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PRE-LISTENING. Consider the introduction to the unit

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Task I

Consider the introduction to the unit. Answer the following questions and be ready to give a story line. Use the word combinations in brackets.

1. What is the main task of the auditors?

(to approve the accounts of a limited company; to act on behalf of the shareholders; to ensure that the directors are reporting correctly; the state of affairs of the company; to judge whether the directors are managing the company efficiently; to judge for themselves)

2. Why has H.G. changed the firm auditing the firm’s accounts?

(to audit the accounts of Harper & Grant; to be in private practice as an accountant; to be appointed; a privately owned limited company; to be exempt from something; to publish accounts; to have the accounts audited by independent auditors; to be connected with the company)

3. What is W. Buckhurst responsible for?

(to be Company Secretary; to be responsible for something; the period in question; to be ready for checking; to make a bad impression; the accounts department; to supply immediately any information wanted by the auditors)

4. Which three documents are in the focus of the auditors’ attention?

(to be satisfied; the Profit Statement; the Balance Sheet; the Directors' Report; a Trading and Profit and Loss Account; to arrive at the profit for the year; to start with net sales or income; to deduct the cost of materials, work and overhead charges; to leave a trading surplus; depreciation on plant and buildings; auditors' fees; administration and selling costs; to produce the net profit or loss; a summarised statement; the amount of funds employed in the business; to derive the funds from some sources)

5. What does the Balance Sheet show?

(to list the capital employed; the issued share capital plus reserves and retained earnings; the total cost of fixed assets; trade investments; a breakdown of net current assets; cash and stocks, plus what the firm is owed by its customers, less its liabilities; to be shown as a trade investment; a current liability; an item in the compilation of net current assets)

6. Why is stock valuation a mixed blessing?

(to prepare accounts; to put a value on all goods in the hands of the company; to check against the suppliers' invoices; the value of commodities; to fluctuate; a company's stock; work in progress; finished stock; the volume of all stock is changing daily, if not hourly; to be taken at cost price or market price, whichever is the lower)

Task 2

Give the English equivalents for the following word combinations:


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Читайте в этой же книге: LISTENING | Match the phrases on the left with an appropriate explanation on the right. Fill in the grid below. | PRE-LISTENING | Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class. | PRE-LISTENING | Exercise 3 | Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class. | Act as an interpreter. | POST-LISTENING | Act as an interpreter. |
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