Заполните пропуски предлогами, где необходимо.
1) Bookkeeping consists ___ keeping records of transactions.
2) In the past bookkeepers kept business records ___ big books.
3) The business lost ___ value last year.
4) What company are you working ___ ?
5) We want to know how much money has come ___ the business.
6) Businesses sell or buy goods and services ___ a profit.
7) The money can be ___ the form ___ cash, check or money order.
8) Bookkeepers are responsible ___ keeping records ___ transactions.
9) Transactions are recorded ___ chronological order.
10) Journal entries are transferred ___ various accounts.
11) A debit is always ___ the left-hand column.
12) A credit is always ___ the right-hand column.
Заполните пропуски артиклями, где необходимо.
1) ___ business consists of selling and buying at ___ profit.
2) Many things have changed but ___ principle remains the same.
3) Now ___ bookkeepers use ___ same methods when they work for different companies.
4) ___ sole proprietorship, ___ partnership or ___ corporation are various ownership forms.
5) Business is ___ game with many players and bookkeepers keep ___ score.
6) Any transaction involves ___ money.
7) ___ money which you transferred to this account is for bonuses.
8) ___ first responsibility of ___ bookkeeper is to record all the transactions.
9) In ___ journal ___ bookkeeper registers transactions in ___ chronological order.
10) ___ bookkeeping entry is either ___ debit or ___ credit.
Дайте развёрнутые ответы на вопросы.
1) What activities does business involve?
2) What forms do businesses take?
3) What is the origin of the word “bookkeeper”?
4) What information do bookkeepers record in their books?
5) What bookkeeping methods do different businesses use?
6) What does a transaction involve?
7) How do bookkeepers prepare financial reports?
8) What two columns are essential in bookkeeping?
9) What is the basic principle of double-entry bookkeeping?
Unit 2
Texts: Text A: The Balance Sheet. Assets and Liabilities.
Text B.
Grammar: Simple Present Passive
Simple Past Passive
Конструкция There is (There are)
When/if - clauses
Word-building: Cуффикс прилагательных -al
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Word study: like, unlike, due, to fall due
Socializing: Telephone conversations (continued)
Expressing gratitude
Wordlist
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 | balance sheet income income statement financial statements (reports) annual owners’ equity syn. shareholders’ equity syn. net worth share to pay (paid, paid) since as of the end of the year on the one hand on the other hand to result in smth loss heavy losses to suffer losses syn. to sustain losses syn. to incur losses at a loss to list to subtract from syn. to deduct from expenses heavy expenses to bear (bore, borne) expenses syn. to incur expenses to earn assets current assets fixed assets syn. capital assets syn. plant assets liabilities accounting year shareholder accounting equation to equal | баланс доход отчёт о доходах и расходах финансовая отчётность ежегодный капитал акционеров акция платить так как по состоянию на конец года с одной стороны с другой стор. приводить к убыток крупные убытки нести убытки в убыток учитывать вычитать из расходы большие расходы нести расходы зарабатывать активы текущие активы основные фонды пассивы отчётный год акционер бух. уравнение равняться | 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 | property claim on smth as amount item warehouse equipment truck inventories stock of goods raw materials liquidity to turn into cash on hand demand deposit resource bill marketable securities accounts receivable(s) due the sum due to us prepaid insurance rent in advance accounts payable(s) short-term long-term generally to consider current within to fall due | собственность право на что-л. как, в качестве сумма бух. запись товарный склад оборудование грузовик товарно-материальные запасы запас товаров сырьё ликвидность превращать наличность в кассе вклад до востребования зд. источник счёт легко реализуемые ценные бумаги дебиторская задолженность подлежащий выплате сумма, причитающаяся нам заранее оплаченный страховка, страхование арендная плата заранее кредиторская задолженность краткосрочный долгосрочный вообще считать текущий в течение подлежать оплате при наступлении срока |
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Word-Building
| Суффикс прилагательных –al person + al = personal |
- Образуйте прилагательные от существительных и переведите на русский язык.
| 1) music 2) tradition 3) nation 4) profession 5) continent 6) constitution | 7) structure 8) finance 9) center 10) education 11) architecture 12) resident |
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- Переведите на русский язык.
1) The company needs structural changes.
2) Financial problems are not easy to solve.
3) The traditional horizontal format is not used now.
4) Professional problems of accountants were discussed yesterday.
5) 49 states of the USA are located on the continent. They are called continental states.
6) The town is not very large but there are quite a lot of educational institutions.
7) The central bank is situated in a new residential area.
Grammar Revision
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