Вопросы к дифференцированному зачету

Вопросы к дифференцированному зачету

по учебной дисциплины

«ИНОСТРАННЫЙ ЯЗЫК В ПРОФЕССИОНАЛЬНОЙ ДЕЯТЕЛЬНОСТИ»

Вариант 1.

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An accounting system in a given country is one of the key elements of the economic system. It is determined to a significant extent by the level and direction of the economic system's development.

The most important theoretical concept of the Anglo-American accounting may be summed up as follows: the subject of accounting is the calculation of the financial results of an economic entity's business activity.

Accounting is used to describe the transactions entered into by all kinds of organizations.

Accounting can be divided into three phases: capture, processing and communication of financial information.

The first phase, the process of capturing financial information and recording it, is called book-keeping. Accounting extends far beyond the actual making of records. It includes their analysis and interpretation, it shows the relationship between the financial results and events, which have created them.

Accounting can show the managers or owners of a business whether or not the business is operating at a profit, whether or not the business will be able to meet the commitments as they fall due.

2.Используя лексико-грамматический минимум, рассказать о своей будущей специальности – бухгалтера

Вариант 2.

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Accounting is based on the accounting equation, which states that a firm's assets must equal its liabilities plus its owners' equity.

Assets and liabilities, profits and losses are listed in financial statements. The two main types of financial statements are the balance sheet and the income statement(profit and loss account).

The balance sheet lists a firm's assets, liabilities and owner's equity at a point of time.

Changes in the balance sheet are made according to the principle of double-entry book-keeping. This principle states that each transaction must be recorded on the balance sheet as two separate entries so that the totals of each side will always equal one another, and that this will always be true no matter; how many transactions are entered into.

Balance sheets are drawn up periodically: monthly, quarterly, half-yearly, annually.

There is an account for every asset, every liability and capital. Accounts can be prepared either on a cash or accrual basis. Each account should be shown on a separate page.

The double entry system divides each page into two halves. The left-hand side is called the debit side, while the right-hand side is called the credit side.

The balance sheet shows a lot of useful financial information, but it does not show everything. A firm's sales, costs, and profits for a given period are shown in an income statement.

2.Используя лексико-грамматический минимум, рассказать об истории бухгалтерского учета в России

Вариант 3

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In a free-market environment, accounting provides a means for transmitting information about the performance of enterprises to those with an interest in it.

The basic functions of accounting in a market economy are to measure economic activity of an enterprise and its profit, to show changes in its financial position and ensure that a fair report of the economic status and performance is made available to all those concerned. These functions are performed at two different levels.

The accountants in the US communicate financial information to many people. What users need financial information?

One branch of accounting, called managerial accounting, provides information that managers use in making decisions within the firm. Other accountants prepare financial reports for outside users. This branch of accounting is known QS financial accounting.

2.Используя лексико-грамматический минимум, рассказать о функциях бухгалтерского учета

Вариант 4

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American accounting standards and objectives of financial statements fully meet the users' needs for useful information. The following basic principles ensure the provision of such information in the manner the market requires. First of all, accounts must be prepared on a going-concern basis. It means accounting is based on the assumption that the business will continue to operate. Besides, accounts must reflect the economic substance of the situation rather than simply its legal form. Other characteristics that make information useful for the users are relevance, timeliness, prudence, reliability, materiality, consistency and comparability.

Though these concepts are recognized internationally, users of information often fail to get a true and fair view of business operations. In the present conditions, there is need to work harder to harmonize national accounting systems so as to make it easier for users to assess financial information, particularly taking into account growth of transnational corporations and increasing interdependence of financial markets.

2.Используя лексико-грамматический минимум, рассказать об объектах бухгалтерского учета

Вариант 5.

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The accounting profession in the market economy consists of public and private accountants. Public accountants are independent professionals who provide services for a fee.

Accountants who are employed by business firms are known as private accountants.

The main form of business organization in the accounting profession is partnership, though some public accountants practice alone and the others have formed professional corporations. Public accountants try to avoid limited liability, because they believe that professionals should take full responsibility for their judgments.

The title certified public accountant refers to the holder of a license to practice public accounting. The license is granted by a state government. It 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 to date and to maintain the highest standard of integrity, professional independence and confidentiality.

2.Используя лексико-грамматический минимум, рассказать о бухгалтерских счетах и их назначениях

Вариант 6.

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In Russia accountants also try and do their best to keep up high professional standards. For many years they were held in a very low esteem in the country, now the situation is changing for the better. Public accountants in Russia offer different services. The main service is auditing. Besides, public accounting firms offer consulting services, some accountants are also active in tax planning and preparation of tax returns. Russian and American public accountants have much in common.

The work of private accountants in Russia differs greatly from what American accountants employed by business firms do because Russia is only entering a market economy.

Accountants who work for the US business firms have wide responsibilities. Their duties include cost accounting, capital budgeting for current operations, tax planning, they must know how to design financial information systems, and do may other things.

2.Используя лексико-грамматический минимум, рассказать что такое актив, что такое пассив

Вариант 7.

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Accounting Records

Every company must keep accounting records sufficient:

- to show and explain company's transactions;

- to disclose financial position of the company at any time with reasonable accuracy;

- to enable the directors to ensure that... annual accounts comply with statutory requirements.

The records may contain entries of daily receipts and payments, record of assets and liabilities and, where the business involves dealing in goods, stocktaking records and details of goods bought and sold.

The directors of every company have a duty to prepare annual accounts. The accounts must be made up to company's accounting date (its financial year-end) and in accordance with the specified accounting principles.

In UK, for example, they include following:

- The company is presumed to be going concern.

- Accounting policies are applied consistently from year to year.

- The amount of any item is determined on prudent basis.

- The accounts are prepared on accrual basis.

2.Используя лексико-грамматический минимум, рассказать, что такое баланс организации

Вариант 8.

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Details of any departure from these principles, the reasons for it, and its effect must be explained in note to the accounts.

In UK company accounts are almost invariably prepared using the historical cost accounting convention, with or without modification to reflect changes in value of certain assets. However, Company Act 1985 provides alternative accounting rules which permit company to recognize full impact of inflation and changing prices in their accounts.

Along with rules applying to the preparation of accounts, there is overriding requirement that the balance sheet must give "true and fair" view of the state of affairs of the company and that profit and less account must give "true and fair" view of the company's profit and loss.

Until 1992, cash basis accounting was only method recognized in Russia. Although the new accounting regulation permits the administration to select method of recognized revenue and expenses, traditional methods is sill dominant.

2.Используя лексико-грамматический минимум, рассказать какие бухгалтерские документы вы используете в работе

Вариант 9.

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Auditing is a process in which an independent accountant-auditor examines a firm's accounting records and financial statements and offers an opinion on their accuracy and reliability. There are different types of audits, for example, financial statements audits, income tax audits, "value for money" audits, environmental audits, administrative audits, financial management audits, etc. The accountancy profession has built up a significant amount of expertise in performing financial statements audits. Accounts audits established as an instrument to protect third parties, the users of accounts, since the auditor's opinion helps establish credibility of financial statements. Special bodies of users, such as supervisory boards, employee representatives, government agencies may sometimes need an in-depth audit report, which is usually confidential. It should be stressed that auditors do not monitor, they offer an opinion, and the audit process and audit procedures are complicated and manifold. The auditor's opinion is gradually being built up from a mass of detailed work to the final judgment through the planning and testing stages. The auditor normally starts with a study of the business environment the audited company is working in and performs a preliminary analytical review.

2.Используя лексико-грамматический минимум, рассказать, что такое документооборот, каковы его правила

Вариант 10.

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Then he should direct his attention to the financial statements. Interestingly enough, however, the auditor's attention is not directed towards the financial statements' elements as such. But towards the correctness of various assumptions made by the management for their preparation. For instance, the auditor needs to know if figures are complete and accurate and reflect what they should reflect, if income and expenses are recorded in the proper periods and if the legal position is reflected adequately. The auditor should focus on any misstatement whether it is intentional or unintentional. The management is responsible for the reliability of financial position. If the management is not prepared to take the responsibility it may be hard to complete the audit. In such situations the auditor should seek his own evidence by means of independent audit procedures.

2.Используя лексико-грамматический минимум, рассказать, что такое дебит и кредит

Вариант 11.

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Although the financial statements are the ultimate objectives of an audit, normally such audits cannot be completed without a proper study and evaluation of the accounting system and assessment of the internal accounting controls. Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as tests in totals, comparison with budgets or even statistical analysis of figures. In the planning stage as well as during the performance of audit procedures and, finally, in forming conclusions, "materiality" and "audit risk" are critical elements in the auditor's judgment. "Materiality" refers to the magnitude or nature of a misstatement (including an omission) of financial information. "Audit risk" (including three different components - inherent risk, control risk, detection risk) is the risk that an auditor may give an appropriate opinion on financial information that is materially misstated. Unfortunately, audits do not always end up in an approval of the financial statements. Any deviation from the unqualified opinion should be explained in the auditor's report, including the uncertainty or the disagreement that caused the auditor to qualify his opinion. In order to protect the public interests and the profession's integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor

2.Используя лексико-грамматический минимум, раскрыть вопрос о понятии информации и информационной системы

Вариант 12

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In most industrialized countries audit is a statutory requirement applying to limited companies. The transition to a market economy has led to the establishment of new market mechanisms and creation of new institutions. Under the legislation in force, joint ventures are required to submit their annual financial statements, audited by an auditing organization, to the local financial authority. Russia didn't use to have auditing firms in the past, but this profession is developing very fast. There are hundreds of auditing firms in every big city now. As in many other countries the auditor is responsible for ensuring that the accounts show a "true and fair" view of the business's financial position and performance. Auditing in our country is a process in which an independent accountant examines a firm's records, analyses financial statements and offers an opinion on their accuracy and reliability. If the auditor doesn't find faults he confirms the Balance Sheet and the Profit and Loss Account Due to the specific business environment, auditors in Russia render a very wide range of consultancy services. They help their clients to prepare tax returns and give advice on the maintenance of accounting and organization of internal control. They also give advice on how to set up businesses, how to improve an enterprise management, explain their clients rules for performing foreign trade transactions and foreign currency operations.

2.Используя лексико-грамматический минимум, рассказать о применении информационных технологий в бухгалтерии

Вариант 13

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In order to play their proper part in the national economic development, auditors must be independent of pressures not simply from clients but also from government or state agencies. Moreover, an independent, effective and efficient profession requires a strong institutional infrastructure. That's why audit chambers have been set up throughout the country. The strength and prestige of a professional body depends on the professional competence. To be entitled to carry out statutory audits of accounting documents in Russia, an auditor must have a license. As for the professional qualifications for auditors in the UK, they are really very high. Every chartered accountant undergoes several years of intensive professional training culminating in examinations of a very high standard. Even then, further experience and study are required to obtain a practicing certificate. The examinations cover such subjects as auditing, analysis and critical assessment of annual accounts, general accounting, consolidated accounts, cost and management accounting, internal audit, legal and professional standards relating to the statutory auditing, company law, the law on insolvency, tax law, civil and commercial law, employment law, basic principles of financial management, etc. That is why, the UK accountants and auditors are respected over the world.

2.Используя лексико-грамматический минимум, рассказать, какие бухгалтерские программы используют в бухгалтерии

Вариант 14

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A. Balance sheet The position of the enterprise is presented in the balance sheet. That statement shows resources and the claims to or interests in them and provides an indication of the financial strength of the enterprise. The balance sheet includes the following elements: Assets Assets include property, plant and equipment, financial leases, investments in subsidiaries and other enterprises; long-term receivables; purchased goodwill, patents, trade marks and similar intangibles; marketable securities; current receivables (or trade debts); inventories; cash and bank balances; and prepaid expenses. Assets arise from past events, which may be cash or non-cash transactions. Assets may be purchased, exchanged for other assets, self-generated or received as grants or donations. An asset is recognized when it is reasonably certain that the future economic benefit embodied in it will flow to the enterprise. In a number of countries, intangible assets such concessions, patents, licenses, trade marks and similar rights and assets may be recognized in the balance sheet only if they were acquired for a valuable consideration. A number of countries allow assets to be carried on the balance sheet only if the reporting enterprise is the legal owner.

2.Используя лексико-грамматический минимум, рассказать об объектах бухгалтерского учета

Вариант 15

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Liabilities Liabilities include long-term loans and debentures, short-term loans, and bank overdrafts, payables, pension plans and similar financial obligations. The scope of definition of liabilities covers obligations whose financial amounts can or cannot be established precisely. It therefore covers what is usually described as provisions in some countries. Provisions are liabilities, the amount of which cannot be established precisely, or the occurrence of which is uncertain. In some countries, provisions may notbe used to adjust the value of assets. In those countries, value adjustments on debtors are referred to as write-downs. In other countries, write-downs on debtors are commonly referred to as provisions. Provisions should be distinguished from .reserves, which are amounts set aside under equity for future use with respect to obligations which may arise from probable or possible events. A liability is recognized when it is reasonably certain that a future reduction in economic benefit will result from the settlement of the obligation.

2.Используя лексико-грамматический минимум, рассказать , что такое баланс организации

Вариант 16

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Equity Paid-in capital is treated differently in many countries, in some of which all amounts paid in by equity shareholders are classified as paid-in and are not further categorized. In other countries, paid-in capital is divisible into two types: that relating to the par value of the shares offered for sale and that relating to share premium or additional capital. In consolidated balance sheets, the amount of equity should be given separately for the shareholders of the parent enterprise and for other shareholders. Equity is a residual arising from the deduction of liabilities from the assets of the reporting enterprise. Equity arises from two sources: that provided by shareholders (for example, paid-in capital) and that generated by the activities of the enterprise (for example, earnings less distributions to shareholders, unrealized surpluses).

2.Используя лексико-грамматический минимум, рассказать, что такое активные и пассивные счета

Вариант 17

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Revenues are inflows or enhancements of assets (or reductions of liabilities) that arise in the course of the normal activities of the enterprise. The events that result in revenues and revenues themselves are referred to by a variety of names: including sales, fees, interest, dividends, royalties and rent. Expenses Expenses are outflows or depletions of assets (or additions to liabilities) that arisein the course of the enterprise's normal activities. The events from which expenses arise and expenses themselves are referred to by a variety of names, including cost of sales, wages and depreciation. An expense is recognized when it is realized that an expenditure does not produce future economic benefits. It is also recognized when a liability is incurred without therecognition of an asset. When it is possible to do so, expenses are recognized in the income statement on the basis of direct association between expenses incurred and the earning of specific items of income. The process is commonly referred to as matching of expenses with revenues.

2.Используя лексико-грамматический минимум, рассказать, какие бухгалтерские документы вы используете в работе

Вариант 18

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Gains are increases in equity that result from transactions that are incidental to the enterprise's activities and from other transactions, events or circumstances affecting the enterprise during a period, except those that result in revenues or equity contributions. Losses are decreases in equity that result from transactions that are incidental to the enterprise's activities and from other transactions, events or circumstances affecting the enterprise during a period, except those that result in expenses or distributions of equity. Gains are normally recognized when realized. Losses are normally recognized when realized or when it becomes evident that there is an impairment in the value of the assets, or an increase in the liabilities, to which the losses relate.

2.Используя лексико-грамматический минимум, рассказать об своей специальности - бухгалтер

Вариант 19

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"Green accounting" is accounting for the environment. It is a major issue of public concern currently being addressed by the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting. In its first report, presented in March 1990, ISAR considered some preliminary research of the nature, benefits and costs of environmental disclosures together with some tentative recommendations. In its second report, a year later, ISAR reviewed the response of governments and industries to its initiative in this area. On the basis of the results ISAR made some recommendations concerning monitoring information disclosures and accounting practices in this area. Six major global industries (chemicals, forestry products, metals, motors, petroleum and petrochemicals, and pharmaceuticals) have been chosen as the basis of this survey. The grounds for this selection were that such industries are particularly likely to have environmental information to report as they are industries that tend to have a significant impact on the environment because of the types of raw materials consumed, the production processes employed, or the nature of the end product.

2.Используя лексико-грамматический минимум, рассказать о функциях бухгалтерского учета

Вариант 20

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A significant minority of corporations disclose information about the actual emission levels and contingent environmental liabilities. One major problem concerning environmental actions that few corporations have yet taken is the question of how to report the achieved results. For example, while the initiation of major environmental programmes, the achievement of large percentage reductions of emissions and the making of large financial expenditures may indicate that a corporation is improving its performance, it may also indicate that the corporation has major environmental problems. In contrast, the existence of no new programmes, stable emission levels and little financial expenditures may indicate that a corporation is either ignoring the problem or that the corporation has done extremely well in the past and that there is little room for further improvements. There is an encouraging sign, however, that a small number of corporations started to provide fairly detailed and objective information on the extent to which they are meeting the industry norms and governmental requirements.

2.Используя лексико-грамматический минимум, рассказать о принципах защиты информации

Вариант 21

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In most industrialized countries audit is a statutory requirement applying to limited companies. The transition to a market economy has led to the establishment of new market mechanisms and creation of new institutions. Under the legislation in force, joint ventures are required to submit their annual financial statements, audited by an auditing organization, to the local financial authority. Russia didn't use to have auditing firms in the past, but this profession is developing very fast. There are hundreds of auditing firms in every big city now. As in many other countries the auditor is responsible for ensuring that the accounts show a "true and fair" view of the business's financial position and performance. Auditing in our country is a process in which an independent accountant examines a firm's records, analyses financial statements and offers an opinion on their accuracy and reliability. If the auditor doesn't find faults he confirms the Balance Sheet and the Profit and Loss Account Due to the specific business environment, auditors in Russiarender a very wide range of consultancy services. They help their clients to prepare tax returns and give advice on the maintenance of accounting and organization of internal control. They also give advice on how to set up businesses, how to improve an enterprise management, explain their clients rules for performing foreign trade transactions and foreign currency operations.

2.Используя лексико-грамматический минимум, рассказать о этических нормах коммуникации в Интеренете

Вариант 22

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It is a universally accepted truth in Russia that the heads of many public funds habitually (to divert) trillions of rubles away from the stated purpose into lucrative deals for personal gain. Over the first 10 months of this year, the Accounts Chamber, a watchdog of the State Duma, (to reveal) that nearly 1.8 trillion rubles, were not used for their designated purposes. The auditors (to find) that nearly every fund was not using its money as it was supposed to. For instance, the Moscow branch of Russia's Pension Fund (to buy) a building for about 2 billion rubles, (to spend) 11.5 billion rubles on its renovation and repair, and (to pay) another 6 billion rubles to an intermediary for "selecting the building", preparing the necessary documents, and obtaining the consent of the parties concerned." The Pension Fund (to misuse) more than 660 billion rubles despite the fact that people in some regions were left without pension payments for up to three months. Many public funds (to set) up their own banks with charter capital running into hundreds of billions of rubles.

2.Используя лексико-грамматический минимум, рассказать о бухгалтерских счетах и их назначении

Вариант 23

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Audit is an examination of the records and reports of an enterprise by accounting specialists other than those responsible for their preparation. Public auditing by independent accountants has acquired professional status and become increasingly common with the rise of large business units and the separation of ownership from control. The public accountant performs tests to determine whether the management's statements were prepared in accordance with acceptable accounting principles and fairly present the firm's financial position and operating results. Such independent evaluations of management reports are of interest to actual and prospective shareholders, bankers, suppliers, lessors, and government agencies. Generally speaking, auditing has two functions: to reveal undesirable practices and, as far as possible, to prevent their recurring in the future. A relatively new type of auditing is internal auditing.It is designed to evaluate the effectiveness of a business's accounting system. Perhaps the most familiar type of auditing is the administrative audit, or pre-audit, in which individual vouchers, invoices or other documents are investigated for accuracy and proper authorization before they are paid or entered in the books.

2.Используя лексико-грамматический минимум, рассказать о структуре базового программного обеспечения

Вариант 24

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In English-speaking countries, public auditors are usually certified, and high standards of professional qualification are encouraged. Most countries have specific agencies or departments charged with auditing of their public accounts. Taxpayers in all countries are interested in the sound management of the collected revenue, they also want to know whether or not the executive branch of government is complying with the law, especially in the area of public finance. Government auditors are working for sound, economical and efficient financial management, addressing the key problems in the field of public sector auditing, like strengthening the institutions that oversee financial management, changes in the scope and methodology of government auditing, ability to conduct performance audits in public enterprises, strengthening internal auditing in spending units, ex-post external audits of government activities, budget efficiency problems, performance of expenditure programmer. The advantages accruing from an audit are obvious, taking into account the complexity of present-day commerce and business.

2.Используя лексико-грамматический минимум, рассказать, что такое документооборот и его правила