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Exercise 2. Imagine that you work as an accountant in a big enterprise. Answer the following questions1. Do you total the accounts at the end of the fiscal year? 2. What are your usual activities at the end of the fiscal year? 3. When do you prepare a financial statement? 4. Why should you have more assets than liabilities? 5. Does the accounting department work on taxes? 6. What is the difference between your gross salary and net salary? 7. Is the difference between gross salary and net salary big in this country? What does this difference depend on? Exercise 3. Make up the dialogue about accounting: a) between an experienced accountant and a university graduate who has just begun to work as an accountant; b) you are an employer and you want to hire an accountant, find out if he(she) is experienced enough in accounting. Exercise 4. Translate from Russian into English. 1. Бухгалтерский учет представляет данные для кредиторов и вкладчиков. 2. Они готовят отчет о доходах и балансовый отчет в конце финансового года. 3. Мы определяем эффективность производства с помощью анализа коэффициентов. 4. Недвижимость является собственностью корпораций. 5. Мы проверим актив и пассив и определим стоимость имущества за вычетом обязательств. 6. Мы платим большие налоги. 7. Сколько ты получаешь без вычетов? Grammar Exercises Exercise 1. Make the sentences negative. Model: 1 worked as an accountant in a big corporation. I didn't work as an accountant in a big corporation. 1. An accounting department reported on the effects of the transactions. 2. They studied carefully income statement and balance sheet. 3. We used ratio analysis to determine the firms operating efficiency. 4. The accountants checked the assets and liabilities. 5. The accounting department provided data for the management.
Exercise 2. Put up for questions of different types to each sentence (general, special, disjunctive, alternative). Model: The accounting department regularly prepared the income statement and balance sheet. 1. Did the accounting department regularly prepare the income statement and balance sheet? 2. What did the accounting department regularly prepare? 3. The accounting department regularly prepared the income statement and balance sheet, didn't it? 4. Did the accounting department prepare the income statement or a financial statement? 1. The board of directors checked out assets liabilities and net worth. 2. He worked as a Corn pi roller of I he company for two у ears. 3. The applicants sent their resumes and letters of interest. 4. She used to do books in a big company. 5. Some governmental corporations issued stock certificate.
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