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Шевелева С.А. Деловой английский. Ускоренный курс. Шевелева С. А. Ш37 Деловой английский. Ускоренный курс Учебник


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Unit twenty seven

Accounting


Text

At one of the sessions the participants of the Group discussed the subject of Accounting and Inter national Accounting Standards.

Here is a part of fhe lecture:

What is accounting?

Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organisation, etc.

Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called "Accounts" In the USA it is called "Financial statements". These accounts or statements are communicated to interested par­ties both within and outside the organisation.

Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.

Accounting is often referred to as the "language of business". And, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting are able to an­swer questions such as:

How much profit did the company make last year?

How much should I lend to the company?

Is this company more successful than its competitors?

How much can I withdraw from the company?

Was last year an improvement over the year before? etc.

Accountants are therefore those individuals specialised in the "art" of capturing the correct data, and preparing the most mean­ingful financial reports from that data. They are "producers" of fi­nancial information, which is then made available to "consumers" such as owners and lenders.

Accountants are assisted in their work by bookkeepers, who op­erate some form of accounting system, usually computerised, to help capture, accumulate, categorise, summarise and report the many thousands of transactions that affect an economic entity every year.

Words and expressions

accounting




бухгалтерский учет и от­четность

account




счет

to define

[d'fan]

определять

It can be defined as...




Это можно назвать ...

to measure

['me]

измерять

to record




записывать, учитывать

relevant




соответствующий

data




данные, факты

datum




факт

concerning




касательно

particular




определенный

entity

['entt]

юридическое лицо, орга­







низация

to report




составлять отчет о

reporting




отчетность

to communicate




сообщать

communication




сообщение

information




сведения

appropriate

['proupret]

соответствующий

appropriately




соответственно

to summarise




суммировать

summarised




суммированный

in summarised form




в соответствующем сум­







мированном виде

to call




называть

to be called




называться

statement




заявление, отчет, выпис­







ка (по счету)

party




сторона

interested parties




заинтересованные сторо­







ны

within




внутри, в, в пределах

both within and outside the organisation




как внутри, так и вне самой организации

user




пользователь

decision

[d'sn]

решение

auditor

['dt]

аудитор

range




диапазон

a wide range of




широкий круг .

profit




прибыль

to lend (lent, lent)




давать кредит

lender




кредитор

successful

[sk'sesful]

успешный

competitor




конкурент

to withdraw (withdrew, withdrawn)

[w'dr, w'dru, w'drn]

отзывать, отметить, уби­рать (зд снять со счета)

to improve

[m'prv]

улучшать (ся)

improvement




улучшение

art




искусство

to capture




зд. подбирать

capturing




зд. подборка

meaning

['mn]

значение

meaningful




значимый

meaningfully




многозначительно

available

['velbl]

имеющийся в наличии

to be made available




представить

consumer




покупатель, потребитель

owner




владелец

to assist




помогать

accountant




бухгалтер

Accountants are assisted...




Бухгалтерам помогают ..

bookkeeper




учетчик, младший бухгалтер




thousand

many thousands of...

2 thousand

to affect

тысяча

тысячи

2 тысячи

влиять


Exercises

1. Read the following:

• at one of the sessions discussed the subject

a part of the lecture

• it is the communicating of information

both within and outside the organisation

other users

withdraw from the company


2. Translate into Russian:

• accounting

accounts

financial statements (Am.)

measuring and recording of all relevant financial data

data concerning a particular entity

An entity is a business, government oiganisation or another or­ganisation.

• communicating information

in an appropriately summarised form

They are communicated to interested parties.

Interested parties are within or outside the organisations

This information is useful and informative.

It is useful to present and potential investors, creditors and other users.

It helps them to make rational investment, credit and other decisions.

Accounting is a direct result of the work of accountants and auditors

• It helps to answer their questions.

Accountants capture the correct data and prepare reports.

This financial information is then made available to owners, lend­ers and other users.

Bookkeepers operate some form of accounting system.

3. Complete as in the text:

Accounting can be defined... the measuring and recording. . all relevant financial data.

... the UK such summarised form of financial reporting is called...

... the USA it is called...

Financial reporting provides information that is useful to... and other users.

Accounting is a direct result of the work of...

Accountants specialise in the art ... capturing the correct data and preparing reports... that data.

This financial information is made available to consumers such as...

Accountants are assisted in their work... bookkeepers.

Accountants report the many thousands... transactions that affect... every year.

4. Make sentences:

• Accounting can be defined as

measuring recording

financial data

financial data

• Financial reporting is called

in the UK in the USA

financial statements accounts




• This information is communicated to

owners



managers



investors



creditors



lenders



other users




• It helps them to make ra-tional

investment

decisions



credit





other




5. Underline the auxiliary and modal verbs in the following questions:

How much profit did the company make last year?

How much can I withdraw from the company?

Is this company successful?

Was last year an improvement?

6. Match English and Russian equivalents:

Accounting is often referred

Бухгалтеры осуществляют

to as the language of business

выборку необходимой ин­формации.

a wide range of users of fi­nancial reporting

Они также занимаются под­готовкой отчетов.

Accountants are individuals specialised in capturing the correct data.

Их финансовая информация предоставляется различным пользователям

They are also specialised in preparing reports

Бухгалтер делает выборку, 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, accu­mulate, 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



transactions

5



bookkeepers

8

thousand

accountants

10



banks

25



companies

• thousands

of

entities





statements





decisions





consumers





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
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