Exercise 3. Read this text and try to find the English sentences, equivalent to the Russian ones below.

Accounting shows financial situation of the firm. It helps to measure the activity of a business. It reports on the effects of the transactions on the firm’s financial condition. Accounting records give important financial data of the firm and they can be used by managers, independent analysts, auditors and government.

Usually accountants of the firm prepare two types of accounting records, namely: income statement and balance sheet. A balance sheet is a statement of the assets and liabilities of an economic unit, such as a household or a firm. It is necessary to prepare them as they show how much money was received and how much money was spent by the firm.

One major tool for the analysis of accounting records is to measure ratio analysis. To find out whether a firm is operating efficiently and gets profit the accounting department should do ratio analysis. A ratio analysis is the relationship of two figures. There are three main categories of ratio analysis, namely: ratio dealing with profitability, ratio dealing with assets and liabilities, ratio dealing with the overall financial structure of the firm.

The first ratio analysis is used to measure the firm’s efficiency.

The second one is used to evaluate the current financial position of the firm.

The third one analyses the value of the ownership of the firm.

1. Бухгалтерский учет необходим, чтобы показать финансовое состояние фирмы.

2. Существует два типа бухгалтерских отчетов, а именно отчет о доходах и балансовый отчет.

3. Для того чтобы знать, что фирма работает эффективно, необходимо проводить анализ относительных показателей.

4. Существует три типа анализа относительных показателей: прибыльности, актива и пассива финансовой структуры.

5. Основным инструментом обработки бухгалтерских документов является анализ показателей коэффициентов финансового состояния фирмы.

6. В конечном итоге все три типа анализов показателей коэффициентов указывают на полное финансовое положение фирмы.

7. Когда подготовлены балансовый отчет и отчет о доходах, можно перейти к проверке активов и пассивов компании.

8. Бухгалтерия обеспечивает финансовыми документами кредиторов, банкиров, а также менеджеров различных компаний.

9. Хорошо известно, что фирмы пользуются услугами независимых аналитиков.

Exercise 4. Find the names of jobs and professions matching the following definitions in the box below:

1- a detective, 2 - a sales manager, 3- a social worker, 4- a journalist, 5 - an accountant, 6- a teacher, 7- a tour guide, 8- a shop assistant

A. I look after all aspects of our company’s campaign to find new customers. I’m not directly involved in selling, but I have a team of a dozen representatives who deal with our customers. I need to be very organized. I often work long hours.

B. I joined the police force when I left school and after a time in uniform, I moved into crime detection. It’s an interesting job which is never the same from one day to the next. You need to think quickly and read the criminal’s mind.

C. I’ve always enjoyed working with children, though they can sometimes drive you crazy. They don’t always learn as much as they should and I have to be inventive to find new ways of motivating them. I also need to be patient, especially with slower learners.

D. I’m good at communicating and quite creative so I always wanted a job where I could use my language skills. I have to work quickly to meet deadlines- tomorrow’s newspaper won’t wait! What I like best about my work is meeting people.

E. Holidaymakers are demanding people. Perhaps that’s not surprising since an annual holiday is expensive and they expect a lot. But I know a lot about a part of Greece where I work and I’m helpful and patient by nature, so I get on very well with most of my guests.

F. Dealing with customers is fascinating. I didn’t pick up many qualifications at school but I have a good head for figures and I am naturally open and sociable, so working in a big supermarket suits me. I wish it was better paid though.

G. Maths was my best subject at school so I suppose it was inevitable that I would get a job involving figures or money. I had to pass a series of exams to qualify, but now I have a pretty good salary and I enjoy helping people with their financial problems.

H. I am a good listener and I can keep a clear head in a difficult situation. I often need those qualities as I spend most of my time working with families who are going through a crisis. I also have to be able to analyze a situation objectively, without taking sides, and to be persistent until a solution is found.