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My speciality





(for accountants)

 

Words and expressions:

Accounting - бухгалтерский учет

Record - документ, запись, протокол

Transaction - сделка,банковская операция

Consumer - потребитель

Tax - налог

Price - цена

Wages - заработная плата

Ratio analysis - рациональный анализ

Balance sheet - балансовый отчет

Assets and liabilities – актив и пассив

Income statement – отчет о прибылях и убытках

 

 

Text

Our Republic requires more and more trained specialists. There are many institutes and universities in our republic, which train specialists for different field of national economy. I always dreamed of becoming an accountant. After finishing secondary school I entered the Academy of Economics and Statistics. I study at the faculty of Economy and Management.

In order to be a highly qualified specialist students study such special subjects as: mathematics, foreign languages, financing, banking, accounting, marketing, management, microeconomics, macroeconomics etc.

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of business. It reports effects of the transaction on the firms financial condition. Accounting records give very important data. It is used by management, stockholders, creditors, banks, government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms operating efficiency. The second set of ratio deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratio deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

Economics as a science consists of two disciplines that is of microeconomics and macroeconomics.

Microeconomics is the branch of economics that studies individual producers, consumers or markets. Microeconomics also studies how government activities such as regulations and taxes individual markets.. Microeconomics tries to understand what factors affect the prices, wages and earnings. Macroeconomics is the branch of economics that studies the economy as a whole. It studies the overall value of output, of unemployment and of inflation. For accountants a very important use of computers has to do with accounting and finance. They can be

used in production to plan and coordinate materials movement, machine usage.

We students, think that our profession is essential for the benefit of people in all time. Our profession is complicated and interesting.

A good accountant should have technical competence, to be reliable, flexible and creative. All students of our faculty must study hard to become good specialists.

Exercise1. Read and translate the following words.

 

Market-marketing, produce- production, producing, consume- consumer,

employ – employer, manage – management.

 

Exercise2.Complete the following sentences.

1. Accounting shows…………..

2. Economics as a science ………..

3. Microeconomics is the branch of economics ……

4. A good accountant should have technical ………..

 

 

Exercise3. Answer the following questions.

 

1. What Academy do you study at?

2. What subjects do you study?

3. What can you say about accounting?

4. What disciplines include economics?

5. How are computers used in accounting?

6. What qualities should a good accountant have?

7. Do you like your profession and why?

 

Date: 2015-07-24; view: 645; Нарушение авторских прав; Помощь в написании работы --> СЮДА...



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