Вопрос 1. TRANSLATE AND ANSWER THE FOLLOWING QUESTIONS
The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli (1445 - 1517). He described them in a section of his book on applied mathematics. Pacioli was a Franciscan monk whose life and work was dedicated to the glory of God.
Accounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. When we refer to a business we could be referring to an individual, a company or any other entity for which accounting records are to be kept (for example a church, club or other non-profit organization).
The assets of a business are those things that belong to the business that have a positive financial value i.e. items that could be sold by the business in exchange for money. Examples of assets include land, buildings, vehicles, stock, equipment, rare gold coins, bank accounts with positive balances and money owed to the business by its debtors.
The liabilities of a business are those things that belong to the business but unlike assets have a negative financial value i.e. items that will require the payment of money by the business at some point in the future. Examples of liabilities include unpaid bills, unpaid taxes, unpaid wages, rusty motor vehicles, stock that has passed its use-by date, overdrawn bank accounts and money owed by the business to its creditors.
The equity of a business is defined as the value of the assets minus the value of the liabilities. In other words the equity is the financial value that would be left if all the assets were sold and the money from the sale was used to pay off all the liabilities. Another way of expressing this is to say that the equity is the amount of money that would be released if the business was to be wound up.
The assets, liabilities and equity of a business are all financial measurements that relate to a particular point in time. The financial statement that is used to present this information is known as the balance sheet. The balance sheet is a statement of the assets, liabilities and equity of a business as they exist at a particular point in time.
1Who invented the basic concepts of modern accounting?
2What does the process of accounting imply?
3What does the assets mean?
4What are the liabilities of a business?
5What is the equity?
Вопрос 2. Grammar:
1 These acquisitions __________________________ us as the leader in our industry. (The acquisitions were NOT made/realized)
would establish
would have established
would be established
2 The design stage typically lasts _________________ two months.
for
NO PREPOSITION
after
3 We'll let you know about our decision __________________________ tomorrow.
until
by
в. about
4 I like working __________________________ Bill. He's really laid-back.
on
with
в. along
5 We are currently __________________________ several acquisitions.
considered
have been considering
considering
6 These acquisitions __________________________ us as the leader in our industry. (The acquisitions may or may not be made/realized)
would be established
would establish
would have established
7 The design process ___________________ this product is fairly complicated.
for
in
along
8 Please inform me _________________ your decision.
in
on
of
9 This is an issue that came up _______________ the early stages of the project.
during
along
with
10 The demand for our product has risen by 50% _______________ the last two years.
over
among
with
Вопрос 3. Write the answer to a business letter:
Dear Sir,
I am writing to tell you that I am facing issue internet in services. It is troubling since last week. I have complained many times on customer services but nobody responded. Now I am writing a complaint letter to restore my internet services urgently.
Thank You
Write 15-20 sentences on one of the given topics:
1What kind of job would you like to apply for? What position would you like to have?
2 What do you think are the advantages of studying or working abroad? Are there any disadvantages?
3What can you advise someone who wants to succeed in life?
Инна
УВАУ ГА
Елена! Большое Вам спасибо за помощь! Все ответы на вопросы развёрнутые и понятные. Рада ...
Сергей
Тольяттинский госуниверситет
По каждому вопросу составлен план ответа - очень удобно для запоминания экзаменационного м...
Татьяна
Московский Государственный психолого-педагогический университет
Работа была выполнена очень хорошо, все требования были учтены. Большое спасибо автору!
Надежда
МГПУ
Спасибо исполнителю. Работа выполнена досрочно. Все мои пожелания и замечания учтены и дор...