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During the Industrial Revolution in English cost accounting was value more and more as an aid to national price setting than a control tool. Equipment manufacturers and engineering firms usually made cost estimates and bids to prospective clients. It was natural for them to keep a job cost sheet not only to find profit but to acquire knowledge useful in making future bids.
The competitive manufacturer also needed to know how much prices could be cut during seasonal or cyclical slumps and still cover variable costs.
Such calculations raised the problem of overhead allocation. The modern view is that overhead forms part of a products cost. The 18-th century attitude was that overhead resulted from unproductive labour, not engaged in transforming raw materials, and thus did not add to the value of finished products.
More evident but equally problematic was the need to integrate cost and financial accounting records. Industrialists had inherited accounting system designed for the murchants.
The first descriptions of factory accounting system were given by Anselme Payen (1817) and F.W. Grohelm (1818). They had showed how to transfer costs between accounts, how to accumulate total costs in control accounts, how to isolate ending inventory balances and link manufacturing balances to general ledger totals.
But by the mid – nineteenth century almost no firms were able to show the movement of manufacturing costs from one account to another in the general ledger, no firms were able to distinguish between overhead and commercial expenses.
2. Ответьте на следующие вопросы письменно:
1) Where did the first Industrial Revolution take place?
2) Who gave the first description of factory accounting system?
3) What Anselme Payen and F. W. Grohelm showed?
4) What are your usual activities at the of the fiscal year?
3. Выберите правильную форму глагола:
1) A nice piece of music ….
a) Is playing.
b) Is being played.
2) I’ll … you tomorrow.
a) be seeing
b) being seen
3) Nick … for a whole hour.
a) was examining
b) was being examined
4. Отметьте правильный вариант перевода:
1) Она уже пришла домой.
a) She comes home.
b) She came home.
c) She was coming home.
d) She has come home.
2) Ей задавали много вопросов (на экзамене):
a) She was asking a lot of questions.
b) She asked a lot of questions.
c) She was being asked a lot of questions.
d) She is being asked a lot of questions.
3) Она еще не написала упражнение.
a) She is not writing the exercise.
b) She was not writing the exercise.
c) She hasn’t written the exercise.
d) She hasn’t been written the exercise.
5. Соотнесите главные предложения с придаточными:
1) I shall not return the book.
2) We don’t know.
3) No one could say.
4) we wondered
5) I thought
a) If the weather will change for the better.
b) where he lived.
c) before I have read it.
d) that you knew it.
e) who had made her change her mind.
6. Подберите пары:
1) a) He says
b)He said
a) He was going to be a doctor.
b) He is going to be a doctor.
2) a) she asks
b) she asked
a) what time it was.
b) what time it is.
3) a) we asked
b) we replied
a) that the film was interesting
b) If the film was interesting.
4) a) He asked
b) I wonder
a) where does she live.
b) where she lives.
7. Какой глагол подойдет ко всем предложениям? Переведите письменно.
1) I think it will … us about an hour.
2) They do not allow to … pictures in this museum.
3) The children will be … care of.
4) It’s very far. Let’s … a bus.
5) Do you … me for a fool?
8. Определите, чем является подчеркнутое слово:
The actress playing the leading role is my mother.
a) инфинитив
b) причастие
c) герундий
9. Выберите правильную форму инфинитива:
1) We expect them … this summer.
a) to visit
b) to have visited
2) We are glad … the summer in Crimea.
a) to spend
b) to have spent
3) It seems … outside.
a) to rain
b) to be raining
4) She likes … tennis.
a) to play
b) to be played
10.Выберите правильную форму причастия:
1) The vase … into pieces was carefully wrapped in paper.
a) breaking
b) broken
2) She sat on the river bank … the setting sun.
a) watching
b) watched
3) It was so hot in the … bus.
a) crowding
b) crowded
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