- •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. inflow |
a. вхідний |
2. share |
b. акція |
3. cash |
c. гроші |
4. expenses |
d. витрати |
5. debenture |
e. боргове зобов’язання, облігація |
6. loan |
f. позика |
7. asset |
g. актив |
8. stock |
h. акція |
9. repository |
i. зберігання |
10. depreciation |
j. амортизація, зношення |
IV. Comprehension check
1. Answer the questions according to the text.
a) What are three different names used for a funds flow?
b) What two types of fund movement are mixed in the sources and application of funds?
2. In the text the author uses the words ‘streams’, ‘reservoir’ and ‘fields’. In the table below show what each one refers to.
Word in text Refers to
streams total capital available for use
reservoir use of funds
fields sources of funds
3. Which of the following meaning do you think ‘imprudent’ has in the text?
sensible
unwise
impossible
dangerous
In the table below different sources of funds are listed on the left. On the right there are examples of each source. Match the examples to the appropriate source according to the text. (Note that some of the examples do not apply to any of the sources).
Sources of funds |
Examples of sources |
1.Funds produced by a company’s trading |
a) Issues of shares minus premium. |
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b) Government subsidiaries |
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c) Parent company loans to subsidiary. |
2. Funds received for long-term use
|
d) Cash sales minus cash expenses. |
|
e) Possible refunds from Inland Revenue |
|
f) Fixed capital assets sold. |
3.Funds freed from long-term use
|
g) Deficit on a company’s bank account. |
|
h) Total account from sales. |
|
i) Issues of shares including premium. |
4.Funds available on a short-term basis |
j) Money to be paid as tax. |
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k) Money owed to creditors. |
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l) Long-term loans. |