Влияние общества на человека
Приготовление дезинфицирующих растворов различной концентрации
Практические работы по географии для 6 класса
Организация работы процедурного кабинета
Обработка изделий медицинского назначения многократного применения
Изменения в неживой природе осенью
Уборка процедурного кабинета
Сольфеджио. Все правила по сольфеджио
Балочные системы. Определение реакций опор и моментов защемления
Accounting records mean the control of the enterprise property.
Evaluation means evaluation enterprise assets intomoney measure.
Calculation is mean of calculationreal price.Real price is the determined price of the produced product.
Balance keeping is the keeping information of the enterprise assets and its formation.
Accounting records is the system of the indexeswhich show financial activity of enterprise.
Exercise 1. Give the English for:
перевірка та аналіз фінансових документів, аудитор, зовнішній аудит, внутрішній аудит, бухгалтерія, фінансові справи компанії, перевіряти бухгалтерську документацію, стандартні методи роботи, точна інформація.
Exercise 2. Match words from list A with words from list B that have a similar meaning:
outside audit uncontrolled
accounting records examine
independent external audit
Exercise 3. Match the words and phrase with the correct definition from the list below:
financial statement, evaluation, audit, internal audit, auditor, external audit, standard operating procedures, books;
1. a detailed inspection of the accounts of an organization by a professionally trained person;
2. an audit carried out by a person not employed by the company to check that the accounts are accurate and honest;
3. a professionally trained person who examines the accounts of an organization that they are true and correct;
4. a review and evaluation of a company’s financial records by employees of the same company;
5. an organization’s established methods of carrying out its operating and recording functions;
6. an analysis, study;
7. the books, files or computer records where a company’s accounts are kept;
8. a report showing profit and loss for a business or institution.
Exercise 4. Put the necessary word into the sentences:
accurate, an evaluation, fiscal affairs, financial records, outside audits, an internal audit, the books, independent accountants, the accounting, audit, the auditors.
1. … were called in to inspect the accounts.
2. An accountant did a year-end … of our financial records.
3. …firm audited the company every year.
4. … are not employees of the organization whose books they examine.
5. The tax inspector wants to examine … .
6. Many companies employ their own accountants to maintain … .
7. … are a normal and regular part of business practice.
8. Auditors review … and report to the management on the current state of the company’s 9. … in the form of an Auditor’s Report.
10. An account did … of the company’s financial state.
11. The numbers in the report are … .
Exercise 5. Answer the following questions:
1. What is an auditing?
2. Who carries out audits?
3. What is an internal audit?
4. What do internal auditor review?
5. What do the independent auditors review?
6. What is the paperwork?
7. What is the inventory (stock-taking)?
8. What is the accounting records?
9. What is the evaluation?
10. What is the calculation?
11. What is an accounting records?
12.What is the balance keeping?
Exercise 6. Indicate true or false statements:
1. The people who keep the financial records for an organization are the same people who carry out an audit records.
2. An external auditor is only invited when a company is having financial difficulties.
3. The more internal control an organization has, the more efficient is its performance.
4. Many companies nowadays employ accounts of their own to maintain a continuous internal audit.
5. Internal auditors try to make sure that the operating sections of a company follow the policies established by management.
6. The reports of internal auditors always reach the people in management.
7. CPAs seldom do independent auditing.
8. Only very large corporations need external audits.
Exercise 7. Sum up what you remember:
Unit 36. International Trade
International trade is when companies from one country sell their products or services in other countries. For example, the UK producers cars, machinery, oil and chemicals, which it exports to overseas markets. Other British exports include services like banking and travel. These earn foreign currency for the UK. Imports to the UK include cars, food, and electrical goods.
International trade enables countries to obtain some goods and services more cheaply than they could produce them for themselves or to consumegoods and services which would otherwise be unobtainable from domestic supply sources.
Through International trade countries can improve their living standards.International trade keepsdomesticprice down by creating competitionat home and provides large markets abroad.
Governments can control international trade. The most common measures are tariffs, quotas, exchange controls. They raise the price of imported goods to protect procedures.
The international trade that takes place without barriers such as tariffs, quotes and exchange controls is called free trade. Free trade area is a form of trade integration between a number of countries, in which members eliminate all trade barriers among themselves on goods and services, but each continues to operate its own barriers against trade with the rest of the world.
Changes in the exchange rate can make a company more or less competitive. The exchange rate is the amount of one currency needed to buy another currency. For example, in 2002, one British pound bought about 200 Japanese yen, so the exchange rate was 1:200. If the exchange rate falls, exports become cheaper, so companies become more competitive. If the exchange rate rises, exports become more expensive, so companies become less competitive.
Exercise 1. Give the English for:
міжнародна торгівля, покращувати життєвий рівень, контролювати міжнародну торгівлю, заходи, валютне регулювання, підвищувати ціни на імпортні товари, захищати національного виробника, вільна торгівля, усувати всі торгові бар’єри.
Exercise 2. Match words from list A with words from list B that have similar meaning:
raise use up
Exercise 3. Match the correct definition from the list below:
domestic, free trade, exchange control, tariff, barrier, quota, living standard;
1. the level of material comfort and wealth that a person or a community has;
2. an amount that must be paid when particular goods are imported into a country, or sometimes when they are exported;
3. a limit on the amount of a particular good that may be imported into country during a given a period of time;
4. a set of restrictions imposed by a government on buying and selling foreign currencies;
5. trade between countries with few government restrictions;
6. a system of import controls set up by a government to protect the country from foreign competition;
7. inside a particular country.
Exercise 4. Write an appropriate word into sentence:
national producer, free, barriers, exchange controls, quota, tariff, living standard, international.
1. The company depends on … trade.
2. I hope this new job will give me a better …. .
3. … . barriers can make trade difficult.
4. The government fixed a … on the number of foreign cars allowed to be sold in the USA.
5. The United Kingdom removed all … long tome ago.
6. The General Agreement on Tariffs and Trade (GATT) is an international organization whose goal is to eliminate tariffs and other … to international trade.
7. .… trade among nations results in increased competition and lower prices.
8. This company is the largest … of steel.
Exercise 5. Answer the following questions:
1.What is the international trade?
2 .Why do countries engage in international trade?
3. Does international trade influence on domestic prices?
4. Do the government control international trade?
5. What are the most common protectionist measures?
6. What reasons are generally given for imposing trade barrier?
7. What is the free trade?
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