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Утверждено научно-методическим советом факультета романо-германской филологии 17 января 2012 г., протокол № 1

Рецензент канд. филол. наук, доц. кафедры английского языка естественнонаучных факультетов ВГУ Н.М. Шишкина

Учебно-методическое пособие подготовлено на кафедре английского языка гуманитарных факультетов факультета романо-германской филологии Воронежского государственного университета.

Рекомендуется для студентов 1-го и 2-го курсов экономического факультета, а также для специалистов в области бухгалтерского учета и аудита.

Для направления 080100 – Экономика

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Пояснительная записка

Учебно-методическое пособие “ Practice Vocabulary & Reading Tests (Accounting) ” представляет собой третью часть учебно-методического комплекса, предназначенного для подготовки студентов-экономистов в области бухгалтерского учета и аудита. В комплекс также входят учебно-

методические пособия “Introducing Accounting” – часть 1 и “Accounting Issues” – часть 2.

Пособие включает ряд лексических тестов и тестов по чтению, предназначенных для закрепления пройденного материала в учебно-

методических пособиях “Introducing Accounting” и “Accounting Issues”.

Первый раздел пособия – “Vocabulary Tests” нацелен на повторение и дальнейшее расширение словарного запаса по изученным профессиональным темам, способствуя активному усвоениею лексики.

Во втором разделе пособия “Reading Tests” представлены профессиональные аутентичные тексты с заданиями, позволяющими развивать различные виды чтения и улавливать значение письменного английского на уровне слов, фраз, предложений и парграфов.

Пособие может быь рекомендовано как для внеаудиторной, так и для аудиторной работы и использоваться в качестве контрольно-измерительных материалов в процессе работы с учебно-методическими пособиями “Introducing Accounting” и “Accounting Issues”.

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VOCABULARY TESTS

Test №1 Accountants

1.Most accounting positions require a bachelor's degree in accounting or a related field or _________ combination of education and experience.

a)an attained

b)a calculated

c)a curricular

d)an equivalent

2.Many companies want graduates with a master's degree in accounting, or a master's degree in business administration with _________ in accounting.

a)a concentration

b)an expertise

c)a focus

d)a specialty

3.Some schools offer students a chance for hands-on experience with part-time _________ programs in accounting or commercial firms.

a)internship

b)practice

c)study

d)tutorial

4.Accountants help make sure that a firm is run efficiently, that its records are maintained accurately, and that its taxes are paid properly and in a _________ manner.

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a)controlled

b)courteous

c)formal

d)timely

5.Nowadays, accountants are _________ the services they offer with budget analysis, investment planning, and IT consulting.

a)broadening

b)lengthening

c)opening

d)reformatting

6._________ accountants, many of whom are CPAs, generally have their own companies or work for major accounting firms.

a)Graduate

b)Professional

c)Public

d)Senior

7.Some accountants specialize in _________ accounting — investigating white-collar crimes such as securities fraud and embezzlement.

a)criminal

b)forensic

c)police

d)undercover

8.Many work closely with law enforcement officers and lawyers during investigations and often appear as _________ witnesses during trials.

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a)expected

b)expert

c)known

d)respected

9._________ accountants record and analyze the financial information of the firms in which they are employed.

a)Business

b)Internal

c)Licensed

d)Management

10.Government accountants work in the public _________, maintaining and monitoring the recordkeeping of government departments and agencies.

a)arena

b)domain

c)quarter

d)sector

Test №2 Accounting terms

1.The customary manner in which a business analyzes and records its

_________ is by first entering them into a journal.

a)transactions

b)communications

c)dealings

d)ventures

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2.Journal entries are entered in _________ order, meaning by date, with the earliest date first.

a)sequential

b)numerical

c)chronological

d)successional

3.Once the transactions have been entered into the journal they are

_________ or transferred into their individual General Ledger accounts.

a)noted

b)lifted

c)allocated

d)posted

4.All _________ increase with a debit entry and decrease with a credit entry.

a)advantages

b)associates

c)assets

d)assurances

5.Liabilities either have a credit or no _________ at all.

a)scale

b)balance

c)debit

d)debut

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6.Capital accounts represent the owner's _________ worth in the business.

a)equity

b)value

c)hammock

d)net

7._________ accounts are accounts for your sources of businessgenerated income.

a)Liability

b)Revenue

c)Balance

d)Drawing

8.The _________ is the difference between what a business pays for an item wholesale and what the business sells it for retail.

a)markup

b)makeup

c)makeshift

d)moreover

9.An accounts payable _________ shows how much you owe each of your vendors.

a)lecture

b)leeway

c)ledger

d)manual

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10.Accounts _________ shows how much money your customers owe you.

a)incoming

b)receivable

c)obtainable

d)collectable

Test №3 The balance sheet

1.A balance sheet shows the financial _________ that a company has at a point in time and where they came from.

a)records

b)resources

c)returns

d)revenues

2.It is an instant photograph that displays the company's financial

_________ at the end of a business month, quarter or year.

a)explanation

b)position

c)publication

d)station

3.The organization of a balance sheet reflects this basic _________: assets equal debts plus equity.

a)arrangement

b)assessment

c)equation

d)question

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4.The _________ of accounts is a listing of the accounts that are reflected in the financial statements.

a)book

b)chart

c)table

d)outline

5.Assets are often listed in the order of their _________ — which means how easy it would be to convert each asset into cash.

a)complexity

b)liquidity

c)security

d)simplicity

6.Assets are divided into three categories: Current Assets, Fixed Assets, and _________ Assets.

a)Current fixed

b)Different

c)Fixed current

d)Other

7.Current assets will likely be turned into cash or converted into a(n)

_________ within a year.

a)bonus

b)expense

c)option

d)stock

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