В. А. Шляхова, О. Н. Герасина, Ю. А. Герасина английский язык для экономистов english for economists
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(To be read after Unit IX To be read after Unit IX) Прочтите текст и выполните последующее задание. Accounting in Russia Accounting in Russia is regulated by state authorities. Rus- sian accounting practice has already moved a long way from the central-planning model to a market-economy model. The regulating framework for Russian accounting has three levels. 137 The first level includes the Federal Law «On Accounting», the Civil Code, the Federal Law «On Joint-Stock Companies», etc. The second level of the regulatory framework consists of Russian Accounting Standards, the Chart of Accounts and other accounting regulations. The Central Bank of Russia is responsible for setting standards for banks and other credit institutions, while the Ministry of Finance performs this function for all other companies. The accounting policies of a given company are developed based on legislation and regulations from the first two levels. Each company keeps its accounting books and prepares its fi- nancial statements in accordance with its approved accounting policies. Basic annual statutory financial statements include: a balance sheet, a profit and loss account, and notes to both, for example, the cash flow statement and the statement on changes in equity constitute a part of the notes. For qualifying small businesses, a simplified set of accounting rules is allowed. The reporting year of a Russian company is the calendar year. Задание. Найдите в тексте ответы на вопросы. 1. What levels has the regulating framework for Russian ac- counting? 2. What does the first level include? 3. What does the second level consist of? 4. What is the Central Bank responsible for? 5. What is the function of the Ministry of Finance? 6. How does each company prepare its financial state- ment? 7. What documents does annual statutory financial statement include? |