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PAGINA 5 (PUNTO 1)

Here are some jobs and definitions. External auditors


Fill in the gaps in the definitions with People employed by an outside firm
words from the box below. of accountants and hired by a
specializing---studying---for inspecting company giving administrative
its accounts---processing the support
records---giving administrative
support---to inspect its accounts

Trainee accountants
Accountants who are studying for
professional examinations

Bookkeepers
Administrative staff responsible for
processing the records of a
business's financial activities

Tax accountant
An accountant specializing in a
company's tax affairs

Back-office manager
Person in charge of the staff
responsible for inspecting its
accounts to the Finance department

Internal auditors
Employees of a company who are
responsible to inspect its accounts
PAGINA 6 (PUNTO 4)
Here are some mixed-up phrases
from the conversation. Re-order them
so that they make sense. 
1 Mr. Martens will be with you in a
1 in Mr moment Martens you with will moment
be a.
2 Did you have a flight nice?
2 have Did you a flight nice?
3 Would you like some coffee?
3 coffee Would some you like?
4 Sorry you keep to waiting.
4 keep Sorry you to waiting. 
5 Please, come in and a seat take.
5 come Please in seat take and a.
6 call finishing He's just phone a.
6 call finishing He's just phone a.
He's phone finishing just a call
7 to nice you meet It's.
7 It’s nice to meet you.

NOW FILL IN THE GAPS WITH A


SUITABLE WORD FROM THE BOX. 
Bad, absolutely, very, know, start,
fill, very 
1 You're very right
2 Would you like to start by telling me
a little about your experience?
3 I guess you know that I studied
economics in New York.
4 And then I'll fill you in on our group
5 Your C.V. is absolutely impressive.
6 But that's not a bad thing
7 We're very international here now.
PAGINA 7 (PUNTO 7) rige por las leyes del país donde está
registrada. Por ejemplo, EE. UU. Y
What do the following abbreviations Japón actualmente permiten que las
mean? Check your answers in the empresas que cotizan en bolsa
article below.  preparen sus estados financieros
GAAP, IFRS . IAS. IASC utilizando los estándares del Comité
de Normas Internacionales de
Contaduría internacional Contabilidad (IASC), pero también
las empresas internacionales pueden deben incluir una conciliación con los
elegir cómo presentar la información PCGA nacionales.
financiera a terceros. Las reglas y
regulaciones entre países varían
significativamente. Los contadores de
todo el mundo están familiarizados
con las palabras 'Principios de
contabilidad generalmente aceptados
(GAAP). Algunos de los principios
básicos son:
 el principio de empresa en
marcha
 el principio de prudencia
 el principio de emparejamiento
 el principio de coherencia.
El desarrollo de estos principios ha
diferido mucho entre países. Por
ejemplo, en la mayoría de los países
de habla inglesa, a menudo es una
práctica aceptada compensar las
ganancias no realizadas de las
pérdidas no realizadas, o revalorizar
los activos a largo plazo al alza,
siempre que se pueda demostrar
suficiente prueba del valor actual.
Esto significa que las cuentas pueden
tener valores muy diferentes,
dependiendo de si la empresa elige
seguir las normas contables locales,
las Normas Internacionales de
Información Financiera (NIIF), antes
Normas Internacionales de
Contabilidad (IAS), o los PCGA de
EE. UU. La elección de la empresa se
PAGINA 8 (PUNTO 8-9) This principle is concerned with the
timing of the recognition of
Punto 8 transactions in the accounts. Items
Use words from each box to make are recorded when the income or
word partnerships. Then match them expense arises, and are not
to the definitions below dependent on the movement of cash.
(THE PRUDENCE PRINCIPLE)
outside • accepted - English-speaking
• local accounting • publicly-traded
company • practice • standards • When preparing accounts, one must
parties • countries assume that the enterprise will still be
viable in the years to come.
Practically all accounting items are
1 Afirm that sells its shares to anyone affected by this assumption, such as
who wants to buy them. (local the carrying value of fixed assets and
accounting, accepted, publicly- inventories, and the ability to repay
traded) debts and other obligations. (THE
GOING CONCERN PRINCIPLE)
2. For example, Australia, the U.K.,
and the U.S.A. (countries, English- What value should be given to the
speaking, outside) numbers in the accounts? It is normal
to act pessimistically, so that profits
3 The way that most people do and assets are not overstated, and
something. (standards, practice) expenses and liabilities realistically
valued. (THE MATCHING
4 The rules and regulations which
PRINCIPLE)
state how accountants operate in a
particular place. (standards, Accounts should be produced using
company) the same principles from one year to
the next. Deviations from this principle
5 People or groups who are not
must be noted, and the effects on the
involved with the company. (outside,
accounts shown. (THE
parties).
CONSISTENCY PRINCIPLE.)

Punto 9
The article mentions four basic
principles of accounting. Match them
to the definitions below. Then check
your answers in the glossary (page
58).
PAGINA 11 (PUNTO 14-15)
Punto 14
Match these words with their
meanings. 
1 debt (E) a. an agreement between two or
more parties, often written (5)
2 lease (F) b. the opposite of assets (4)
3 gearing (G) c. buying or selling something (6) 
d. someone who owns parts of a
4 liabilities (B) company (7)
5 contract (A) e. money that is owed (1) 
f. an agreement where the owner
6 transactions (C) of something allows someone
7 shareholders (D) else to use it for a specific time
for a sum of money (2)
g. the proportion of own capital to
borrowed funds when buying
an asset or financing a
company (3)
Punto 15
Use liability, liabilities, debt, or debts
to complete the sentences below.
1 He'll have paid his DEBT off by next
year.
2 Look at the assets and LIABILITIES
on the balance sheet if you want to
know how the company's doing.
3 Many developing countries are
burdened by heavy DEBT
4 We need to look at the long-term
DEBTS before we think about any
major new purchases.
5 The partnership has limited
LIABILITY status.
6 Current LIABILITIES are those
which are paid off within a year.
7 The company's in DEBT to the tune
of 10 million.

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