ВУЗ:
Рубрика:
IV. Найдите в 1 и 3 абзацах текста шесть случаев употребления причастия прошедшего времени
(Participle II) в составе сказуемого, выпишите эти предложения, подчеркните причастия. Переведите
предложения на русский язык.
V. Найдите в 1 и 4 абзацах текста два случая употребления причастия прошедшего времени
(Participle II) в функции определения, выпишите эти предложения, подчеркните причастия. Переведи-
те предложения на русский язык.
VI. Выпишите из третьего абзаца текста предложение с независимым причастным оборотом,
подчеркните его. Переведите предложение на русский язык.
VII. Перепишите и письменно переведите четвертый абзац текста.
VIII. Письменно ответьте на следующие вопросы к тексту.
1. What transactions affect owner's equity?
2. How does a withdrawal from the business affect the assets and the owner's equity?
3. When is a company considered to be successful?
4. What term is used when revenues exceed expenses?
5. What term is used when expenses exceed revenues?
В а р и а н т № 3
I. Прочитайте и устно переведите следующий текст.
THE LEDGER
1. In a manual accounting system, each account is kept on a separate page or card. These pages or cards
are placed together in a book or file. This book or file, which contains all or group of the company's accounts, is
called a ledger. In a computer system, which most companies have today, the accounts are maintained on mag-
netic tapes or disks. However, as a matter of convenience, the accountant still refers to the group of company
accounts as the ledger.
2. If an accountant wants to facilitate the process of finding an account in the ledger and to identify ac-
counts when working with the accounting records, he often numbers the accounts. A list of these numbers with
the corresponding account names is usually called a chart of accounts. Note that in a very simple chart of ac-
counts the first digit refers to the major financial statement classifications. An account number beginning with
the digit 1 is an asset, an account number beginning with 2 is a liability, and so forth.
3. While examining these accounts, notice the gaps in the sequence of numbers. These gaps allow for ex-
pansion in the number of accounts. Of course, every company develops a chart of accounts for its own needs.
Seldom will two companies have exactly the same chart of accounts and larger companies will require more
digits to accommodate all of their accounts.
4. The general journal is a chronological record of all transactions. The record of a transaction in the gen-
eral journal contains the date of the transactions, the names of the accounts, and dollar amounts debited and
credited, an explanation of the journal entries, and the account numbers to which postings have been made.
5. The transactions having been entered in the journal, they must be posted to the ledger. Posting is done
by transferring each amount in the debit column of the journal to the debit column of the appropriate account in
the ledger and transferring each amount in the credit column of the journal to the credit column of the appropri-
ate account in the ledger.
II. Найдите в тексте английские эквиваленты следующих русских слов и словосочетаний:
l) традиционная система учета; 2) счет; 3) главный журнал учета, гроссбух; 4) для удобства; 5) об-
легчить; 6) устанавливать, определять; 7) план бухгалтерских счетов; 8) главный; 9) расширение; 10)
разместить; 11) сделка; 12) проводка, бухгалтерская запись; 13) переносить бухгалтерскую запись в
гроссбух; 14) переносить в колонку дебета; 15) соответствующий счет в гроссбухе.
