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ACCOUNTING




1. The work people do is called economic activity. An accountant prepares accounting reports on the effects of human activities. It is accepted that if you work hard you earn enough money for food and clothes. Why should an accountant take into consideration basic human needs and the overall strategy of the firm? What is the role of an accountant in business?

2. An accountant should know everything about the financial situation of the firm to help the management in decision making and only in this case there would be no risks in producing and selling goods and the firm would not suffer losses. An accountant should get all information concerning goods to be sold and to be bought because an accountant prepares reports on the effects of transactions. Accounting reports are based upon accurate information. No accurate information - no trade. This information can be used to help in making current and future decisions. It is used by businessmen, bankers, government. An accountant is responsible for the effects of past decisions.

3. Most accountants regularly prepare two types of reports: income statements and balance sheets. One major tool for analysis is ratio analysis. A ratio analysis is the relationship of two figures. One figure deals with profitability. It is used as a measure of a firm's operating efficiency. And the second one deals with assets. It helps the firm to evaluate its current financial situation.

4. Accounting is also concerned with the interpretation of financial information. Many accountants do not directly get involved in decision making but when they do they are, performing a very important function. For every business the most important information is concerned with profits and losses (assets and liabilities). The income statement shows the difference between assets and liabilities over a period of time.

 

Пояснения к тексту

It is accepted that... – общепризнано, что

overall strategy – генеральная стратегия

decision making – принятие решений

ratio analysis – анализ коэффициентов

profitability - рентабельность

assets and liabilities – актив и пассив

V. Прочитайте 2-й абзац текста и ответьте письменно на следующий вопрос:

What is the role of an accountant in business?

 

ВАРИАНТ 2

I. Перепишите и письменно переведите на русский следующие предложения. Помните, что объектные и субъектные инфинитивные обороты соответствуют придаточным предложениям (см. образец выполнения 1)

1 He is said to have studied marketing very well

2. Marketing is known to be one of the systems of big corporations’ management

3. He expects to be invited to work for this firm.

II. Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на перевод независимого (самостоятельного) и зависимого причастных оборотов (см. образец выполнения 2).

1. Having travelled much he told interesting stories.

2. We watched them demonstrating the machine in operation.

3. There being no manual the machine was difficult to maintain.

III.Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на то, как переводятся условные предложения (см. образец выполнения 3).

1. If he has time he will help you.

2. The goods would be bought if you advertised them on TV.

3. If they had given us a 5% discount we would have bought the goods in bulk.

IV. Прочитайте и устно переведите весь текст. Перепишите и письменно переведите 2,3,4 абзацы текста.


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