V. Перепишите следующие предложения; переведите их на русский язык, обращая внимание на особенности перевода причастий.

1. It is quite normal for the candidate to be interviewed by more than one person.

2. Once an applicant has accepted a post, a better is sent, confirming the appointment.

3. Direct payments into employee`s bank accounts are becoming more and more popular.

4. They have many contracts coming from the government or public sector.

5. But we sell a wide range of cassets and we enclose a price-list giving you our other products.

6. This is a high-priced, hand-finished model with classic design.

VI. Перепишите и письменно переведите текст.

Accounting

What is accounting?

Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organisation, etc.

Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called "Accounts" In the USA it is called "Financial statements". These accounts or statements are communicated to interested parties both within and outside the organisation.

Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.

Accounting is often referred to as the "language of business". And, as a direct result of the work of accountants and auditors a wide range of different users of financial reporting are able to answer questions such as:

How much profit did the company make last year?

How much should I lend to the company?

Is this company more successful than its competitors?

How much can I withdraw from the company?

Was last year an improvement over the year before? etc.

Accountants are therefore those individuals specialised in the "art" of capturing the correct data, and preparing the most meaningful financial reports from that data. They are "producers" of financial information, which is then made available to "consumers" such as owners and lenders.

Accountants are assisted in their work by bookkeepers, who operate some form of accounting system, usually computerised, to help capture, accumulate, categorise, summarise and report the many thousands of transactions that affect an economic entity every year.

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