JOBS IN ACCOUNTING

Accountants (book-keepers) deal in cash flows, sales, purchases and taxes, different business transactions of the company. Accountants first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period - usually a month- the totals of each book of original entry are posted into the proper page of the Ledger (главная книга). The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, every quarter the accountant prepares a Trial Balance (пробный бухгалтерский баланс). The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance, to determine the ways in which the business may grow in the future. Accountant is a mid-level position in the accounting department. Accountants report to accounting managers, company controllers or financial directors.

Accountants have a four-year college degree. Officially licensed accountants are called Chartered Accountant (in the UK) or Certified Public Accountant (in the USA). (дипломированный бухгалтер высшей квалификации)

The Chief Accounting Officer of a large company is the Controller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.

Задание 2. а) Закончите предложения по содержанию текста:

Accountants (book-keepers) deal in ….

The Ledger shows ….

The accountant’s responsibility is ….

The accountant is to determine ….

Certified accountants in England are called …

Controllers are responsible for ….

b) Ответьте на вопросы по тексту:

1. What do bookkeepers deal in?

2. What is the accountant’s responsibility?

3. What is the Ledger?

4. Who are chartered or certified public accountants?

5. Who is the Chief Accounting Officer of a large company?

c) Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки, порт назначения, наименование товара, цена за единицу; цена за тонну; общая сумма к оплате, валюта.

d) Расскажите, используя профессионально-орентированную лексику о должностных обязанностях различных бухгалтерских специалистов.

Задание 3. Прочтите и переведите резюме бухгалтера в Тексте 7. Из каких частей оно складывается? Какими качествами должен обладать бухгалтер?