ACCOUNTING AND AUDIT

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Ответьте на вопросы.

1. Where do you study?

2. What is your future profession?

3. Why have you chosen this field of studying as your future profession?

4. What makes a good expert in expertise and management of real estate?

5. What is your qualification?

6. What subjects are you taught to be a high qualified specialist at the University?

7. When does specialization begin?

8. What does the profession of an expert in expertise and management of real estate deal with?

9. Do you like your future profession?

10. Where can the graduates of your faculty work?

 

8. Образуйте степени сравнения следующих прилагательных:

 

effective easy efficient difficult

The California Department of Real Estate is headed by the Real Estate Commissioner, who is appointed by the governor. The Commissioner is responsible for determining administrative policies, enforcing the California real estate law, and regulating certain real estate syndicates, real property securities transactions, subdivisions, and licensing procedures. The Commissioner has issued a regulation, called the Code of Ethics and Professional Conduct, which is binding upon all licensees. The Code of Ethics does not permit “pocket listings”.

The enforcement of real estate law in California is very much divided. The Real Estate Commissioner has the sole authority to issue, restrict, suspend, and revoke all licenses. While the Commissioner can also fine a licensee, The Commissioner cannot award monetary damages to an injured party. Only the courts can do this. The Commissioner cannot prosecute a licensee for any violation of the law. The district attorney would prosecute the violator. Notice that the court system can award monetary damages and put someone in jail, but only the Commissioner can take action against a person’s license.

The Real Estate Commissioner also heads the Real Estate Advisory Commission, which is a group of ten advisors, appointed by the Commissioner to assist him or her. Six of the members must be licensed brokers, and the group must be geographically representative, with no more than three members from any one county.

 

 

1. Прочитайте, запомните следующие слова и словосочетания:

 

accounting [ə´kauntiŋ] бухгалтерский учет
belong [bi´lOŋ] относиться, принадлежать
within [wi´Din] в, в пределах
audit [Wdit] проверка, аудит
book-keeper   бухгалтер
origin [´OridZin] начало, происхождение
divide [di´vaid] делить
to administrate [əd´ministreit] управлять, контролировать
enterprise [´entəpraiz] предприятие
to invest [in´vest] помещать, вкладывать
rely on [ri´lai] доверять, полагаться на
disposal [dis´pouzql] распоряжение, разрешение
frequent [´fri:kwqnt] частый
bankruptcy [´bxŋkrəptsi] банкротство
deception [di´sepSqn] обман, ложь
considerably [kqn´sidqrqblI'] значительно, важно
demand [di´ma:nd] требование
faultless ['fLltlqs ] безупречный
honesty [´Onisti] честность
claiming [kleImiŋ] востребованная
experience [iks´piqriqns] опыт
record [´rqkO:d] документ, запись, протокол
to record [rI'kO:d] записывать, регистрировать
data ['deitq] данные
income statement   отчет о доходах
balance sheet   балансовый отчет
stockholder [´stxk"houldq] акционер