Ex.3 Read the text. Fill in the gaps with the following words.

↑

▷ Содержание

⇐ ПредыдущаяСтр 2 из 5Следующая ⇒

Ex.3 Read the text. Fill in the gaps with the following words.

Financial accounting, financial statements, Chartered Accountant, double-entry, provides, measurement, classified, adherence, stakeholders, entries, resource allocation, auditing, practitioners, record-keeping, equal.

Accountancy (British English) or accounting (American English) is the 1 measurement,disclosure or provision of assurance about information that helps managers and other decision makers make 2 resource allocation decisions. 3 Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, 4classified, summarized, interpreted, and communicated. 5 Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's 6 financial statements in order to express an opinion (with reasonable but not absolute assurance) as to the fairness and 7 adherence to generally accepted accounting principles, in all material respects.8 Practitioners of accountancy are known as accountants. Officially licensed accountants are recognized by titles such as 9 Chartered Accountant (UK) or Certified Public Accountant (US). Accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other 10 stakeholders such as shareholders, creditors, or owners. The day-to-day 11 record-keeping involved in this process is known as book-keeping. At the heart of modern financial accounting is the 12 double-entry book-keeping system. This system involves making at least two 13 entries for every transaction: a debit in one account, and a corresponding credit in another account. The sum of all debits should always 14 equal the sum of all credits. This 15 provides an easy way to check for errors.

Познавательные статьи:



Где возникла философия и почему?

Относительная высота сжатой зоны бетона

Сущность проекции Гаусса-Крюгера и использование ее в геодезии

Тарифы на перевозку пассажиров