Прочитайте текст и выполните задания. Specialized Accounting 1. Accounting and Bookkeeping is the pr...: ответ на тест 1057989 - Английский язык

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Specialized Accounting
1. Accounting and Bookkeeping is the process of identifying, measuring, recording, and communicating economic information about an organization or other entity. Bookkeeping is the record-keeping aspect of accounting. Accounting principles are applied in the preparation of financial statements and other financial information. Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and accounting for non-business organizations.
2. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other documents of an organization in order to attest to the accuracy of its financial statements. Large private and public enterprises also maintain an internal audit staff to conduct examinations concerned with operating efficiency and managerial effectiveness.
3. Income taxation is the second specialized area of accounting. Preparing an income tax form consists of collecting information and presenting data in a certain order; therefore, both individuals and businesses frequently hire accountants to determine their taxes.
4. Accounting for non-business organizations, such as universities, hospitals, churches, trade and professional associations is the third area of specialization. These organizations differ from business enterprises in that they do not have a profit orientation, and they have no defined ownership interests. As a result, these organizations have differences in record keeping, in accounting measurements, and in the format of their financial statements.
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Specialized Accounting
1. Accounting and Bookkeeping is the process of identifying, measuring, recording, and communicating economic information about an organization or other entity. Bookkeeping is the record-keeping aspect of accounting. Accounting principles are applied in the preparation of financial statements and other financial information. Of the various specialized areas of accounting that exist, the three most important are auditing, income taxation, and accounting for non-business organizations.
2. Auditing is the examination, by an independent accountant, of the financial data, accounting records, business documents, and other documents of an organization in order to attest to the accuracy of its financial statements. Large private and public enterprises also maintain an internal audit staff to conduct examinations concerned with operating efficiency and managerial effectiveness.
3. Income taxation is the second specialized area of accounting. Preparing an income tax form consists of collecting information and presenting data in a certain order; therefore, both individuals and businesses frequently hire accountants to determine their taxes.
4. Accounting for non-business organizations, such as universities, hospitals, churches, trade and professional associations is the third area of specialization. These organizations differ from business enterprises in that they do not have a profit orientation, and they have no defined ownership interests. As a result, these organizations have differences in record keeping, in accounting measurements, and in the format of their financial statements.
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When the financial documents of an organization are examined by an independent accountant in order to attest to the accuracy of its financial statements we can speak of …

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Competition and Market Conditions
1. Competition is the economic rivalry that occurs among businesses when producers in a given industry attempt to gain a larger share of the market. Economists use the term «market structure» to describe how competitive specific industries are. Perfect competition and pure monopoly are the opposite extremes of the market structure continuum.
2. Perfect competition has many sellers of the same product, while pure monopoly has only one. Perfect competition exists when there are many buyers and sellers, none of whom control prices. In contrast, pure monopoly exists when a single firm controls the total production or sale of a good or service.
3. The most competitive type of industry is that with perfect competition. Four conditions must be present in the market structure for perfect competition to exist.
First: a particular good or service must have many sellers and buyers available. In addition, each seller must account for just a small share of the overall sales in the market. The goal of these sellers is to attract enough buyers to their businesses to earn a profit.
Second: the good or service offered by one competing firm must be similar or identical to those offered by other firms. In such a situation, buyers may choose freely from the selection.
Third: buyers must have easy access to information on the products and prices available. This information allows buyers to make intelligent choices about which goods to purchase based on price and quality.
Fourth: entrance to and exit from the industry must be relatively easy and inexpensive. In a purely competitive market structure, firms can easily enter a profitable industry or leave an unprofitable one.
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Types of Money
1. To be used as money, an item must have certain characteristics: durability (the ability to be used over and over again), portability (the ability to be carried from one place to another and transferred from one person to another), divisibility (the ability to be divided into smaller units), stability in value (people who save money are confident that it will have approximately the same value when they want to buy something with it as it had when they put it into savings), acceptability (people are willing to accept money in exchange for their goods or services). Money comes in all shapes and sizes. The items used as money are a reflection of the society in which they are used. Money as a rule includes coins, paper money, checks and near money.
2. Checks or checkbook money usually make up more than 70 percent of the nation’s money supply, and nearly 90 percent of the transactions in most countries are completed by writing checks. Because checks are payable to the holder of the check on demand, checking accounts are often called demand deposits. Checks are representative money because they stand for the amount of money in a person’s account. They are generally accepted because the bank must pay the amount of the check when it is presented for payment. Checks, therefore, are considered money because they are a medium of exchange, a standard of value, and a store of value.
3. Other financial assets are very similar to money. These assets, such as savings accounts and time deposits, are called near money and are not usually considered part of the nation’s money supply. Bills of exchange are examples of near money. Though they are easily accessible, these accounts cannot be used directly to buy goods or pay debts. Depositors, for example, cannot pay bills directly from their savings accounts. Since funds in these accounts can be easily converted into cash, however, they are considered near money.
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Pricing Methods
1. Price is a very important weapon that can be used to persuade consumers to buy. Price is one of many factors that determine the demand for a product. What are the most common pricing methods adopted by firms?
2. Cost-plus pricing is a very simple pricing method and is perhaps the most common. A firm may calculate its average costs of producing a product and simply add a profit «mark up», say 10 %, on to average costs. This mark-up could be changed to allow for the effects of competition and economic conditions, e.g. where there is a lot of competition this mark-up may be lowered or when business is good the mark-up could be raised.
3. Marginal-cost pricing differs from the above in that the firm looks not at its average costs but marginal costs, i.e. the firm calculates the additional cost of producing the next unit or set of units of output and the firm charges a price (plus a ‘mark-up’) according to the marginal cost. A typical example is found in the shoe repair business. There appear to be no standard prices for repairing shoes. What tends to happen is that the cobbler examines the shoes and makes a quick estimate of how much material and time it will take to repair them. Larger shoes, those made of leather and those in greater disrepair have a higher marginal cost and therefore a higher price is charged for their repair.
4. Price discrimination: several firms are able to charge different prices for a similar product. This is known as price discrimination. British Rail (BR), for example, charges different consumers such as businessmen and women, children, senior citizens and students different prices and also charges different prices according to the time of journey, e.g. peak, off-peak, weekly and week-end.
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Radar applications
1. The information provided by radar includes the bearing and range (and therefore position) of the object from the radar scanner. It is thus used in many different fields where the need for such positioning is crucial. The first use of radar was for military purposes: to locate air, ground and sea targets. This evolved in the civilian field into applications for aircraft, ships, and roads.
2. In aviation, aircraft are equipped with radar devices that warn of obstacles in or approaching their path and give accurate altitude readings. The first commercial device fitted to aircraft was a 1938 Bell Lab unit on some United Air Lines aircraft. Such aircraft can land in fog at airports equipped with radar-assisted ground-controlled approach systems in which the plane's flight is observed on radar screens while operators radio landing directions to the pilot.
3. Marine radars are used to measure the bearing and distance of ships to prevent collision with other ships, to navigate, and to fix their position at sea when within range of shore or other fixed references such as islands, buoys, and lightships. In port or in harbour, vessel traffic service radar systems are used to monitor and regulate ship movements in busy waters. Police forces use radar guns to monitor vehicle speeds on the roads.
4. Meteorologists use radar to monitor precipitation. It has become the primary tool for short-term weather forecasting and watching for severe weather such as thunderstorms, tornadoes, winter storms, precipitation types, etc. Geologists use specialized ground-penetrating radars to map the composition of Earth's crust.
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