- •Министерство образования и науки
- •Оглавление
- •Общие указания по выполнению контрольных заданий и оформлению контрольных работ
- •Методические указания по выполнению контрольной работы № 1
- •Контрольная работа № 1 вариант 1
- •What is accounting?
- •Контрольная работа № 1 вариант 2
- •The profession of Accounting
- •Контрольная работа №1 вариант 3
- •Cost accounting
- •Методические указания по выполнению контрольной работы № 2
- •Контрольная работа №2 вариант 1
- •Recent developments in banking
- •Контрольная работа №2 вариант 2
- •Internal Control
- •Kонтрольная работа №2 вариант 3
- •Depreciation
- •Методические указания по выполнению контрольной работы № 3
- •Контрольная работа №3 вариант 1 Задание 1Поставьте глаголы, данные в скобках в соответствующую видовременную форму. Укажите эту форму. Переведите предложения на русский язык.
- •What is the Accounting Cycle?
- •Bookkeeping
- •Контрольная работа №3 вариант 3 Задание 1Поставьте глаголы, данные в скобках в соответствующую видовременную форму. Укажите эту форму. Переведите предложения на русский язык.
- •Accrual Accounting and Adjusting Journal Entries
- •Методические указания по выполнению контрольной работы № 4
- •Контрольная работа №4 вариант 1
- •Vouchers and Invoices and why they are important
- •Контрольная работа №4 вариант 2
- •Ledgers
- •Контрольная работа №4 вариант 3
- •Financial statements bookkeeping
- •Список использованной литературы
- •Интернет источники
Контрольная работа №4 вариант 1
Задание 1. Вставьте в предложения соответствующий модальный глагол, выражающий долженствование (must, should, ought (to), have (to), are (to)). Переведите предложения на русский язык.
This project …be invested by the non-governmental bodies.
To keep the staff happy the managers… prove better staff facilities.
Everybody…save something to use after the retirement.
The employees …force some problems with getting salaries last year.
The managers…make some staff redundant this year.
Задание 2. Переведите предложения на русский язык. Определите тип условного придаточного.
1 .The EU may repeal the anti-dumping treatment of Russian imports if the issues worrying the union, in particular export duties, dual pricing and international bookkeeping standards, are resolved.
2. If the company had spent some money on advertisement they would not have got problems with sale.
3. If I were you, I would decline that offer.
4. If she had a license, she might buy a gun.
5. If you have no credit card you can not buy petrol at the petrol station in Germany as they do not use cash.
6. He would get pension if he was retired from the Army.
Задание 3. Переведите предложения на русский язык. Подчеркните причастие II и укажите, какую функцию в предложении оно выполняет.
The stuff facilities of the company arranged not long ago are a very good stimulus for the workers.
Taxes are connected with revenue in this or that way.
3. The most commonly used technique to evaluate capital budgeting proposals is Net present value.
4. The delivering would have been executed by the date set in the condition of the contract.
5. A new model of “Ford” is being manufactured on the auto plant.
Задание 4. Прочитайте, перепишите и письменно переведите текст на русский язык.
Vouchers and Invoices and why they are important
A voucher system is a method of providing internal control over the function of purchasing goods or services, paying for them, and ensuring that the correct accounts are debited and credited. A voucher is a document used to summarize a transaction and approve payment and recording.
It allows an individual to prepare input information with a common format away from the computer, keeping entry time to a minimum. Vouchers are sometimes used in a manual system, but are more important to a computer-based system.
In the Advanced Accounting system, vouchers take on an additional meaning. They are used when you want to enter a transaction that will affect the subsidiary files but will not affect inventory.
Invoices, on the other hand, are used to record the sale and purchase of inventory items, thereby affecting inventory as well as the subsidiary file.
The invoicing program is integrated with the inventory module, so the system checks inventory quantities and prices as you enter invoice line items.
When an invoice is printed, it contains the terms of a sale, including the customer's name and address, date of sale, items sold and selling price, total amount, payment terms, and other information.
Both the voucher and the invoice are important in maintaining accurate accounting records. When vouchers or invoices are posted, all appropriate customer, vendor and inventory files are updated immediately. Hard copies of each invoice and voucher are essential in maintaining the audit trail. If there is a dispute over a customer's bill the voucher or invoice is proof of the order.
Задание 5.Найдите в тексте сложноподчиненные предложения с условным придаточным. Определите тип придаточного предложения. (реальное/нереальное условие)
Задание 6. Найдите в тексте предложения с причастием II. Определите функцию Причастия II в предложении.