- •The ok accountant успешный бухгалтер
- •Contents
- •От авторов
- •Unit 1 What Is Accounting
- •Accounting
- •Exhibit 1. Users and Uses of Accounting Information
- •Information
- •|Unit 2. Evolution of accounting
- •Venture Trading
- •Early History
- •Unit 3 accounting profession
- •The Profession of Accounting in the usa
- •Nature of Accounting Work
- •The Changing Genderization of the Work Force
- •Unit 4 Bookkeeping getting started
- •Bookkeeping
- •2. Complete the following sentences by using Gerunds of the verbs in brackets; translate the sentences into Russian.
- •1. Referring to round figures
- •2. Percentages
- •5. Ratio
- •Drawings 3672.00
- •Unit 5 financial reporting
- •Financial Statements
- •The Balance Sheet
- •Text 3 The Income Statement
- •Intangible asset accounts receivable short-term liabilities bank debts
- •Snark International Balance Sheet
- •31 December ___
- •Supplementary reading Unit I What Is Accounting Accountancy
- •Early History of Accounting
- •The Forms that Companies Take
- •Changing Skills, Changing Job Titles
- •Deloitte Touche Tohmatsu
- •Real People Profiles
- •Interviewing Tips
- •Bookkeeping
- •Tapescripts
- •Dialogue 1
- •Dialogue 2
- •Answer Key
- •Appendix Guidelines to Summarizing and Abstracting Summaries
- •Steps in Summarizing
- •Abstracts
- •Introducing the subject / theme of the text:
- •Introducing the key ideas, facts and arguments:
- •● The author makes/gives a comparison of … with… / between … and…
2. Complete the following sentences by using Gerunds of the verbs in brackets; translate the sentences into Russian.
1) (То keep) records accurately is very important both for a company and tax authorities (власти). 2) After (to post) the data the bookkeeper began (to calculate) debit and credit balances. 3) Double-entry bookkeeping speeds up (to check) accounts by (to show) whether they are in balance. 4) The bookkeeper informed the Financial Manager of the first three steps of the accounting cycle (to complete) by his department. 5) The bookkeeper remembered (to record) the data concerning this transaction on the computer. 6) The company's manager insists on (to keep) detail recording of daily sales by all salesmen (продавец). 7) The director was against the idea of a preliminary meeting (to hold) before the main conference. 8) In (to decide) how much labour to employ, the firm looks for the highest possible profit. 9) The new inexperienced bookkeeper was suspected of (not to detect) the error while (to check) the company's debits and credits. 10) The accountant is interested in the trial balance (to draw up) by the bookkeeper as soon as possible.
FOCUS ON FUNCTIONS
The Language of Figures
In business, people are constantly working with figures. Invoicing, cash flow projections, profit and loss accounts, sale forecasts and so on, all involve figures and calculations. Make sure you remember how to write and say figures correctly.
1. Referring to round figures
1.1 In British English, for numbers over 100, the word and is used before the last two figures. This is not the case in American English.
241 − two hundred and forty-one (AmE: two hundred forty-one).
5,007 − five thousand and seven (AmE: five thousand seven).
Note that a comma (,) separates the thousands from the other figures.
1.2 For a number over 100, e.g. 125, we would say:
a hundred (and) twenty-five
but for 4,125 we would say: four thousand one hundred (and) twenty-five (not * a hundred).
We say a thousand (= 1,000) but one thousand before a number of hundreds:
1,600 − one thousand six hundred
1.3 The numbers hundred, thousand, million and billion do not usually take 's' when we refer to a precise figure.
We spent exactly five thousand dollars.
nine million six hundred (and) five thousand three hundred and sixty one. (9,605,361)
1.4 Hundreds /thousands /millions are used for approximate amounts:
We spent hundreds of thousands of dollars on travel last year.
1.5 The abbreviation for million is m; bn is used for billion: $250m;
a potential market of 1 bn people (A billion is a thousand million, (1,000,000,000)).
2. Percentages
2.1 Per cent is the British spelling, the American English spelling is percent. (The stress is on the second syllable per cent).
2.2 Note that an expression like increase the rate from 4 to 6 per cent is ambiguous. It may mean that it is now 4 per cent and may become 6 per cent or that the increase is between 4 and 6. It is better to say: an increase of between 4 and 6 per cent.
When there is a dash between two figures it is pronounced to: 20-30% from twenty to thirty per cent
3. Decimals
We use a decimal point (.) to divide the whole number from the number less than zero. Decimals are said as: 0.06 − nought point nought six; 0.24 - nought point two four; 1.375 − one point three seven five; 92.8 − ninety two point eight.
In American English, the word nought is replaced by zero (Zero point two four).
4. Fractions
Fractions are expressed as follows:
1/6 a (/one) sixth (16.6%)
1/3 a (/one) third (33.3%)
1/5 a (/one) fifth (20%)
3/4 a three quarters (75%)