- •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
- •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
- •1. Study the words used to describe changes in economic indicators.
- •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…
Answer Key
Unit 1. What Is Accounting?
Developing Vocabulary
1. 1 c; 2 b; 3 e; 4 d; 5 a.
2. 1 accountant; 2 accountancy; 3 accounts, accounting; 4 account; 5 accountancy; 6 accounting; 7 accounts; 8 accounting; 9 accountant; 10 account; 11 accountancy; 12 accounting; accounts.
Unit 2. Evolution of Accounting
Reading
2. 1) c; 2) b; 3) b; 4) a; 5) a; 6) c; 7) b; 8) c; 9) b; 10) a.
Developing Vocabulary
1. 1) terminate; 2) acquired; 3) evolve; 4) loan; 5) merchant; 6) emerged, 7) annual; 8) accountable; 9) integrity; 10) mandatory; 11) rose.
2. 1) in; 2) for; 3) during; 4) for; 5) at; 6) in; 7) to; 8) at; 9) between, at, between; 10) from; 11) to; 12) for; 13) to; 14) into.
3. Generate profit, oversee operation, issue capital stock (shares), record transactions, distribute goods, conduct business, affix a signature, quote prices, allocate resources
Discovering Language
the Securities and Exchange Act; a double entry accounting system; job advertisements; a university accounting course; an exam success guide; new health and safety measures; accounting software engineers; an emerging market analyst
Cloze Test
(1) record-keeping; (2) found; (3) clay: (4) record; (5) information; (6) Pacioli; (7) published; (8) double-entry; (9) evolved; (10) Venice; (11) needs; (12) period; (13) for; (14) the; (15) in; (16) by; (17) money; (18) reports; (19) position; (20) century; (21) financial; (22) in; (23) accountants: (25) States.
Unit 3 Accounting Profession
Reading
Text 1 2. 1) e; 2) b; 3) a; 4) d; 5) f; 6) c.
Text 2
1) a); 2) f); 3) m); 4) a); 5) b); 6) k); 7) c); 8) i); 9) e); 10) g); 11) l); 12) J); 13) d).
Developing Vocabulary
1. 1 far-reaching; 2 fast growing; 3 hard-working; 4 high-flying; 5 long-lasting; 6 well-educated; 7 quick-witted; 8 newly appointed
2. 1 e); 2 a); 3 b); 4 h); 5 d); 6 g); 7 f); 8 c).
4. 1) efficient 2) effective 3) efficient 4) effective 5) efficient 6) efficiency
5. 1 earned income; 2 unearned income; 3 royalties; 4 wages; 5 fringe benefits
6. 1) income (not dividends; dividends are received, not earned)); 2) perks/fringe benefits; 3) fees; 4) revenue; 5) earnings/income; 6) wage; 7) earnings; 8) remuneration; 9) royalties
Discovering Language
(2) had been; (3) did you get; (4) finished (or had finished); (5) went; (6) hadn’t decided; (7) were; (8) was looking; (9) gave; (10) ‘d already taken; (11) completed; (12) sent; (13) interviewed; (14) felt; (15) changed; (16) went; (17) was working; (18) was becoming (or had become); (19) didn’t have; (20) had.
Focus on Functions
a) divisions, is based in, subsidiaries, is headed, reports, parent company
b) is headed by, is supported by, consists, are accountable to, supports, is responsible for, is in charge of
Writing
Cloze Test (1) demand; (2) by; (3) were; (4) for; (5) World; (6) accounting; (7) century; (8) career; (9) of; (10) States; (11) students; (12) events; (13) profession; (14) for; (15) increased; (16) traditional; (17) to; (18) majoring; (19) percent; (20) over; (21) of; (22) labor; (23) accounting; (24) comprised; (25) comprised; (26) obtain
Unit 4 Bookkeeping
Developing Vocabulary
1. 1) records, statements; 2) double-entry, journals, ledgers; 3) Posting data; 4) double-entry, balance, receipts, debits; 5) bookkeeping, trial balance; 6) preliminary; 7) Accuracy; 8) errors; 9) balance, credits, debits; 10) list
2. 1) accounting, records; 2) trial balance, statements, accounting; 3) receipts, payments, transactions; 4) record, journals; 5) accuracy; 6) debits, credits; 7) account, debit; 8) listed; 9) a balance
3. 1) journals; 2) posted; 3) ledger; 4) transferred; 5) double-entry; 6) debits; 7) credits; 8) trial balance; 9) transactions; 10) invoice; 11) receipt; 12) vouchers
4. 1) record, 2) made, 3) received, 4) entered, 5) balance or check, 6) retain, 7) check, 8) analyse
Discovering Language
1. of, of; in, in, of; of, by; in; in, - ,in; of, on, in; of, below, in; Below, of; of, of, on
2. 1) keeping; 2) posting, calculating; 3) checking, showing; 4) having been completed; 5) recording/having recorded; 6) keeping; 7) being held; 8) deciding; 9) not having detected, checking; 10) being drawn up
Listening
1. Metro–Polo is a creditor of Patrick Flynn. Patrick owes Metro-Polo money.
Writing
1. Model answers:
2) Yes, they will, in case you don’t pay them.
No, they won’t, not if you pay them.
Yes, they will, as long as you pay them.
2. a. double, b. Entry, c. income, d. outgoing, e. transaction, f. entries, g. credit (or debit), h. debit (or credit), i. balance, j. balance, k. sources.
Unit 5 Financial Reporting
Developing Vocabulary
3. 1) creditor, 2) inventory, 3) goodwill, 4) cash flow, 5) assets, 6) bottom line, 7) debtor, 8) accounts payable, 9) liability, 10) entry, 11) solvency.
4. 1) taken … losses; 2) accounts receivable 3) tangible assets, intangible asset 4) short-term liabilities 5) bank debts; 6) run at a loss 7) generating revenue; 8) bottom line
Listening
1 b; 2 a; 3 b; 4 a; 5 a.