Контрольна робота №1 з дисципліни «Іноземна мова (за професійним спрямуванням)»

для студентів Інституту заочного та дистанційного навчання напрямів підготовки : 6.030503 "Міжнародна економіка"

6.030504 "Економіка підприємства"

6.030507 "Маркетинг"

6.030509 "Облік і аудит" Бухгалтерський облік та аудит

Варіант 1

What Is Accounting?

Accounting contains elements both of science and art. The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for people. The human aspect, which many people, especially accountants, forget, arises because: 1. Most accounting reports of any significance depend, to a greater or lesser extent, on people's opinions and estimates. 2. Accounting reports are prepared in order to help people make decisions. 3. Accounting reports are based on activities which have been carried out by people.

But what specifically is accounting? It is very difficult to find a pithy definition that is all-inclusive but we can say that accounting is concerned with the provision of information in financial terms that will help in decisions concerning resource allocation, and the preparation of reports in financial terms describing the effects of past resource allocation decisions.

As you can see, accounting is needed in any society requiring resource allocation and its usefulness is not confined to 'capitalist' or 'mixed' economies. An accountant is concerned with the provision and interpretation of financial information. He does not, as an accountant, make decisions. Many accountants do of course get directly involved in decision making but when they do they are performing a different function.

I. Знайдіть у тексті та випишіть еквіваленти таких слів та словосполучень:

складний процес, арифметичний метод, наука і мистецтво, бухгалтерський звіт, погляди та оцінки, розміщення ресурсів, змішана економіка, фінансова інформація, результат, тлумачення.

Найдите в тексте и выпишите эквиваленты следующих слов и словосочетаний:

сложный процесс, арифметический метод, наука и искусство, бухгалтерский отчет, взгляды и оценки, размещение ресурсов, смешанная экономика, финансовая информация, результат, толкование.

II. Перекладіть письмово абзаци 1, 2.

Переведите письменно абзацы 1, 2.

III. Випишіть з тексту речення з модальними дієсловами. Перекладіть їх. Наведіть власні приклади трьох речень з модальними дієсловами can, may, must.

Выпишите из текста предложения с модальными глаголами. Переведите их. Приведите собственные примеры трех предложений с модальными глаголами can, may, must.

IV. Поставте 5 запитань до абзацу 3 та запишіть їх.

Поставьте 5 вопросов к абзацу 3 и запишите их.

V. Дайте письмові відповіді на запитання.

Письменно ответьте на вопросы.

1. What is accounting concerned with?

2. What is accountant concerned with?

Варіант 2

Bookkeeping as Part of Accounting Cycle

For management of any company to be efficient, extensive and accurate information concerning receipts and payments, assets and liabilities, depreciation of assets and other data about company status are required. Such information being obtained mainly from different records, additional funds and time should be invested in bookkeeping and accounting system.

In general, accounting and bookkeeping mean identifying, measuring, recording economic information about any business, bookkeeping being considered the preliminary stage and part of the larger field of accounting.

The task of a bookkeeper is to ensure the record-keeping aspect of accounting and therefore to provide the data to which accounting principles are applied in the preparation of financial statements. Bookkeeping must provide the basic accounting data by systematical recording such day-to-day financial information as income from the sale of products or services, expenses of business operations such as the cost of the goods sold and overhead expenses such as a rent, wages, salaries.

Accounting principles determine which financial events and transactions should be recorded in the bookkeeper's books. The analysis and interpretation of these records is the primary function of accounting. The various financial statements produced by accountants then provide managers with the basis for future financial planning and control, and provide other interested parties (investors, the government) with useful information about the company.