Accounting documents

Ex. 1. Read and translate the text.

The document is a written proof of performance of economic operation in fact or a written instruction on the right of its implementation. The method of registration the economic operations by the documents is called documentation. It is an important element of the accounting method. It is for the primary observation for the economic operations and is an obligatory condition for the reflection them in the account. However, the importance of documentation in the economic activity of enterprises is not only limited to the fact that it is used to justify accounts. It plays an important role in the management by the enterprise activity. In the form of the relevant documents the orders are given for the performance of economic operations. The documents are of practical importance for the preliminary and further control for the expediency and legality of economic operations, observe of the state discipline. Preliminary control is performed by the executives. Further control is performed by the accounting workers, as well as employees of tax, financial and audit bodies. Documents have important value to ensure the control for keeping of property management, its rational use. The use of cash, the implementation of the calculations on the basis of duly executed documents prevent abuse by officials. The documents have legal value as written evidence of the implementation of economic operations, and therefore are used by the judicial authorities during considering of the economic claims. Documents are used in the analysis of economic activities for financial control, auditing and documentary audits.

VOCABULARY:

proof expediency

instruction legality

implementation observe

primary executives

observation duly executed

obligatory prevent

however abuse

justify evidence

relevant therefore

preliminary claim

Ex. 2. Answer the questions.

What is a document?
What is documentation?
Does the documentation play an important role in the management by the enterprise activity? Why?
Where does the documentation play a practical importance?
Who performs a preliminary control?
Who performs a further control?
Where are the documents used?

Ex. 3. Translate the word combinations into English.

Письмовий доказ, економічна операція, письмове розпорядження, метод реєстрації, важливий елемент, метод бухобліку, первинне спостереження, обов’язкова умова, важливість документації, діяльність підприємства, відповідні документи, практичне значення, попередній контроль, подальший контроль, доцільність економічних операцій, законність економічних операцій, державна дисципліна, керівні працівники, ревізійні органи, раціональне використання, використання грошових коштів, здійснення розрахунків, належно оформлені документи, судові органи, економічний позов.

Ex. 4. Find the Ukrainian equivalents of the following word combinations.

Accounting method, enterprise activity, further control, rational use, primary observation, obligatory condition, method of registration, relevant documents, the use of cash, duly executed documents, audit bodies, written evidence.

Письмовий доказ, діяльність підприємства, відповідні документи, обов’язкова умова, подальший контроль, метод бухобліку, судові органи, метод реєстрації, раціональне використання, належно оформлені документи, первинне спостереження, використання грошових коштів.

Ex. 5. Form the nouns from the following verbs and translate them.

Observe, prove, implement, justify, prevent, perform, register, reflect, ensure, calculate, execute, consider.

Ex. 6. Retell the text.

Читайте також:

<== попередня сторінка	\|	наступна сторінка ==>
	\|

Не знайшли потрібну інформацію? Скористайтесь пошуком google:

Генерація сторінки за: 0.003 сек.