Экология. НОВ.2019_Сборник_контрольных_работ_для_заочников_ФЗО_1. Технологический университет
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Вариант 1 для направления подготовки 38.03.01 Экономика (Бух.учет)Прочитайте и устно переведите текст на русский язык. WHAT HOULD A MODERN ACCOUNTANT BE LIKE? 1. In all countries of the world the complexity of economic activity is gradually growing. And this, in its turn, leads to an increasingly important role of accounting as a function of economic management. At present the necessity of improving accounting through raising its operational utility and quality is regarded as one of the most important tasks. 2. The main condition for the solution of this task is improving the quality of accounting personnel. To attract able young people to the study of accounting, to raise its prestige and to demonstrate its importance is an urgent task in many countries of the world. 3. What do accountants think of the current state of accounting education? How well are students prepared for the profession? What changes are on the horizon and will these changes produce better educated accountants? To answer these questions a poll was conducted in the USA. 4. A lot of the US professionals have been asked to share their views on these issues and to comment on the value of accountancy Programmes. In all about 140 accountants have been interviewed. Their positions ranged from higher level management accountants to assistant controllers. The interviews revealed that the majority favoured radical reconstruction of accounting education. All agreed that there should be new Programmes setting the foundation for understanding all aspects of accounting. Most respondents were concerned with the fact that the majority of accounting graduates lack computer skills and oral and written communication skills. Several respondents stated that inadequate computer skills becoming more noticeable as the demand for computer knowledge grows. Many respondents emphasised that the lack of good communication skills is the most serious deficiency of graduates. Students in accounting are sure to submit short papers to develop writing skills because as future managers they must be able to concise reports. Other respondents dealt with personality characteristics of the graduates. Many respondents indicated that graduates lack self-motivation and enthusiasm. Some stated that graduates have a lack of common sense. 5. Many spoke in favour of strong conceptual over a practical approach to learning because understanding concepts is critical to coping with the dynamic nature of accounting problems. All academics (78%) agreed that there should be additional emphasis on conceptual knowledge. However accounting managers favoured a practical approach as did most low level participants. (Плюхина З.А. Английский для бухгалтеров и аудиторов) II. Письменно переведите 4 и 5 абзац. III. Найдите абзац, где выражается основная идея текста. Вариант 2 для направления подготовки 38.03.01 Экономика (Бух.учет)Прочитайте и устно переведите текст на русский язык. INVENTORY METHODS Inventories include raw materials, work in progress and goods ready for sale. In the UK, the word "stocks" is generally used instead. The valuation of inventories is very important exercise for a business. The figure usually forms an important part of the current assets total of a balance sheet, and it is a vital part of the calculation profit. The gross profit of a business is the sales less the cost of sales. The cost of sales is the purchases of goods, adjusted for the change the level of inventories during the period, plus certain costs. Before inventories con be valued, they must be counted. Some continuous (or perpetual) inventory, an elaborate recording system supplemented by occasional physical counts of inventories in order 10 check the records, In other businesses physical inventory count (or, in the UK, a "stock take") is performed, sometimes involving the closing of the business for one day at year the end. Normally, because the value of inventories is so important, the auditors of a business will attend the court and will make careful checks on all aspects of it. Having counted the inventory, the next stage is to value it. The valuation method is to use "the lower cost and market value". The use of cost is a normal method of accounting for all assets, under the historical cost accounting convention. However, because inventories current assets and may soon be sold, their market value has fallen below cost. "Market value", for example, in the UK, means realisable value, although in the US, it can mean current replacement cost where this is lower. "Cost" includes all the expenses associated with the purchase of inventories, plus those costs of bringing them to their existing production condition and location, this includes overheads. For most inventories it is either impossible or impracticable to know the precise units of raw material, etc. that are being used in production or that remain at the end of a year. Thus, it is normal for accountants to make assumptions about the flow of such inventories and to choose an appropriate method to account for that inventory. Methods commonly used are the average-cost; first-in, first-out (FIFO); and last-in, first-out (LIFO) methods. (Плюхина З.А. Английский для бухгалтеров и аудиторов) II. Письменно переведите 2 и 3 абзац. III. Найдите абзац, где выражается основная идея текста. |