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волшебник ха ха прислал в подарок рокфору герцогу горностайскому и его подданым 284 кг лучших сортов сыра в первый день горностаи съели 1 пятую часть всего сыра во второй день еще 98кг400г сколько сыра осталось
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ПОЧЕМУ КОЧУБЕЙ ОТКАЗЫВАЕТ МАЗЕПЕ
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Помагите пожайлуста 4 тапсырма напишите ответ
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ПОМОГИТЕ ПОЖАЛУЙСТА ПЕРЕВЕСТИ ТЕКСТ НА РУССКИЙ
The accounting profession in the market economy consists of public and private ac-
countants. Public accountants are independent professionals who provide services for a fee.
Accountants who are employed by business firms are known as private accountants.
The main form of business organization in the accounting profession is partner-
ship, though some public accountants practise alone and the others have formed pro-
fessional corporations. Public accountants try to avoid limited liability, because they
believe that professionals should take full responsibility for their judgements.
The title certified public accountant refers to the holder of a license to practise
public accounting. The license is granted by a state government. It is granted to people
who meet educational and experience requirements and pass an examination. All Ameri-
can certified public accountants are expected to keep their knowledge up to date and to
7
maintain the highest standard of integrity, professional independence and confidentiality.
In Russia accountants also try and do their best to keep up high professional stan-
dards. For many years they were held in a very low esteem in the country, now the
situation is changing for the better. Public accountants in Russia offer different ser-
vices. The main service is auditing. Besides, public accounting firms offer consulting
services, some accountants are also active in tax planning and preparation of tax re-
turns. Russian and American public accountants have much in common.
The work of private accountants in Russia differs greatly from what American ac-
countants employed by business firms do because Russia is only entering a market
economy.
Accountants who work for the US business firms have wide responsibilities. Their
duties include cost accounting, capital budgeting for current operations, tax planning,
they must know how to design financial information systems, and do may other
things.
Answer the questions on the text:
1. What are public accountants?
2. What are private accountants?
3. How do public accountants organize their activities?
4. Who can get a license to practise public accounting?
5. What services do Russian public accountants provide?
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