Иностранный язык делового и профессионального общения итоговый тест Синергия 2 семестр — часть 1

The basic accounting process has a number of steps. Let's take a look at the first three: 1 …, 2 …, and 3 …. Let's assume that the accountant has already  made the 4 … to reflect the issuance of common stock, the purchase of buildings, and the purchase of machines. We can see them first in what is called the 5 …, which is simply a list of every transaction we are making an entry for. For each item, we list the date, the 6 … that are being affected, the dollar amounts, and a short summary of what happened. We'll also number each item to keep anyone from skipping over one or, just as bad, going back and inserting an extra one for something that didn't happen. We journalize and 7 … a transaction after we've analyzed it to figure out what we should do. So there we have the first three steps: 8 …, 9 …, and post.