Socializing Asking for Instructions

Необходимость получить указание или совет в английском языке чаще всего выражается в форме вопроса с глаголом shall:

Shall I check these accounts? – Проверить эти счета?

Shall I leave a message in the office? – Оставить записку в офисе?

Вопросы		Возможные ответы
Shall I Shall we	do smth?	Yes, (please). Please, do. No, thank you. No, you needn’t.

1. Прочитайте мини-диалоги и воспроизведите их.

• Shall I check these documents?

• Please, do.

• Shall I call you at 8?

• Yes, I’ll be already in the office.

• Shall I help you with the transaction?

• No, thank you. I think I’ll finish it soon.

• Shall I check the balance?

• No, you needn’t.

2. Узнайте, что вы должны делать. Используйте данные ниже глаголы.

to check, to lend, to enter, to transfer, to prepare, to pay, to make adjustments, to withdraw money, to offer

Revision

1. Заполните пропуски словами из рамки.

journal, customers, accounts receivable column, amount, discount, cash, posted is recorded,

Any time a cash sale is made to ____, the transaction ____ in the cash receipts _____. In each case the credit entry is recorded in the ____. This account has to be ____ daily because each customer’s account must be reduced by the ____ of the payments made.

If the customer pays within the discount period he has the right to a ____ of some percentage. The effect of this discount is reflected in a reduction in the amount of ____ received.

2. Заполните пропуски предлогами, где необходимо.

1. Did you buy it ____ credit or ____ cash?

2. The book is full ____ interesting stories.

3. A single line is used ____ debits and credits ____ a special journal.

4. The entries ____ a journal are posted ____ different accounts.

5. Columns ____ special journals are reserved ____ usual accounts.

6. Transactions which are entered ____ the sundry column are then posted line ____ line ____ the appropriate ledger accounts.

7. Bookkeepers deal ____ discounts ____ the list price of goods.

8. These goods are sold ____ a discount.

9. Adjustments are made ____ the figures ____ the trial balance.

3. Заполните пропуски артиклями, где необходимо.

1. Once ____ month the bookkeeper has to verify that ____ requirements of ____ double-entry accounting are met.

2. If ____ debit column and ____ credit column of ____ trial balance agree, we can say that ____ trial balance is in ____ balance.

3. Every credit sale is recorded in ____ sales journal.

4. In many businesses a lot of sales are made on ____ credit rather than for ____ cash.

5. ____ sales journal records all ____ sales made during ____ day.

6. As ____ volume of ____ business transactions of ____ organization increases, ____ need to have various special journals becomes clear.

7. ____ business transactions that are not recorded in any of ____ four special journals are recorded in ____ general journal.

4. Употребите правильную форму глагола, данного в скобках.

A 1. – I’m afraid I (to lose) my umbrella.

• When you last (to use) it?

• It (to be) yesterday.

2. – You (to see) today’s newspaper?

• Not yet.

3. – You (to finish) checking the accounts?

• No, not yet. I (to do) about half.

4. – You (to be) here before?

• Yes, I (to spend) my holidays here last year.

• You (to have) a good time?

• Yes, I did.

5. – You (to pay) the bill?

• Yes, I (to pay) it while you (to be) away.

6. – The goods already (to arrive).

• When exactly they (to arrive)?

7. – The operations of the company (to result) in a large profit this year.

B. 1) Some pages (to cut) from this copy.

2) Financial statements (to prepare) after the journal entries (to transfer) to appropriate accounts.

3. Bookkeepers (to make) adjustments in the figures of the trial balance.

4. Accounts (to adjust) by the amount of profit and loss incurred in the previous period.

5. Bookkeepers (to post) the entries to a number of different accounts.

6. The check of the accounts shows that all entries from the journal (to post) to the ledger accounts.

7. When the last purchase of the product (to make)?

8. When many items for inventory (to purchases) on credit, a purchases journal (to use).

9. The money which (to draw) by the owners for personal use (to record) in the drawing account.

10. Last year a profit of two million pounds (to make) in the first six months.

5. Дайте развёрнутые ответы на вопросы.

1. What does the bookkeeper’s work consist of?

2. How does a page in a special journal differ from a page in a general journal?

3. Why is it necessary to have different types of special journals?

4. Why is it necessary to make adjustments in the figures of the trial balance?

5. What does the bookkeeper has to do when the owner draws money for his personal use?