Text 6 what kinds of people make good accountants?

Exercise 6.1

Study the vocabulary:

1	comprehension	1	розуміння
2	figure	2	цифра
3	basic mathematical concepts	3	основні математичні поняття
4	reasonably	4	розумно, прийнятно
5	sufficient	5	достатній, обґрунтований
6	to keep track	6	відслідковувати
7	strand	7	нитка, напрямок
8	to disentangle	8	виплутувати, звільняти
9	crucial	9	ключовий, значущий, важливий
10	confidence	10	впевненість
11	professional judgement	11	професійна думка (оцінка, погляд)
12	a sweat-shirt	12	бавовняна трикотажна сорочка
13	self-assured	13	самовпевнений syn. self-confident
14	spiky hair	14	кудлате волосся
15	be swayed	15	бути під впливом
16	coherent	16	логічний, послідовний
17	consistent	17	послідовний

Exercise 6.2

Read and translate the text:

You are unlikely to make a good accountant if you think that arithmetic and maths are beyond your comprehension. But that does not mean that mathematical geniuses make the best accountants. They almost certainly do not, as you have to be interested in other things besides figures and calculations. If you are reasonably at home with basic mathematical concepts, and know how to use a calculator, that should be sufficient.

Another important quality is the ability to think clearly, and keep track of many different strands in what may be a confused mass of figures. If you can keep hold of the various strands, and disentangle them so as to present a coherent picture that is consistent, you should be able to acquire the necessary techniques for compiling and presenting accounts. A liking of crosswords and other puzzles is probably a good indication of analytical skills which are crucial for accountants.

Then you must be able to put down your thoughts and conclusions simply and clearly, so that they can be understood not only by other accountants, but also clients or management without accountancy training. All the accountancy qualifications lay great stress on this skill, perhaps because it is rather unexpected. Figures alone are no use, but it is essential for the message they carry to be communicated properly.

Traditions are known to die hard in most professions, and accountancy is no exception as far as appearance is concerned. You are most likely to be expected to wear a suit at work rather than jeans and a sweat-shirt, and you would have to be extraordinarily brilliant or self-assured, to get away with spiky hair in an office. But paradoxically, good accountants should not be too conformist in their thinking. They have to know their own mind and have confidence in their professional judgment. It is essential that the advice they give should be impartial like their accounts. They should not be swayed by what their clients may want to hear.

In a word, it is not easy to put the qualities of a good accountant in a nutshell. Some of them are inborn; others must be acquired by education and experience. Among the most important of that sort of qualities are the following: a good knowledge of accounting and the ability to apply its principles in practical life; a broad general outlook and understanding of economic trends and events; responsibility, decision-making ability, the knowledge of accounting techniques; the ability to get on with colleagues, personnel and people in general.

Exercise 6.3

Read the text again and choose the best variant:

1. Mathematical geniuses…

1. make the best accountants

2. don’t make the best accountants

3. always make the best accountants

2. A good accountant must be able to put down his thoughts and conclusions…

1. quickly

2. slowly

3. simply and clearly

3) An accountant is expected to wear …

1. jeans and a sweat-shirt at work

2. a suit at work

3. it doesn’t matter what at work

4) Accountants have to…

1. know their own mind and have confidence in their professional judgment

2. be conformists in their thinking

3. to be swayed by what their clients may want to hear

5) It is essential that the advice the accountants give…

1. should be partial

2. should be impartial

Exercise 6.4

Read the first part of the text again and fill in the gaps. Then read and translate:

You are unlikely to make a good …1… if you think that arithmetic and maths are beyond your …2… . But that does not mean that …3… geniuses make the best accountants. They almost certainly do not, as you have to be interested in other things besides figures and …4… . If you are reasonably at home with basic mathematical concepts, and know how to use a calculator, that should be …5… .

Another important quality is the …6… to think clearly, and keep track of many different …7… in what may be a confused mass of figures. If you can keep hold of the …8… strands, and disentangle them so as to present a coherent picture that is consistent, you should be able to acquire the necessary …9… for compiling and presenting accounts. A liking of crosswords and other puzzles is probably a good indication of analytical skills which are …10…for accountants.

Exercise 6.5

Read, translate and remember:

In a word, it is not easy to put the qualities of a good accountant in a nutshell. Some of them are inborn; others must be acquired by education and experience. Among the most important of that sort of qualities are the following:

• a good knowledge of accounting and the ability to apply its principles in practical life;

• a broad general outlook and understanding of economic trends and events;

• responsibility, decision-making ability, the knowledge of accounting techniques;

• the ability to get on with colleagues, personnel and people in general.

Exercise 6.6

Read the whole text again and choose the best answer:

1. Do you think that mathematical geniuses always make the best accountants?

1. yes

2. no

2. What should you know well enough to work as an accountant?

1. You should be reasonably at home with basic mathematical concepts, and know how to use a calculator

2. You should know the philosophical concepts well

3. You should know a foreign language well

3. What should a person possess to acquire the necessary techniques for computing and presenting accounts?

a) if you can keep hold of the various political trends

b) If you can keep hold of the various strands, and disentangle them so as to present a coherent picture that is consistent

4. Why is the ability to put down your thoughts and conclusions clearly so important for accountants?

1. They should be understood not only by other accountants, but also clients or management without accountancy training

2. They should be understood by mathematicians

5. What tradition is there in accountancy as far as appearance is concerned?

1. You are most likely to be expected to wear a suit at work rather than jeans and a sweat-shirt, and you would have to be self-assured

2. You are most likely to wear jeans and a sweat-shirt at work and to have spiky hair

6. Why can't accountants be too conformist?

1. They have to know their own mind and have confidence in their professional judgment

2. They have to know their boss’s mind and have confidence in their professional judgment

7. What qualities should people acquire by education and experience to be good accountants?

a) a good knowledge of physics and chemistry and the ability to apply its principles in practical life; a broad general outlook and understanding of political trends and events; responsibility, decision-making ability, the knowledge of methodological techniques; the ability to get on with the press, personnel and people in general.

b) a good knowledge of accounting and the ability to apply its principles in practical life; a broad general outlook and understanding of economic trends and events; responsibility, decision-making ability, the knowledge of accounting techniques; the ability to get on with colleagues, personnel and people in general.