Accountancy (British English) or accounting (American English) is the measurement, disclosure or provision of assurance about in
formation that helps managers and other decision makers make resource allocation decisions. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Auditing, a related but separate discipline, is the process whereby an independent auditor examines an organization's financial statements in order to express an opinion (with reasonable but not absolute assurance) as to the fairness and adherence to generally accepted accounting principles, in all material respects. Practitioners of accountancy are known as accountants. Officially licensed accountants are recognized by titles such as Chartered Accountant (UK) or Certified Public Accountant (US). Accountancy attempts to create accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors, or owners. The day-to-day record-keeping involved in this process is known as book-keeping. At the heart of modern financial accounting is the double-entry book-keeping system. This system involves making at least two entries for every transaction: a debit in one account, and a corresponding credit in another account. The sum of all debits should always equal the sum of all credits. This provides an easy way to check for errors. This system was first used in medieval Europe, although some believe that the system dates back to Ancient Greece. According to critics of standard accounting practices, it has changed little since. Accounting reform measures of some kind have been taken in each generation to attempt to keep book-keeping relevant to capital assets or production capacity. However, these have not changed the basic principles, which are supposed to be independent of economics as such.
Бухгалтерия (британский английский) или бухгалтерское дело (американский английский) это измерение, раскрытие или предоставление гарантии в отношении информации, которая помогает менеджерам и другим лицам, принимающих решения, принимать решения о распределении ресурсов. Финансовый учет является одной из ветвей бухгалтерского учета и исторически участвует в процессах, посредством которых финансовая информация о бизнесе записывается, систематизируется, обобщается, интерпретируется, и сообщается. Аудит, связанная, но при этом отдельная дисциплина, это процесс, в котором независимый аудитор проверяет финансовую отчетность организации для того, чтобы выразить свое мнение (с разумной, но не абсолютной гарантией), справедливости и соблюдения общепринятых принципов бухгалтерского учета, во всех существенных аспектах. Люди, практикующие бухгалтерию известны как бухгалтеры. Официально лицензированные бухгалтеры отличаются наградами, такими как Ассоциация присяжных дипломированных бухгалтеров (Великобритания) или дипломированный бухгалтер высшей квалификации (США). Бухгалтерия пытается создать точные финансовые отчеты, которые полезны для менеджеров, чиновников и других заинтересованных сторон, таких как акционеры, кредиторы или владельцы. Изо дня в день ведение записей учета, вовлеченного в этот процесс, известно как бухгалтерскоий учет. В центре современного финансового учета лежит система бухгалтерского учета двойной записи. Эта система включает в себя принятие по крайней мере двух записей для каждой транзакции: дебет по одному счету, и соответствующий кредит по другому счету. Сумма всех дебетов всегда должна равняться сумме всех кредитов. Это обеспечивает простой способ проверки на наличие ошибок. Эта система была впервые использована в средневековой Европе, хотя некоторые считают, что система восходит к Древней Греции. По мнению критиков стандартных процедур отчетности, мало что с тех пор изменилось. Реформа бухгалтерского учета мер принималась в каждом поколении, чтобы попытаться сохранить бухгалтерию, относящуюся к основному капиталу или производственным мощностям. Тем не менее, не ыбли изменены основные принципы, которые, как предполагалось, должны были быть независимыми от экономики как таковой.
<span><span>1) Tom said that he liked reading the
works of that wonderful writer.
2) She explained that she was afraid of wild animals.
3) They said that they played tennis twice a week
4) He says that they are repairing their car.
5) They say that they do sports every day.
6) She thought that man was very pleasant.
7) Ann says that they had finished their work two hours before.
8) They ask us what we are doing now.
9) He asks me what my favourite Russian movie is.
10) She asks me if I help my friends with their homework.
11) He said that he would visit Cypress the next month.
12) They said that they would have done shopping by 2 o'clock.
13) He assured that he would sign the contract the next week.
14) She says that she will be doing washing at 12 o'clock.
15) He said that they had been watching TV at 11 pm.
16) They asked if they had invited all guests.
17) He asked if he was interested in religion.
18) They say that they began to live in this city last year.
19) Our chief said that we would <u>buy</u> (</span>хотя логичнее<span><u>sell</u><span>) our goods to English companies.
20) The secretary said that they would have discussed the business matters by 4
pm.
The Hummingbird is the smallest bird in the world. She comes from America. That is the only bird in the world that can capable of flying backwards. This is a very active, playful birds, behaving very safely in attacks on large birds, especially in post-hatch Chicks.Hummingbird eating flowers. They never eat on the ground, only in fly. Skins of the Hummingbird are used as decoration, resulting in their massively destroyed, and many species declined sharply.
