Цій статті більше 3-х років. Українське законодавство складне і мінливе, тож на даний момент редакція не гарантує її 100% актуальність. У разі сумнівів скористайтесь пошуком, щоб читати свіжіші статті і консультації, або зверніться за допомогою до нашого ШІ-консультанта.
1. TASK: Insert the appropriate word in the text below:
affect - borrow - involve - repay - supply
Double-Entry Accounting
Because every business transaction___________ at least two accounts, our accounting system is known as a double-entry system.
For example, when a company ___________ $1,000 from a bank, the transaction will affect the company's Cash account and the company's Notes Payable account. When the company ___________ the bank loan, the Cash account and the Notes Payable account are also ___________.
If a company buys ___________ for cash, its Supplies account and its Cash account will be affected. If the company buys supplies on credit, the accounts involved are Supplies and Accounts Payable.
2. CHECK YOUR SPEAKING
|
affect |
[ əˈfekt ] |
впливати |
|
borrow |
[ ˈbɒrəʊ ] |
запозичувати |
|
involve |
[ ɪnˈvɒlv ] |
залучати |
|
repay |
[ rɪˈpeɪ ] |
погашати |
|
supply |
|
постачати |
3. SEE CORRECT ANSWER
Double-Entry Accounting
Because every business transaction affects at least two accounts, our accounting system is known as a double-entry system.
For example, when a company borrows $1,000 from a bank, the transaction will affect the company's Cash account and the company's Notes Payable account. When the company repays the bank loan, the Cash account and the Notes Payable account are also involved.
If a company buys supplies for cash, its Supplies account and its Cash account will be affected. If the company buys supplies on credit, the accounts involved are Supplies and Accounts Payable.
Цей та багато інших цікавих матеріалів Ви знайдете
в підручнику “Practical Financial English”
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