- •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…
5. Ratio
The relationship between two figures is often expressed as a ratio. For example, instead of saying: Only 25% of customers preferred the new line we could write or say: Only one out of four customers preferred the new line. Only one in four... .
If you see two figures with a colon between them, e.g. 1:7 you would say a ratio of one to seven.
6. Numerical adjectives
When a number comes before a noun used as an adjective, the noun does not have an s: A ten pound note; a sixty dollar check a three hour flight; a two hundred million dollar loan
2. Write these numbers out as you would say them:
243 1,001 9,247 2bn $125m 0.05 8,980,000
5.8 2/3 5/9 1:3
3. Complete the table.
1/2 |
a half |
50% |
-/3 |
|
66% |
-/4 |
|
25% |
-/4 |
|
75% |
-/5 |
|
40% |
5/6 |
five sixths |
83% |
-/10 |
|
90% |
4. Say the following:
1) In my first job, in 1976, I earned £38 a week, which was exactly £1,976 a year.
2) Today they're buying $s at 1.3952 and selling them at 1.3957.
3) It's either 0.431 or 4.031, I can't remember.
4) £ 1,000,000? But that's over $1,590,000!
5) No, it's 12,231 not 12.231!
6) You can fax them on 066-22 27 47.
7) For further information, call 0171-359 0131.
8) He's 2m l1 tall, like a basketball player.
LISTENING
Situation: Metro-Polo Office Cleaning is a franchise organization. Its founder is Arturo Foscatelli, whose head office is in Rome. The small businesses which join his franchise are given training, allowed to use the Metro-Polo brand name and benefit from Metro-Polo's advertising. In return, each franchisee pays a quarterly subscription to the franchiser. In this unit we see if Metro-Polo's newest franchisee can manage to run the business and cope with all the financial paperwork involved.
Notes:
franchise − франшиза − право использования торговой марки
franchisee − франчайзи − держатель франшизы
franchiser − франчайзер − предоставитель франшизы
Characters:
Arturo Foscatelli is president of Metro-Polo Office Cleaning. He is Italian.
Patrick Flynn runs a Metro-Polo office cleaning franchise. He is British.
1. Patrick Flynn runs a Metro-Polo office cleaning franchise. He gets a visit from Arturo Foscatelli, the company's president. Listen to what they say. Why is Arturo visiting Patrick? (Dialogue 1)
2. This is the trial balance that Patrick prepared. Read through it carefully. Which of the names here are probably those of Patrick's customers? Why does the name Metro-Polo appear here?
METROPOLO OFFICE CLEANING
TRIAL BALANCE
as at 31/10/20…
Purchases 2406.00
Sales 12874.00
Stock at 1/8/2006 1050.00
Wages and salaries 3995.00
Advertising 2860.00
Postage 118.00
Petrol 263.00
Telephone 142.00
Premises (rent) 900.00
Gas and electricity 230.00
Vans (leasing) 840.00
Equipment (leasing) 390.00
Bank 3682.00
Cash 371.00
Midland Furniture 98.00
Goodies Ltd. 205.00
Wonder-Bar Security 36.00
Smith & Sons 582.00
Capital 7260.00