БУХГАЛТЕРСКИЙ УЧЕТ
1. Бухгалтерский учет отражает финансовую картину предприятия. Бухгалтерия фиксирует и оценивает активность бизнеса. Она ведет отчет о влиянии сделок на финансовое положение предприятия. Бухгалтерские отчеты предоставляют очень важную информацию. Они используются менеджерами, акционерами, кредиторами, независимыми аналитиками, банками и правительством.
Большинство предприятий регулярно подготавливают 2 вида отчетов. Это отчет о прибыли и убытках и балансовый отчет. Ведомости показывают как денежные средства поступают и используются предприятием.
2. Answer the following questions:
1) Accounting records and measures the activity of a business and shows a financial picture of the firm.
3. Change the following statements to questions beginning with the question words given:
1) What did we have? / How many towns did visit?
2) How many days did we spend in Riga?
3) Who is fond of hiking?
4. Translate the following sentences into English and state their tense and voice:
1) All goods will be inspected tomorrow.(Future Simple, passive voice)
2) Radio receiver is on the table. ( Present Simple, active voice)
3) The doctor was sent by a few minutes.(Past Simple, passive voice)
5. Use the verbs in brackets in the correct forms:
1) He will go to the theatre tomorrow.
2) My sister was invited to the birthday party by her friend yesterday.
6. Change each of the following sentences into interrogative and negative forms:
1) Where do they study?
They don’t study at the Mogilev State-Technological College.
2) Did my mother work at school last year?
My mother didn’t work at school last year.
3) Where is the old teacher seen every morning?
The old teacher isn’t seen in the park every day?
7. Change the following sentences from Active to Passive. Do not change the tense:
1) His book is often refered by them.
2) I’m sure this plan will not be objected.
3) He wasn’t derided.
8. Translate the following sentences into Russian and state their and voice
1) Тысячи людей приезжают в Москву каждый день.(Present Simple, active voice)
2) Он выучил много английских слов на прошлой неделе. (Past Simple, active voice)
