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12. Match the words with the appropriate definitions:

  1. order a) a thing bought or the action of buying smth

  2. purchase b) a book in which a firm records its

financial transactions

  1. single-entry c) a dealership or a financial transaction in a

company

  1. double-entry d) professional functions and obligations

  1. daybook e) using only one column(debit or credit) in

a ledger

  1. cashbook f) an accounts clerk responsible for the whole

financial dealership

  1. ledger g) a formal written instruction that allows the

holder to be supplied with goods

  1. service h) using both columns(debit and credit) in a

ledger

  1. duties i) a journal of daily transactions

  1. a full charge bookkeeper j) a journal of receipts and expenditure

  1. Translate Text C using a dictionary.

Unit III accounting

  1. Pay attention to the correct pronunciation of the international words from the text below. Give their Russian equivalents without a dictionary. Remember that many English words in the same form can be translated as different parts of speech.

professional, public, private, sphere, balance, period, standard, uniformity, presentation, informative, summarize, efficiency, measure, consensus, series, classify, identify, document, chronological, dividend, partnership, list, date, calendar, capital, category, minus, principle.

  1. Translate the following noun combinations:

management levels, equity issue, cost efficiency measures, tax management, a purchase order, sales journal, purchase journal, cash receipt journal, disbursement journal, ledger accounts, math error, cash flow, income statement, net income, dividend information, ownership equity, company expenses, deposit account

  1. Translate the following word combinations from the text:

a persistent demand, a body of rules, various users, levels of management, the preparation of financial statements and report, a corporate ladder, mergers and acquisitions, a series of activities, a reporting period, an accounting cycle, a recognizable event, an appropriate journal, a trial balance, adjusting entries, balance sheet, assets and liabilities, retained earnings, gains and losses, to make sure, a sole proprietorship, net assets, equity accounts

Grammar Revision: The Infinitive (Инфинитив)

FORMS OF INFINITIVE (Формы инфинитива)

Группа времен

Active Voice

Passive Voice

Simple

to do делать

(вообще)

to be done быть сделанным (вообще)

Continuous

to be doing делать

(в определенный момент)

_

Perfect

to have done сделать (уже)

to have been done

быть сделанным

(до определенного момента)

Функции инфинитива

  1. Подлежащее

To choose a profession properly is very important.

Правильный выбор профессии очень важен.

  1. Определение

Here are the managers to choose new clerks for the office.

Вот менеджеры, которые будут отбирать новых сотрудников для офиса.

  1. Обстоятельство цели

To choose a profession you should have a clear idea of it.

Чтобы выбрать профессию, вы должны иметь о ней ясное представление.

Часто используется выражение in order to - для того чтобы.

In order to choose a profession you should have a clear idea of it.

  1. Translate the sentences with Infinitive:

  1. There is a body of rules established in accounting to make financial data more informative.

  2. To avoid double counting is important for saving a working time of the accountants.

  3. To avoid double counting accountants prepare reversing journal entries.

  4. A balance sheet to have been presented by the 1-st of April is prepared.

  5. The accountants worked hard to have prepared a balance sheet promptly.

  6. Managers discussed possible decisions to be made next month.

  7. Managers were delighted to be making a proper decision.

  8. This accountant is quite experienced to control the entire work.

  9. The Controller says to have been working in that company before his new appointment.

  10. In order to make sure that debits equal credits the trial balance is prepared.

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