ответы английский. Методические рекомендации для преподавателя к учебнику английский язык экономика и финансы environment часть 3
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3.3 BACKGROUND INFORMATION Scanning 3.4.2 Scan the text to determine whether these statements are true (T) or false (F), and if they are false say why:
3.4.4 Scan the text and find the English equivalents for the following: адаптировать к новым условиям - to adjust for the new conditions бухгалтерский учет - accounting коммерческая организация – (for) profit organisation благотворительное общество – charitable organisation основная цель – a primary objective процесс принятия решений – the decision-making process реагировать на неожиданные события – to react to unanticipated events быть включенным в утвержденный бюджет - to be encompassed in the approved budget вопросы, относящиеся к фирме в целом - matters pertaining to the firm in its entirety для внутренних и внешних пользователей – for parties internal and external to the organization долгосрочное и краткосрочное планирование – long-range and short-range planning вести учет – to maintain records / keep records / keep record of отчет о прибылях и убытках – the income statement отчет об изменениях в финансовом положении – the statement of changes in financial position промежуточный отчет – the interim report аудиторское заключение – the auditor’s opinion годовой отчет – the annual report отчет о нераспределенной прибыли – the statement of retained earnings соответствовать определенным стандартам - to conform to certain standards информация, относящаяся к предыдущему периоду отчетности (ретроспективная информация, информация о прошлых периодах) – historical information кредиторы и заимодавцы – creditors and lenders быть наделенным ответственностью – to be charged with the responsibility of (doing smth) достоверность финансовой отчетности - the fairness of the financial statements 3.5 PRACTICE Language focus Word Building Complete the table with words from the text and related forms. Put a stress mark in front of the stressed syllable.
3.5.2. a. Read the text, ignoring the missing parts. Accounting assumptions and principles Accounting principles are built on a foundation of a number of basic concepts. One of them is known as the consistency principle. Companies can choose their accounting policies – 1. (G) their way of doing their accounts. But in choosing accounting policies they have to be consistent – which means using the same methods every year, unless there is a good reason to change a policy. The policies have to be disclosed to the shareholders in the “Statement of Accounting Policies” included in the Annual Report. The historical cost principle states that companies 2. (E) record the original purchase price of assets and not their (estimated) current selling price or replacement cost. The current price is not important if the business is a going concern – a successful company that will continue to do business – as its assets are not going to be sold, or 3. (C) do not currently need to be replaced. However some countries with regular high inflation use replacement cost accounting, which values all assets at their current replacement cost – the amount that would have to be paid to replace them now. Other accounting principles are as follows. The full-disclosure principle states that 4. (B) financial reporting must include all significant information. The principle of materiality says that very small and unimportant amounts do not need to be shown. The principle of conservatism is that 5. (D) where different accounting methods are possible, you choose the one that is least likely to overstate or over-estimate assets or income. The objectivity principle says that accounts should be based on facts and not on personal opinions or feelings. The revenue recognition principle is that revenue is recognized in the accounting period in which it is earned. This means the revenue is recorded 6. (F) when a service is provided or goods delivered, not when they are paid for. The matching principle states that each cost or expense related to revenue earned must be recorded in the same accounting period as the revenue it helped to earn. b. Fit the missing parts A-H in the gaps. There is one extra.
c. When writing accounts and financial statements, accountants have to follow a number of assumptions, principles and conventions. The following are the main assumptions used by accountants. Match them with their definitions.
d. Find words or word combinations in the text that mean the following.
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