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110
preparing reports
подбирает, классифицирует,
суммирует и составляет отчет
по огромному множеству
сделок и операций.
Their financial reporting is
made available to diffeient
users
Обычно каждая фирма или
юридическое лицо
осуществляет огромное
количество сделок или
операций ежедневно.
Accountants capture, accu-
mulate, categorise, summarise
and report thousands of
transactions.
Бухгалтерский учет часто
называют деловым языком
Usually thousands of
transactions affect every
economic entity every year
широкий круг
пользователей финансовой
информации
7. Translate the text of the lecture into Russian.
8. Make word-combinations as in the model
• 3
transacti
5
bookkee
8
thousand
accounta
10
banks
25
compani
es
•
thousands
of
entities
statement
decisions
consume
owners
9. Agree or disagree:
• The use of the word "thousand" is very easy.
• The word "hundied" is used in the same way.
• The figures are very important in accounting
• The woik of accountants is very important.
10. Sum up what the lecturer said about:
• accountants and bookkeepers
• financial accounting
Unit twenty eight
Balance sheets
Text
In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables
and other information.
Here is a balance sheet sample distributed:
ABICO INTERNATIONAL AND SUBSIDIARY
COMPANIES CONSOLIDATED BALANCE SHEET as at
December 31,1997
1997
1996
Current Assets:
15,000
11,800
Cash
9,000
6,920