Задание. 1. How are livestock enterprises affected by climate and soil?

/. Ответьте на вопросы:

1. How are livestock enterprises affected by climate and soil?

2. What is the result of livestock types of farming?

3. What types of farming are affected indirectly?

2. Прочитайте и объясните следующие извлечения из текста;

Affected directly by natural factors; physical requirements; livestock type of farming; the direct and indirect effect of physical.

3. Найдите интернациональные слова.

4. Перескажите текст и выскажите свое собственное мнение.

Прочитайте и переведите текст.

Farm Bookkeeping

The most important objective of farm bookkeeping and financial account­ing being to appraise the financial position of the farm business. They determine its gains and losses during a given period, thus providing a basis diagnosis and planning for higher efficiency and greater profit.

The records and books kept on a farm should provide as much information as is required in a farm business survey, including the quantities and values of various assets, the inventory changes, the source and amount of receipts, and the source and, of payments, so that measures of income can be calculated and the important management and efficiency factors can be determined.

The first task in farm bookkeeping and accounting is the taking of an in­ventory and the preparation of a balance sheet which shows the financial and structure of the farm business at the beginning of the accounting period. Inventory taking involves such processes as counting, measuring and evaluating all the assets on the farm. Among these assets are land, buildings, drainage and irri­gation works, draft and productive animals, farm products and purchased sup­plies in store, equipment and machinery. Such records, together with the other ledger or classified accounts, provide all the information required in preparing the balance sheet as well as the data on depreciation and inventory changes needed for determining the net farm income.

Among all the records and books to be kept the first one which every bookkeeper is most likely to consider is the cash receipt and payment record.

A cash book or record may be made up of two separate columns: one for entries of cash receipts and the other for those of payments, in addition to the columns needed for entering date and explanations of the details of the transac­tions.

Sometimes books for cash receipts are kept separately from those for cash payments, each having to turn several columns.