Деловой английский. Ускоренный курс (стр. 21 из 48)
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Text
At one of the sessions the participants of the Group discussed the subject of Accounting and Inter national Accounting Standards.
Here is a part of fhe lecture:
What is accounting?
Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organisation, etc.
Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called "Accounts" In the USA it is called "Financial statements". These accounts or statements are communicated to interested parties both within and outside the organisation.
Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.
Accounting is often referred to as the "language of business". And, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting are able to answer questions such as:
How much profit did the company make last year?
How much should I lend to the company?
Is this company more successful than its competitors?
How much can I withdraw from the company?
Was last year an improvement over the year before? etc.
Accountants are therefore those individuals specialised in the "art" of capturing the correct data, and preparing the most meaningful financial reports from that data. They are "producers" of financial information, which is then made available to "consumers" such as owners and lenders.
Accountants are assisted in their work by bookkeepers, who operate some form of accounting system, usually computerised, to help capture, accumulate, categorise, summarise and report the many thousands of transactions that affect an economic entity every year.
Words and expressions
| accounting | бухгалтерский учет и отчетность | |
| account | счет | |
| to define | [dI'faIn] | определять |
| It can be defined as... | Это можно назвать ... | |
| to measure | ['meZ@] | измерять |
| to record | записывать, учитывать | |
| relevant | соответствующий | |
| data | данные, факты | |
| datum | факт | |
| concerning | касательно | |
| particular | определенный | |
| entity | ['entItI] | юридическое лицо, орга |
| низация | ||
| to report | составлять отчет о | |
| reporting | отчетность | |
| to communicate | сообщать | |
| communication | сообщение | |
| information | сведения | |
| appropriate | [@'prouprIeIt] | соответствующий |
| appropriately | соответственно | |
| to summarise | суммировать | |
| summarised | суммированный | |
| in summarised form | в соответствующем сум | |
| мированном виде | ||
| to call | называть | |
| to be called | называться | |
| statement | заявление, отчет, выпис | |
| ка (по счету) | ||
| party | сторона | |
| interested parties | заинтересованные сторо | |
| ны | ||
| within | внутри, в, в пределах | |
| both within and outside the organisation | как внутри, так и вне самой организации | |
| user | пользователь | |
| decision | [dI'sIZn] | решение |
| auditor | ['þdIt@] | аудитор |
| range | диапазон | |
| a wide range of | широкий круг . | |
| profit | прибыль | |
| to lend (lent, lent) | давать кредит | |
| lender | кредитор | |
| successful | [s@k'sesful] | успешный |
| competitor | конкурент | |
| to withdraw (withdrew, withdrawn) | [wID'drþ, wID'dru, wID'drþn] | отзывать, отметить, убирать (зд снять со счета) |
| to improve | [Im'prüv] | улучшать (ся) |
| improvement | улучшение | |
| art | искусство | |
| to capture | зд. подбирать | |
| capturing | зд. подборка | |
| meaning | ['mÖnIÎ] | значение |
| meaningful | значимый | |
| meaningfully | многозначительно | |
| available | [@'veIl@bl] | имеющийся в наличии |
| to be made available | представить | |
| consumer | покупатель, потребитель | |
| owner | владелец | |
| to assist | помогать | |
| accountant | бухгалтер | |
| Accountants are assisted... | Бухгалтерам помогают .. | |
| bookkeeper | учетчик, младший бухгалтер |
| thousand many thousands of... 2 thousand to affect | тысяча тысячи 2 тысячи влиять |
Exercises
1. Read the following:
| • at one of the sessions discussed the subjecta part of the lecture | • it is the communicating of information both within and outside the organisation other users withdraw from the company |
2. Translate into Russian:
• accounting
accounts
financial statements (Am.)
measuring and recording of all relevant financial data
data concerning a particular entity
An entity is a business, government oiganisation or another organisation.
• communicating information
in an appropriately summarised form
They are communicated to interested parties.
Interested parties are within or outside the organisations
This information is useful and informative.
It is useful to present and potential investors, creditors and other users.
It helps them to make rational investment, credit and other decisions.
Accounting is a direct result of the work of accountants and auditors
• It helps to answer their questions.
Accountants capture the correct data and prepare reports.
This financial information is then made available to owners, lenders and other users.
Bookkeepers operate some form of accounting system.
3. Complete as in the text:
Accounting can be defined... the measuring and recording. . all relevant financial data.
... the UK such summarised form of financial reporting is called...
... the USA it is called...
Financial reporting provides information that is useful to... and other users.
Accounting is a direct result of the work of...
Accountants specialise in the art ... capturing the correct data and preparing reports... that data.
This financial information is made available to consumers such as...
Accountants are assisted in their work... bookkeepers.
Accountants report the many thousands... transactions that affect... every year.
4. Make sentences:
| • Accounting can be defined as | measuring recording | financial data financial data |
| • Financial reporting is called | in the UK in the USA | financial statements accounts |
| • This information is communicated to | owners |
| managers | |
| investors | |
| creditors | |
| lenders | |
| other users |
| • It helps them to make ra-tional | investment | decisions |
| credit | ||
| other |
5. Underline the auxiliary and modal verbs in the following questions:
How much profit did the company make last year?
How much can I withdraw from the company?
Is this company successful?
Was last year an improvement?
6. Match English and Russian equivalents:
| Accounting is often referred | Бухгалтеры осуществляют |
| to as the language of business | выборку необходимой информации. |
| a wide range of users of financial reporting | Они также занимаются подготовкой отчетов. |
| Accountants are individuals specialised in capturing the correct data. | Их финансовая информация предоставляется различным пользователям |
| They are also specialised in preparing reports | Бухгалтер делает выборку, подбирает, классифицирует, суммирует и составляет отчет по огромному множеству сделок и операций. |
| Their financial reporting is made available to diffeient users | Обычно каждая фирма или юридическое лицо осуществляет огромное количество сделок или операций ежедневно. |
| Accountants capture, accumulate, categorise, summarise and report thousands of transactions. | Бухгалтерский учет часто называют деловым языком |
| Usually thousands of transactions affect every economic entity every year | широкий круг пользователей финансовой информации |
7. Translate the text of the lecture into Russian.
8. Make word-combinations as in the model
| • 3 | transactions | |
| 5 | bookkeepers | |
| 8 | thousand | accountants |
| 10 | banks | |
| 25 | companies | |
| • thousands | of | entities |
| statements | ||
| decisions | ||
| consumers | ||
| owners |
9. Agree or disagree:
• The use of the word "thousand" is very easy.
• The word "hundied" is used in the same way.
• The figures are very important in accounting
• The woik of accountants is very important.
10. Sum up what the lecturer said about:
• accountants and bookkeepers
• financial accounting
Text
In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.
Here is a balance sheet sample distributed:
| ABICO INTERNATIONAL AND SUBSIDIARY COMPANIES CONSOLIDATED BALANCE SHEET as at December 31,1997 | ||
| 1997 | 1996 | |
| à Current Assets: | 15,000 | 11,800 |
| Cash | 9,000 | 6,920 |
| Marketable Securities | 1,200 | 1,080 |
| Receivables | 2,800 | 2,600 |
| Inventories | 2,000 | 1,200 |
| à Long-term Assets: | 5,443 | 3,200 |
| Property, Plant and Equipment | 1,056 | 0,950 |
| Investments | 0,200 | 0,100 |
| Receivables | 0,207 | 0,100 |
| Goodwill | 2,400 | 2,000 |
| Deferred Expenditure | 0,580 | 0,500 |
| à Total Assets | 20,443 | 15,000 |
| à Current Liabilities: | 3,000 | 2,600 |
| Loans | 2,000 | 1,800 |
| Payables | 1,000 | 0,800 |
| à Long-term Liabilities: | 4,300 | 3,200 |
| Loans | 4,000 | 3,000 |
| Other liabilities and provisions | 0,300 | 0,200 |
| à Total Liabilities | 7,300 | 5,800 |
| NET ASSETS EMPLOYED | 13,143 | 9,200 |
| à Shareholder's Interests: | 5,000 | 3,000 |
| Share Capital | 3,000 | 1,700 |
| Reserves | 2,143 | 2,000 |
| Retained Earnings | 2,000 | 2,000 |
| à Minority Interests | 1,000 | 0,500 |
| à Total Shareholder's Interest | 6,000 | 3,500 |
Words and expressions