Ex. 8. a) Supply the articles where necessary. Ex 7. Work on vocabulary and grammar

Ex 7. Work on vocabulary and grammar.

Ex. 5. Sum up the content of the dialogues. Use the phrases from Ex. 5 (Unit 1).

Ex. 4. Say in a few words what the main text is about. Use the opening phrases from Ex. 4 (Unit 1).

Ex. 6. Read the dialogue, translate the Russian remarks into English and act it out:

Foreigner. As far as I know, in the past the major function of your accountants was to control whether enterprises achieved the plan targets. Has the accounting system changed of late?

Russian: Политика экономических реформ вызвала необходимость создания эффективной системы бухучета. В этом направлении уже проделана большая работа.

F.: What accounting principles is your system based on at present?

R.: Наша система учета основана на системе двойной записи. Учет в основном ведется на основе кассового принципа учета.

F.: Your system seems to be very formalized. It is based on the uniform chart of accounts (план счетов) and forms of record keeping and reporting (формы учета и отчетности).

R.: Стремясь способствовать прямым иностранным инвестициям путем создания совместных предприятий, наше правительство поставило задачу внедрения системы учета, сопоставимой с международными стандартами. Была разработана процедура составления ежегодной финансовой отчетности, одобрен план счетов для совместных предприятий.

F.: It is also important to recognize that the development of accounting in any country is impossible without developing the accounting profession. Is anything being done in this direction?

R.: Да, мы разрабатываем и внедряем новые стандарты, организуем профессиональную подготовку и переподготовку бухгалтеров.

F.: Iam glad to hear that the full potential of accounting is appreciated in your country now.

a) Study the key words of the unit in the dictionary at the back of this book:

balance sheet, account, depreciation, cost, expenses, assets, loss;

b) Think of the English synonyms to these Russian verbs:

относить (на), отражать (в учете), учитывать;

c) Think of the words describing characteristics that make information useful;

d) Think of the nouns that are most often used with the following verbs:

to measure, to ensure, to communicate, to prepare, to debit, 'to credit, to draw up, to disclose, to report;

e) Match the verbs from (a) with the nouns from (b) below:

a) to meet b) needs

to ensure provision of information

to harmonize standards

to develop performance

to assess service

to provide a boost

to give license

to enhance accounting standards

to grant targets

to achieve credibility

Дата добавления: 2014-11-29