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ь (просто «мышь» или «мышка») — механический манипулятор, преобразующий движение в управляющий сигнал. В частности, сигнал может быть использован для позиционирования курсора или прокрутки страниц.
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Автор:
quintin - 5 лет назад
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Здравствуйте прошу помочь мне. Правило окончания у имён прилагательных!
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ПОМОГИТЕ ПЕРЕВЕСТИ ТЕКСТ НА РУССКИЙ
ACCOUNTING METHODS
American: Accounting is a kind of data processing and recording. In my country
it's usually the accountant who decides on the form which this recording shall take
and on the methods to be used.
Russian: Do you mean that in writing financial statements for stockholders and
lenders accountants can make the firm look strong and healthy and when preparing
tax returns, on the other hand, they can make the firm look poor and weak?
Am.: Accountants prepare financial statements according to rules set by law and
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by the accounting profession itself. Often the rules allow more than one way of re-
porting information.
R.: Accounts can be kept on an accrual or a cash basis. How do the two methods
differ in real life?
Am.: Firms that keep their accounts on an accrual basis report costs and revenues
in the year in which sales are made even if the customers do not pay until later. Those
that keep their accounts on a cash basis report costs and revenues in the year in which
payment is made.
R.: I know that each method has its pros and cons. But how does each method af-
fect the way the outside users of the income statement and the balance sheet see
the image of the company?
Am.: The accrual basis matches the income statement more closely to the bal-
ance sheet and accrual basis accounts show rapidly rising income. But little
of the income is cash!
R.: What is more, the accrual basis assumes that all accounts receivable will be
collected, but in reality some may not.
Am.: For these reasons, some people think the cash. basis is a more prudent way
to draw up an income statement. Accountants have also to decide how to determine
the monetary value of an item included in a financial statement.
R.: What problems can arise here?
Am.: Assets can be recorded at the amount of cash paid to acquire them at me
time of their acquisition.
R.: At the historical cost, in other words.
Am.: Yes. In addition, current, replacement cost and net realizable value can be used.
R.: Are goods held in inventory another problem area?
Am.: Yes, there are two ways of dealing with inventories. One is FIFO,
theother is LIFO.
R.: Theoretically, I believe, we can argue in favour of both methods. Whichworks
better in real life?
Am.: In recent years many firms have switched from FIFO to LIFO.
R.: Do you have an explanation?
Am.: Yes. During periods of inflation, LIFO results in a higher cost of goods and,
hence, a lower reported income. As a result a firm that uses LIFO pays less income tax.
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