ВУЗ:
Рубрика:
III. Выпишите из 2 и 3 абзацев текста четыре предложения, в которых имеется пять случаев
употребления причастия настоящего времени (Participle I, Active), подчеркните причастия и опреде-
лите их функции в предложении. Переведите предложения на русский язык.
IV. Найдите в 1, 2 абзацах текста пять случаев употребления причастия прошедшего времени
(Participle II) в составе сказуемого, выпишите эти предложения, подчеркните сказуемое. Переведите
предложения на русский язык.
V. Найдите в четвертом абзаце текста два случая употребления причастия прошедшего времени
(Participle II) в функции определения, выпишите эти предложения, подчеркните причастия. Переведи-
те эти предложения на русский язык.
VI. Выпишите из 5 абзаца текста предложение с независимым причастным оборотом, подчерк-
ните его. Переведите предложение на русский язык.
VII. Перепишите и письменно переведите третий абзац текста.
VIII. Письменно ответьте на следующие вопросы к тексту.
1. What is the ledger?
2. How does an accountant identify accounts in the ledger?
3. What is a chart of accounts?
4. Why does the accountant leave gaps in the sequence of numbers on a chart of accounts?
5. When must the transactions be posted in the journal?
В а р и а н т № 4
I. Прочитайте и устно переведите следующий текст.
ACCOUNTING DATA COMMUNICATION THROUGH
FINANCIAL STATEMENTS
1. Four major financial statements are used to communicate the required information about a business. One
is the income statement, which reports income-generating activities or earnings of a business during the period.
The second statement, called the statement of owner's equity, shows the changes in the owner's interest in the
business. Both of these statements are prepared from the four types of transactions affecting owner's equity. The
third is the balance sheet. The balance sheet shows the financial position of the business on a particular date, such
as at the end of the accounting period. The fourth statement, called the statement of changes in financial posi-
tion, is used to summarize all the changes during the year in terms of some measure of financial resources, such
as cash.
2. The income statement is a financial statement summarizing the amount of revenues earned and expenses
incurred by a business over a period of time. Many people consider it the most important financial report, its
purpose being to measure whether or not the business achieved or failed to achieve its primary objective of
earning an acceptable income.
3. The statement of owner's equity shows the changes in the owner's capital account over a period of time.
The purpose of the balance sheet is to show the financial position of a business on a certain date. For this rea-
son, it is often called the statement of financial position and is dated as of a certain date.
4. During the past three decades it has become clear that the income statement has one major deficiency. It
only shows the changes in financial position caused by those operations that produced an operating income or
loss. Many important events, especially those relating to investing and financing activities, can take place dur-
ing an accounting period and not appear on the income statement. For example, the owner may put more money
into the business or take it out. Buildings, equipment, or other assets may be bought or sold. New liabilities can
be incurred or old ones paid off. For this reason, the statement of changes in financial position is now widely
used to show all changes in financial position taking place during an accounting period.
