написать на Английском языке

(Начинать описание картинки со слов: “ I`d like describe the picture number…”. The picture shows…)

На картинке изображена акула и человек, человек сидит на коленях и трогает её на нос, человек снаряжён в снаряжение для водолаза, акула маленькая, в море, костюм водолаза синий.

Объяснение:

Accountants (book-keepers) deal in cash flows, sales, purchases and taxes, different business transactions of the company. Accountants first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period - usually a month- the totals of each book of original entry are posted into the proper page of the Ledger (главная книга). The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, every quarter the accountant prepares a Trial Balance (пробный бухгалтерский баланс). The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance, to determine the ways in which the business may grow in the future. Accountant is a mid-level position in the accounting department. Accountants report to accounting managers, company controllers or financial directors.

Accountants have a four-year college degree. Officially licensed accountants are called Chartered Accountant (in the UK) or Certified Public Accountant (in the USA). (дипломированный бухгалтер высшей квалификации)

Contemporary art and the media, in turn, also contribute to the deterioration of the moral situation, placing an excessive emphasis on hedonism, activating exclusively human consumer instincts for the sake of the economic interests of show business. At one time, L.S. Vygotsky was absolutely correct in pointing out the natural consequences of such a policy: “There is no more sure way to push a child to any negative act than to describe the latter in detail” Modern society actualizes the problem of spiritual and moral education of young people, postulating it as the most important strategic task and the guarantor of planetary security. This is primarily due to the deterioration of the moral culture of society, the growth of its criminality, alcoholization and drug addiction of the population, sexual promiscuity, and so on.