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Insert articles, as in the text

. Great Hall of.. museum shows.. piesent royal family, .. kings and .. queens of... other countries,... public figures,... pop stars,... writers, . famous sportsmen and... other figures.

Underline the articles in the text and explain their usage.

5. Sum up what the text said about:

• Madame Tussaud herself

• her museum

6. Use the verb in the correct tense:

One day the group (to go) to Madame Tussauds's. Some time after the group (to visit) the museum Mi. Hill (to ask) one of the partici­pants about his impressions.

6. Underline the auxiliary and modal verbs in the following questions:

How did you like the museum?

How do you like this figure?

How did you like the Spirit of London ride?

Were you photographed?

Do you mean the ride through old London?

Do you know how much it could cost?

7. Match English and Russian equivalents:

It is unforgettable. между прочим
Oh, it's great. по-моему
It surpassed my expectations. что касается восковых фигур.
It was superb. Это незабываемо.
It was fantastic. Это превосходно.
It was very impressive. Это фантастично.
my personal heroes and many celebrities. Это великолепно.
I wished my son could be with me. Это очень впечатляет.
I enjoyed the Spirit of Lon­don. Это превзошло все мои ожи­дания.
Do you mean the ride through the old city? мои личные герои и знаме­нитости
the sights of the past, sounds and smell of the city Мне понравилась экспозиция "Дух Лондона".
innovation Вы имеете в виду поездку по старому городу?
How much could it cost? сцены из прошлого, звуки и запахи старого города
Do you know how much it нововведение, новинка
could cost?
Quite a lot! Сколько это могло стоить?
to my mind Вы знаете, сколько это могло стоить?
by the way O, очень большая сумма.
as to the wax figures Я согласен с вами.
I agree with you. Не имею понятия.
No idea. Жаль, что со мной не было сына.

8. Complete the dialogue (You may change the original):

— How did... like...?

— Oh, it's... I heard... But... expectations.

— It's really... And were you photographed with...?

— Oh, yes, with... and others. And I... my son... the Spirit of London.

— Do you mean the ride through...?

— Yes, quite... It was... The historic sights...

By the... do you know how much...

— .. idea.

—... 21 million...

— Quite... But still it's... especially for... I... the... of London. As to... figures they are... to my...

— I... with you.

Unit twenty seven

Accounting

Text

At one of the sessions the participants of the Group discussed the subject of Accounting and Inter national Accounting Standards.

Here is a part of fhe lecture:

What is accounting?

Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organisation, etc.

Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called "Accounts" In the USA it is called "Financial statements". These accounts or statements are communicated to interested par­ties both within and outside the organisation.

Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.

Accounting is often referred to as the "language of business". And, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting are able to an­swer questions such as:

How much profit did the company make last year?

How much should I lend to the company?

Is this company more successful than its competitors?

How much can I withdraw from the company?

Was last year an improvement over the year before? etc.

Accountants are therefore those individuals specialised in the "art" of capturing the correct data, and preparing the most mean­ingful financial reports from that data. They are "producers" of fi­nancial information, which is then made available to "consumers" such as owners and lenders.

Accountants are assisted in their work by bookkeepers, who op­erate some form of accounting system, usually computerised, to help capture, accumulate, categorise, summarise and report the many thousands of transactions that affect an economic entity every year.



Words and expressions

accounting бухгалтерский учет и от­четность
account счет
to define [dI'faIn] определять
It can be defined as... Это можно назвать ...
to measure ['meZ@] измерять
to record записывать, учитывать
relevant соответствующий
data данные, факты
datum факт
concerning касательно
particular определенный
entity ['entItI] юридическое лицо, орга­
низация
to report составлять отчет о
reporting отчетность
to communicate сообщать
communication сообщение
information сведения
appropriate [@'prouprIeIt] соответствующий
appropriately соответственно
to summarise суммировать
summarised суммированный
in summarised form в соответствующем сум­
мированном виде
to call называть
to be called называться
statement заявление, отчет, выпис­
ка (по счету)
party сторона
interested parties заинтересованные сторо­
ны
within внутри, в, в пределах
both within and outside the organisation как внутри, так и вне самой организации
user пользователь
decision [dI'sIZn] решение
auditor ['þdIt@] аудитор
range диапазон
a wide range of широкий круг .
profit прибыль
to lend (lent, lent) давать кредит
lender кредитор
successful [s@k'sesful] успешный
competitor конкурент
to withdraw (withdrew, withdrawn) [wID'drþ, wID'dru, wID'drþn] отзывать, отметить, уби­рать (зд снять со счета)
to improve [Im'prüv] улучшать (ся)
improvement улучшение
art искусство
to capture зд. подбирать
capturing зд. подборка
meaning ['mÖnIÎ] значение
meaningful значимый
meaningfully многозначительно
available [@'veIl@bl] имеющийся в наличии
to be made available представить
consumer покупатель, потребитель
owner владелец
to assist помогать
accountant бухгалтер
Accountants are assisted... Бухгалтерам помогают ..
bookkeeper учетчик, младший бухгалтер

thousand many thousands of... 2 thousand to affect тысяча тысячи 2 тысячи влиять

Exercises

1. Read the following:

• at one of the sessions discussed the subject a part of the lecture • it is the communicating of information both within and outside the organisation other users withdraw from the company

2. Translate into Russian:

• accounting

accounts

financial statements (Am.)

measuring and recording of all relevant financial data

data concerning a particular entity

An entity is a business, government oiganisation or another or­ganisation.

• communicating information

in an appropriately summarised form

They are communicated to interested parties.

Interested parties are within or outside the organisations

This information is useful and informative.

It is useful to present and potential investors, creditors and other users.

It helps them to make rational investment, credit and other decisions.

Accounting is a direct result of the work of accountants and auditors

It helps to answer their questions.

Accountants capture the correct data and prepare reports.

This financial information is then made available to owners, lend­ers and other users.

Bookkeepers operate some form of accounting system.

3. Complete as in the text:

Accounting can be defined... the measuring and recording. . all relevant financial data.

... the UK such summarised form of financial reporting is called...

... the USA it is called...

Financial reporting provides information that is useful to... and other users.

Accounting is a direct result of the work of...

Accountants specialise in the art ... capturing the correct data and preparing reports... that data.

This financial information is made available to consumers such as...

Accountants are assisted in their work... bookkeepers.

Accountants report the many thousands... transactions that affect... every year.

4. Make sentences:

• Accounting can be defined as measuring recording financial data financial data
• Financial reporting is called in the UK in the USA financial statements accounts

• This information is communicated to owners
managers
investors
creditors
lenders
other users

• It helps them to make ra-tional investment decisions
credit
other

5. Underline the auxiliary and modal verbs in the following questions:

How much profit did the company make last year?

How much can I withdraw from the company?

Is this company successful?

Was last year an improvement?

6. Match English and Russian equivalents:

Accounting is often referred Бухгалтеры осуществляют
to as the language of business выборку необходимой ин­формации.
a wide range of users of fi­nancial reporting Они также занимаются под­готовкой отчетов.
Accountants are individuals specialised in capturing the correct data. Их финансовая информация предоставляется различным пользователям
They are also specialised in preparing reports Бухгалтер делает выборку, подбирает, классифицирует, суммирует и составляет отчет по огромному множеству сделок и операций.
Their financial reporting is made available to diffeient users Обычно каждая фирма или юридическое лицо осуществля­ет огромное количество сделок или операций ежедневно.
Accountants capture, accu­mulate, categorise, summarise and report thousands of transactions. Бухгалтерский учет часто на­зывают деловым языком
Usually thousands of transac­tions affect every economic entity every year широкий круг пользователей финансовой информации



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