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- •The ok accountant успешный бухгалтер
- •Contents
- •От авторов
- •Unit 1 What Is Accounting
- •Accounting
- •Exhibit 1. Users and Uses of Accounting Information
- •Information
- •|Unit 2. Evolution of accounting
- •Venture Trading
- •Early History
- •Unit 3 accounting profession
- •The Profession of Accounting in the usa
- •Nature of Accounting Work
- •The Changing Genderization of the Work Force
- •Unit 4 Bookkeeping getting started
- •Bookkeeping
- •2. Complete the following sentences by using Gerunds of the verbs in brackets; translate the sentences into Russian.
- •1. Referring to round figures
- •2. Percentages
- •5. Ratio
- •Drawings 3672.00
- •Unit 5 financial reporting
- •Financial Statements
- •The Balance Sheet
- •Text 3 The Income Statement
- •Intangible asset accounts receivable short-term liabilities bank debts
- •Snark International Balance Sheet
- •31 December ___
- •Supplementary reading Unit I What Is Accounting Accountancy
- •Early History of Accounting
- •The Forms that Companies Take
- •Changing Skills, Changing Job Titles
- •Deloitte Touche Tohmatsu
- •Real People Profiles
- •Interviewing Tips
- •Bookkeeping
- •Tapescripts
- •Dialogue 1
- •Dialogue 2
- •Answer Key
- •Appendix Guidelines to Summarizing and Abstracting Summaries
- •Steps in Summarizing
- •Abstracts
- •Introducing the subject / theme of the text:
- •Introducing the key ideas, facts and arguments:
- •● The author makes/gives a comparison of … with… / between … and…
Introducing the key ideas, facts and arguments:
● the main idea of … is …
● the main facts of the text are…
● the author considers (describes, gives a description of, explores, discusses, studies, investigates, examines, determines, finds, establishes, assesses, evaluates, offers, suggests, provides, states, emphasizes, analyzes, summarizes)
● the author performs detailed (careful, thorough, extensive, accurate, comprehensive, brief, short, preliminary, etc) analysis of (on)…
● the author thinks (believes) that…
● the author takes unto account…
outlines
gives full coverage of
comments on…
draws one's attention to…
reminds that…
notes that…
expresses the view that…
argues that…
voices concern about…
is sure that…
● as visualized by the author
● according to the author…/ in the author’s opinion
Comparing
● The author makes/gives a comparison of … with… / between … and…
● In comparison with …
● In contrast to …
Balancing Arguments
● On the one hand … on the other hand…
● To weigh up…
● Taking into account…
● One way or the other…
● For and against
● Pros and cons …
● Either way…
Linking Ideas
● To this should be added the fact that…
● It should be mentioned that…
● Thus we have an opportunity to observe
● In addition to …
● On top of that…
● To begin (to start) with
● The author thinks it is right for the following reasons…
Concluding
● Summing it up…/ to sum up / to summarize…
● In conclusion…
● The author winds up by saying…
● By and large…
● All in all…
● On the whole…
● In brief…
● In a word…/ in a nutshell…
● The long and the short of it…
● The author comes to (draws) a conclusion that…
● It is concluded that…
● It is possible to conclude that…
● It may be noted (stated) that…
● As a result…
● Consequently…
● Thus…