- •Таврійський державний агротехнологічний університет
- •Англійська мова посібник з розвитку навичок читання та говоріння
- •«Облік та аудит»
- •Contents
- •VI. Checking facts and ideas. Decide if these statements are true or false. 44
- •It’s General Regulatory Scheme in Relation to Ukrainian Accounting 83
- •I. Read the text and give the definition to the term 'accounting'.
- •VI. Read the text without a dictionary and answer the question: “How is accounting used in everyday life?” Accounting in everyday life
- •VII. Read the text and find out its main idea.
- •II. Answer the following questions:
- •V. Look back at the text and choose the correct words to go together.
- •VIII. Check your grammar.
- •IX. Check your grammar.
- •Talking points
- •Unit II Occupational Opportunities in Accounting
- •I. Read the text and distinguish between accountants, bookkeepers and accounting clerks.
- •III What meaning have the following word combinations in the text?
- •IV Complete each sentences with a word or phrase from the text.
- •V. Check your grammar.
- •Insert the article (a, an, the or ø) where it is necessary.
- •VI Read the text and find out the difference between a public accountant and a private accountant. Accountants
- •VII. Put these words into the correct order to form the questions. Answer the resulting questions.
- •VIII. Which words are missing from the following sentences?
- •IX. Read the text and explain a bookkeeper’s tasks. Bookkeepers
- •X. Read the text and determine accounting tasks to be done by accounting clerks and general office clerks. Accounting Clerks
- •General Office Clerks
- •XI. What meaning have the following word combinations in the text?
- •XII. Match the names of the jobs with their definitions. (More than one variant is possible).
- •XIII. The following sentences have mistakes. Correct them.
- •XIV. Check your grammar.
- •Unit III Building Careers in Accounting
- •I. Read the text and arrange accountants' jobs in order of their importance.
- •VII. Using the information from the text
- •VIII. Talking points.
- •IX. Check your grammar.
- •X. Check your grammar.
- •Unit IV Branches of Accounting
- •Guess the meaning of the following international words.
- •II. Read the text and name the main branches of accounting and determine their functions.
- •Management accounting
- •III. Translate the following word combinations.
- •C) external and internal auditors' functions. Unit V Types of Private Sector Organization
- •I. Read the text and determine the main features of unincorporated businesses.
- •II. Answer the questions.
- •III. What meaning have the following words and word combinations?
- •V. Complete the table using the information from the text.
- •VI. Put a word or phrase in the correct place to complete the following sentences.
- •VII. Rewrite the following sentences replacing the words underlined with the expressions from the text which have similar meanings.
- •VIII. Check your grammar.
- •IX. Give at least two examples from your own experience of:
- •Unit VI The Users of Financial Information
- •II. Read the text, name the users of financial information and say what they are interested in.
- •III. Answer the questions.
- •IV. Match the following concepts with their definitions.
- •VII. Check your grammar.
- •VIII. Check your grammar.
- •IX. Using the information from the text
- •Unit VII Steps in the Accounting Cycle
- •I. Read the text and describe the first two steps in the accounting cycle.
- •Part (a)
- •III. What meaning have the following word combinations in the text?
- •VI. Read the text and say what a trial balance is prepared for.
- •VII. Check your grammar.
- •VIII. Using the information from the text
- •Unit VIII Steps in the Accounting Cycle Part II
- •I. Read the text and name the main financial statements.
- •II. Answer the questions:
- •III. What meaning have the following word combinations in the text?
- •IV. Complete each sentence with a word or phrase from the text.
- •VI. Checking facts and ideas. Decide if these statements are true or false.
- •VII. Read the text and explain what the accounting equations mean. The fundamental accounting equation
- •VIII. Check your grammar.
- •IX. Translate the text in the written form. Assets
- •X. Using the information from the text
- •Unit IX The Balance Sheet
- •I. Read the text and describe the major sections of the balance sheet.
- •III. What meaning have the following word combinations in the text?
- •VI. Look back at the text and choose the corrects words to go together.
- •VII. Rewrite the following sentences replacing the words underlined with the expressions from the text which have similar meanings.
- •VIII. Word building.
- •IX. Check your grammar.
- •X. Translate the text in the written form.
- •XI. Using the information from the text
- •Unit X The Income Statement
- •I. Read the text and tell what the income statement shows.
- •Table 2: Any Company, Inc.: Income Statement for the
- •IV. Which words are missing from the following sentences?
- •V. Make pair of words from upper and lower lists. Translate the resulting word combinations.
- •VI. Checking facts and ideas. Decide if these statements are true or false.
- •VII. Using Table 2 determine what the company’s income statement shows.
- •VIII. Check your grammar.
- •IX. Check your grammar.
- •X. Translate the text in the written form. Cost of goods sold1
- •Unit XI The Statement of Cash Flows
- •I. Guess the meaning of the following international words.
- •II. Read the text and determine the three major groups of activities cash flows result from.
- •VI. Checking facts and ideas.
- •Table 3: Any Company, Inc.: Statement of Cash Flows
- •III. Answer the questions.
- •IV. Read and translate the following word combinations.
- •VII. Using Table 3 determine what is recorded in the company’s statement of cash flows.
- •VIII. Check your grammar.
- •IX. Read the text and say what consolidated statements reflect and include. Consolidated Statements.
- •X. Translate the text in the written form. Disclosure1 and auditing requirements.
- •Unit XII Measurement Principles Asset Value
- •I. Read the text and say what factors value depends on.
- •II. Answer the questions.
- •III. What meaning have the following words and word combinations?
- •V. Look back at the text and choose the correct words to go together.
- •VI. Translate the text in the written form. Asset Сost1
- •VII. Complete the sentences with words or word combinations from the text “Asset Cost”.
- •VIII. Check your grammar. Use the necessary form of the Passive Voice.
- •IX. Using the information from the text
- •I. Read the text and find out what the two sets of estimates required for recognition of income are.
- •III. What meaning have the following word combinations?
- •V. Find the pairs of synonyms.
- •VI. Translate the text in the written form. What are Revenues?
- •VII. Agree or disagree. Express your own opinion.
- •VIII. Check your grammar.
- •IX. Using the information from the text
- •I. Read the text and try to explain the concepts “straight-line depreciation” and “declining-charge depreciation”.
- •II. Answer the questions.
- •III. What meaning have the following word combinations?
- •IV. Put a word or phrase in the correct place to complete the following sentences.
- •VI. Agree or disagree.
- •VIII. Check your grammar.
- •IX. Check your grammar.
- •Unit XV Problems of Measurement
- •I. Read the text and determine the problems of measurement.
- •III. What meaning have the following word combinations?
- •VI. Read the text and describe the event called a gain. Gains
- •VII. Using the information from the texts
- •VIII. Discussion.
- •IX. Check your grammar.
- •Unit XVI Managerial Accounting Budgetary Planning
- •I. Read the text and say what the budgets are prepared for.
- •II. Answer the questions.
- •III. What meaning have the following word combinations in the text?
- •VI. Look back at the text and choose the correct words to go together.
- •VII. Read the text, give the title for it and answer the question “What are the functions of accounting personnel in the planning process?”
- •VIII Read and retell the text.
- •IX. Check your grammar.
- •X. Using the information from the texts
- •Unit XVII Cost Finding
- •I. Read the text and determine the main methods of cost finding.
- •II. Answer the following questions.
- •III. What meaning have the following word combinations?
- •VII. The following statements have mistakes.
- •VIII. Read the text and answer the question:
- •IX. Translate the text in the written form. Cost and profit analysis.
- •X. Using the information from the texts
- •Unit XVIII Other Purposes of Accounting Systems
- •I. Guess the meaning of the international words.
- •II. Read the text and find out what accounting systems provide.
- •III. Answer the following questions.
- •IV. What meaning have the following word combinations?
- •VI. Read the text and answer the question:
- •VII. Read the text. Divide it into paragraphs. Give the title for each part. Retell the text. Bookkeeping
- •VIII. Using the information from the text
- •IX. Building your vocabulary.
- •Unit XIX Summary Structure
- •I. Learn the following instructions.
- •II. Read the text and make up the summary. Accounting and Financial Reporting in Ukraine
- •Unit XX The Accounting System of Great Britain and Northern Ireland:
- •It’s General Regulatory Scheme in Relation to Ukrainian Accounting
- •Key Terms Glossary
- •Bibliography
IX. Translate the text in the written form. Assets
Assets are what a business owns, but they are also more than that. Assets include productive items (such as equipment, buildings, land, furniture) that contribute to generating income, as well as intangibles1of value such as patents or copyrights.
Assets are listed according to their liquidity. Liquidity refers to how fast an asset can be reconverted to cash. For example, land is considered highly non-liquid because it takes much time and paperwork to sell land. On the other hand, stock is considered highly liquid because it can be sold within minutes.
Based on liquidity, assets are divided into three categories:
1. Current assets2- items that can be converted to cash within one year.
2. Fixed assets – items such as land, buildings, and fixtures that are relatively permanent.
3. Intangible assets – items such as patents, copyrights (that have no real physical form).
Notes
1. intangibles- нематериальные активы
2. current assets – оборотные средства
X. Using the information from the text
1. Name the three main financial documents.
2. Explain the difference between the balance sheet and the income statement.
3. Prove that the statement of cash flow is an important financial statement.
Unit IX The Balance Sheet
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Grammar: Participles
Wordlist
accounts receivable |
рахунки дебіторів |
счета дебиторов |
amount |
сума, кількість; дорівнювати |
сумма, количество, составлять (сумму) |
bond |
облігація, тривале зобов’язання |
облигация, долговое обязательство |
current assets |
оборотні кошти |
оборотные средства |
current liabilities |
короткотермінова заборгованість, що має бути повернена на протязі року |
краткосрочная задолженность, подлежащая возврату в течение года |
deferred taxes |
відстрочені податкові платежі |
отсроченные налоговые платежи |
fixed assets |
довготермінові активи |
долгосрочные активы |
inevitably |
неминучо |
неизбежно |
lender |
кредитор |
кредитор, заимодавец |
lodge |
подати, пред’являти |
подать, предъявлять |
net assets |
нетто-активи; активи, зменшені на суму привернутих коштів |
нетто-активы; активы, уменьшенные на сумму привлеченных средств |
on … behalf |
від імені |
от имени |
retained earnings |
нерозподілений прибуток |
нераспределенная прибыль |
total assets |
загальна вартість активів |
общая стоимость активов |
wages payable |
заборгованість по заробітній платні |
задолженность по заработной плате |
working capital |
власні оборотні кошти |
собственные оборотные средства |