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Scanning




3.4.2 Scan the text to determine whether these statements are true (T) or false (F), and if they are false say why:

1. Accountinginvolves recording and summarizing an organization’s transactions and reporting them in the form of financial statements.
2. Accounting is basically similar for charitable and governmental organizations, but for-profit organizations keep to their own accounting rules.
3. Most accounting information is stated in monetary terms and is designed to be useless in making economic decisions outside the firm.
4. Managerial accounting information specifically prepared to aid managers is used in different management functions: a) planning, b) budgeting, c) implementation, d) control, e) decision-making process.
5. The manager must forecast unanticipated events and alter previous plans if it is indispensable to adjust for the new conditions.
6. The accountants make use of accounting information in the control process to see that the work is done properly by the employees of the organization.
7. In most companies, managerial accounting provides the information for such types of the managerial decisions as financing, resource allocation, production and marketing ones.
8. As a rule, shareholders, bankers and other internal users need financial accounting information to find out how well the company is doing.
9. Many companies publish the information provided on a firm’s financial condition by different financial statements twice a year in a special report. This report also contains the auditor’s opinion as to the changes of the financial statements.
10. Accounting information must conform to certain standards in order to make the process of interfirm comparisons easier.

3.4.3 Scan the text and find the information to complete the following lists:

2. Managerial accounting information is used by management to:

A ________________________________________________________

B ________________________________________________________

C ________________________________________________________

D _______________________________________________________



E ________________________________________________________

 

2. The external users of accounting information seek answers to the following questions:

A ________________________________________________________

B ________________________________________________________

C ________________________________________________________

D _______________________________________________________

E ________________________________________________________

3.4.4 Scan the text and find the English equivalents for the following:

· бухгалтерский учет

· коммерческая организация

· благотворительное общество

· обязанность руководителя

· основная цель

· процесс принятия решений

· реагировать на неожиданные события

· быть включенным в утвержденный бюджет

· вопросы, относящиеся к фирме в целом

· для внутренних и внешних пользователей

· долгосрочное и краткосрочное планирование

· финансовые отчеты

· балансовый отчет

· отчет о прибылях и убытках

· отчет об изменениях в финансовом положении

· промежуточный отчет

· аудиторское заключение

· годовой отчет

· отчет о нераспределенной прибыли

· соответствовать определенным стандартам



3.4.5 Develop the following ideas. Make use of the active vocabulary, given in brackets:

1. Accounting is a system that provides information about the amounts of different resources used by different organizations.

(to record and analyze financial activities, to translates something into meaningful terms, to be used by interested parties, to require services, to generate statements, to keep track of something, business transaction, to be stated in the monetary form)

2. Implementation and control as well as planning are management functions.

(to be implemented, to take actions, to achieve the planned results, to make more detailed implementation plans, to be encompassed in the approved budget, to be routine, to react to unanticipated events, to adjust for the new conditions, a means of communication, motivation, attention-getting, appraisal)

3. Financial accounting informationis intended both for managers and for the use of parties external to the organization.

(to include shareholders, bankers, creditors, general public, government agencies; to furnish capital to a company; to sell one’s shares; to borrow money; to be sound; a high profitability; to fall due; an external user; ; to acquire an ownership interest; to earn satisfactory profit; to pay one’s debts; to pay increased wages; to offer something at reasonable prices; to earn a fare rate of return on one’s capital investment; to remain profitable)

4.Financial statements provide information on a firm’s financial condition, on changes in this position, and on profitability.

(to relate to the firm as a whole; to maintain records, an accounting period, the calendar year, fiscal year, outsiders, to pertain to the firm, to extend credit to somebody, to conform to certain standards, GAAP, financial statements, financial condition, profitability, an annual report, to contain the auditor’s opinion, the fairness of the financial statements)



Accounting principles are built on a foundation of a number of basic concepts.

(to pertain to the firm in its entirety, historical information, interfirm comparisons, to conform to certain standards, GAAP, IFRS, a basic similarity, to differ from country to country)


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