Задание. 1. Вставьте верное слово:

1. Вставьте верное слово:

1. Every factory, farm, institution or... conducts primary recording of... phenomena.

2. ... is conducted at all industries and agricultural...

3. The movement of... over a definite period and their state, (materials, economic, bookkeeping, organization, enterprises)

2. Перескажите текст.

3. Ответьте на вопросы:

1. What is accounting?

2. What forms of accounting do you know?

3. What is the aim of operative technical recording?

4. Переведите на русский язык.

Bookkeeping employs the method of double entry of each economic opera­tion performed. The movement of materials over a definite period and their state at a given moment is summarily reflected in the bookkeeping balance-sheet.

Прочитайте и переведите текст.

Production Expenses and Costs

We know production cost to represent many kinds of materials and ser­vices which are used up in the process of production.

For a crop enterprise, production expenses include of: 1. land, land im­provements and buildings; 2. human and animal labor; 3. machinery, equipment and tools; 4. materials, such, as seed, manure, fertilizer, pesticide, etc.

For a livestock enterprise, production costs usually include the cost of: 1.buildings, electricity and water; 2. human and animal labor; 3. feeds, including both concentrates and roughages; 4. pasture and grazing; 5. machinery and tools; 6. herd and flock maintenance or depreciation; 7. others, such as breeding ser­vices, veterinarian services and medicines, etc.

Production costs may also be grouped according to the operations per­formed. Thus, the cost of producing a crop will include land preparations (plow­ing, harrowing), seeding, transplanting, fertilization, cultivation and weeding, irrigation, insect and disease control, Harvesting and threshing, transporting, etc. In every case the cost of land, power, equipment and materials is included.

Likewise, the production cost of an animal enterprise will include housing, feeding, grazing, breeding, milking, egg collection, etc.