Заполните пропуски подходящими по смыслу словами из правой колонки. 1) ... emerged in Italy in the 15th century. 2) The first ... arose about 7000 years ago. 3) Accountants record information and figures reflecting economic situation in ... . 4) The accountant provides information for management that enables them ... economic performance. 5) Only accountants can analyse ... and minimise the area of uncertainty. 6) The lack of computer skills is the most serious ... of accounting education. 7) ... have identified accounting records in many parts of the world. 8) The key problem ... is the selection of information for the management 9) ... is getting more and more complicated. 1) accounting 2) single-entry 3) books of accounts 4) double-entry 5) to examine 6) deficiency 7) confronting 8) the accountant 9) scholars 10) accounting 11) records 12) business activity

1) Accounting emerged in Italy in the 15th century. - **Explanation**: Accounting as we recognize it today originated in Italy during the Renaissance period in the 15th century. The development of double-entry bookkeeping by Luca Pacioli in 1494 is considered a significant milestone in the history of accounting. 2) The first records arose about 7000 years ago. - **Explanation**: The earliest forms of record-keeping date back approximately 7000 years ago to ancient Mesopotamia, where people used simple techniques to track business transactions. 3) Accountants record information and figures reflecting economic situation in books of accounts. - **Explanation**: Accountants maintain books of accounts to systematically record financial transactions such as revenues, expenses, assets, and liabilities, enabling them to present an accurate picture of the economic situation of a business. 4) The accountant provides information for management that enables them to examine economic performance. - **Explanation**: Accountants play a crucial role in providing financial information and analysis to management, allowing them to evaluate the economic performance of the business and make informed decisions based on that data. 5) Only accountants can analyze records and minimize the area of uncertainty. - **Explanation**: Accountants possess the expertise to analyze financial records, identify trends, and reduce uncertainty in decision-making processes by providing reliable financial information. 6) The lack of computer skills is the most serious deficiency of accounting education. - **Explanation**: In modern accounting practices, proficiency in using computer software and technology is essential. The absence of computer skills can be a significant weakness in the education of aspiring accountants. 7) Scholars have identified accounting records in many parts of the world. - **Explanation**: Researchers and scholars have observed and studied accounting records in various cultures and regions globally, highlighting the importance of accounting as a universal practice in documenting economic activities. 8) The key problem confronting the accountant is the selection of information for management. - **Explanation**: One of the primary challenges accountants face is deciding which financial information is relevant and crucial for the management to make strategic decisions that drive the business forward. 9) Business activity is getting more and more complicated. - **Explanation**: With the evolution of technology, globalization, and changing business landscapes, the realm of business activity has become increasingly complex, requiring accountants to adapt and enhance their skills to meet these challenges.