Susan: Hi, Iren.
As you know, I’m the head of the accounting
department and this is the end of the year. A lot of work must be
done.
Iren: I know. A lot of accounting reports.
Susan: The income statement and the balance sheet are the
major ones.
Iren: Why do you think so?
Susan: Because these statements show how money was
received and spent by our firm.
Iren: And what are the results?
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Susan: The balance sheet and the profit statement are ready.
So the assets and liabilities and the profit of the company can be
checked. On the whole the firm’s affairs are good.
Iren: How can you manage to prepare the financial statement
in a short period of time? Do you have a lot of accountants?
Susan: No, of course not. All accounts are done through the
computers.
Iren: You are right. Thank you for your information. I’ll try to
use your experience.
Susan: Oh, it’s my pleasure.
Упражнение 11. Разыграйте диалог в парах. Упражнение 12. Расскажите, кем работает Сьюзен? Какие отчеты ей необходимо делать в конце года? Словарь урока (Vocabulary) Accountant – бухгалтер;
accounting – бухгалтерский учет;
accounting department – бухгалтерия;
accounting records – бухгалтерские документы;
activity of business – действие (активность) бизнеса;
assets – актив;
auditor – аудитор;
balance sheet – балансовый отчет;
efficiency – эффективность, производительность;
evaluate – оценивать;
finance – финансы;
financial conditions – финансовое положение;
financial data – финансовые данные;
get profit – получать прибыль;
income statement – отчет о доходах;
independent analyst – независимый аналитик;