вар 4 accounting

II курс УЭФ
Вариант 4
I. Перепишите предложения. Подчеркните причастие II. Письменно переведите
предложения на русский язык.
1. The letter mentioned above should be sent to the beneficiary.
2. We hope the amount transferred to your bank will be duly received.
3. If mailed, a bank transfer is known as a mail transfer.
II. Перепишите предложения. Подчеркните инфинитив и письменно переведите
предложения на русский язык.
1. To select meaningful information for the management is the first problem to be
solved by accountant.
2. Competent accountants try to work out the effective accounting methods to be
used in practice.
3. A new approach to accounting education is necessary in order to improve its
standards.
III. Перепишите предложения. Подчеркните герундий и причастие I и письменно
переведите предложения на русский язык.
1. While verifying the balance sheet of this business we have come across some
false figures.
2. Drawing up an annual balance sheet demandsa lot of time and labor.
3. Yesterday we finished analyzing these accounts.
IV. Подберите определение к следующему слову и письменно переведите на
русский язык.
1. Transfer to the ledger a. Post
2. Net worth b. assets minus liabilities
3. Present c. current
V. Перепишите и письменно переведите текст.
Accounting
What is accounting? The American Institute of Certified Public Accountants has
defined accounting as follows:
Accounting is the art of recording, classifying and summarizing, in a significant manner
and in terms of money, transactions and events which are, in part at least, of a financial
character, and interpreting the results thereof.
It is significant to note that accounting is defined, as an art rather than a science. This,
of course, does not mean that accounting does not strive for accuracy in reporting. It
merely means that accounting is flexible in the sense that procedures may change to
meet changing conditions. Accountants are constantly striving to establish principles
and guides to their practice. A substantial body of accounting theory has evolved.