1 ( . 1)
The economic reforms in our country are supposed to have resulted in the development of the cooperative movement.
, .
The producers want their efforts to promote domestic trade to be supported by the government.
, .
The goods to be bought must be checked beforehand.
, , .
2 ( . 11)
A greater part of companies producing electronic equipment is located in Western Europe.
, , .
Having visited Moscow the participants of the conference went to St. Petersburg.
, -.
There being no other decision of the problem of unemployment, the government must support domestic producers.
, .
3 ( .III)
If the living standard of people is taken into consideration, the economic effect of the reforms will be greater.
, .
If the number of bills had been adopted in recent 10 years, it would be easy to solve many economic problems.
10 , .
It would be impossible to reduce spending for social needs.
.
1
. , (. 1)
1. The problems to be solved are of great importance for our country.
2. Domestic producers expect their goods to meet customers needs in the nearest future.
3. The Prime Minister is expected to raise another problem in his report: that of the rise in prices.
II. . () (. 2).
1. The book referred to here was published last year.
2. If translated into many foreign languages this book will be a great success.
3. Time permitting, a number of new reports will be discussed at tomorrows sitting of the government.
III. . , (. 3).
1. If you work hard at your report, you will be able to speak at the conference.
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2. If you worked hard at your report, you would be able to speak at the conference.
3. If we had received your information ten days ago, the price of the goods would have been much lower.
.
IV. 1, 3 4
ACCOUNTING
1. The work people do is called economic activity. An accountant prepares accounting reports on the effects of human activities. It is accepted that if you work hard you earn enough money for food and clothes. Why should an accountant take into consideration basic human needs and the overall strategy of the firm? What is the role of an accountant in business?
2. An accountant should know everything about the financial situation of the firm to help the management in decision making and only in this case there would be no risks in producing and selling goods and the firm would not suffer losses. An accountant should get all information concerning goods to be sold and to be bought because an accountant prepares reports on the effects of transactions. Accounting reports are based upon accurate information. No accurate information - no trade. This information can be used to help in making current and future decisions. It is used by businessmen, bankers, government. An accountant is responsible for the effects of past decisions.
3. Most accountants regularly prepare two types of reports: income statements and balance sheets. One major tool for analysis is ratio analysis. A ratio analysis is the relationship of two figures. One figure deals with profitability. It is used as a measure of a firm's operating efficiency. And the second one deals with assets. It helps the firm to evaluate its current financial situation.
4. Accounting is also concerned with the interpretation of financial information. Many accountants do not directly get involved in decision making but when they do they are, performing a very important function. For every business the most important information is concerned with profits and losses (assets and liabilities). The income statement shows the
difference between assets and liabilities over a period of time.
It is accepted that... ,
overall strategy
decision making
ratio analysis
profitability -
assets and liabilities
V. 2- :
What is the role of an accountant in business?
2
I. . , (. 1)
1 He is said to have studied marketing very well
2. Marketing is known to be one of the systems of big corporations management
3. He expects to be invited to work for this firm.
II. . () (. 2).
1. Having travelled much he told interesting stories.
2. We watched them discussing the problems of trade.
3. There being no goods in the shop we decided to go to another one.
