- •Передмова
- •An accounting overview
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •1) Answer the following questions about accounting. Questions with asterisks (*) cannot be answered directly from the text.
- •2) Oral study.
- •V. Language study
- •1) Substitute appropriate terms for the italicized words or phrases in the sentences below.
- •2) Translate the sentences.
- •Unit 2 a balance sheet
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •1) Answer the following questions about accounting.
- •2) Oral study.
- •V. Language study
- •1) Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.
- •2) Translate the sentences.
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •1) Answer the following questions about accounting.
- •2) Oral study.
- •V. Language study
- •1 )Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.
- •2) Translate the sentences.
- •Unit 4 An annual report
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •1) Answer the following questions about accounting.
- •2) Oral activity.
- •V. Language study
- •1) Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.
- •2) Translate the sentences.
- •Overheads and their recovery
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •1) Answer the following:
- •2) Oral activity.
- •V. Language activity
- •1) Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.
- •2) Translate the sentences.
- •Unit 6 The auditing framework
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •Answer the following questions:
- •Say whether the following statements are true or false according to the text.
- •V. Language study
- •1) Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.
- •2) Translate the sentences.
- •Unit7 Methods of depreciation
- •II. Reading
- •III. Word study
- •IV. Comprehension check
- •1) Answer the following:
- •Unit8 Funds: inflow and outflow
- •Reading
- •III. Word study
- •V. Language study
III. Word study
Study key words.
1. framework |
a. система. структура |
2. accounting |
b. бухгалтерський |
3. statement |
c. формулювання, звіт |
4. disclosure |
d. розкриття |
5. evaluation |
e. оцінювання |
6. scope |
f. сфера |
7. corroborating |
g. підтвердження |
8. enumerate |
h. перелічувати |
9. preliminary |
i. початківець |
10. enterprise |
j. підприємство |
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IV. Comprehension check
Answer the following questions:
a)What actions enable an auditor to maintain or abandon assumptions made at the beginning of an audit?
b)In the following paragraph choose the alternatives which are correct according to the text.
Because auditing involves analysis, it is (has no relations to/is involved with) day-to-day business procedures. Relying only on financial information would be (satisfactory/ unsatisfactory) in carrying out an audit. Getting to know a company before auditing it is (unnecessary/worthwhile) and began (quite recently/some time ago).
c) If an auditor is wrong in judging that the internal control system of a company is satisfactory, does that prevent a satisfactory audit?
d) What ‘fail-sail’ mechanism is there even if an auditor wrongly judges a company’s internal control system?
e) What factor does an auditor have no consider when deciding how much data to collect during an audit?
f) Why can external audits claim economy as one of their main advantages?
Say whether the following statements are true or false according to the text.
The auditor does not assume that the company is regulating its own finances.
The auditor assumes that a company is observing all standard accounting procedures.
The auditor accepts that a company may use different assumptions over time.
The auditor will believe, before an audit, that all necessary company information has been supplied.
V. Language study
1) Look at the terms in the left-hand column and find the correct synonyms or definitions in the right-hand column. Copy the corresponding letters in the blanks.
1. assignment ________ |
a. direct |
2. underlying ________ |
b. used |
3. utilized ________ |
c. starts |
4. prior ________ |
d. collections |
5. a priori ________ |
e. list |
6. evidential matter ____ |
f. job/task |
7. enumerate ________ |
g. making agree |
8. formulate ________ |
h. already held |
9. firsthand ________ |
i. basic to |
10. jeopardize ________ |
k. risk |
11. initiates ________ |
l. previous/earlier |
12. corroborating _______ |
m. data/facts |
13. retracing ________ |
n. supporting |
14. reconciling ________ |
o. doing again |
15. compilations ________ |
p. make |