Translate the sentences with Participles I, II from English into Russian paying attention to their functions.
Participle I
1) While you are getting your education, look for part-time jobs.
2) The accountants keep the multitude of transactions flowing smoothly.
3) Seeing things firsthand you can choose the profession.
4) You’ll work in the firm dealing with day-to-day transactions.
5) Yesterday from 6 till 7 bookkeepers were recording deposits.
6) The managers discussing the transaction were very busy.
7) Using the term “bean counter” accountants sometimes joke among themselves.
8) They will be dealing with this transaction for the whole day.
Participle II
1) All transactions are recorded properly.
2) The bookkeepers have made a financial report this week.
3) There’s also the term “bean counter” applied to accountants in general.
4) When registered deposits undergo reconciliation with the bank.
5) The financial statement was discussed at the meeting.
6) The accountant analyzed a financial situation, when a bookkeeper had finished his report.
7) The method used in the firm helped to get profit in time.
8) The accountant found mistakes made by accounting clerks.
COMPLEX FORMS OF PARTICIPLE(Сложные формы причастия)
| форма | active | passive |
| non-perfect | choosing выбирающий выбирая | being chosen выбираемый будучи выбран |
| perfect | having chosen выбрав | having been chosen т.к. был выбран |
5. Translate the sentences:
a) 1. Recording transactions a bookkeeper collects a financial information.
2. Having recorded transactions the bookkeeper created a financial report.
3. Being recorded the transactions are registered in the journal.
4. Having been recorded the transactions were analyzed by the accountant.
b) 1. Using this term they joke among themselves.
2.Having used this term they laughed at the joke.
3. Being used this term is a simple joke.
4. Having been used this term became popular among bookkeepers.
c) 1. Keeping the register updated a bookkeeper reconciles with the bank each month.
2. Having chosen the bookkeeping profession, he found the job in a large corporation.
3. Being educated you can move up in a company.
4. Having analyzed the information the accountant created a financial statement.
|
|
|
5. The students wanted to know much talking to a bookkeeper.
6. Having been registered by a bookkeeper the record keeping is in order.
7. Being interested in the bookkeeping profession he decided to get a bachelor’s degree
8. Having been educated she could become an accountant.
ABSOLUTE PARTICIPLE CONSTRUCTION (Независимый причастный оборот)
Независимый причастный – это причастный оборот со своим собственным подлежащим.
Независимый причастный оборот начинается с подлежащего, за которым следует причастие I (II), и отделяется от основной части предложения запятой. Причастие в нём переводится как сказуемое.
Независимый причастный оборот может употребляться перед основной частью предложения (переводится придаточным предложением с союзами так как, когда, если, после того как) или после неё (переводится самостоятельным предложением с союзами причём, при этом, а, и).
Примеры:
An accountant having appeared in the office, we began to check up the records for the previous month.
Бухгалтер появился в офисе, и мы начали проверять записи за предыдущий месяц.
Когда бухгалтер появился в офисе, мы начали проверять записи за предыдущий месяц.
Не examined several transactions, the latest being recorded last week.
Он изучил несколько сделок, причем последняя была зарегистрирована на прошлой неделе.
Read Text C. Agree or disagree with the statements. Define: “true” or “false”.
|
|
|
1) Bookkeeping is the process of recording and analysis of the financial transactions of a business.
2) Accounting is a simple recording of financial data.
3) The work of a bookkeeper is needed in all business firms.
4) A bookkeeper records such transactions as sales, payments of bills, and use of inventory.
5) Bookkeepers only make financial reports.
6) Most business owners are not focused on growing their business.
7) Deposits and checks are recorded in a checkbook register.
8) Accounting is a recording, reporting and analysis of financial transactions.
9) A checkbook register is a journal containing double sided transactions.
10) A bookkeeper is an accounting clerk often called “an accounting technician”.
Text C
The Bookkeeping Profession
Having chosen the bookkeeping profession, you should understand that the world of figures is not limited to the process of accounting. If dealing with day-to-day transactions is all you wish to do, then maybe bookkeeping is for you.
What is it?
A bookkeeper is the person who records the daily transactions. It includes any sales, payment of bills, and use of inventory. A bookkeeper dealing with financial documents, all records should be screened. This almost sounds like an accounting, but bookkeepers do not only create financial statements and reports. Their job is to record all transactions. They are the record keepers for the business. Bookkeeping is the process of recording transactions. Accounting is the recording, reporting and analysis of financial transactions of a business.
Having been registered by a bookkeeper the record keeping can be as simple as just recording deposits and checks in a checkbook register (single sided transactions). Some small businesses just need this simple process. A bookkeeper keeps the register updated and reconciles with the bank each month. This is a steady job as most business owners that use this method are more focused on growing their business.
Many people could consider bookkeeping a boring job. But if you are a person who likes things orderly and precise, this might be the profession for you. Bookkeeping is keeping a business’s books in order, the bookkeeper making sure all transactions are recorded and recorded properly. They keep the finances running smoothly month-to-month.
|
|
|
You’ll usually find the position of bookkeeper in small businesses. In large corporations the need for bookkeepers is still present, but instead of “bookkeeper” you will find the titles “accounting clerk” and “accounting technician” used more often. These positions are usually working alongside the accountant daily to keep the multitude of transactions flowing smoothly.
You’ll also hear the term “bean counter” used to describe a bookkeeper and sometimes applied to accountants in general. Some will take this as a derogatory term, but many others joke among themselves using this term. In a sense they are bean counters. The beans just happen to be dollar signs.
Education and Experience
So, if you are interested in this profession what do you do? Start off by talking to a bookkeeper. Find out what they do on the job and what they like and dislike about it. Maybe even visit them while they are on the job. Seeing things firsthand really puts it all into perspective.
If you are still interested, enter a local college. A bachelor’s degree will help you get the necessary knowledge of bookkeeping. You might find a bachelor’s degree more than you need for bookkeeping, but it does not hurt. Being educated you would enter on a professional career. So, if you want to move up in a company and become an accountant, the bachelor’s degree is needed. In firms or companies young specialists even having the bachelor’s degree often work at first as bookkeepers to get an experience.
While you are getting your education, look for part-time jobs in the bookkeeping field to get experience and give you real life feel for the classroom and the classroom activities make much more sense.
Money?
Is being a bookkeeper worth it? Can you make a living? The answer is yes. You won’t be a millionaire, but you will be able to meet your basic needs.
Do you like order and numbers? Choose the bookkeeping profession. It might be just the job for you.
Дата добавления: 2018-05-12; просмотров: 504; Мы поможем в написании вашей работы! |
Мы поможем в написании ваших работ!