Тема 1.2 Бухгалтерский учет: история и современность

1.2.1 История бухгалтерского учета в России

4. Прочитайте следующий текст и переведите его на русский язык. Accounting in russia

Accounting emerged in the eleventh century in Kievan Russia. The state and monastic economic entity began to use the inventory schedule, being then the basis of all accounting. The chief task consisted in keeping a record of objects. The strictest record of property was regarded as the only possible system of accounting. At this time there appeared the current account, initially in trade where a significant number of persons were involved.

F

great influence – огромное влияние

As for – что касается

laid down the foundation – заложил основы

comprise - охватывать

a complete series of measures – полный пакет мер

such as – таких как

strengthening – усиление

introduction – введение

rom the seventeenth century in Russia there evolved a rather complicated system of agricultural accounting. The accounting extended not only to land, herds, crops, seeds and implements, but also people - serfs.

In connection with the reforms introduced by Peter I there occurred a significant change in the organization of accounting. As is known, Peter I utilised the best and most valuable experience in the practice of other countries. During his reign there was published the first official document containing references to accounting - Military Statute (1716).

By the end of the reign of Peter 1 there had been created industrial enterprises large both in size and the number of people employed that required different organization of accounting. The first official document dealing seriously with the organization of accounting was the Admiralty Regulation (1722). The reforms of Peter 1 had a great influence on the development of accounting.

As for the history of the development of Soviet accounting the period from 1922 to 1925 laid down the foundation for the organization and methodology of accounting in industry.

The New Economic Policy comprised a complete series of measures such as the strengthening of commodity-money relations, economic accountability and the introduction of a stable rouble and the organization of new socialist accounting.

4.А. Продолжите предложения, вставляя в них пропущенное слово.

1. In Kievan Russia the basis of all accounting was ___________________.

2. The chief task of all accounting in the eleventh century was to keep________.

3. At this time there appeared ___________________________________.

4. A significant number of persons were involved in _____________________.

5. From the seventeenth century _____________________extended not only to land, herds, crops, seeds and implements, but also people - serfs.

6. Thanks to ________________ there occurred a significant change in the organization of accounting.

7. The first official document dealing seriously with the organization of accounting was _________________________________.

8. The period from 1922 to 1925 laid down ________________________for the organization and methodology of accounting in industry.

9. The strengthening of commodity-money relations, economic accountability and the introduction of a stable rouble were the measures of __________________.

10.This text is about ____________________________________________.

Учим термины

60. State – государство, состояние, положение

61. Entity – хозяйственная единица (подразделение)

62. Inventory schedule – инвентаризационная опись

63. Basis – базис, основа

64. To keep a record – вести учет (записи)

65. Property – собственность, имущество, земельная собственность

66. The current account – текущий счет в банке

67. Agriculture – сельское хозяйство

68. To introduce reforms – вводить реформы

69. The organization of accounting – организация бухгалтерского учета

70. To utilize the best and most valuable experience – использовать самый лучший и ценный опыт

71. To have a great influence on – оказывать огромное влияние на

72. To measure - измерять

73. Commodity-money relations – товарно-денежные отношения

7

Introduce - вводить

Contained - содержала

a number of- ряд

repeatedly – постоянно

union enterprises – союзные предприятия

perfected - улучшен

was worked out – был разработан

conditions - условия

still – все еще

4. A stable rouble – стабильный рубль