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Английский язык делового и профессионального общения.м_фэ_ЭиБУ(2/2)

1. Занятие 1
2. Занятие 2

Дайте перевод термина на английский товарно-материальные запасы …

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Дайте перевод термина на английский язык активы…

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Дайте перевод термина на английский язык бухгалтер …

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Дайте перевод термина на английский язык диверсификация …

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Дайте перевод термина на английский язык износ …

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Дайте перевод термина на английский язык нераспределённая прибыль…

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Дайте перевод термина на английский язык признание доходов…

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Дайте перевод термина на английский язык счетовод …

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Дайте перевод термина на русский язык Administrative Expense…

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Дайте перевод термина на русский язык Bad Estimate…

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Дайте перевод термина на русский язык Cash Dividends…

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Дайте перевод термина на русский язык Cash Flows from Financing…

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Дайте перевод термина на русский язык Cash Flows…

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Дайте перевод термина на русский язык Cash…

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Choose the only correct option of the definition Cutoff

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
• A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
• The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
• Reporting transactions and events in footnotes or anywhere other than in financial statement line items.

Choose the only correct option of the definition Disclosure

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
• A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
• Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
• A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.

Choose the only correct option of the definition Error

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
• A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
• A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
• Reporting transactions and events in footnotes or anywhere other than in financial statement line items.

Choose the only correct option of the definition Fair and Complete Representation

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
• A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
• A profit-increasing transaction or event that is not central to operations.
• A cash flow statement that infers cash flows by adjusting net income for non-cash items.

Choose the points that can be referred to Cash Flows from Operations

Тип ответа: Множественный выбор • с выбором нескольких правильных ответов из предложенных вариантов

• selling companies
• payments to suppliers and employees
• buying buildings
• payments of accounts receivable

Indirect Cash Flow Statement

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
• A profit-increasing transaction or event that is not central to operations.
• A cash flow statement that infers cash flows by adjusting net income for non-cash items.
• A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.

Liabilities

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• money spent by a business in order to generate revenue
• income a business makes from its activities, before subtracting any expenses
• any debts that a company has yet to pay
• amount of money is moving into and out of a business during a period of time.

Match principles with their Russian translation

Тип ответа: Сопоставление

• A. Cutoff
• B. Debit Balance
• C. Deferred Revenue
• D. Direct Cash Flow Statement
• E. отсечка, отсечение
• F. дебетовое сальдо
• G. доходы будущих периодов
• H. прямой отчёт о движении денежных средств

Match to make terms

Тип ответа: Сопоставление

• A. Net
• B. Management
• C. Financial
• D. Deferred
• E. Credit
• F. Income
• G. Assertions
• H. Performance
• I. Revenue
• J. Balance

Read the passage and put the phrases in the correct order to complete the text The basic accounting process has a number of steps. Let's take a look at the first three: 32 analyzing, 33 journalizing, and 34 posting transactions. Let's assume that the accountant has already made the 35 entries to reflect the issuance of common stock, the purchase of buildings, and the purchase of machines. We can see them first in what is called the 36 journal, which is simply a list of every transaction we are making an entry for. For each item, we list the date, the 37 accounts that are being affected, the dollar amounts, and a short summary of what happened. We'll also number each item to keep anyone from skipping over one or, just as bad, going back and inserting an extra one for something that didn't happen. We journalize and 38 post a transaction after we've analyzed it to figure out what we should do. So there we have the first three steps: 39 analyze, 40 journalize, and post.

Тип ответа: Сортировка

• 1 analyzing
• 2 analyze
• 3 journalize
• 4 entries
• 5 journal
• 6 journalizing
• 7 posting transactions
• 8 accounts
• 9 post

Receivables

Тип ответа: Одиночный выбор • с выбором одного правильного ответа из нескольких предложенных вариантов

• money that is owed to the business by its customers
• money that is owed by the business to its suppliers
• total amount of money to be paid to a company’s employees in the form of wages, salaries and bonuses
• any debts that a company has yet to pay