Практика. V. Приведите в соответствие термины и их перевод. accountant бухгалтер-счетовод bookkeeper классифицировать revenues расходы

V. Приведите в соответствие термины и их перевод.

VI. Приведите в соответствие термины из левой колонки с их толкованием из правой колонки.

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VII. Сопоставьте каждое слово из левой колонки с его сино­нимом из правой колонки.

VIII. Выберите вариант, который лучше всего дополняет ут­верждения.

1. Accounting information is used by_____ to help them make financial

decisions.

A. creditors

B. potential investors

C. managers

D. all of the above

2. Regardless of the type of business or the amount of money involved:

A. all companies use identical accounting systems

B. all companies use different accounting systems

C. common procedures are used in handling financial information

D. no standardized accounting system is being used

3. Business monetary transactions are summarized in:

A. bank books

B. financial statements
С computers

D. journals

4. Accountants may become certified by:

A. paying a fee

B. becoming private accountants

С becoming governmental accountants D. passing an exam in accounting

5. Private and governmental accountants are paid on a___ basis.

A. monthly

B. salary
С fee

D. weekly

IX. Выберите подходящее из выделенных слов и дополните
им предложение.

1. information/ informative

A. Getting Acquainted with Accounting, by John L. Carey, is a very
_______ book.

B. Many interested parties require specific financial_______.

2. fulfillment/fulfill

A. Before the accountant could become а С PA s/he had to___

a number of requirements.

B. People there find_________ in working for a common goal.

3. record/ records

A. Bookkeepers______ business transactions and periodically do a trial

to see if both sides of an account match.

B. Accountants analyze financial____ and decide how to present

them.

4. standards/ has standardized/ standard

A. There are some___ procedures for recording financial data.

B. The computer department_____ its procedures for storing and

retrieving data.

С The North Sea oil contributed in________ of living in Britain.

5. monitored/ monitoring

A. The Board of Directors exercises.________ of the project.

B, The student's progress is being__________.

X. Выберите нужное слово и подставьте его в предложение.

1. The real estate in other countries is included into the money company's.

2. International cooperation between banks makes it data possible imports and exports.

3. Both management and stockholders can use ownership provided by accounting records.

4. An accounting helps_______ the business's transaction

performance.

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XI. Переведите предложения на английский язык.

1. Бухгалтерский учет часто называют «языком бизнеса». 2. Имеется несколько сторон, заинтересованных в получении ин­формации о финансовом состоянии фирмы. 3. При составлении финансовых отчетов необходимо соблюдать ряд принципов и пра­вил. 4. Существуют общие принципы обработки финансовой ин­формации. 5. Финансовые отчеты отражают деятельность любых организаций. 6. Людей, специализирующихся в области бухгалтер­ского учета, называют бухгалтерами. 7. Бухгалтеры-счетоводы обрабатывают первичную документацию. 8. Бухгалтеры-аналити­ки интерпретируют эту информацию так, чтобы она стала понят­ной для пользователей. 9. Большинство бухгалтеров получают зар­плату за свой труд. 10. Независимые бухгалтеры, или аудиторы, получают гонорар за свои услуги.

Тест

XII. Из четырех предложенных вариантов выберите един­ственно правильный.

1. Please get someone... the phone right away.

A. fix

B. to fix
С. fixing
D. fixed

2. I'm very busy today…, we can discuss the matter tomorrow.

A. during

B. however

C. but also

D. else

3. I had to teach... to swim.

A. I

B. me

C. myself

D. mine

4.... provides people with both money and personal satisfaction.

A. working

B. work

C. the work

D. to working

5. Linda felt... about the mistake.

A. bad

B. badly

C. worse

D. worsely

6. There are... hundred students attending this school.

A. approximate

B. until

C. as many as

D. more

7. The climate here is…than that of Russia.

A. mild

B. milder

C. mildest

D. the mildest

8. One's fingerprints are... any other person.

A. different from those of

B. different from
С. different

D. differ from

9. Sheila will feel much better when….

A. she will stop smoking

B. stop smoking

C. stopping smoking

D. she stops smoking

10. Virginia was among the few who... to continue studying.

A. want

B. wants
С. wanted

D. have wanted

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11. Although your visas will expire in June, you may have... extended for three months.

12. Jim took a lot of books... pass his exam.

A. so he could

B. so that he could

C. he could

D. so could

13.1 want to have this book..., please.

A. renew

B. to renew

С to be renewed

D. renewed

14.I asked him...

A. who he was calling.

B. who was he calling.

C. whom he was calling.

D. whom was he calling.

15. Please... the telephone on the night table over there.

A. set

B. sets

C. sit

D. sat

16. My mother was in complete charge of all monetary matters affecting
the household.

A. boring

B. fiscal

С stationery

D. scrupulous

17. The purchaser of this automobile is protected by the manufacturer's
warranty.

A. thread

B. fund

C. issue

D. guarantee

18. The population of the United States is roughly 250 million.

A. unfortunately

B. ideally

С. approximately D. usually

19. It's all right if you just change the furniture around.

A. replace

B. use

C. transform

D. direct

20. This is an entirely feasible proposal. I suggest we will adopt it.

A. theoretical

B. practical
С. premature
D. timely.