовложений) will be required before any profit is earned.
3.Technological innovations are sure to require higher (расходов / затрат).
4.(Расходы) of $10,000 on new computer equipment have been planned by the accountant.
5.The producer had to increase the price in line with increasing (издер жек производства).
6.(Текущие расходы) are known to include (издержки) on running a business, for example rent, salaries, heat, light, etc.
7.(Накладные расходы) are usually grouped into (постоянные из держки) and (переменные издержки), rent belonging to the former type.
8.The company's bookkeeper evaluated (альтернативные издержки) at $5,000.
9.The (плановые расходы) are likely to be exceeded due to (непредви денных затрат) on building a new storage (хранилище).
10.The government spokesman argues the Prime Minister's decisions to dramatically cut (управленческие расходы).
11.(Постоянные / Фиксированные издержки) do not vary according to the changes in production.
13.Переведите на английский язык части предложений в скобках, обращая вни мание на модальные глаголы и формы инфинитива.
1.Changes in economic welfare (могут быть) more definitely indicated by changes in real income per head, while changes in the GNP (следует относить к) changes in population.
2.As the company is increasing its revenue, the stockholders' dividends (должны быть) higher this year.
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3.Under strong demands for higher standards of living the government (вынуждено увеличить) rates of economic growth.
4.As a factor of production labour (должен соединяться с) capital and land in the production cycle.
5.Quite early in his history man (вынужден был искать) some com
modities which (могли использоваться) as a medium of exchange.
6.The government (должно определить) a minimum standard of living and it (следует обеспечить) for every household or individual.
7.The workers and the employers (должны были подписать) an agree ment to avoid lower output and the revenue.
8. An individual (может поставлять) the services of different factors of production. He (может поставлять) either labour services through work, or capital services by renting machinery, or the services of land by renting property.
9.It is important to calculate physical depreciation preliminarily in or der to know when equipment (должно быть заменено).
10. Proper investment (следует сделать) in human capital as it results in technical improvement of products and production processes.
14. а) Раскройте скобки и употребите глаголы в соответствующей форме.
Accounting as it (to exist) today (may) (to view) as a system of assumptions, concepts, doctrines which (to summarize) in generally (to accept) accounting principles. Many of these principles (to develop) gradually, but only in recent decades these principles (to recognize) as laws. Economic theory (to deal) with several following fundamental accounting concepts.
1. The on-going concept (концепция действующего предприятия) (to state) that the entity (юридическое лицо) that (to be) (to perform) activity and (to be) (to receive) accounting information (must) (to define) clearly and that the relationship (to exist) between the entity and external parties (must) (to understand) clearly.
2.According to the historical-cost principle (метод подсчета с исполь зованием цен приобретений) economic resources (should) (to evaluate) in terms of the amounts of money (to exchange). When a transaction (to occur), the exchange price (to be) a measure of the value of the economic resources that (to exchange).
3.The realization concept (концепция реализации) (to disclose) that accounting (to take place) only for those economic events to which the entity (to be) a party.
4.In accordance with the matching principle (концепция сопоставле ния) income (to calculate) by matching revenues with the expenses incurred (нести потери, терпеть убытки) in order to obtain that revenue.
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5.The accrual concept (концепция наращивания) {to define) revenues and expenses as inflow and outflow of all assets in the course of operating the enterprise.
6.The consistency concept (концепция неизменности) assumes the accounting methods {to use) at a given time {must) {to be) in line with those previously {to use) for describing company performance. Such consistency {to allow) data of different periods {to compare)-
7.The disclosure principle (принцип раскрытия сущности) {to empha size) that financial statements {should) {to present) clearly the most useful in formation.
8.The prudence concept (концепция осторожности) {to require) all entries {to concern) income and revenue {should not) {to record) until money {to receive), but records {to relate) to possible future losses and risk {ought) {to do) as soon as they {to predict).
б) Найдите в прочитанном тексте три синонима для перевода наречия «соглас но, соответственно*.
в) Используя текст, закончите следующие условные предложения:
1. If the accountant expected any losses in future, he ...
2. If we consider accounting existing today, we ...
3. If we had prepared financial statements, all useful information ...
4. If the income were calculated, the matching principle ...
5.If there were any relations between the entity and the external parties, they...
6.If a transaction had occurred, the exchange price ...
7.If we plan to estimate the company's performance for some years, the same accounting methods ...
8.Only if the entity were engaged in this transaction, the data about this economic event...
Аудиторная работа № 2
15.в) Ответьте на вопросы к тексту Accounting Information.
1.Who is interested in accounting information?
2.What are the main differences between financial and managerial accounting?
3.What financial statements are included in an annual report and when are they published?
4.What information can stockholders get from the balance sheet?
5.Why is it important to prepare the statement of a company's cash flows?
6.What kind of information is represented in the income statement?
7.How can revenues and expenses be defined?
8.What statement shows the amount of a stockholder's dividends?
9.Why is it necessary to prepare additional reports?
10.What statement contains debit and credit columns?
6)Подумайте и скажите:
1.In what financial figures and statements the following groups of people are more interested: a) stockholders, b) managers, c) creditors, d) the
company's employees, e) competitors, f) fiscal officials.
2.Why is it necessary to develop similar accounting systems in different countries?
16.Раскройте скобки и употребите глаголы в соответствующей форме.
1.Equity would decrease if the owners (to withdraw) funds from the business.
2. If there {to be) a change in the amount for one item in a balance sheet, it will be always accompanied by an equal change in some other item.
3.If cash is received from the issuance of bonds, this figure {not to be shown) in the income statement.
4.The same amount of depreciation would Ъе evaluated each year if the accountant {to choose) the straight-line method.
5.If the company (to choose) proper ways to use its assets for producing goods and rendering services, it would have earned enough revenue to stay in business.
6.If a customer received commodities or promised to pay the company in the future, the revenue (to be recorded) in accounts receivable.
7.If cash (to be paid) to purchase equipment, this figure will be added to the asset account of a plant.
8.If the company (to introduce) a new product, it would have increased the company's future cash flows.
17.Составьте предложения из двух подходящих по смыслу частей.
1.A balance sheet represents
2.The statement of cash flows pro vides the information
3The income statement summariz es the data
The statement of retained earnings discloses the information concerning Financial accounting includes the information
Managerial accounting deals with
a.about a company's revenues, ex penses, gains and losses.
b.relating to the profitability of the company and its financial position.
c.the rnain accounting equation.
d.planning, control, budgeting and pricing decisions.
e.stockholders' equity and divi dends.
/about the changes in the financial structure of the company.
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Английский язык для студентов |
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18.Зачеркните модальный глагол или его форму, которую нельзя употреблять в следующих предложениях.
1.The value of one commodity (are to / should / must) be compared with that of another in terms of money.
2.A bank (ought to/is to/must) act as an intermediary between deposi tors who (can/are to/should) make interest on their savings and bor
rowers who (have/should/are) to obtain capital.
3. The tax system (should / can / must) be easy enough to administer.
4.Individuals (should/ are /have) to pay income tax on earnings from labour, rents, dividends and interest.
5.In the absence of some form of money, exchange (can/ has to/should) take the form of barter.
6.Taking into account the high rate of inflation the government (may / ought / will have) to increase salaries of jobholders (государственный служащий) by 2010.
7.In the late 1980s, many industries in European countries (were able to/ must / had to) increase investments in informational technologies for future production.
8.Calculating company assets an accountant (should/ought to/had to) remember that non-renewable goods (can/are to/should) be used up in one production cycle.
9.In the modern world where so much business is conducted on the basis of credit, sellers (have to/must/is to) accept the system of deferred payment.
Задание на дом № 3
19.Переведите на русский язык следующие предложения, обращая внимание на пройденные грамматические конструкции и на слова и словосочетания из сло варного минимума к тексту Accounting Information.
1.Accounting provides information for different purposes through the maintenance of files of data, analysis and interpretation of these data and the preparation of various kinds of reports.
2.The reports to be prepared for investors are called financial statements, their preparation being the task of financial accounting.
3.It is necessary that a balance sheet should disclose the resources that are under a company's control on a specified data and indicate where revenues have come from.
4.Being shown in the income statement for a particular time period, net income is the accountant's term for the amount of profit.
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5.The company s success is measured by the amount of profit it earns, that is, the growth or decrease in its stock of assets from all sources except contributions or funds withdrawn by owners and creditors.
6.The purpose of the statement of cash flows is to explain management's
use |
of the financial resources available to it and to help in evaluating |
|
the |
company's liquidity and |
its ability to pay its bills. |
7. While net income increases |
retained earnings, net operating loss or |
|
the distribution of cash dividends reduces it.
8.To enable users to interpret statements with confidence, companies in sim ilar industries should use the same measurement concepts and principles.
9.Most accounting data and reports are likely to be generated mainly for the company managers.
10.Preparation of data and reports either summarizing past events or dis closing forecasts of the future is expected to be the task of managerial accounting.
20.Переведите предложения на английский язык.
1.Финансовые отчеты, публикуемые ежегодно для акционеров, представляют также интерес для налоговых органов.
2.Отчеты для управления содержат данные о планировании, о взаи мосвязях стоимости и прибыли, о ценообразовании, о составле нии бюджета, эффективности и производительности предприятия.
3.Ежегодный отчет содержит следующий набор финансовых доку ментов: балансовый отчет, отчет о денежных потоках, отчет о при были, отчет о нераспределенном капитале, причем для сравне ния в отчетах приводятся данные за предыдущий год.
4.Отчет о денежных потоках показывает, накопила ли компания достаточно наличных денежных средств для финансирования сво ей деятельности или необходимо было брать деньги взаймы.
5.Отчет о прибыли представляет данные как о доходах и расходах, так и о прибылях и убытках компании за данный период.
6.Отчет о нераспределенной прибыли включает информацию об использовании акционерного капитала и об уровне дивидендов акционеров.
21.Вставьте в предложения следующие слова:
previous, pricing, budgeting, financial, managerial (2), net, set, gains, revenues, loss(es) (2), withdrawal, flows, sources, access, to spread, to deal with, to deal in, to render, to summarize
1.While ... accounting prepares statements for managers, ... accounting such problems as cash ... , expenses and ... , gains and ....
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2.The ... policy means a plan or statements of prices set by an organiza tion for its products and services ....
3.In economics, income is defined as the change in the company's wealth obtained from all ... other than injection (зд. «впрыскивание») of money in an economy or money withdrawn from investment funds.
4.One mustn't... any ... information outside the company.
5.Many companies are interested in alternative ... for operating volumes of production. A... of such alternative budgets is known as the flexible (гибкий, эластичный) one.
6.The managers should have free ... to accounting information in order to plan and control the company's performance.
7.Sometimes it is particularly important to compare the current account ing data with the one for the ... year.
8.Net income ... all the ... and losses recognized during the period in cluding both the results of the company's everyday activities and any
other events. If net income is negative, it is referred to as a
9. Samsung is a famous Japanese company |
all kinds of household |
appliances (бытовая техника). |
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10. Bank crises lead to immediate ... of money from commercial banks, thus resulting in their bankruptcy.
Аудиторная работа № 3
11.Заполните пропуски соответствующими модальными глаголами: can, must, should.
1.Due to progressive taxation the government ... redistribute (перерас пределять) national income among the rich and the poor.
2. Positive economics ... be defined as a science concerned with the pro duction, distribution and consumption of goods and services.
3.Local government expenditure ... meet a variety of people's everyday needs: from cleaning the streets to providing local schooling (обучение в школе). It is known that these expenditures ... be financed through taxes.
4.According to the most general classification, capital ... be classified as physical, human and financial. The latter ... be grouped into fixed and circulating.
5.The money ... be exchanged for whatever goods and services a producer requires.
6.The annual GNP figures ... be adjusted for price changes before any comparisons in the rates of economic growth ... be made.
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23.Переведите на английский язык выделенные части предложений, обращая вни мание на союзы, вводящие придаточные предложения, и определите тип ус ловного предложения.
1.If the company's business is profitable, он будет привлекать больше вложений от кредиторов и акционеров.
2. |
If the available resources had been used economically, они покрыли |
|
бы издержки производства и обеспечили бы более высокие прибыли. |
3. |
Если бы долгосрочный план развития производства не был разра |
|
ботан заранее, the efficiency of the management would be lower. |
4.The net loss of the company would be lower, при условии что основные активы использовались бы рационально.
5.Unless the financial statements are published, налоговые организации и другие заинтересованные группы не смогут оценить финансовое положение компании.
6.Если бы морально устаревшее оборудование не заменялось вовремя, the company's produce wouldn't be competitive in the market.
7.Provided the total amount of revenues and expenses had been calcu lated, бухгалтер определил бы доход компании.
8.The company could employ more qualified workers, если бы имела на
рынке более высокую репутацию, чем конкуренты.
9.The agriculturists would have had smaller losses, если бы не жаркая сухая погода летом.
10. The situation will lead to hyperinflation in the country, при условии что не будет жесткого правительственного контроля за движе нием наличности на рынке.
24.Вставьте в предложения союзы, парные союзы или вводные слова:
in spite of, instead of, though, if/ provided (3), unless, until, either ... or, neither ...
nor, both ... and, the ... the, on the one hand, on the other hand, the latter, the former, in order to
1. ... the plant capacity is changed, the total amount of fixed cost does not vary with the volume of production.
2. ... the purchase price exceeds the sale price, the loss cannot be defined
... the good is sold.
3.Sometimes capital may flow into the purchase of rental property ... it allows to obtain more than ... stocks ... bonds.
4. The tax system should be elastic |
obtain the necessary revenue ... |
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changing economic conditions. |
|
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5. ... the government borrows the funds from the banks |
obtaining |
|
them from taxation, private consumption and investment will not de crease.
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6.A balance must be achieved between getting and giving good credit terms to attract customers and maintain positive relationship with sup
pliers |
, and to minimize cash expenditure |
|
7. Financing is divided into short-term and long-term one |
deals |
|
with the management of cash and working capital, |
with long- |
|
term loans and repayments. |
|
|
8.Financial wealth, such as a sum of money in the bank, cannot directly produce goods and services, ... it can be used to purchase factors of production.
9. ... more inelastic are supply and demand, ... less the tax will change the equilibrium quantity.
10.The construction of a superhighway (автострада высокого класса) may increase the value of a company's land, but... the income state ment ... the balance sheet will report this gain.
11.The basic cause of the relatively low income of farmers is the fact that the demand for farm products is ... price ... income inelastic.
25.Прочитайте текст, найдите три случая употребления условных предложений и определите их тип. Ответьте на вопросы, следующие за текстом.
Accounting Industry in the USA
Accountants and bookkeepers work for business firms, government agen cies, and many other organizations. In the USA public accountants are those who are available to the public for such accounting functions as monthly book keeping and tax preparation. Most states do not regulate the qualifications or performance of public accountants.
The only accountants permitted to offer opinions about financial state ments should be Certified Public Accountants (CPAs), who have passed difficult national examinations. Accountants must also fulfil the require ments of the state in which they practice including several years of var ied experience within the profession. Provided a person is a certified ac countant, he will be licensed by the state to perform accounting services to clients for a fee.
Business companies, banks and large corporations employ their own ac countants to examine their accounts and prepare financial statements or maintain their own internal accounting departments. If a small company or business required to prepare some financial statements, it would hire the ser vices of an outside accountant.
Most US CPA firms are relatively small and represent individuals and pri vately held businesses for whom they prepare financial statements and act as advisors on tax matters. The largest accounting firms in the United States are
known as The Big Five and a large number of their offices are spread through out the world and the nation's largest companies are their clients.
Of the various specialized areas of accounting that exist, the three most important are: 1) auditing (аудит), 2) income taxation, 3) non-business or ganizations.
Auditors (аудиторы) are accountants who estimate the accuracy of a com pany's financial statements, and if they find any disagreements in the docu ments with generally accepted accounting principles, they will be responsible to inform about them in their report.
Income taxation as the second area of accounting specialization includes determination of a company's taxes according to the existing laws. The tax accountant sometimes may be a lawyer (адвокат), because if there had been any changes in tax law, he would have informed the company about it. The methods chosen to report assets and liabilities will influence the amount of tax to be paid, at least within the fiscal year.
A third area of specialization is accounting for non-business organiza tions, such as universities, hospitals, churches, trade and professional associ ations, and government agencies. These organizations differ from business companies in many items: 1) they receive resources without paying for them, 2) they do not have profit orientation, 3) they have no defined ownership interests as such. As a result, these organizations have a number of differences in record keeping, in accounting measurements, and in the form of their fi nancial statements.
1.What is the difference between a public accountant and a certified public accoun tant?
2.What are the main requirements to a CPA in the USA?
3.How does the work of an accountant in a big and in a small company differ?
4.What are the main branches of specialized accounting? What are their tasks?
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