- •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 terms.
1. depreciation |
a. амортизація, зношення |
2. assets |
b. активи |
3. revenue |
c. прибуток |
4. current value |
d. поточна вартість |
5. accounting |
e. бухгалтерія |
6. expenditure |
f. витрати |
7. obsolescence |
g. старіння |
8. financial statement |
h. фінансове формулювання, звіт |
9. annuity |
i. щорічна рента |
10. interest costs |
j. процентні витрати |
IV. Comprehension check
1) Answer the following:
How many methods of calculating depreciation exist in accounting system? What are they?
Finish the following sentences with the ending which agrees most closely with the text.
Accounting convention requires that the cost of fixed assets:
be matched to the period in which they provide income.
be extended over the year when they are bought.
be spread over a period greater than their working life.
be written off as a one-time expense.
It is not acceptable to measure depreciation as value at purchase minus present value because:
only scrap value can be estimated with a degree of accountancy.
one year is too short a period to calculate loss in value.
the conventions of accounting base values of assets on costs at the time they were purchased.
it is too difficult to estimate current value.
Say whether following statements are true or false according to the text.
The cost of an asset is usually written off over a period of time.
Depreciation is never calculated on the basis of how much an asset is used.
Complete the sentences about obsolescence using information contained only in the text.
Obsolescence is one of two reasons why ____________________.
Obsolescence can be caused either because __________________
or because _______________________________.
c. _____________________ decides how obsolescent a change in
fashion for its product makes it.
For which two groups is the choice of depreciation method particularly
important?
V. Language study
Translate the sentences:
1. За допомогою даної угоди ми зможемо визначити витрати та дохід за один і той же період часу. 2. Ми сьогодні підрахували знецінення активів за останній рік. 3. Вони списали приблизний залишок продукту. 4. Старіння цієї техніки спонукало їх на винайдення нових альтернативних ідей. 5. Щорічна рента потребувала підвищення доходів на задоволення всіх витрат. 6. Оплата всіх наданих послуг нашій компанії незалежним бухгалтерським агентством надало нам можливість припустити приблизні витрати на майбутнє.