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Practical work №1 (module 1)

Grammar exercises

1. Insert form the verb to be in the present tense.

a) What ... your name? - My name ... Shirley Frank.

b) What ... your address? - My address ... 175 Grand Central Parkway.

a) What ... your number? - My phone number ... 718-1930.

d) Where ... are you from? - I ... from New York.

e) I ... and pupil.

f) My father ... not a teacher, he ... a scientist.

g) ... your aunt and the doctor? - Yes, she ....

h) ... they at home? - No, they ... not at home, they ... at work.

i) My brother ... and the worker. Ne ... at work.

j) ... you an engineer? - Yes, I ....

k) ... your sister a typist? - No, she ... not a typist, she ... a student.

l) ... your brother at school '? - YES, he ....

m) ... your sister at school '? - No, she ... not at school.

n) My sister ... at home.

a) ... this your watch? - Yes, it ....

p) She ... an actress.

q) This ... my bag.

r) My uncle ... an office worker.

s) of He ... at work.

t) Helen ... a painter. She has some fine pictures. They ... on the walls. She has much paper. It ... on the shelf. The she1f ... brown. It ... ON the wall. Helen has a brother. Ne ... and student. Ne has a family. His family ... not in St Petersburg, it ... in Moscow.


2. Move into English.

a) My name is Kate.

b) I am 14 years old. I'm Russian. I am from St. Petersburg.

c) I am a pupil.

d) My Dad - Programmer. He was not interested in politics.

e) My mother - a dentist. She is interested in art.

f) Whose pen? - This is my pen.

g) Whose book is this? - It is your book.

h) Whose is this table? - This is my table 6rata.

i) Whose bag? - This is my mother's bag.


3. Put these proposals in the negative and question form.

Sample: I read a lot of books.

«-» I do not read a lot of books.

«?» Do I read a lot of books?

a) Mary is a student.

b) Mike has many friends.

c) My mother has blue eyes.

Text

Accounting

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

Here is a part of the 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.


Lexical exercises

1. Make sentences and translate:

• Accounting can be defined as measuring recording

• Financial reporting is called

• This information is communicated to owners managers investors creditors lenders other users

• It helps them to make rational investment credit other decisions


2. Complete text proposals:

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

b) ... the UK such summarized form of financial reporting is called .... ... The USA it is called ...

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

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

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

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

g) Accountants are assisted in their work ... bookkeepers.

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


3. Relate the English and Russian equivalents

1) Accounting is often referred to as the language of business

2) a wide range of users of financial reporting

3) Accountants are individuals specialised in capturing the correct data.

4) They are also specialised in preparing reports.

5) Their financial reporting is made available to different users.

6) Accountants capture, accumulate, categorise, summarise and report thousands of transactions.

7) Usually thousands of transactions affect every economic entity every year.

a) Accountants retrieves the necessary information

b) They are also involved in the preparation of reports.

c) Their financial information is available to different users.

d) accounting excerpts, selects, classifies, summarizes and draws up a report on a huge set of transactions and operations.

e) Typically, each company or entity carries out a huge number of transactions, or transactions on a daily basis.

f) Accounting is often called the l
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