Задание. 1. Объясните словосочетания:

1. Объясните словосочетания:

credit, debit, ledger, cash, wage, account, income, inventory, amount.

2. Соедините слова в словосочетания:

double life original account

useful entry cash works

major account irrigation equipment

3. Закончите выражение:

1. When a credit sale is made the amount is debited...

2. When money is spent on wages, the cash account is credited...

3. Books may be kept by either the double entry...

4. Определите, какое утверждение ложно, а какое - нет.

1. Books may be kept by the only method.

2. When your company receive money, the cash account is credited to show an increase in cash..

3. When your company receive a credit, the account is debited to account re­ceivable to show an increase of assets.

5. Ответьте на вопросы:

1. What are the two methods of keeping books do you know?

2. What is the main principle of the double entry method?

3. How does a bookkeeper record every transaction in the double entry method?

4. How can you record a transaction if money of your organization is spent on feeds or wages?

5. How can you record a transaction if your organization receives a credit?

6. How can you record a transaction if money of your company is spent to buy a major equipment or to construct a building?

Прочитайте и переведите текст.

Benefits From Work Study

Method study involves some cost. The cost of doing the study may indeed be small. But the experimental work involved in developing a new method may cost money, therefore there must be real benefits from it.

The greatest benefits from work study are to be realized on farms where some form of expansion is taking place. Expansion may take the form of extra acres or more livestock, or it may be intensification - the use of land and live­stock in some different way which will increase output and also labor require­ment. Desirable intensification may create work. Job improvement may set free labor resources, when the question will be that of using these to best advantage.

An arable farmer who decides that his income can be increased by expand­ing his potato acreage may look for ways of reducing the labor input per acre,

for the means of lightening tasks that complete for labor with the potato crop. Or again, a dairy fanner who learns how to handle his herd with less labor may either milk more cows or may take up retailing. In grassland areas a farmer will increase the cumber of animals that can be fed on better and more intensively farmed grassland. The ways in which more labor can by usefully absorbed are many -better care of livestock; more, and more timely cultivations; faster or more timely harvesting.

Date: 2016-02-19; view: 492; Нарушение авторских прав