Curso Avanzado de Inglés de Negocios

LOS CURSOS DE INGLES GRATIS PREFERIDOS POR LOS HISPANOHABLANTES

 

LECCION 6 - PAGINA 4   índice del curso   página anterior   página siguiente
 

STEP 6

Audio Practice with Drills

First of all, read and study the following drills mentioned during the conversation. Then, click on PLAY to listen and repeat them aloud.

I can find no record of payment.

We always buy it on a sale or return basis.

We pay for it each quarter, as we use it.

We often cash cheques for staff, as a service.

The cheques are made out to the company.

The cashier totals up the value of the cheques.

Here are the paying-in vouchers.
 
 

STEP 7

Activities with Answers

A.

Complete the sentences, choosing the appropriate alternative from the menu.

ANSWERS

1.

The history of a firm's business transactions is recorded by using the
 

 

  system of book‑keeping.

 

2.

Money owed by a firm for goods purchased are  .

 

3.

An audit is usually carried out  .

 

4.

Daily records of sales, purchases, etc., must be    in a ledger.

 

5.

Profit made would be entered on the    side of the accounts.

B.

Complete the following passage, using the most appropriate word or words.

ANSWERS

 

A    is responsible for the day-to-day work
of recording business by making entries, posting the books and making the
accounts balance.
An  , who may also do the work just mentioned, is qualified to "close the books" and complete the record of the year's trading. He has to prepare a   

and a  .

Every year, a firm's books must be examined by an independent firm of .

These will be members of a professional accounting body such as

.

When they have examined a firm's   

they give an undertaking in the form of a   

that they consider the figures are correct.
 

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