16. A. Закончите следующие предложения, используя информацию из текста.

1. The name of this text is ____________________________________________

2. The text gives information about the emergence of ______________________

3. According to it the oldest professional bodies of accountants __________________________________________________________________

4. The text mentions other professional bodies of accountants in __________________________________________________________________

5. As for the American Institute of Certified Public Accountants it was __________________________________________________________________

6. The text underlines that at present there are some major organizations for accountants in the UK which have ______________________________________

7. From the text we can see that though these professional bodies have some differences, there is one important rule that unites them. According to this rule, __________________________________________________________________

8. I would like once more to focus your attention on these professional bodies. So, the 1^st is _________________________________________________________, the 2^nd is ________________________________________________________, the 3^rd is __________________________________________________________,

the fourth body of accountants is _______________________________________,

and the fifth body of accountants is _____________________________________.

9. To sum up, it is necessary to say that there is also a Consultative Committee of Accountancy Bodies which coordinates___________________________________

has two committees. The first one is __________________________ and it sets ___________________________________. The other committee ________________________________ and it deals with ___________________.

16. Б. Вставьте в предложение пропущенное слово

1. Accountancy is an exceptionally old ___________________________.

2. The oldest professional bodies of _________________________________were first formed in Edinburgh and Glasgow in the 1850s.

3. These professional bodies have __________from which its ________is derived.

4. These institutes have got their___________ , examination syllabus and students.

5. All student members are to serve a fixed period of time under ______________.

6. All student members gain the ________________________before they qualify.

7. _____________________accountants work in professional accounting bodies, industry and commerce.

8. Members of the Institute of Cost and Management Accountants before qualifying they must gain experience in an accounting office in_______________.

9. A Consultative Committee of Accountancy Bodies coordinates ___________for its own members.

10. The detailed rules of valuation and measurement are used by accountants when_____________________________________________________________.

Учим термины

204. Occupation – занятие, профессия

205. Professional bodies of accountants – профессиональная организация бухгалтеров

206. A society of accountants - союз (объединение) бухгалтеров

207. Influence - влияние

2

Provide – предоставлять

Purpose – цель

Gather – собирать

Relevant -подходящий

shape into form – придавать форму

suitable – подходящий

vary – различаться

grocery store – бакалейный магазин

totally – в целом

certain – определенный

need to be identified – необходимо идентифицировать

to appreciate – оценить

take into account – принимать во внимание

accept - принять

relatively - относительно

08. A charter – документ, дающий согласие государственного органа на создание чего-либо

209. Authority - власть

210. Under a training contract – в рамках образовательного договора (контракта)

211. Gain the appropriate experience – приобретать соответствующий опыт

212. Qualify – подходить, соответствовать

213. Commerce – торговля, коммерция

214. Association – ассоциация, объединение

215. A Consultative Committee of Accountancy Bodies – консультативный комитет объединений бухгалтеров

216. Coordinate – координировать

217. Accounting standards committee – комитет по стандартам в бухгалтерском учете

218. Detailed rules of valuation and measurement – детально разработанные правила проведения оценки и учета