Английский язык для бухгалтерского дела. English for Accounting. Учебное пособие
.pdf9)Не может быть, чтобы он сразу же уехал из города.
10)Можно мне сейчас же уехать из города?
11)Сейчас же уезжайте из города и ждите нас в лагере.
12)Надо было сразу же уехать из города.
13)Можно было не уезжать из города сразу.
14)Можете не уезжать из города сразу.
15)Должно быть, он сразу уехал из города.
16)Вы не могли бы уехать из города.
17)Чего ради ему сразу уезжать из города?
18)Мне нужно сейчас же уехать из города.
19)Он может сразу же уехать из города.
20)Ему пришлось сразу уехать из города.
UNIT IV
Ex. 1. 1. Subject
2.Attribute
3.Attribute
4.Result
5.Attribute
6.Object
7.Subject
8.Purpose
UNIT VII
Ex. 1. 1. was watching 2. had liked 3.was right 4.was trying
5. was waiting
Ex. 2. 1. was looking 2.did not know
3.would not come
4.had promised
5.would be done
UNIT VIII
1.would not have bitten - had not been teasing
2.were not so cold - should not go
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3.had listened - would not have made
4.had not interfered - would have made it up
5.would be fewer accidents - were taught
6.would know better - read
7.had had - should not have used
8.were - should go
9.had known - would not have stopped
10.would have been - had brought.
Keys for matching terms and definitions
Ключи к упражнениям на соотнесение терминов и определений
Урок 1 (текст А):
1с; 2g; 3d; 4e; 5a; 6f; 7b.
Урок 1 (текст B):
1d; 2f; 3e; 4b; 5g; 6c; 7a.
Урок 3 (текст A): 1d; 2f; 3e; 4b; c; 6a.
Урок 3 (текст B): 1b; 2; 3d; 4c; 5a.
Урок 4:
1e; 2f; 3d; 4c; 5g; 6b; 7h; 8a.
Урок 5:
1f; 2a; 3d; 4e; 5b; 6c.
Урок 6:
1b; 2e; 3a; 4c; 5d.
Урок 8:
1b; 2c; 3e; 4d; 5a; 6f; 7g.
Урок 9: 1c; 2a; 3b.
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PART III
The topic: “MY SPECIALITY - ACCOUNTANCY”.
I. Practise the pronunciation of the following nouns with the suffixes -tion,
-sion.
1.decision [dI'sIZ(q)n]
2.occupation [OkjV'peIS(q)n]
3.profession [prq'feS(q)n]
4.aspiration [,xspI'reIS(q)n]
5.expension [Ik'spenS(q)n]
6.reorganization ['ri:O:gqnaI'zeIS(q)n]
7.transaction [trxn'zxkS(q)n]
8.misapproriation ['mIsq'prqVprIeItS(q)n]
9.solution [sq'lu:S(q)n]
II. Practise the pronunciation of the following words.
1.business ['bIznIs]
2.campaign [kxm'peIn]
3.fraudulent [frO:djVlqnt]
4.colleague ['kOli:g]
5.psychologist [saI'kOlqGIst]
6.serious ['sI(q)rIqs]
7.sophisticated [sq'fIstIkeItId]
8.interpret [In'tE:prIt]
III. Listen to the words and repeat them, paying attention to the pronunciation of -ed forms.
1.offer - offered
2.sophisticate - sophisticated
3.call - called
4.perform - performed
5.employ - employed
6.prepare - prepared
7.certify - certified
8.plan - planned
9.suggest - suggested
10.discover - discovered
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11.record - recorded
12.request – reguested
IV. Learn the topical Vocabulary.
1.to take into account - принимать во внимание
2.aspirations - стремление
3.sophisticated - сложный
4.ledger - главная бухгалтерская книга
5.expansion - расширение
6.advertising campaign - рекламная компания
7.trial balance - пробный баланс
8.audit - ревизия
9.auditor - бухгалтер ревизор, аудитор
10.to review - просматривать
11.record - запись
12.at fixed intervals - в установленные промежутки
13.quarterly - поквартально
14.annually - ежегодно
15.semiannually - раз в полгода
16.on a part-time basis - неполный рабочий день
17.internal - внутренний
18.external - внешний
19.irregualarity - нарушение
20.to suggest - предполагать, наводить на мысль
21.transaction - сделка
22.promptly - быстро, своевременно
23.misappropriation - незаконное присвоение
24.to detect - раскрывать
25.fraudulent - обманный, мошеннический
26.solution - решение, разрешение
27.fiscal - финансовый
28.opinion - мнение, заключение, отзыв
29.chartered accountant - бухгалтер-аудитор
30.creatively - творчески
31.colleague - коллега, сослуживец
V. Read the text to find out what a modern accountant should be like.
MY FUTURE SPECIALITY - ACCOUNTANCY
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Great and momentous changes are known to have taken place over recent years and the accounting profession has gained an important status. The work of the accountant is said to be diverse in nature but basically it deals with recording, summarizing, analyzing and verifying business transactions in books of accounts. The modern accountant is not like the old book-keeper -now a legend - who has often been described as a driedup narrow-minded person.
The modern accountant begins to play an increasingly important role in business activity. He acts as an advisor to management and helps the latter in decision-making. Under modern conditions it is an accountant who can analyze business situations from the point of view of their reorganization or expansion.
In many countries of the world accountants are also believed to make a valuable contribution towards promoting economic growth of a country.
What kind of people make good accountants? First, if you are reasonably at home with basic mathematical concepts and know how to use a calculator, that should be sufficient. Another important quality is the ability to think clearly. Then you must be able to put down your thoughts and conclusions simply and clearly, so that they can be understood not only by other accountants, but also clients or management without accountancy training. Besides the accountants have to know their own mind and have confidence in their professional judgement.
Among the most important qualities are the following: a good knowledge of accounting and the ability to apply its principles in practical life; a broad general outlook and understanding of economic trends and events; responsibility, decision-making ability, the knowledge of accounting techniques; the ability to get on with colleagues, personnel and people in general.
Another field closely related with accounting is auditing. Auditors are usually independent certified accountants who review the financial records of the company. These reviews are called audits. They are usually performed at fixed intervals - quaterly, semiannually or annualy. Auditors are employed either regularly or on a part-time basis.
Some large companies maintain a continuous internal audit by their accounting departments. These auditors are called internal auditors. Not so many years ago the presence of an auditor suggested that a company was having financial difficulties or that irregularities had been discovered in the records. Currently, however, outside audits are a normal and regular
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part of business practice. Auditors see that current transactions are recorded promptly and completely. Their duty is to reduce the possibility of misappropriation, to indentify mistakes or detect fraudulent transactions. Then they are usually requested to propose solutions for these problems. Thus auditors review financial records and report to the management of the current state of the company’s fiscal affairs in the form of Auditor’s Report or Auditor’s Opinion.
Upon graduating from the Institute I’ll be a chartered accountant and I’ll try to do my best to become a good specialist capable of working creatively along with my colleagues.
VI. Find the English equivalents for the following Russian word combinations.
быстро меняющаяся жизнь |
business practice |
высокоплачиваемая работа |
certified accountants |
рекламная кампания |
to review financial records |
работать неполный рабочий день |
current state of fiscal affairs |
выявить нарушения |
rapidly changing life |
деловая практика |
to work on a part-time basis |
обнаружить ошибки в записях |
to identify mistakes in records |
проверять финансовые записи |
to discover irregularities |
текущее состояние финансовых дел |
advertising campanign |
дипломированный бухгалтер |
highly-paid job |
высшей квалификации |
|
VII. Fill in the blanks with the words given below:
1.School-leavers are … many professions in our rapidly changing life.
2.The accountant’s … is to analyze and interpret the data of the
Ledger and the Trial Balance.
3.Auditors are usually independent certified accountants who … the financial records of the company.
4.Currently, however, outside audits are a normal and regular part of … practice.
5.He is to determine the ways in which the business may … in the future.
6.Auditors are … either regularly or on a part-time basis.
7.They are requested … solutions for these problems.
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8.New products and … are also prepared with the help of the accountant.
9.Auditors see that … transactions are recorded promptly and completely.
10.Accountants need to be … as they are responsible for analyzing and interpreting the data of the Ledger and Trial Balance.
current |
employed |
qualified |
offered |
business |
responsibility |
prepared |
advertising |
campaigns |
to propose |
grow |
review |
VIII. Answer the topic-based questions:
1.Is the choice of future occupation extremely important? Why?
2.School-leavers are offered many professions in our rapidly changing life, aren’t they?
3.What is the accountant’s responsibility?
4.What is your future speciality?
5.What can you tell about auditors?
6.How are auditor’s reviews called?
7.How often are they performed?
8.Are outside audits a normal part of business practice nowadays?
9.What is auditors’s duty?
10.What documents are prepared to report to the management on the state of the company’s fiscal affairs?
11.In what field are you planning to be engaged after graduating from the Institute?
IX. Translate the sentences into English:
1.После окончания школы вам придется принимать очень важное решение по выбору профессии.
2.Выбирая профессию, необходимо принимать во внимание стремления и желания молодого человека.
3.Выпускникам школ предоставляется широкий выбор профессий.
4.В настоящее время молодые люди отдают предпочтение профессиям, которые хорошо оплачиваются.
5.Ревизии обычно проводят раз в квартал, раз в полгода или раз в год.
6.До недавнего времени присутствие ревизора на предприятии наводило на мысль о каких-либо нарушениях в отчетности.
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7.В настоящее время ревизии стали обычным делом.
8.Задача аудиторов - обнаружить ошибки и выявить незаконные сделки.
9.О результатах проверки финансового состояния дел на сегодняшний день сообщается в управление.
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X. Study the table showing the spheres of business and finance in the USA, where the accounting profession can be applied.
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TITLE |
JOB DESCRIPTION |
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REQUIREMENTS |
STAR-TING |
COM-MENTS |
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SALA-RY |
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Accounting |
In a small company, writes |
High-school |
diploma |
$ 12,000 |
Entry |
into |
government |
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Clerk |
and types bills, statements, |
minimum. |
Commu-nity- |
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good |
starting |
point |
for |
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etc. |
Answers |
inquiries; |
colledge |
degree desired. |
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learning |
and |
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growing |
in |
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complies |
reports; |
handles |
General cle-rical skills |
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stable occupation. |
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payroll; balances accounts |
required, plus aptitude to |
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office work. |
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Accountant |
Provides |
a |
variety |
of |
Four-year college degree in |
$ 20,500 |
Affords |
opportunity |
for |
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(Public) |
accounting services |
to |
accounting |
or |
finance. |
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highly |
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diversi-fied |
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clients either as individuals |
MBA |
desired. |
Additional |
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experience |
with |
many |
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or as members of firms. |
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computer courses a must. |
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organizations. |
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High |
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grade-point |
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average |
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helpful. |
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Accountant |
Installs |
and |
maintains |
Four-year college degree in |
$ 21,000 |
Excellent opportunity for |
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(Private) |
accountting |
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system. |
accounting |
or |
finance. |
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career |
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path |
to |
top |
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Handles |
book-keeping; |
MBA |
desired. |
Additional |
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management |
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in |
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maintains |
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accountting |
courses in computing, taxes, |
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organization. |
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controls |
over |
inventories |
economics desirable. |
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and |
purchases. |
Audits |
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contracts, |
orders, |
and |
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vouchers. |
Prepares |
tax |
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returns. |
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Auditor |
Provides |
variety |
of |
Four-year college degree in |
$ 15,118 |
Competition |
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– |
keen. |
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121 |
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TITLE |
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JOB DESCRIPTION |
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REQUIREMENTS |
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STAR-TING |
COM-MENTS |
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SALA-RY |
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accounting |
services |
to |
accounting. |
Internship |
in |
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Apply well in advance of |
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various |
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agencies |
of |
public, |
industrial, |
or |
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graduation |
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government. |
May |
audit |
government |
accounting |
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contracts, |
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orders, |
and |
highly desirable. |
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vouchers. |
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Accountant |
Studies |
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financial |
data. |
MBA in accounting; four- |
$ 22,907 |
Excellent |
experience for |
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Develops |
and installs |
new |
year |
degree in |
accounting |
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later entry into business. |
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account-ting |
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systems. |
with |
experience or CPA |
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Prepa-res and evaluates |
certificate. |
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financial reports. |
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Budget |
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Evaluates |
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programs |
to |
MBA |
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in |
business |
$ 22,907 |
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130 |
Analyst |
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develop |
budgets; |
usually |
administration, |
economics, |
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develops |
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alternative |
accounting, or related field. |
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budgets as well. Keeps an |
Undergradute degree should |
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eye |
on |
debts |
and |
be in accounting or finance. |
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expenditures. |
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Examiner |
– |
Makes |
examinations |
and |
MBA |
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in |
business |
$ 27,716 |
Excellent |
growth |
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Savings |
and |
audits of savings and loan |
administration, |
economics, |
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potential |
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Loan, Farm |
associations, |
cooperative |
accounting, or related field. |
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Credit, |
or |
banks, |
and other |
financial |
Undergradute degree should |
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Investment |
organizations to de-termine |
be in accounting or finance. |
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Company |
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financial |
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soundness, |
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compli-ance |
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with |
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regulatory |
laws |
and |
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provisions, and integrity of |
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