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Кабiнет 45

Англiйська мова
 
Поточний час: 15 груд 2018, 11:36

Часовий пояс: UTC + 2 години




   [ 1 повідомлення ] 
Автор Повідомлення
 Заголовок повідомлення: Заняття № 1
ПовідомленняДодано: 18 бер 2015, 17:49 
Адміністратор

Зареєстрований: 02 вер 2014, 13:07
Повідомлення: 101
Заняття № 1

Тема: Принципи бухобліку.


Методичні вказівки:

1. Прочитайте, перекладіть та вивчіть нову лексику.

2. Прочитайте, перекладіть текст "The main principles of accounting", випишіть незнайому лексику.

3. Підберіть до даних термінів їх опис.

4. Поставте усі види питань до даних речень.

5. Напишіть три форми дієслів.

6. Вставте в речення прийменники.

7. Перекладіть англійською.





1. Прочитайте, перекладіть та вивчіть нову лексику.

prudence
conformity
completeness
substance
over form
autonomy
monetary unit principle
consistency
historical (actual) cost
going concern
charging
periodicity




2. Прочитайте, перекладіть текст "The main principles of accounting", випишіть незнайому лексику.

In compliance with the Law, the purpose of accounting and financial reporting is to provide full, true and unbiased information on financial situations, activity results and cash flow of an enterprise.

Accounting follows a certain framework of core principles which makes the information generated through an accounting system valuable. Without these core principles accounting would be irrelevant and unreliable.

Accounting and financial reporting in Ukraine are founded on the following basic principles:
Зображення- prudence;
Зображення-- completeness;
Зображення-- autonomy;
Зображення-- consistency;
Зображення-- going concern;
Зображення-- charging and conformity of income and expenses;
Зображення-- substance over form;
Зображення-- historical (actual) cost;
Зображення-- monetary unit principle;
Зображення-- periodicity.

1). Prudence - the use of methods of measurement in accounting, which should prevent under estimation of liabilities and expenses, and the overestimation of the assessment of the assets and income of the enterprise;

2). Completeness - financial statements should contain all the information about the actual and potential impacts of business operations and events that may affect decisions made on its basis;

3). Autonomy - each enterprise shall be deemed as a legal entity separate from its owners, in connection with which the personal assets and liabilities owners should not be recorded in the financial statements of the enterprise;

4). Consistency - consistent (from year to year) the application of an enterprise of the chosen accounting policy, i.e. a set of principles, methods and procedures used by the enterprise for preparation and presentation of financial statements. Changes in accounting policy is possible only in the cases stipulated by the Provisions of national accounting, and must be justified and is disclosed in the notes to the financial statements;

5). Going concern - assessment of the assets and liabilities of the enterprise is based on the assumption that its activities will continue;

6). Charging - to determine the financial result of the reporting period, it is necessary to compare the accounting period income with expenses, which were implemented for the receipt of these incomes. The income and expense are recognised in the accounting and financial reporting in the moment of their occurrence, regardless of the date of receipt or payment of cash;

7). Substance over the form - transactions are accounted for in accordance with their substance, rather than only on the basis of legal norms. So, taken in Finance leases property and equipment are stated in the balance sheet of the lessee, that is, in fact as its own property, even though the legal form they passed into the ownership of the lessee, but they have actually taken upon itself all the risks and rewards associated with the right of ownership to the object of lease;

8). Historical (actual) cost - the priority is the evaluation of assets of the enterprise, on the basis of the cost of their production and acquisition;

9). Monetary unit principle - measurement and synthesis of all economic operations of the enterprise in the financial statements is carried out in a single monetary unit. Enterprises maintain accounting records and prepare financial statements in the monetary unit of Ukraine;

10). Periodicity - possibility of activity of the enterprise for certain periods of time with the purpose of preparation of financial statements.



3. Підберіть до даних термінів їх опис.

Going concern
Conformity
Completeness
Monetary unit
Historical cost


Зображення 1). This principle states that accounting systems assume that a business will continue to operate. His importance becomes most clear if you consider the ramifications of assuming that a business won't continue. If a business won't continue, it becomes very unclear how one should value assets if the assets have no resale value. If a business won't continue operations, no assurance exists that any of the inventory can be sold. If the inventory can't be sold, what does that say about the owner's equity value shown in the balance sheet?

Зображення 2). This principle assumes that a business's domestic currency is the appropriate unit of measurement for the business to use in accounting. In other words, it states that it's okay for U.S. businesses to use U.S. dollars in their accounting. It also states, implicitly, that even though inflation and, occasionally, deflation change the purchasing power of the unit of measurement used in the accounting system, that's still okay.

Зображення 3). This accounting principle requires companies to use the accrual basis of accounting. It requires that expenses be matched with revenues. For example, sales commissions’ expense should be reported in the period when the sales were made (and not reported in the period when the commissions were paid). Wages to employees are reported as an expense in the week when the employees worked and not in the week when the employees are paid. If a company agrees to give its employees 1% of its 2012 revenues as a bonus on January 15, 2013, the company should report the bonus as an expense in 2012 and the amount unpaid at December 31, 2012 as a liability. (The expense is occurring as the sales are occurring.)

Зображення4). This principle states that amounts in your accounting system should be quantified, or measured, by using historical cost. For example, if you have a business and the business owns a building, that building, according to this principle, shows up on your balance sheet at its historical cost; you don't adjust the values in an accounting system for changes in a fair market value.

Зображення 5). If certain information is important to an investor or lender using the financial statements, that information should be disclosed within the statement or in the notes to the statement. It is because of this basic accounting principle that numerous pages of "footnotes" are often attached to financial statements.



4. Поставте усі види питань до даних речень.

Зображення


Зображення

1. Change in accounting policy is possible only in the cases stipulated by the Provisions of national accounting.

2. This accounting principle requires companies to use the accrual basis of accounting.


5. Напишіть три форми дієслів.


To prevent, to contain, to affect, to choose, to change, to stipulate, to qualify, to determine, to compare, to maintain, to become, to continue, to sell, to occur, to pay.


6. Вставте в речення прийменники.

1. The purpose … accounting and financial reporting is to provide full, true and unbiased information … financial situations, activity results and cash flow … an enterprise.
2. Accounting follows a certain framework … core principles which makes the information generated … an accounting system valuable.
3. Accounting and financial reporting … Ukraine are founded … the following basic principles.
4. Changes … accounting policy is possible only … the cases stipulated … the Provisions … national accounting.
5. Measurement and synthesis … all economic operations … the enterprise … the financial statements is carried out … a single monetary unit.
6. Enterprises maintain accounting records and prepare financial statements … the monetary unit … Ukraine.
7. The income and expense are recognised … the accounting and financial reporting … the moment … their occurrence.



7. Перекладіть англійською.


1. Існує десять головних принципів бухгалтерського обліку.
2. Ці принципи є будівельними блоками, які складають основу більш складних і спеціалізованих принципів або загальноприйнятими принципами бухгалтерського обліку.
3. Вони належать до таких питань, як облік доходів, облік податків на прибуток, облік операцій щодо об ’ єднання бізнесу тощо.
4. Без цих основоположних принципів бухгалтерський облік був б недоречним і ненадійним.
5. Розуміння принципів бухобліку робить роботу бухгалтерського обліку більш зрозумілою.


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