Закончите предложения по содержанию текста.

1. A bookkeeper passes on the information every time an item is sold or bought _____.

a) to the accountant

b) to the marketing manager

c) to the CEO (Chief Executive Officer)

2. While transferring sums from income statement accounts into owner's equity accounts, the balances of all accounts _____.

a) increase dramatically

b) are reduced to zero

c) go down slightly

3. If for example, grain is bought the accountant has to _____.

a) weigh the grain

b) mill the grain

c) combine the original trial balance with the effects of the adjustment

4. On the fifth step the accountant prepares _____.

a) an inventory to be presented to the chief manager

b) an adjusted trial balance

c) a series of bookkeeping debits and credits

5. The balances in the account are the data _____.

a) of a balance sheet

b) of an income statement

c) of two financial documents

Задание 23.

Подберите эквивалент к данному русскому слову или словосочетанию.

1. учет прибыли и убытков

a) audited statement b) financial statement c) income statement

2. процентный доход

a) interest revenue             b) budget revenu e             c) casual revenue

3. обесценивание

a) depreciation               b) definition                       c) department

4. свести отчетность

a) prepare adjustments b) to make a balance sheet c) close entries

5. предварительный баланс

a) balance sheet    b) trial balance         c) cash balance

6. обеспечение офиса

a) office supplies   b) assured supplies  c) official supplies

7. личный счет акционера

a) deposit account b) equity account     c) current account

Задание 24.

Выберите русское предложение, наиболее точно передающее содержание предъявленного.

1. The most common reasons for the accountant to be considered while preparing the adjustments are the following: increased revenue, depreciation of the assets, etc.

а) Причины, по которым оценивается работа компании, следующие: увеличение штатов, снижение налогов,

b) Бухгалтер рассчитывает будущий доход по прибылям, учитывая все активы компании.

с) Когда бухгалтер вносит поправки, он должен учитывать наиболее общие факторы, такие как возросшие доходы, амортизация имущества и т.д.

2. The preparation of these statements is considered to be the main purpose of the sixth step.

а) Подготовка этих утверждений берется за основу шестого шага.

b) Главной целью шестой стадии данной операции считается подготовка этих финансовых документов.

с) Шестым шагом этой операции является подготовка этих квитанций.

3. Inventory evaluation is subject to a variety of accounting methods.

a) Товарно-материальные ценности подвергаются предметному многообразию бухгалтерских методов.

b) Товары оцениваются различными бухгалтерскими методами.

с) При оценке товарно-материальных ценностей используют.

Задание 25.

Выберите английское предложение, наиболее точно передающее содержание предъявленного.

1. A bookkeeper passes on the information to the accountant.

a) A bookkeeper and the accountant exchange the information on wages.

b) A bookkeeper provides the accountant with all the data obtained.

c) A bookkeeper checks all the information for the accountant.

2. When the adjustments are calculated, the accountant prepares the C adjusted trial balance that combines the original trial balance with the effects of the adjustments.

a) With nil the adjustments done, an accountant prepares corrected trial balance.

b) The accountant prepares all the information received to report to the top.

c) A junior bookkeeper submits the original trial balance with all the adjustments calculated to the Board of Directors.

3. The balances in the accounts are the data that make up the organization's financial statements such as a balance sheet and an income statement.

a) The account balances are the reports that present the company's financial statements as a balance sheet and a bank statement.

b) The balances in the accounts are the totals of money coming into and going out of the accounts and recorded in the financial statements.

c) The original balances are the reports that include the calculation of total assets and the evaluation of the inventory.
Лабораторная работа № 3

Задание 1.

Откройте скобки, используя Present Continuous или Present Indefinite.

1. She (to wear) a new hat today. 2. Jack never(to wear) a hat.3. I (to get up) at eight o'clock in the morning.4. He (to get up). 5. What you (to say)? I (not to hear) you well enough. 6. It (to get) late. It's time to go home. 7. It (to get) dark early in winter. 8. listen! Somebody (to sing) in the hall. 9. She (to sing) well and she (to have)a good ear to music. 10. When it is foggy in London, cars (to move) very slowly. 11. Our train (to move) very fast.

Задание 2

Откройте скобки, используя Past Continuous или Past Indefinite.

1.What you (to do) at five yesterday? 2. She (to listen) to her favourite programme when I (to enter) the room. 3. We couldn't walk fast. He (to carry) a heavy bag. 4 Many people (to move) along the streets. 5. The orchestra(to play)dance music. 6. "Why you (not to come) to see us in June?"" I (to be) busy, I (to finish) my course paper." 7. At what she (to begin) to work? 8. He (to buy) this dictionary in London. 9. I (to buy) something at a shop when I (to hear) that somebody (to call) my name. 10. When he (to live) in London, he (to go) to the theatre once a week. 11. It was difficult to understand him. He (to speak) too fast. 12. She (to stay) with her aunt in July.

Задание 3.

Переведите следующие предложения, используя Past Continuous или Past Indefinite.

1. Наш поезд шел очень быстро, я не успевал читать названия станций» которые мы проезжали. 2. Когда поезд тронулся, он что-то крикнул мне, но я ничего не слышал. 3. Когда я добрался до станции, уже темнело. 4. Мы вызвали врача, когда поняли, что ее состояние ухудшается. 5. Когда вы видели ее в последний раз? ― Я не помню точно, но знаю, что это было в прошлом году. 6. Вчера в это время мы были еще в поезде и ехали по Украине. 7. Когда он зажег свет, он увидел, что кто-то спал на кровати. 8. Когда поезд прибыл, мы все стояли на платформе. 9. Я завтракал в маленьком кафе на станции, когда я увидел его в окне. Он стоял с цветами и ждал кого-то.

Задание 4.

Составьте предложения, используя Past Continuous.

Задание 5.

Используйте Present Perfect Continuous в следующих предложениях.

Model 1: He has already written this letter (since morning).

He has been writing this letter since morning.

1. They have already built the theatre (for two years). 2. We have discussed all these problems (for a week). 3. I've helped her with her work (since she came to his office). 4. He has just read this book (all week). 5. She has taught them how to do it (for years). 6. What has happened here?(while I have been away). 7. Has he read the book? (long)8. I've looked through today's newspapers (since the postman brought them).

Model 2: They are playing football now (since lunch time). They have been ploying football since lunch time.

1.She is waiting for you in the hall (for twenty minutes). 2. It's raining heavily (since early morning). 3. I am looking for a book which I've put somewhere (since I returned from the office). 4. They are making engines at this plant (since 1984). 5. They are translating an article from a magazine now (for, two hours). 6. The child is crying (all morning). 7. I am reading "Dombey and Son" now (this week).

Задание 6.