Socializing Asking for Information

1. Прочитайте мини-диалоги и воспроизведите их.

• Excuse me, can you tell me the time?

• Yes, certainly. It’s 4 o’clock.

• Did the mail come today?

• Yes, it did. And this is the letter for you.

• Do you know his address?

• I’m afraid, I don’t.

2. Закончите вопросы и дайте на них ответы.

1. Canyoutellme(который час, адрес гостиницы, номер счёта, название книги)?

2. Doyouknow(номер счёта, как составить пробный баланс, как найти ошибку, где бухгалтерская книга)?

3. Isthere(письмо для меня, какое-либо сообщение, ответ от фирмы, новая информация)?

3. Выполните задание.

Вы хотите узнать, который час (ходит ли здесь автобус, есть ли рядом станция метро, название ближайшей гостиницы, как добраться до гостиницы). Начните свой вопрос со слов “Excuseme, …

Revision

1. Заполните пропуски словами из рамки. Некоторые слова могут повторяться.

value, entries, are checked, item, errors, involve, number, posted

Double entry systems guarantee that ____ of the data are made properly. However, ____ can appear from a ____ of sources. Sometimes accounts can be ____ wrongly, for example, a cash expense on marketing can be ____ to office expenses. If items are posted to balance sheet accounts instead of the profit and loss accounts, it can ____ serious problems.

It is easy for an ____ on one side of the double entry system to have an error of equal ____ on the other. Such errors are very difficult to see in practice and they can be found only when the books ____ against the original documents.

2. Заполните пропуски предлогами, где необходимо.

1. All transactions are recorded ____ the journal.

2. Each transaction is recorded as a debit ____ one account and a credit ____ another.

3. Account titles and numbers are listed ____ a special page.

4. The accounts are checked ____ accuracy ____ the end ____ the accounting period.

5. The bookkeeper checks the work ____ errors.

6. The bookkeeper should avoid ____ any errors ____ the bookkeeping process.

7. Two numbers were reversed ____ writing and it was the cause ____ the error.

8. All the credits and all the debits were equal ____ each other.

9. Separate accounts are opened ____ each type of expense.

10. The check ____ the accounts showed that each posting ____ the journal was made correctly.

3. Заполните пропуски артиклями, где необходимо.

1. Every time ____ transaction is made it is recorded in ____ journal.

2. ____ transaction which was recorded in ____ journal is later transferred to ____ ledger account.

3. Each account is given ____ account title.

4. ____ bookkeeper has to verify ____ accounts for ____ accuracy at ____ end of each accounting period.

5. ____ debits and ____ credits in ____ ledger should be in ____ balance.

6. ____ total of ____ debits and ____ total of ____ credits should be equal to each other.

7. In old Rome ____ value of ____ cash paid out to ____ customers was written on ____ right side.

4. Употребите правильную форму глагола, данного в скобках.

1. We must (to receive) a visa to go on our business trip.

2. We have (to finish) the work tomorrow.

3. Each account (to give) an account title.

4. Each transaction must (to record) in the journal.

5. In the double entry system each transaction (to record) twice.

6. The transaction (to post) later to the account in the ledger.

7. Every entry (to transfer) to a book of accounts.

8. An account title (to give) to each account.

9. The bookkeeper has (to verify) the accounts for accuracy.

10. How long it (to take) to correct this error?

11. The entry with incorrect information can (to reverse).

Unit 4

Texts:Text A

Text B

Grammar:Past Participle

Present Perfect

Present Perfect and Past Simple Compared

Word-building: суффиксы –ent, -ant / -ence, -ance

Word study:It’s … There is

a number – the number

Socializing:Asking for Instructions