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Bookkeepers, accountants and Controllers ⇐ ПредыдущаяСтр 10 из 10
Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period usually a month- the totals of each book of original entry are posted into the proper page of the Ledger. The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial balances are usually drawn up every quarter. The accountant’s responsibility is to analyse and interpret the data in the Ledger and the Trial Balance. The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated. Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the U.S.A. the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination. The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company. Exercises: № 1. Complete as in the text: Bookkeepers deal in …. The Ledger shows …. The accountant’s responsibility is …. The accountant is to determine …. Certified accountants in England are called …. Junior employees …. Controllers are responsible for ….
№ 2. Sum up what the text said about: bookkeepers accountants controllers journals ledgers
№ 3. Answer the following question: 1. Who work in this sphere do you think in the most important in a company? 2. Whose position (of a bookkeeper, of an accountant, of a controller) do you like better? Whom would you yourself prefer to be?
Тема: “ Налоги в Великобритании ”. Words:
Text: TAXES IN THE U.K.
Individuals, partnerships and trusts pay income tax and capital gains tax. Companies pay corporation taxes. Income tax and capital gains tax are charged for a tax year, sometimes called fiscal year or year of assessment. The tax year runs from 6 April to the following 5 April. Corporation taxes are charged for a financial year which runs from 1 April to the following 31 March. Companies generally pay corporation taxes nine months after the end of the accounting period. Individuals usually pay taxes in two equal installments on 1 January and 1 July. Usually taxpayers are given 30 days to pay from the date of issue of an assessment Tax assessments are normally based on returns issued by the Board of Inland Revenue, often called Inland Revenue or IR, for completion by the taxpayer. If the company or person believes the assessment is incorrect an appeal may be lodged against it. Appeals are made to either the General Commissioners or the Special Commissioners. The commissioners are completely independent of the Inland Revenue. Employees pay taxes in a different way. When an employee takes a new job he has to give his new employer his P.45. This is a document which shows the employee's tax coding and the amount of tax he has paid so far in the tax year. If an employee has no P.45. he is put on an emergency coding. This means he has to pay tax at the single rate until his P.45. is found or until the tax office clarify his tax position. When the position is clarified the employee receives a refund of any tax overpaid. Employees are taxed under P.A.Y.E. system which means Pay as You Earn. Every employee has the tax deducted weekly or monthly. The deductions are calculated by reference to the employee's tax coding. This information is supplied to the employer by the tax office.
Exercises: № 1. Answer the questions using the text: What kinds of taxes are there in the U.K.? What is a fiscal year? How long does it long? How many days have taxpayers to pay the taxes? What is P. 45? What does P.A.Y.E mean?
№ 2. Complete as in the text: 1. Individuals, partnerships and trusts pay …. 2. The tax year runs from …. 3. Corporation taxes are charged for …. 4. Individuals usually pay taxes in two …. 5. Employees pay taxes …. 6. When the employee taxes a new job he …. 7. If an employee has no P. 45 …. 8. When the position is clarified ….
№ 3. Say what new facts you learned from the text. № 4. Read and translate the text using active vocabulary: Taxation and tax system Taxation is the process by which the people pay the expenses of carrying on the government. Many kinds of taxes have been used and are being used throughout the world. The main taxes can be divide into those paid on income and capital, called “direct” taxes and those paid when money is spent, called “indirect” taxes. Indirect taxes are paid on goods and services. The taxes are paid by the shops or manufactures, but then passed on to the consumers in the form of higher prices. The advantage of this tax is that it is directly in line with inflation. If the prices rise, so does the tax.
Тема: “ Счета и балансы ”. Words:
Text:
ACCOUNTS AND BALANCE SHEETS From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet. A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the Ledger which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:
• Sales • Trading profit • Depreciation • Rent received • Interest paid • Profit before tax • Tax • Profit after tax • Dividends • Profit retained • Earnings per share
The other accounts of the Ledger which reflect the assets, liabilities and capital of the firm, make up a Balance Sheet. This shows the net worth or book value of the company. Exercises: № 1. Translate into Russian: profit and loss statement balance balance sheet trading profit rent received interest paid profit before tax profit retained accounts receivable merchandise on hand
№ 2. Sum up what the text said about: profit and loss statements balance sheets
№ 3. Fill in the words using the text: A profit and Loss Statement … the income or loss of the company for the period.
The accountant … a Profit and Loss Statement and Balance sheet.
The Profit and Loss Statement is … only on the basis of those accounts of the Ledger which affect the profit and loss of the company.
Тема: “ Рыночное исследование ”. Words:
Text: MARKET RESEARCH A market is anywhere that buyers and sellers come together to exchange goods and services. Market research is of great importance for any business. Market research can be defined as a collection, collation and analysis of data relating to the marketing and consumption of goods and services. For example, firms gather information about the likely consumers of a new product and use the data to help in their decision making process. Market research includes the following aspects: - a demand for a product - what style, shape color or Form it should take - the price people can pay for it - information about themselves - their age, likes, interests and Market research can either be carried out by a firm itself or by a market research agency. The research involves collecting primary data. This is information which has to be collected to gain marketing advantages over other firms. Most primary information is gathered by asking consumers questions or by observing their behavior. The most accurate way to do this is to ask or observe all consumers of a particular product. However, this may be either impractical or expensive. That's why there are some other research methods a business can use. Among them are: questionnaires, personal and telephone interviews, postal surveys, observation and many others.
Exercises: № 1. Find in the text these words and expressions: Покупатели и продавцы, собирать информацию, иметь большое значение, потенциальные потребители, процесс принятия решения, самый точный способ, дорогой.
№ 2. Answer the following questions using the text: What is a market? What aspects does it include? What research methods do you know?
№ 3. Write the words in the sentences: Market research … either be carried out by a firm itself or by a market research agency.
This information … to be collected to gain marketing advantages over other firms.
Market research can be defined as a collection, collation and analysis of data relating to the marketing and consumption of goods and services.
Основная литература: 1. Основы экономики и бизнеса. Шевелева С.А.. Стогов В.Е. – М., 2009 г.
2. Сборник контрольных работ по английскому языку. Калашникова О.А. – Краснодар, 2010 г. 3. Учебник английского языка для банкиров, брокеров, менеджеров специалистов по маркетингу. Ковтун Л.Г., Образцова Н.А., Куприкова Т.С., Матявина М.Ф. – М., 2009г.
4. Английский для экономистов. Шевелёва С.А. – М., 2008
Дополнительная литература: 1. Русско-английский внешнеторговый и внешнеэкономический словарь под. ред. Ждановой И.Ф. – М., 2011 г.
2. Бизнес – курс английского языка. Томас Р. Мокайтис – Ростов-на-Дону, 2012 г.
3. Англо-русский экономический словарь. Жданова И.Ф., Вартумян Э.Л. – М., 2009 г.
4. Товарная биржа. Англо-русский словарь. Справочник – М., 2011г.
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