7. Из приведенных вариантов ответа укажите номер предложения, содержащего правильный ответ на поставленный вопрос:

What does the conversion privilege allow the bondholders to do?

1..... to convert their investment into a stated number of shares of common stock.

2..... to open an account.

3.... to lend their money.

2 семестр. Вариант 2

I. Перепишите следующие предложения, определите в каждом из них видо-временную форму и залог глагола-сказуемого. Переведите предложения на русский язык.

1. Professions in accounting can be divided into four field.

2. Each field of accounting represents a challenging career.

3. All outside users were generally satisfied with less detailed information than managers.

2. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на разные значения слов it, that, one.

1. Financial accounting refers to accounting information that is used by internal management.

2. To obtain the world-recognized accounting qualification, the title of Certified Charted Accountant in Great Britain one must pass 14 examinations.

3. It is produced annually.

3. Перепишите предложения и переведите их на русский язык, обращая внимание на разные значения глаголов to be, to have, to do.

1. The task of managers is to set plans for the business.

2. Candidates also must have a minimum of three year practical experience.

3. An accountant has done this report.

4. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на бессоюзное подчинение.

1. I think each field of accounting represents a challenging career.

2. The company he works deals with selling goods.

5. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на функцию инфинитива.

1. To obtain the world-recognized accounting qualification, the title of Certified Charted Accountant in Great Britain one must pass 14 examinations.

2. The task of managers is to set plans for the business and to ensure that those plans are achieved.

3. The purpose of auditing is to give professional opinion as whether the company’s financial reports fairly represent its financial position and operating results.

6. Прочтите и письменно переведите текст, предварительно вставьте пропущенные слова по смыслу (actual, forecast, practice, taxes, choice, careers).

Making a career in accounting

In many countries accounting offers interesting, challenging and well-paid … careers today. Professions in accounting can be divided into four fields: management accounting, financial accounting, public accounting and accounting education. Each field of accounting represents a challenging career.

Management accounting refers to the provision of economic information to help managerial decision-making and control. The task of managers is to set plans for the business and to ensure that those plans are achieved. In order to help in the setting of plans managers need … information. For example, they may wish to assess the future outcomes of possible strategies. By providing information on likely benefits and costs associated with each strategy, the accounting system ensures that manager’s strategies are right or wrong. Top management very often depends on the management accountant for information necessary for decision-making.

Financial accounting refers to accounting information that is used by internal management and by outside organizations. (Governments, banks) All outside users are generally satisfied with less detailed information than managers. Financial accounting reports are produced less frequently than management accounting reports. Financial reports are produced annually, management reports are produced monthly. Financial accounting reports rarely include forecast information and focus on … results achieved.

The field of public accounting offers services in auditing, and management consulting for a fee. The purpose of auditing is to give professional opinion as whether the company’s financial reports fairly represent its financial position and operating results. Auditors test the accounting records. They must prove cash balances, confirm physical inventories and verify the amounts owned by customers. As for tax services, accountants help businesses in preparing tax returns and complying with tax laws.

Accounting educators provide another career …. They perform effective teaching, publishing research findings and influencing top students to pursue careers in accounting.

To obtain the world-recognized accounting qualification, the title of Certified Charted Accountant in Great Britain one must pass 14 examinations. Candidates also must have a minimum of three year practical experience. In order to obtain the title of Certified Public Accountant in the USA the candidate must pass examination in accounting … account theory, auditing and business law.