PART
A
1. What
is accounting?
Accounting is the process of recording, classifying,
analyzing, summarizing, reporting and interpreting the financial information of
an organization for use in decision making.
2. Who
prepares financial statement?
Accountant
3. Is
accounting the language of business?
Yes,
it is
4. What
does a balance sheet contain?
It
contains about financial position of a company of a particular date.
5. Who
uses accounting data?
Accounting data are used by managers, stockholders,
bankers, potential investors, and government.
6. What
are the differences between bookkeeper and an accountant?
Accountants
are decisions makers while bookkeepers are trained in mostly mechanical task.
7. Do
bookkeepers and accountants have the same function?
No,
they don’t
8. How
many financial statements are prepared by accountants?
There
are three financial statements.
9. Is
accounting the same as bookkeeping?
No. It’s not.
10. Are
accountants responsible for the systematic recording of a company’s financial
transactions?
No,
they aren’t
PART
B
1. Julia
are absent from class today.
2. We
are both students.
3. The
weather today is good.
4. The
sky is clear.
5. Henry
and John are brothers.
6. The
children are happy.
7. She
and I are cousins.
8. Mina
is a business woman.
9. The
police on the corner are busy with
the traffic.
10. The
workers are very busy.
PART
C
1.
She
reads the newspaper every day.
2.
We come to school by bus.
3.
Hellen works very hard.
4.
The
dog chases the cat all around the
house.
5.
Gene generally sits at this desk.
6.
Pat goes there twice a week.
7.
Herbert does the work of two
people.
8.
George always tries to do the
same thing.
9.
The teacher wishes to speak to
you.
10. Mr. Walker teaches
english and mathematics.
11. We watch
television every night.
12. The sun rises in the east and sets in the
west.
13. The father watches
the children in the park.
14. She kisses her
daughter before she leaves home.
15. I
often catch
cold.
16. Helen also catches cold
very often.
17. She does all
the work.
18. Mary carries
the books in a briefcase everyday.
19. He likes
studying accounting.
20. The man has two
new cars.
PART
D
She starts work at 09.30 and leaves at 17.30. she has an
hour for lunch. She types for about one and a half hours every morning and
about an hour in the afternoon.
She does the filing about half an hour a day and spends
the same amount of time talking shorthand. Making tea or coffee takes about a
quarter of an hour and she does it twice a day. She spends about an hour and a
half on the phone. The rest of time she spends doing other things such as
talking to people, opening the mail, reading newspaper etc.
PART
E
James smith is my name. I work in the main office of a
big company. Twenty people work in that office everyday. Mr. Steward is my
boss. He works very hard. Almost everyone works hard. Of course a few people
aren’t work hard.
Mr. Steward has a private office. He also has a
secretary. Miss Green is his secretary. She helps Mr. Steward. She doesn’t help
me. I do not have a private office, But I have my own secretary. My secretary is
Mary Brown.
Mr. Steward meets all of the important visitors. I do not
meet visitors. Miss Green does not meet visitors either, Mr. Steward talks to visitors.
I occasionally talk 10 visitors too. But I do not usually talk to visitors.
Mr Steward writes many letters every day. He sends many
letters to customers I send letters to other compantes. But I do not send
letters to customers.
I often study statistics. T Then I write reports for Mr
Steward. He studies the reports carefully. I get the statistics from my
assistants. I have two assistants. Susan and Sandra. They help me very much.
They do not write letters. They collect information from other people. Then
they give the information to my secretary. She collects information from other
people too. Then she gives the information to me.
My secretary do not write reports But she writes my
letters for me. She also opens my mail. She reads the mail carefully. She gives me
the important letters.
She do not give me the other letters. My secretary answers
the other letters.
PART
F
1.
Do the students study hard every day?
2.
Does Mr
Brown go to his office every day?
3.
Do
you want cream and sugar in your coffee?
4.
Do
the children go
to bed very early?
5.
Does that
girl come from Dominica?
6.
Do you
know that German student?
7.
Does Miss
Green prefer coffee or tea?
8.
Do your
English lessons seem very difficult?
9.
Do you
have a good english dictionary?
10. Does Mr Howard teach English or Science?
11. Do the Jhonsons watch television every night?
12. Do Jhonson and Brett work in the same office?
13. Does Henny write reports for her boss every day?
14. Do those two women understand that lesson?
15. Does an accountant prepare financial statement every month?
PART
G
1. Jim goes everywhere by bike. He hasn’t got a car.
2. Ann was listening to
music when i arrived.
3. We went to a very
nice restaurant last weekend.
4. I clean my teeth with
a
toothpaste.
5. I use a
toothbrush to clean my teeth.
6. Can you tell me if there’s a bank near here?
7. My brother works for an
insurance company in london.
8. I don’t like violence.
9. We need petrol. I hope we come to a petrol station soon.
10. Liz doesn’t usually wear jewelry but yesterday she
was wearing a necklace.
PART
H
1. I’ve seen some good films recently.
2. What’s wrong with you? Have you got a headache?
3. I know a lot of people. Most of them are students.
4. When I was a child, I used to be very shy.
5. Would you like to be an actor?
6. Do you collect stamps?
7. What a
beautiful garden!
8. A little
birds, for example penguin, cannot fly.
9. I’ve been walking for three hours. I’ve got sore feet.
10. I don’t feel very well this morning. I’ve got a sore throat.
11. Those are nice shoes. Where did you get them?
12. I’m going shopping. I want to buy new shoes.
13. You need a
visa to visit some countries.
14. Jane is a
teacher. Her parents were teachers too.
15. Do you enjoy going to concerts?
16. When we got to the city centre a little shops were still open.
17. I don’t believe him. He is a liar. He’s always telling lies.
18. He is a
famous accountant in this city.
19. Bring me paint and a good brush.
20. Can you lend me some
money?
