Test Your Business English - Accounting.PDF - rulon31

Seltion of th trms

Th trmsar dirtl lvantto th ara of.aounting.V gnral tmsar not inludd.no ar

vr thnial ons.only in stion l ar mor basi trms inludd whr w think that thir

undstanding

oNTNTS

is important to th undrstandingf othr mor spializdtrms. Finally' th languag

modl is pdominantlBitish nglish; and th aountingpriniplsand pratisa thos urrntly

in usin thUK.

Stion1

Fats and figurs

Th Basis

st l Introduingounting 1

st2 Fats and figus

Tst3 lntroduingaounting2

st4 Aounting

st5 Phrass

st6 prssinghang

st7 positionsofhang

Tst 8 Thnology

Tst9 Computing

Aounting

othr titlsin thsris

lnasand dras

Tst You Businssnglish lmtr

Inomationthnolog

stYur Businssnglish Mrktig

bstYour Businss nglish Htl od o|ring

Setion2

sh ounting

Fundmntlsof finanilaounting

Tstl0 Banking

stll ashAounts

Tst 12 rading doumnt

Tst l3 Buying and slling

Tstl4 Adjustmnts

Tst l5 Making hangs

Tst 16 Profitand loss

Tstl7 Profitnd lossaount

stl8 nd oyr

t'7

st Your Bsinss nglish lntrmdit

Puhassand sals

Tst Your Businssnglish Srtril

Adjustmnts

TstYou Businssnlish Fine

Firral aounts

Stion3

BusinssStuturS

Businss organization

st19 Businsss

Tst20 Fals pratis

Tst2l Shas

st22 Slrasissu

st23 Partnships

Tst24 Giving advi

Tst25 Aquisitions

2'7

Shas

Partnships

Aquisitions

Setion4

arningsand taxation

Finnial ounting

st26 anings

Tst27 Taxation

Tst28 Dpiation

st29 Dpiating: phrasal vbs

Tst 30 Auditing

Tst3l Th work of thauditor

st32 Prsonalontats

,!-

Dpiation

Audit

Prsonalontat

Stion 5

Ratios

Finnial statmnts nd atios

st33 Ratios l

st34 Ratios 2

st 5 h alansht

Tst36 Valuationostok

Tst 37 Goodwill

Tst 38 Aounting poli

st39 Funds

h balansht

Valuations

Aountingpoli

Funds

sIoN l: H BASIS

Stion6

ost anlsis

Csting

Tst40 Costs

Tst4l ost analysis

st42 Stokontrol

Tst43 Stok osts

st44 ost stinmnt

st45 ginlosting

Introduingaounting1

atials

Costingmthods

arginal osting

Compltr thfollowingwords. (Sr ampl):

Stion 7

Planning

Planningandontrol

Tst46 Coporat planning

Tst47 Plnning inomation

st48 Budgting

st49 Varians

Tst50 Tlphoning

Tst5l Control

l This ompanyhas supplid goods but hasnot rivd

any monyorthmyt.

Budgting

CRDIToR

Tlphonommuniation

Control

2 ompanirs mak this whn thysllthir goodsfor

mor than it oststhmto makthm.

Stion 8

Prforrnanappraisal

Dision making

Tst 52 Prforman

st53 Brak.vnanalysis

Tst54 Prsntingthrsults

Tst 55 Priing

st 56 Confusing words

Tst -57 Invstmnt

Tst58 Disions

'72

3 Companis makthis whnthy sllthirgoodsfor

lssthan it oststhmto makthm.

L*_ _

P_- __-- s

s--__K

Rsults

Priing

Goods whih arboughtby thompany.

Invstmnt

Goods whih thompanyhasavailablto sll.

'/5

Answes

An amount of monywhih is taknout of an aount.

w___ D____L

Word list

Customrswho havr rivd goods but not paid

orthm t.

D_-- __R S

A rdutionin thprie whih is offrdto ustomrrs.

D __C-____

This is th namof thdiffrnbtwnthrdit

and dbitsidof an aount.

B___---

his is drawnup to hek that thtwo sidsof th

aounts arth samr.

T_.__t_B

Th ostof transportinggoodsis alled this.

C___*-G,

Th offiialbooks for kping aounts.

L D

Stion I.. Th bsis

Stion I.. Th bsi,s

Introduing aounting2

Fats and figurs

Writ th numbr o alrof th following nt to th orrt word. (Sxampl):

omplt th tbllowing words.

74%

This is th nam orbuildings, mahinry,mony in

th bank and mony owd by ustnrrs.

multipliation

c) f=/{zv1

h losso valu of th thingsin numbr (l ).

rmula

-l

Mony wlrihis borrowd.

division

Th xtra mony a ompany or prson pays for

borrowing mony.

'&,

prrntag

avrag

@ ooos

Jan

Feb

I\^ar

APri\

MAY

000's

h total sunr of mony whih is supplid by th

ownrsoa ompany t stit up.

**- _-

ratio

2.4

2.5

3.4

Cash or goods whih th ownr taks from

th omparry orhis own privat us.

addition

$; 1

__w___

rat

il;" 6 =#

tronth\Y

Ths ar ought b popl wishing to invst in

th ompany.

subtration

Th xtra amount whih is paid for a ompany abov

th valu oits assts.

@ 1,623 + 3'004 -- 4'621

GOO

:- 02 6,2= 1,872.4

Th purhas of anthr ompany.

ACQU

An offiial amination of th aounts.

A finanial plan for th futur.

B____T

,-J) 9,260 _ 1,111 = 8,149

c _- 301

A statmnt of th finanial position of th ompany.

ili#i'

Bi'::i: lndiret

724

200

'r:, t12.24 / hour

-- 3.62

(q\

(6)

Setion ]'. Th bsi:s

S'tiotl I.. Tlrc basis

Aounting

Phrass

Fill in th missing words in th sntnsblow.Clroos rom th following. You

should us ah word mor than on.

(l 10) blow?hoos th

orrt dfinitionfiom thlist(a.-j)on thright.Writyour answrs

in boldin thsntns

in thgrid

blow. (S xampl):

aount

aounts

aountant

aounting

aountany

l How do ou aunt fr th suddn fall in th

stk valr.r?

a)poplsay

b) rport

' .:"

*: ':s havbnntrdorrtlyin thbank

2 Agnts buy and sll goods on their own aunt.

) undrno irumstanrs

]:: :::.:: ::::

3 Thy gav th soliitor a dtaild aount of th

ustomr's businssdals in th last ar.

d)onsidr

2 H'satunivrsity

studying

.............

)xplain

, 'n::]:::::-:::

not yt didd

4 h draft aounts had to b adjustd on aount

of th disovry that a major dbtor had gon

bankrupt.

onthir

::-::HH:-n"".

0 bigustomrs

8) or thmslvs

o o o::u:::,::-:]:::.:::]':

of finanial transations in th

5 Raw matrials ount for 30,,o th

marrufturing ost.

lr) bauso

5 Most popl in th profssin rad ........

' magazines and

6 lry a gulzrustoms in this shop and ar

now abl to buy on ount.

i) on rdit

journals in ordr to stay inormd.

j) rprsnt

6 Sh,sbnworking as an .........'.

with this firm t-orsvral

7 n no aount slrould ths figurs b rlasd

bo th board mting.

yars now.

7 Th dirtorsof th ompany approv th ..........

at th nd of

8 Whn rnaking disions or th futur th

manags hav to tak this yar's poor prrman

into aount.

th..........

....'........'.

Yar.

'::::::

. . .. .. .;";.n,;,.ll'ompltdthdrat

9 By all aunts, thy w,ill bnfitgrtl i th dal

gos througlr'

ahbranhmaintainsitsownfull ..........

sstm.

Thy hav opndan

for thonsignmntto Bombay.

l0 Th advrtising ompan has won two nw

aounts in South Aria.

israllnotanxatsin.

A businssmanagrr ndssom

knowldgin ordrto

undrstandwhatheradsin thompany

What isthmaningo thphrass

Stion I: Th bsis

Sctio ],. T|lbsis

xprssing hang

Hrar thirtyvrbs/vrb phrass whiharusd to xprsshangs. Whih dirtion

do thyshow? Writth phrassin tholumn blowth appropriat graph.Th

numbr ospasshows thnumbr of phrassor ah.

b stabl tllin

dras

dpn

dsnd

dwindl

dtriorat diminish

doubl

drop

hold flrm

salat

xpand

fall

grow

maintain sam lvl rovrr

improv

inras

jump

rmain onstant rtain position ris

rokt

rdu

suffr

shrink

slow down

slump

soar

Test Your Business English - Accounting.PDF

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