Упражнение 35 б Прочитайте и переведите текст. Перевод следует выполнить письменно:

Accounting – бухгалтерский учет

Accountant – бухгалтер

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 organization, etc.

Financial reporting is the communicating of such information appropriately summarized form. In the UK such summarized 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 organization.

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 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? etc.

Accountants are therefore those individuals specialized in capturing the correct data and preparing the most meaningful financial report from that data. They are `producers` of financial information, which is then made available to `consumers` such as owners and lenders. Accountants capture, accumulate, categorise, summarise and report thousands of transactions that affect an economic entity every year.

Упражнение 3.

Найдите в тексте английские эквиваленты следующих слов и словосочетаний:

Соответствующая финансовая информация, государственные организации, финансовая отчетность, заинтересованные стороны, внутри и за пределами компании, потенциальные инвесторы, экономические решения, бухгалтеры и аудиторы, прибыль, более успешный, конкуренты, данные, доступный.

Упражнение 4.

Найдите в тексте и напишите продолжение следующих предложений:

Financial reporting is the communicating of ...

These accounts or statements are communicated to interested parties ...

A wide range of different users of financial reporting are able …

How much should I …

They are `producers` of financial information …

Упражнение 5.

Заполните пропуски подходящими по смыслу словами, руководствуясь информацией из текста:

… can be defined as the measuring and recording of all relevant financial data concerning a particular entity.

In the UK such summarized form is called ….

… it is called financial statements.

Financial reporting provides … that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.

Accountants capture, …, categorise, … and report thousands of transactions that affect an economic entity every year.