17. А. Дополните предложения информацией из текста.

1. The name of this text is ____________________________________________.

2. The text gives information about what provides economic information for_____________________________________________.

3. According to it the accounting system must________________________.

__________________________________________________________________

4. The text mentions that in practice, accounting systems can vary. To prove it the text illustrates this idea on the example of comparison of ________________and _________________________ which have some elements common to all __________________________________________________________________.

5. As for these common elements they are the following - __________________________________________________________________

6. The text underlines that when designing an accounting system for a business, many factors such as _________________________have to be taken into account.

7. From the text we can see that though the owner-manager of a small grocery is responsible for ________________________________ and a senior manager in an international oil exploration and refining business is responsible for __________________________________________________________________ the benefits of the system_____________________________________________.

8. To sum up, it is necessary to say though that accounting systems can vary they __________________________________________________________________.

17. Б. Вставьте в предложение пропущенное слово

1. The __________________________________must gather relevant economic information; shape it into a suitable for users form and communicate it to users.

2. The accounting system of a small grocery may be _______________________to the accounting system of an international oil exploration and refining business.

3. Simple accounting system is _________________________________to operate.

4. Certain common elements to all accounting systems are necessary to appreciate _____________________________________________________of these systems.

5. The owner-manager of a small grocery store is ______________________with the amount of trade carried out and the level of stock and cash.

6. A ____________________may provide more accurate and detailed information,

7. A senior manager in an international business may be responsible for different trading operations __________________________________the world.

8. A senior manager in an international business isn’t closely involved in ___________________________________operations.

9. For an international oil exploration and refining business the accounting system can become ________________________________________________________.

10. The complexity of the business and the needs of the manager for detailed information make the accounting system both _____________and ____________.

Учим термины.

219. The accounting system – система бухгалтерского учета

220. User - пользователь

221. Oil exploration and refining business – предприятие по добыче и переработки нефти

222. To be common to all accounting systems – быть общим для всех систем ведения бухгалтерского учета

223. To Identify – идентифицировать, устанавливать подлинность

224. To appreciate the functioning of the system – оценивать функционирование системы

225. Information collection – сбор информации

226. Information recording – регистрация информации

227. Information evaluation – оценка информации

228. Information reporting – представление информации

229. Design an accounting system – моделировать /разрабатывать систему ведения бухгалтерского учета

230. The complexity of the system – сложность системы

231. Expensive - дорогой

232 the day-to-day performance of the business – ежедневное ведение бизнеса

233. Involve in trading operations – вовлекать (затрагивать) торговые операции

234. To be familiar with – хорошо знать, быть привычным с чем-либо

235. The amount of - количество

236. Cash – наличные деньги, касса

237. Premises – недвижимость предприятия (производственные и административные здания с участком)

238. To be responsible for – быть ответственным за

239. throughout the world – во всем мире

Own – владеть

sources of financing – источники финансирования

operating activities – текущая деятельность

snapshot – моментальный снимок

at a specified time – в конкретное время

consists of – состоять из

are arranged differently – устроены по-разному

page – страница

section – раздел

in the order of their presumed liquidity – в порядке их предполагаемой ликвидности

in the following way – следующим образом

that are expected – которые, как резонно ожидаются

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