2.2.2.1 Задание 1. Прочитайте и запомните следующие слова и словосочетания:

accounting – бухгалтерское дело;

identify – определять;

measure – измерять;

record – записывать;

communicate – передавать (информацию);

economic events – экономические события;

sale of goods – продажа товаров;

payment of wages – выплата зарплаты;

evidence – доказательство; признаки;

relevant (to) – соответствующий ч-л.;

transaction – сделка, операция;

in monetary terms – в денежном выражении;

diary – дневник; order – порядок; ордер;

financial statement – финансовый отчет;

in the aggregate – в совокупности;

treasurer – кассир;

управляющий финансами (корпорации);

cash – наличные деньги;

ratio – относительный показатель;

chart – диаграмма;

account records – учетные записи;

cost – стоимость;

double – entry book keep – двойная учетная запись;

merchandise – товары;

income tax – подоходный налог;

describe – описывать;

data – данные;

annual statement – ежегодный отчет;

user – пользователь;

financial report – финансовый отчет.

2.2.2.2 Задание 2. Прочитайте тексты А, В, С, переведите их письменно

Тext А. What Is Accounting

As a financial information system, accounting is the process of identifying, measuring, recording, and communicating the economic events of an organization (business or nonbusiness) to interested users of the information. The sale of goods, the rendering of services, the payment of wages are examples of economic events. The first part of the process – identifying – involves selecting those events that are considered evidence of economic activity relevant to a particular organization.

Once identified, the economic events (called transactions by accountants) must be measured in financial terms, that is quantified in dollars and cents.

If the event cannot be quantified in monetary terms, it is not considered part of the company's financial information system. The measurement function thereby eliminates some significant events (such as an appointment of a new company president) because they lack measurability in financial terms.

Once measured in dollars and cents, the events are recorded to provide a permanent history of the financial activities of the organization. Recording consists of keeping a chronological diary of measured events in an orderly and systematic order. In recording, the accountant also classifies and summarizes these events.

Тext В. The Development of Accounting Thought

Accounting has a long history. Some scholars claim that writing arose in order to record accounting information. Account records date back to the ancient civilization of China, Babylonia, Greece, and Egypt. The rulers of these civilization used accounting to keep track of the cost of labor and materials used in building structures like the great pyramids.

Accounting developed further as a result of the information needs of merchants in the city-states of Italy during 1400s. In that commercial climate the monk Luca Pacioli, a mathematician and friend of Leonardo da Vinci, published the first known description of double-entry book – keeping in 1494.

The pace of accounting development increased during the Industrial Revolution as the economies of developed countries began to massproduce goods. Until that time, merchandise had been priced based on managers' hunches about cost, but increased competition required merchants to adopt more sophisticated accounting systems.

In the nineteenth century, the growth of corporations, especially those in the railroad and steel industries, spurred the development of accounting. Corporation owners, the stock holders-were no longer necessarily managers of their business. Managers had to create accounting systems to report to the owners how well their businesses were doing.