The economic processes

Ex. 1. Read and translate the text.

The economic processes: supplying, production, realization

The main purpose of the sphere of material production is the production of socially necessary product. The creation of this product is in the process of production. For providing of production the process of supplying with all the necessary subjects of work (raw materials, materials, fuel, etc.) should be produced. After the production of products the process of its realization comes. All three processes are interconnected, constantly replacing each other and a continuous turnover of economic resources occurs at the enterprise. Accounting provides by the information needed for the management by this circulation. The consumption of labour, means of labour and the labour of the workers take place in the process of production. So, the process of productive consumption and the process of creating the products of labour are reflected in accounting. The cost of new product differs from the value of the products, from which it is made not only the quality and purpose, but also the increased value, as it contains a new value created by the labour of the workers. It is the national income. Objects of accounting in the manufacturing process are the expenses of the enterprise for manufacture of products, which gives the opportunity to determine its production cost, as well as the volume of the manufactured production. In the process of supply the enterprise spends the money for the purchase of the labour objects at suppliers. Objects of accounting in the process of supply are the costs of this process, the volume of the purchased objects of labour and settlements with suppliers. The realization process is the transference of finished products to consumers. Such transference is carried out by purchase and sale according to the agreements. Under the realization the company receives cash from the customers, but in a greater amount included in the selling price of the products. Objects of accounting in the realization process are: volume of the realized products, the costs associated with the realization, the financial result from realization, settlements with buyers, budget, banks.

VOCABULARY:

interconnect production cost

constantly process of supply

turnover purchase

consumption supplier

cost settlements

increased value consumer

national income selling price

determine

Ex. 2. Answer the questions.

What is the main purpose of the sphere of material production?
What is the process of production?
Where does consumption of labour, means of labour and the labour of the

workers take place?

Where is the process of productive consumption reflected?
What are the objects of accounting in the manufacturing process?
What are the objects of accounting in the realization process?

Ex. 3. Find in the text English equivalents of the Ukrainian word combinations.

Сфера матеріального виробництва, суспільно необхідний продукт, сировина, безперервний кругообіг, споживання предметів праці, процес виробничого споживання, вартість продуктів, збільшена вартість, обсяг виготовленої продукції, грошові кошти, розрахунки з постачальниками, відпускна вартість продукції, фінансовий результат від реалізації, розрахунки з покупцями.

Ex. 4. Choose and вставьте the verbs in brackets in necessary form in the sentences (to differ, to provide, to give, to take place, to receive)

Accounting … by the information needed for the management of this circulation.
The consumption of labour, means of labour and the labour of the workers … in the process of production.
The cost of new product … from the value of the products, from which it is made.

4. The expenses of the enterprise for manufacture of products … the opportunity to determine its production cost, as well as the volume of the manufactured production.

5. During the realization the company … cash from the customers.

Ex. 5. Translate into English.

1. Бухгалтерський облік забезпечує інформацією, необхідною для управління.2. В бухгалтерському обліку відображається процес виробничого споживання і процес створення продуктів праці. 3. Вартість нового продукту включає нову вартість, створену працею робітників. 4. Процес реалізації - це передача готової продукції споживачам, яка здійснюється шляхом купівлі-продажу за угодами. 5. Під час процесу реалізації підприємство одержує від покупців грошові кошти в більшому розмірі. 6. Обсяг реалізованої продукції, витрати, пов’язані з реалізацією, фінансовий результат від реалізації, розрахунки з покупцями і інші – є об’єктами бухгалтерського обліку в процесі реалізації.

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