Management top/middle management authority responsibility functions management principles of management delegation executive efficiency effectiveness, страница 16

1.  pledge

2.  fraction

3.  to pledge

4.  controller

5.  prepaid

6.  treasurer

7.  ledger

8.  medium-sized

9.  drawing

10. CPA

11. tenant

12. discharge v. n

1.  public accounting

2.  exercise judgments

3.  private accounting

4.  observe standards

5.  professional fees

6.  maintain confidence

7.  chief financial officer (CFO)

8.  perform responsibilities

9.  chief accounting officer

10. independent in fact and appearance

11. carry the status

12. develop code of ethics

13. assume an obligation

14. capital account

15. accounting entity

16. have the opposite effect

17. accept at face value

18. false corrective actions

19. promissory notes

20. meet scheduled payments

21. written pledge

22. projection of future operations

23. notes receivable

24. regulatory activity

25. cash receipt

26. compute the tax

27. sales made on credit

28. non-profit organization

29. account payable

30. other than to earn

31. payables

32. and the like

33. account receivable

34. serve the general public

35. receivables

36. added as needed

Prepositions

1.  result in

2.  decrease in owner's equity

3.  keep on hand

4.  income on investment

5.  pay by a certain date

6.  operate for purpose

7.  pay in advance

8.  in contrast to

9.  summarize under categories

10. in charge of accounting activity

11. split into accounts

12. by accepting membership

13. record directly in the capital account

14. above and beyond the requirements

15. merge with owner investment

16. to the best of one's ability

Texts 12, 13

1.  evidence

2.  auditee

3.  accumulate

4.  observation

5.  qualifiable

6.  reporting

7.  quantifiable

8.  confuse

9.  verifiable

1.  economic entity

2.  legal entity

3.  the degree of correspondence

4.  conduct an audit

5.  established criteria

6.  scope of responsibilities

7.  do (conduct) an audit

8.  the life time of entity

9.  information takes many forms

10. to state the information

11. evaluate information

12. established criteria

13. acquisition of raw materials

14. oral testimony

15. examine evidence

16. reach a conclusion

17. independent mental attitude

18. interpretation of audit evidence

19. audit report

20. items to examine

21. degree of correspondence

22. operational audit

23. expertise in auditing matters

24. compliance audit

25. develop a system

26. review an operating procedure

27. accounting data

28. follow specified procedures

29. prescribed procedures

30. assumption underlying an audit

Prepositions

1.  report on

2.  on a timely basis

3.  in a verifiable form

4.  at a reasonable cost

5.  to state in accordance with

6.  at the completion of an audit

7.  confuse smth with smth

8.  be limited to smth

9.  for the purpose of

10. review for compliance with

EXERCIES

1.  fixed costs

2.  revenues match costs

3.  variable costs

4.  meet scheduled payment

5.  in/direct costs

6.  timely information

7.  overhead costs (overheads)

8.  bookkeeping

9.  social security charges

10. subsidiary book

11. regular non-production costs

12. chart of accounts

13. R and D activities

14. facilitate the references

15. pre-tax profit

16. make references

17. accuracy of accounts

18. invoice

19. window dressing/creative accounting

20. keep a copy

21. bottom line

22. invoice book

23. weak/strong balance sheet

24. required form (format)

25. off-balance sheet

26. prime cost

27. bad debts

28. identify costs

29. write-off

30. current ratio

31. break-even point

Prepositions

1.  on top of charges

2.  before interest and taxes

3.  accuse of

4.  charge the bill to one's account

5.  shown on a firm's balance sheet

6.  charge 25% on the loan

7.  after an agreed period

8.  index to the ledger

9.  on account of

10. break down the information