Задания. 1. Найдите русские эквиваленты и объясните: Individual American farm Livestock farm Grain farm

1. Найдите русские эквиваленты и объясните:
Individual American farm Livestock farm Grain farm

2. Закончите предложения:

1. The livestock farm, if managed successfully, can...

2. A more even distribution of income throughout the year is more likely...

3. Livestock farms have the opportunity to lose more or earn less net income because...

3. Ответьте на вопросы:

1. What are the major reasons for keeping livestock on an individual American farm?

2. Why do you think a more even distribution of income is more likely to be achieved with livestock than with?

3. What do special economic studies show?

4. Why can livestock farms lose their income?

5. What incomes does American economists compare?

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Forms of Accounting

Every factory, building site, collective farm, institution or organization car­ries out primary recording or current registration to a definite system of eco­nomic phenomena that are either the necessary conditions or the final results of the activity of these units. The data are then grouped and summed up in one way or another and their totals recorder in special registration documents (register books, cards, reports, ets.). This systematic recording of economic and related phenomena or processes and their classification and summary is called accounting.

We speak of accounting in the broadest sense of the word in social life many phenomena and processes take place, which are not the immediate expres­sion of the activity of economic and other organizations. We cannot afford to disregard them, however; we must take account of them if we want, for example, to improve economic activities and carry out social reforms.

Three forms of accounting are to be distinguished, according to their methods and specific aims; operative technical recording, bookkeeping and sta­tistics.