Answers

Pleased to meet you. Рад познакомиться с вами.

Nice to meet you.

Nice meeting you.

A pleasure to meet you.

2. Прочитайте и разыграйте следующие мини-диалоги.

• Let me introduce you, Mary. This is Charles Hammond. Charles, this is Mary.

• How do you do, Mary?

• How do you do, Charles?

• I think you two have already met. Steve Brown – Ann Randel.

• How are you, Ann?

• Fine. And how are you, Steve?

• Nice to meet you.

• It’s nice to meet you too.

• Well, if you’ll excuse me, I have to go now.

• It was nice meeting you.

• I was very glad to have met you too. Hope to see you again sometime.

Revision

1. Заполните пропуски подходящими словами из рамки.

accounts, in the right-hand column, in the left-hand column, owners, chronological order, spent, financial reports, received, be equal, at a profit, a decision, managers, accountant, financial reports

Bookkeepers record transactions every day. They enter debits and credits in the journal in _____. Then they transfer journal entries to various _____. A debit is _____. A credit is _____. Debits and credits must _____ to each other. Bookkeepers use accounting entries for many _____.

The owners of the business know how much money the business _____ and how much it _____.

The _____ and _____ of the business need some accounting knowledge to understand what the _____ tells them. Investors and others will need accounting knowledge too to read and understand the _____. Then the investors and the general public will be able to make _____ about future investments. There are two main questions that the managers, owners and investors want to know: first, is the business operating _____ ? Second, will the business operate in the future or close down?

2. Заполните пропуски предлогами, где необходимо.

1. Bookkeeping consists ___ keeping records of transactions.

2. In the past bookkeepers kept business records ___ big books.

3. The business lost ___ value last year.

4. What company are you working ___ ?

5. We want to know how much money has come ___ the business.

6. Businesses sell or buy goods and services ___ a profit.

7. The money can be ___ the form ___ cash, check or money order.

8. Bookkeepers are responsible ___ keeping records ___ transactions.

9. Transactions are recorded ___ chronological order.

10. Journal entries are transferred ___ various accounts.

11. A debit is always ___ the left-hand column.

12. A credit is always ___ the right-hand column.

3. Заполните пропуски артиклями, где необходимо.

1. ___ business consists of selling and buying at ___ profit.

2. Many things have changed but ___ principle remains the same.

3. Now ___ bookkeepers use ___ same methods when they work for different companies.

4. ___ sole proprietorship, ___ partnership or ___ corporation are various ownership forms.

5. Business is ___ game with many players and bookkeepers keep ___ score.

6. Any transaction involves ___ money.

7. ___ money which you transferred to this account is for bonuses.

8. ___ first responsibility of ___ bookkeeper is to record all the transactions.

9. In ___ journal ___ bookkeeper registers transactions in ___ chronological order.

10. ___ bookkeeping entry is either ___ debit or ___ credit.

4. Дайте развёрнутые ответы на вопросы.

1. What activities does business involve?

2. What forms do businesses take?

3. What is the origin of the word “bookkeeper”?

4. What information do bookkeepers record in their books?

5. What bookkeeping methods do different businesses use?

6. What does a transaction involve?

7. How do bookkeepers prepare financial reports?

8. What two columns are essential in bookkeeping?

9. What is the basic principle of double-entry bookkeeping?

Unit 2

Texts: Text A: The Balance Sheet. Assets and Liabilities.

Text B.

Grammar: Simple Present Passive

Simple Past Passive

Конструкция there is, there are

When/if - clauses

Word-building: суффикс прилагательных -al

Word study: like, unlike, due, to fall due

Socializing: Telephone conversations (continued)

Expressing gratitude