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Заполните пропуски, употребив “it’s” или “there is/there are”.
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1) What’s the time? ____ 4.30.
2) -It’s cold and stormy today.
-Yes, ____ storms all over the country.
3) It is so difficult to find your way in this town. ____ so many streets here that look very similar.
4) ____ lunch time.
5) ____ some people in the room, but ____ very dark here and ____ difficult to see them clearly.
6) We’ve done all we can. ____ nothing we could do now.
7) ____ three lines on the page of a general journal.
8) Many businesses receive and pay cash in their transactions and ____ common to have a cash receipts and a cash payments journals.
9) ____ necessary to make adjustments in the figures of the trial balance.
| a number of – the number of |
Существительное number меняет значение при употреблении с неопределённым или определённым артиклем:
a number of documents = ряд (несколько) документов
the number of documents = количество документов
Переведите на русский язык.
1) Money may take a number of forms.
2) The number of days within which payment is to be made is stipulated in the contract.
3) A number of assets may be given by someone other than (помимо) the owner, and they will be recorded as liabilities.
4) The number of errors found in the entries was great and all of them had to be corrected before posting the entries to the ledger accounts.
5) A number of adjustments must be made in the figures of the trial balance before the data can be used in financial statements.
6) Accounting information is used not only by the managers of all business organizations, but also in a number of cases by others who have financial interest in the business.
Переведите на английский язык, используя “number”.
1) Я могу предложить вам ряд книг, в которых вы найдёте интересную информацию.
2) В холе несколько человек ждут менеджера.
3) Я положил на стол ряд важных документов, а сейчас не вижу их.
4) Количество новых домов, построенных в нашем городе в этом году, больше, чем в прошлом году.
5) Он дал нам ряд примеров в качестве пояснения к своему предложению.
6) Количество предложений ограничено.
7) Количество предприятий, которые поставляют нам свои товары, значительно выросло. (to increase)
8) В ряде случаев ошибки в проверочном балансе трудно найти.
9) Количество ошибок, которые были найдены в отчёте, было очень большим.
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4. Подберите русские эквиваленты к следующим словам:
general, line, type, to group, condensed, version, single, special, to reserve, situation, to show, to ignore, firm, process, to collect, figure, to reflect, commission, final, personal, capital
5. Подберите английские эквиваленты к следующим словам и словосочетаниям:
| 1) требовать 2) пропускать, не включать 3) поддерживать 4) вести журнал 5) продавать в кредит 6) существовать 7) иметь дело с чем-л. 8) не обращать внимания 9) обусловливать 10) предлагать 11) корректировать 12) отражать 13) снимать деньги со счёта 14)относить на счёт | a) to withdraw money b) to reflect c) to offer d) to ignore e) to exist f) to maintain a journal g) to omit h) to require i) to maintain j) to make a sale on account k) to deal with l) to stipulate m) to adjust n) to charge against |
Соотнесите слова (А) и их дефиниции (В).
| A | B |
| 1) frequent 2) receipt 3) purchases journal 4) cash payments journal 5) cash receipts journal 6) list price 7) capital account 8) prompt payment 9) sales journal 10) to stipulate 11) discount | a) a specialized accounting journal used in an accounting system to keep track of the sales of items that customers have purchased b) a journal used to record all cash payments made by a company c) an offer from the supplier to the purchaser, to reduce the selling price if the payment is made within a certain period of time d) to put forward, as a necessary condition e) payment on time f) a journal used for recording credit purchases such as business supplies, equipment, and others g) often happening h) an account in which a firm records expenditure on capital items i) the selling price of something as stated in a catalogue or price list; often subject to discounts j) a journal used to record sales of merchandise for cash k) money received |
Work on the Texts
Прочитайте текст А и подберите заголовки к каждой части текста.
- Discounts. Adjustments
- Transactions
- Special Journals
- Entries
Text A
Part I
A general journal requires 3 lines on the page: a debit, a credit and a line for the explanation. If the business sells many items daily for cash or makes frequent purchases, the general journal can become full of entries and it will be difficult to use. Common types of entries are grouped into special journals.
A special journal is a condensed version of the general journal in which a single line is used for debits and credits and the explanation is omitted. It still remains true that the total of debits should be equal to the total of credits.
There are different types of special journals. Many businesses use mainly four special journals: sales journal; cash receipts journal; purchases journal and cash payments journal (which is sometimes called a disbursement journal). The reason for using one or all of the special journals is the volume of business transactions.
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Many businesses receive and pay out cash in many transactions. Therefore, it is common to have a cash receipts journal and a cash payments journal.
When a firm purchases many items for inventory on credit, a purchases journal is maintained. The entries in the purchases journal are posted to a number of different accounts, such as Accounts Payable, Office Supplies and so on, which are listed in the Chart of Accounts.
If many sales are made “on account”, that is on credit, a sales journal is common. The entries in the sales journal show the invoice number, the account which is debited and the accounts to which the entries will be posted.
Special journals have columns which are reserved for the usual accounts. Sometimes there are situations when no column exists for a transaction. Such a transaction will be entered in the Sundry column. Transactions which are entered in the Sundry column are then posted line by line to the appropriate ledger accounts.
Part II
A bookkeeper deals with several kinds of discounts, or reductions, from the list price of goods. When transactions in which goods are sold or purchased at a discount are entered, the entry shows only the amount which is actually paid or received, and the discount is ignored.
Sellers offer trade discounts to businesses which purchase their goods. If payment is made earlier than stipulated, firms may offer discounts for prompt payment.
All processes that make up a bookkeeper’s job (making journal entries, posting them to ledger accounts, making a trial balance) consist of collecting and recording data. These data which are collected and recorded by the bookkeeper are used in financial statements. But before final financial reports are made it is necessary to make adjustments, that is changes, in the figures of the trial balance. These adjustments reflect all changes that were not recorded in entries and postings. For example, wages, salaries or commissions may be owed but not yet paid and not shown on expense accounts.
Before the accounting cycle starts all over again the books must be closed, that is prepared for the new accounting period. The final stage of closing the accounts is to transfer the balances of these accounts to a new account which is called profit or loss account. In this process the capital account must be adjusted by the amount of profit and loss incurred in the previous period. And it also must be adjusted to reflect money drawn by the owner for personal use. This money is recorded in the drawing account.
The drawing account is the ledger account in which the bookkeeper records money the owner withdraws for personal use. When the accounts are closed the debit balance in the drawing account is charged against capital.
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