- •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. accounting |
a. бухгалтерія |
2. revenue |
b. прибуток, надходження грошей |
3. expenditure |
c. витрата |
4. statement |
d. звіт |
5. income |
e. надходження, прибуток |
6. tax |
f. мито, податок |
7. salary |
g. зарплатня |
8. fee |
h. одноразова оплата |
9. application |
i. застосування, використання |
10. investment |
j. інвестиція |
IV. Comprehension check
1) Answer the following questions about accounting. Questions with asterisks (*) cannot be answered directly from the text.
Why is accounting called “the language of business”?
How is a standardized accounting system achieved?
What are revenues and expenditures?
What do the balance sheet and the income statement have in common? How are they different?
*How might the information contained in financial statements be useful to managers? *How might creditors use this information?
How are accountants classified in the United States?
What kind of services do public accountants provide?
2) Oral study.
Discuss the following questions taking into account the subjects of your specialization.
What is CPA? *Do you have a similar type of position in your country? Explain.
Which type of accounting - public, private, or governmental – appeals to you the most? * Why?
What are some management decisions that might be based on accounting information? Give examples.
V. Language study
1) Substitute appropriate terms for the italicized words or phrases in the sentences below.
status agencies monitored maintain independently
procedure fee hire rigorous solely
Many accounting departments have strict entrance requirements; only the most qualified applicants are allowed to enter these programs. _________
The particular method used to process employee insurance claims may vary from company to company.___________
The stock market is closely watched every day.___________
Rather than expand into foreign lines, the dress top manager chose to deal only with domestic fashion designers.___________
Although the consultant’s charge for services was high, his guidance and advice were well worth the money._____________
The financial condition of a company is reflected in its financial statements.___________
When the business began to expand, a second bookkeeper was brought in to help keep the books._____________
In the United States there are numerous organizations that provide services at the local, state, and national levels.____________