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Информация о работе на тему «Контрольна з англійської» (ID:4385)

НазваниеКонтрольна з англійської
Предмет/КурсАнглийский язык
Тип работыКонтрольная
Объем9 стр.
Размер14 kb
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1. Прочитайте текст, перекладіть усно українською мовою та дайте пись-мовий переклад 7, 8, 9, 10, 11 абзаців
With the very smallest type of organization, it would possibly be sufficient to have the book keeping records written in just one book. This we would call the ledger. As the organization grew the amount of book-keeping entries needed would outgrow the limitation of the use of the one ledger only.
The problem could be solved in several ways. One method would be to have more than one ledger, but the accounts contained in each ledger would be chosen simply by chance. There would not be efficient, as it would be difficult to remember which account should go into which ledger. Would be not set method for deciding which account should go which ledger.
Another method would be to divide the ledger up into different books and each book would be for a specific purpose or function. The functions could be:
(a) One book just for customers' personal accounts. We could call this the Sales Ledger.
(b) Another book just for suppliers' personal accounts. We could call this the Purchases Ledger or Bought Ledger.
(c) A book concerned with the receiving and paying out of money both by cash and cheque. This would be Cash Book.
(d) The remaining accounts would be contained in a ledger which we could call a General Ledger, an alternative name begin a Nominal Ledger.
These ledgers all contain accounts and are part of double entry.
If more than one person becomes involved in book-keeping, the fact that the ledger has been divided into different books would make their job easier. The book-keeper having charge of one or more books.
The General Ledger would be used quite a lot, because it would contain the sales account, purchases accounts, returns inwards and returns outwards accounts, as well as the other accounts for assets, expenses, income, etc.
When the General Ledgers becomes overloaded, we could deal with this problem by taking a lot of the detailed work out of it. Most entries in it would have been credit sales, credit purchases and returns inwards and returns outwards. We can therefore start four new books, for credit transactions only. One book will be for credit sales (the Sales Journal), one for credit purchases (the Returns Inwards Journal) and Returns Outwards (the Returns Outwards Journal).
When a credit sale is made it will be entered in the customer's personal account in the Sales Ledger exactly the same way as before. However, instead of entering the sale in the sales account in the General Ledger, we would enter it in the Sales Journal. At regular intervals usually once a month, the total of the Sales Journal would be transferred to the credit of the Sales Account in the General Ledgers.
What this means is that even if there where 1,000 credit sales in the month, only one entry, the total of the Sales Journal, would need entering in the General Ledger. This saves the General Ledger from being overloaded with detail.
Similarly credit purchases are entered in the suppliers' account and listed in a Purchases Journal. The total is then entered, at regular intervals, in the debit side of the Purchases Account.
Returns inwards are entered in the customer's personal accounts, and are listed in the Returns Inwards Journal. The total is then transferred to the debit of the Returns Inwards Account.
Returns outwards are entered in the supplier's accounts, and are listed in the Returns Outwards Journal. The total is than transferred to the credit of the Returns Outwards Accounts.

2. Чи є вірними наступні твердження? 6
3. З'єднайте слова 1-10 з їх значеннями a-j. 6
4. Поставте 10 запитань до 1 речення з тексту. 7
5. Поставте займенники. 7
6. Поставте речення в Past Continuous. 7
7. Перекладіть українською мовою, вживаючи Infinitive. 8
8. Перекладіть англійською, вживаючи Gerund. 8
9. Перекладіть англійською мовою, вживаючи Participle. 8
10. Оберіть правильну форму дієслова (-ing- form or Infinitive). 9
Література 10

Список литературыЛитература к работе «Контрольна з англійської»

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