The accounting profession in the market economy consists of public and private accountants. Public accountants are independent professionals who provide services for a fee. Accountants who are employed by business firms are known as private accountants.

 The main form of business organization in the accounting profession is partnership, though some public accountants practice alone and the others have formed professional corporations. Public accountants try to avoid limited liability, because they believe that professionals should take full responsibility for their judgments.

 The title certified public accountant refers to the holder of a license to practice public accounting. The license is granted by a state government. It is granted to people who meet educational and experience requirements and pass an examination. All American certified public accountants are expected to keep their knowledge up to date and to maintain the highest standard of integrity, professional independence and confidentiality.

 In Russia accountants also try and do their best to keep up high professional standards. For many years they were held in a very low esteem in the country, now the situation is changing for the better. Public accountants in Russia offer different services. The main service is auditing. Besides, public accounting firms offer consulting services, some accountants are also active in tax planning and preparation of tax returns. Russian and American public accountants have much in common.

 The work of private accountants in Russia differs greatly from what American accountants employed by business firms do because Russia is only entering a market economy.

 Accountants who work for the US business firms have wide responsibilities. Their duties include cost accounting, capital budgeting for current operations, tax planning, they must know how to design financial information systems, and do may other things.


В) 1. Он потратил все свои деньги к концу месяца.

2. Я мечтаю о большом доме и голубом озере рядом с ним.

3. Я устала, я пойду ложиться спать.

4. Я победил!

5. Над ней смеялись.

6. Я уверен, вы поправитесь после операции, когда я вернусь из Европы.

7. Она положила письмо, приклеила марку на него и опустила в почтовый ящик.

8. Пока я одевалась, позвонил звонок.

9. Они протестуют против колониализма.

10. Через час я буду лететь над морем.




The United Kingdom of Great Britain and Northern Ireland comprises the four countries of England, Scotland (including. the Orkney and Shetland Islands), Wales and Northern Ireland. The word "region" is used to any of these four large areas of the country. The chief regional administrative units are called "counties" in England and Wales, "regions" in Scotland, and "districts" in Northern Ireland.

In addition there are "Dependencies" of the Crown, namely, the Isle of Man, the Channel Islands and remnants of the Empire such as Gibraltar (Hong Kong was banded back to China in 1997), and several islands and groups of islands in the Caribbean Sea, Atlantic, Indian and Pacific Oceans. The United Kingdom is one of the memberes states of the European Community.

Physical Features

 Britain constitutes the greater part of the British Isles. The largest of the islands is Great Britain. The next largest comprises Northern Ireland and the Irish Republic. Western Scotland is fringed by the large island chain known as the Hebrides and to the north east of the Scottish mainland are Orkney and Shetland. All these have administrative ties with the mainland, but the Isle of Man in the Irish Sea and the Channel Islands between Great Britain and France are largely self-governing, and are not part of the United Kingdom.

With an area of some 242,000 sq. km, Britain is just under 1,000 km from the south coast to the extreme north of Scotland and just tinder 800 km across in the widest part.

The weather is object to frequent changes. In general, there are few extremes of temperature, with the temperature rarely above 32 °C or low -10 С

The currency of the country is pound, consists of 100 pence.

G.B. is a highly developed country. It's a large producer of iron and steel products, electronics, textiles and so on. The shipbuilding industry is of great importance for the country. The country isn't very rich in mineral resources.

G.B. as a whole is a densely populated country. Its population is about 60 mil. people.

London is the capital of G.B., its political, economic and cultural center. It's one of the biggest and busiest parts of G.B.

There are about 30 universities in G.B. The leading and most famous of them are Oxford and Cambridge. The U.K. of G.B. and N.I. is a parliamentary monarchy. In law, the Queen is the head of U.K., The British Parliament consists of the House of common and the House of lords. The Prime minister is usually the Leader of the party that has the majority in the House of Commons.


Дата: 2019-02-25, просмотров: 144.