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Ex.1. Read and translate the text.
Subject of accounting
Accounting reflects the process of the extended social reproduction, and its separate kinds reflect different aspects of this process. For the definition of the subject of accounting it is necessary to clarify the economic content of its facilities, that is the essence of the parties of social reproduction process which it represents and controls. In the broadest sense the subject of accounting is the process of creating of the social product in that part, which may be covered by the information in the single monetary unit, as well as its distribution, exchange and consumption. Accounting is carried out in all the sectors of the national economy (at the enterprises, in organizations, institutions) and is used to monitor (observe) and control for their activities. In general, the subject of accounting is the process of expanded social reproduction (production, exchange and consumption of social product), as well as the use of economic resources in these processes, which are summarized in monetary measurer, to provide information required for the management and control.
VOCABULARY:
reflect in the broadest sense
extended create
reproduction distribution
definition monitor
content summarize
facilities cover
Ex.2. Answer the questions.
Ex.3. Find the Ukrainian equivalents in the second column.
I II
1. reflect the process 1. єдиний грошовий вимірник
2. social reproduction 2. економічні ресурси
3. subject of accounting 3. відображати процес
4. necessary to clarify 4. забезпечувати інформацію
5. economic content 5. суспільне відтворення
6. essence of the parties 6. національна економіка
7. single monetary unit 7. предмет бухобліку
8. national economy 8. економічний зміст
9. economic resources 9. необхідно з’ясувати
10. provide information 10. сутність сторін
Ex. 4. Compose the sentences using these words.
Ex. 5. Give three forms of the following verbs.
To reflect, to clarify, to represent, to control, to create, to cover, to carry out, to monitor, to observe, to use, to summarize, to provide.
Ex. 6. Ask all types of the questions to the following sentences.
1. Accounting reflects the process of the extended social reproduction. 2. Accounting is carried out in all the sectors of the national economy. 3. The subject of accounting is the process of expanded social reproduction.
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