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Assignment 7. a) Fill each gap with a suitable preposition.

Assignment 3. Read and translate the text using a dictionary. | Assignment 5. Fill in the gaps with the words and expressions from the text. | Assignment 3. Read and translate the text using a dictionary. | UNIT 8. LEVELS AND AREAS OF MANAGEMENT | Assignment 3. Read and translate the text using a dictionary. | Human Resources Management (HRM) | UNIT 9. TAXATION | Assignment 3. Read and translate the text using a dictionary. | Assignment 3. Read and translate the text using a dictionary. | Assignment 7. a) Read and discuss the text. |


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  7. Assignment 11. Translate the following text in written form using a dictionary.

B) Write down 3-5 questions on the text.

C) Sum up the text in 5-7 sentences and present your summary

In class.

PUBLIC AND PRIVATE ACCOUNTANTS

 

The accounting profession in market economy consists …. (1) public and private accountants. Public accountants are independent professionals who provide services …. (2) a fee. Accountants who are employed …. (3) business firms are known as private accountants.

Some public accountants practise alone. Many have formed partnerships …. (4) other accountants, and a few have formed professional corpo­rations. Partnerships are the main form …. (5) business organization in the accounting profession. Public accountants try to avoid limited liability because they believe that professionals should take full responsibility …. (6) their judgements. The title certified public accountant refers to the holder of a license to practise public accounting.The license is granted …. (7) a state government. It should be stressed that the licence is granted to people who meet educational and experience requirements and pass an examination. All American certified public accountants are expected to keep their knowledge up …. (8) date and to maintain the highest standards of integrity, professional independence and confidentiality.

The main service of public accountants is auditing. Besides, public accounting firms offer consulting services, some accountants are also active …. (9) tax planning and preparation of tax returns.

And what about your private accountants? Accountants who work ….(10) US business firms have wide responsibilities. Their duties include cost accounting, capital budgeting, budgeting for current operations, tax planning, they must know how to design financial information systems, and do many other things.

 

Words you may need:

public accountant – частнопрактикующий бухгалтер

private accountant – бухгалтер, действующий в пределах одной фирмы

judgement – мнение, суждение

holder of a license – владелец \ держатель лицензии

to grant a license – предоставлять лицензию

state government – (зд.) правительство штата

to keep knowledge up to date – поддерживать знания на современном уровне

integrity – (зд.)высокая профессиональная репутация; честность

confidentiality – конфиденциальность

auditing – аудит

tax planning – планирование налогообложения

cost accounting – производственный учет

capital budgeting – составление смет капитальных расходов

budgeting for current operations – составление смет текущих расходов

financial information system – финансовая информационная система

 


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