Скачать презентацию ACCOUNTING AND ACCOUNTANCY 1 Practice the pronunciation Скачать презентацию ACCOUNTING AND ACCOUNTANCY 1 Practice the pronunciation

2.1 Accounting and accountancy (Бойко С.).ppt

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ACCOUNTING AND ACCOUNTANCY ACCOUNTING AND ACCOUNTANCY

1. Practice the pronunciation of the following words Involve [ɪnˈvɒlv] включати Summarizing [ˈsʌməraɪzing] підсумовування 1. Practice the pronunciation of the following words Involve [ɪnˈvɒlv] включати Summarizing [ˈsʌməraɪzing] підсумовування Deal [di: l] угода Purchases [ˈp 3ːtʃɪses] покупки Financial [faɪˈnænʃəl] фінансовий Technical [ˈtɛknɪkl] технічний Ethical [ˈɛθɪkl] етнічний Shareholder [ˈʃɛəhəuldər] акціонер Decision [dɪˈsɪʒən] рішення Accuracy [ˈækjurəsɪ] точність

Exactness [ɪgˈzæktnɪs] точність Fraud [frɔːd] шахрайство, обман Deliberately [dɪˈlɪbərɪtlɪ] свідомо, навмисно Employee [ɪmplɔɪˈiː] співробітник, Exactness [ɪgˈzæktnɪs] точність Fraud [frɔːd] шахрайство, обман Deliberately [dɪˈlɪbərɪtlɪ] свідомо, навмисно Employee [ɪmplɔɪˈiː] співробітник, працівник Artificially [ɑːtɪˈfɪʃəlɪ] штучно Fairness [ˈfɛənɪs] справедливість European [juərəˈpiːən] європейський Japan [dʒəˈpæn] Японія Annual [ˈænjuəl] щорічний, річний Largely [ˈlɑːdʒlɪ] значною мірою Authority [ɔːˈθɔrɪtɪ] влада, повноваження Source [sɔːs] джерело Mixture [ˈmɪkstʃər] суміш, мікстура

2. Read and memorize the following words and word-combinations business deal – ділова угода; 2. Read and memorize the following words and word-combinations business deal – ділова угода; financial statement – фінансовіий звіт; to relate to – мати відношення, стосуватися; to summarize transactions – підсумовувати угоди; to operate the training system- керувати системою навчання;

to make technical and ethical rules – складати формально-юридичні та етичні правила; to lend to make technical and ethical rules – складати формально-юридичні та етичні правила; to lend (lent, lent) – позичати(комусь); to involve – включати; to make a decision – приймати рішення; to examine the accuracy of records – перевіряти точність записів; to look for a possible fraud – шукати можливий обман (шахрайство); deliberately – навмисне;

to be carried out – бути виконаним; доведеним до кінця; the truth and fairness to be carried out – бути виконаним; доведеним до кінця; the truth and fairness of financial statements – правдивість та чесність фінансових звітів; to prevent “creative accounting” – запобігати маніпуляції в бухгалтерській звітності; artificially – штучно; to establish – установлювати; запроваджувати; stock exchange – фондова біржа;

to follow rules – наслідувати правила; to give a true and fair view – to follow rules – наслідувати правила; to give a true and fair view – давати правдиву і чесну картину; to be responsible for – бути відповідальним за; to fund – фінансувати; the Accounting Standards Board (ASB) – Рада по стандартам фінансового обліку(створена в Британіі в 1990 ); to apply standards – використовувати стандарти.

3. Read and translate the texts ACCOUNTING Accounting involves recording and summarizing an organization’s 3. Read and translate the texts ACCOUNTING Accounting involves recording and summarizing an organization’s transactions or business deals and reporting them in the form of financial statements. Bookkeeping is the day-to-day recording of transactions. Accounting: financial accounting management accounting

AUDITING Auditing means examining a company’s systems of control and the accuracy or exactness AUDITING Auditing means examining a company’s systems of control and the accuracy or exactness of its records, looking for errors or possible fraud: where the company may have deliberately given false information. Audit: internal external

LAWS, RULES AND STANDARDS In the USA, companies whose stocks are traded on public LAWS, RULES AND STANDARDS In the USA, companies whose stocks are traded on public stock exchanges have to follow rules set by the Securities and Exchange Commission (SEC). In Britain, the rules, which are called standards, have been established by the Accounting Standards Board (ASB).

Companies in most Englishspeaking countries are largely funded by shareholders. In many continental European Companies in most Englishspeaking countries are largely funded by shareholders. In many continental European countries businesses are largely funded by banks.

4. Answer the following questions 1) What does accounting involve? 2) What are technical 4. Answer the following questions 1) What does accounting involve? 2) What are technical and ethical rules? 3) What is bookkeeping? 4) What are creditors? 5) What does “a fraud” mean? 6) What are the kinds of audit? 7) What is expected to be used by companies in accounts?