I. Прочитайте и переведите текст. Выпишите и выучите незнакомые слова.
An Accounting Overview
Accounting is frequently called the “language of business” because of its ability to communicate financial information about the organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company’s accounting system to help them make informed financial decisions. An effective accounting system, therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an organization.
In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) ....
The work of accountants is rather sophisticated. People who specialize in the field of accounting are known as bookkeepers and accountants. Bookkeepers deal in taxes and different business transactions of the company. The accountant´s responsibility is to analyze and interpret the financial data and make it understandable for users. In the United States, accountants are usually classified as private, government and public. Private accountants work solely for private companies or corporations that hire them to maintain financial records. Governmental accountants work for governmental agencies. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals.
Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants (CPA).
Through effective application of commonly accepted accounting systems, accountants provide accurate and timely financial information that is necessary for organizational decision-making. No expansion or reorganization is planned without them. New products and advertising campaigns are also prepared with the help of the accountant.
II. Ответьте на вопросы.
1. Why is accounting called the “language of business”?
2. What are revenues and expenditures?
3. How is a standardized accounting system achieved?
4. What is the difference between a bookkeeper and an accountant?
5. How are accountants classified in the USA?
6. What kind of services do certified accountants provide?
7. How are they called in Britain and the USA?
III. Запомните эти слова и составьте с ними предложения.
accounting бухгалтерский учёт
accountancy бухгалтерское дело, счетоводство
auditing аудит как предмет
tax computation расчёт налогов
liability пассив, обязательство
posting проводка, разноска по счетам
balance 1) баланс 2) остаток
financial status финансовое положение
financial statement финансовый отчёт
payroll платёжная ведомость
salary зарплата (служащих)
chartered accountant аудитор в Англии
certified public accountant (CPA) аудитор в США
report отчитываться, докладывать
handle обращаться, управляться с чем-л
withdraw удерживать (из зарплаты)
adjectives & Adverbs Прилагательные и наречия