«Бухгалтер» термині 15 ғасырда Австрияда пайда болды. Инсбрук Есеп палатасының қызметкері ХристофорШтехер бухгалтер құқығына ие болған бірінші лауазымды адам болды



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ПЗ 1

Words and phrases:

- Audit Chamber; есеп палатасы

- accounts; шоттар

- publicizing of accounting; бухгалтерлік есепті жариялау

- balance; баланс

- accounts department.есеп бөлімі


Exercise 1.1

Sort pledged the word on structure

1.The clerk, 2.wandering, 3.accounts 4.department, 5.economic.
Exercise 1.2

Write out from the text verbs with dependent words

Testifies, it is stored, I existed, were shown, symbolizes.

dependent - it is stored, I existed, were shown
Exercise 1.3

Answer questions to the text

1. When there was a term "accountant"?

The term "accountant" has appeared in the 15th century in Austria.

2. Who was the first official who was entitled the accountant?



HristoforShtekher, the clerk of the Innsbruck Audit Chamber was the first official who was entitled the accountant.

3. What date is the beginning of distribution of the terms "accountant" and "accounts department"?



This event is confirmed by the order of the emperor Maksimilian 1 of February 13, 1498 which is stored in the Vienna state museum.

4. In what year does the coat of arms of accountants have been approved?



Realizing an important role of account in 1946 the International congress of accountants I have approved the accountant's coat of arms offered by the French scientist Zh.B. Dyumarshe on whom are represented the sun scales and curve Bernoulli and the motto is traced: "Science, trust, independence".

5. What is symbolized by the objects represented on the coat of arms?





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