- •Unit 1 What Bookkeeping Is All About2 – 15
- •Part I Unit 1
- •Wordlist
- •Word-Building
- •Grammar Revision Simple Tenses (Present, Past, Future)
- •Word Study
- •11. Соотнесите слова (a) и их дефиниции (b).
- •Work on the Texts
- •Text a What Bookkeeping Is All About
- •7. Прочитайте текст в и ответьте на вопросы.
- •Socializing Telephone conversations
- •Introductions
- •Answers
- •Revision
- •Wordlist
- •Word-Building
- •Grammar Revision Конструкция there is/there are
- •Simple Present (Past) Passive
- •Действительный залог Страдательный залог
- •Придаточные предложения условия и времени
- •Word Study
- •Work on the Texts
- •Text a The Balance Sheet Assets and Liabilities
- •7. Прочитайте текст в и ответьте на вопросы.
- •Text b Historical Cost and Unit of Measure
- •Socializing Telephone conversations
- •Выражение благодарности
- •Revision
- •Letter to Shareholders
- •Wordlist
- •Word-Building
- •Grammar Revision Passive Infinitive
- •Modal Verbs should, must, to have (to), to be (to)
- •Word Study
- •Work on the Texts
- •Text a The Accounting Cycle
- •Socializing Asking for Information
- •Revision
- •Wordlist
- •Word-Building
- •Grammar Revision Past Participle
- •Present Perfect
- •Present Perfect and Past Simple сompared
- •Word Study
- •Work on the Texts
- •Text a Part I
- •Part II
- •Socializing Asking for Instructions
- •Revision
- •Part II unit I bookkeeping
- •Text c The Bookkeeping Profession
- •Unit II the difference betweena bookkeeper and an accountant
- •Text c Am I an Accountant or a Bookkeeper? What is the difference?
- •12. Match the words with the appropriate definitions:
- •Unit III accounting
- •Infinitive constructions (Инфинитивные обороты)
- •Text c The Accounting Profession
- •Unit IV audit
- •Text c audit
- •Терминологический словарь
Grammar Revision Конструкция there is/there are
Конструкция there is/ there areупотребляется, когда нужно указать в первый раз на то, что какой-то предмет или лицо находится в определённом месте.
There is a document on the table. There is a man in the office.
Эти предложения соответствуют русским с указанием места в начале предложения.
На столе какой-то документ. В офисе какой-то мужчина.
-
Утвердительная форма
Отрицательная форма
There isa computer in the office.
There are two computers in the office.
There isa printer and two computers in the office.
There is nocomputer in the office.
There isn’t anycomputer in the office.
There are nocomputers in the office.
There aren’t anycomputers in the office.
Вопросительная форма
Краткие ответы
Is therea computer in the office?
Are thereany computers in the office?
Yes, there is.
No, there isn’t.
Yes, there are some.
No, there aren’t any.
Переведите на русский язык.
There are four restaurants at the hotel.
There aren’t any mistakes in the text.
Is there a motel in this town?
Are there any parks in this city?
There are two messages for you.
There are no visitors in the building.
There are many entries in the journal.
Are there many owners in this business?
How many columns are there in this document?
Are there any new entries in this journal?
Употребите правильную форму конструкции there is/ there are.
There (are, is) a nice park in our city.
There (is, are) some letters on your table.
There (are, is) five tables in our office.
There (are, is) some mistakes in the financial statement.
There (is, are) a newspaper, two books and some letters on the table.
There (is, are ) five cinemas and a theatre in our city.
There (is, are) few entries in the journal.
How many institutes (are, is) there in your home town?
Simple Present (Past) Passive
-
to be + 3-я форма глагола
В отличие от русского языка, в английском языке прямое, косвенное или предложное дополнение могут выступать в качестве подлежащего в пассивной конструкции. При этом название лица (или предмета), совершающего действие, неизвестно или неважно (при необходимости его можно передать с помощью существительного с предлогом by).
Действительный залог Страдательный залог
Active VoicePassive Voice
We list this item as an asset. This item is listed as an asset.
Эта позиция записывается в актив.
We list these items as assts. These items are listed as assets.
Эти позиции записываются в актив.
They told us to use another method. We were told to use another method.
Нам сказали, чтобы мы использовали другой метод.
Everybody spoke about the new film. The new film was much spoken about.
О новом фильме много говорили.
They always laugh at him. He is always laughed at.
Над ним всегда смеются.
Переведите на русский язык.
The goods were sold at a profit.
Business records are kept on computer disks.
Quill pens were used in the past.
All transactions are recorded in the journal.
Journal entries are transferred to the accounts.
Every credit entry is balanced by a debit entry.
The problem was settled yesterday.
A lot of money is spent on the project every year.
These items are usually listed as liabilities.
This machine was purchased on credit.
This sum was lent to the partnership.
These expenses are shown in the profit and loss account.
Heavy losses were incurred as a result of this mistake.
The account was closed by the bookkeeper.
Выберите правильный вариант.
A lot of money (saves, is saved) every month.
Credit cards (use, are used) all over the world.
A payment order (sent, was sent) yesterday.
Yesterday we (were sent, sent) a payment order to the bank.
Transactions (enter, are entered) in the left-hand column.
A debit (enters, is entered) in the left-hand column.
A credit (enters, is entered) in the right-hand column.
The decisions which (made, were made) involved many difficulties.
The questions which (are asked, ask) can be very difficult for the teacher.
We (transferred, were transferred) a big sum of money to our partners.
A big sum of money (were transferred, was transferred) to the bank.
Составьте предложения.
Journal entries |
|
earned |
from the total sum. |
The expenses |
are |
listed |
very easily. |
A profit |
|
classified |
to the accounts. |
Heavy losses |
is |
turned into |
as current assets. |
Inventories |
was |
transferred |
as short-term and long-term. |
Demand deposits |
|
subtracted |
yesterday. |
Liabilities |
were |
incurred |
last year. |
Прочитайте следующие мини-диалоги и воспроизведите их.
Is golf played in Russia?
Yes, it is. But it’s not very popular.
Are good films shown in your cinemas?
- I don’t know. I don’t often go to the cinema.
In what shop is this book sold?
In the center of Krasnodar.
Переведите на английский язык.
Деньги переводятся с одного счёта на другой.
Дебет всегда вносится в левую колонку.
Кредит всегда вносится в правую колонку.
Результаты деятельности (operatingresults) были представлены в финансовой отчётности.
Операция, которая кредитуется в одном месте, дебетуется в другом.
Эти методы сейчас не используются.
Сделки регистрируются в журнале.
Крупная сумма денег была израсходована на этот проект в прошлом году.