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Exercise 5. Translate the word – combinations into
Azerbaijan and Russian
1. to govern an organization
2. to run a company
3. to meet objectives
4. to attain goals
5. to perform functions
6. to centralizeauthority
7. to deligateauthority
8. to achieve goals
9. to establishe objectives
10. to perform tasks
11. to make changes
12. to respond to changes
13.to reachsomeone’s potential abilities
Exercise6. Learn the dialoque
Accountancy in a Free –Market Economy
Russian :What is the role of accountancy in a free –
market economy ?
American : Well, in a free – market environment, ac-
counting provides sort of a vehicle for transmitting information
about the performance of enterprises to those with an interest in it
.
R: Would it be correct, in that case, to sum up the basic
functions of accounting in a market economy as measuring
economic activity of an enterprise and its profit, showing
changes in its financial positions and ensuring that a fair report
of the economic status and performance is made available to all
those concerned.
Am :Yes, you are right. I’d like to add that these
functions are performed at two different levels.
R : We know that your accountants communicate finan-
cial information to many people. What users need financial
information ?
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Am : I’ mcoming to thepoint. One branch of accounting,
called managerial accounting, provides information that ma-
nagers use in making decisions within the firm. Other ac-
countants prepare financial reports for outside users. This bran-
ch of accounting is known as financial accounting.
R : Financialaccounting is onlymaking its first steps in
our country and we are having lots of teething problems. How
does your accounting meet the needs of the users ?
Am : Our accounting standards and objectives of
financial statements fully meet the user’s needs for useful
information.
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