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ACCOUNTING




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(Sam and Ann work in a large company. The are having dinner in the company cafe).

Sam: Hi, Ann. Glad to meet you. You looked very busy this morning. There were so many statements on your table.

Ann: Oh, Sam. This is the end of the year. The Accounting Department is very busy.

Sam: I know. We are all very busy, totaling accounts. But I’ve already turned in the report on my department.

Ann: Good.

Sam: So, how’s business?

Ann: I don’t know everything. I’m busy with some records and statements. I don’t have the whole picture. But I think the copany is doing very welll.

Sam: I’m sure of it. We have to keep our creditors and investors happy.

Ann: Well the balance sheet and profit and loss statement are ready. It is the end of the fiscal year. So everybody can check out the assets and liabilities, net worth and profit position of the company in the finincial statements.

Sam: Do oyu work with the pay checks?

Ann: Why are oyu asking?

Sam: I thought you could explain me the big difference between my gross pay and m net take-home pay.

Ann: The explanation take only one word – taxes. Actually the salaries are done through the computer.

Sam: Really?

Ann: Sure. We can’d handle any volume in a large company without computers.

Sam: you are right. Thank you for very interesting informatio.

Ann: Oh, it’s my pleasure. Let’s go to get some dessert.

Vocabulary

Accountig Department бухгалтерский отдел

Total accounts суммировать счета

Turn in the report сдать отчет

Profit and loss statement отчет по прибыли и убыткам

Assets and liabilities активы и пассивы

Net worth собственный капитал

предприятия

A financial statement финансовый отчет

A pay check платежный чек

Gross pay плата с вычетами

Net pay плата без вычетов

Tax налог

Salary зарплата

Fiscal year фискальный(бюджетный) год

Make up the dialogue. The questions will help you.

a) between an experienced accountant and a university graduate who has just begun to work as an accountant;

b) you are an employer and you want to hire an accountant, find out if he/she is an experienced enoughin accounting.

1. Do you total the accounts at the end of the year?

2. What are your usual activities at the end of the year?



3. When do you prepare a financial statement?

4. Why should you have more assets than liabilities?

5. Does the Accounting Department work on taxes?

6. What is the difference between your gross salary and net salary?

7.Is the difference etween gross salary and net salary big in this country? What does this difference depend on?


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