- •Р.Г. Головчанская, м.Н. Горанская, э.С. Тайбакова take time to read
- •Рецензенты:
- •Contents
- •Improve your reading skills!
- •Table of levels and types of reading
- •Foreign language learning
- •1.1 The english language family tree
- •1) Read the text and draw the English language family tree.
- •2) Is Russian “a relative” of English? For whom is it easier to study English as a foreign language?
- •3) In Russia, the most popular foreign languages to study are English, German, French, and Spanish. Which of these languages would you choose to study after English?
- •1.2 The origins of english
- •1) Find the answers to these questions in the text:
- •2) Give examples of words borrowed by English from other languages.
- •2) Express your opinion on the quotation “Everywhere people speak English, not just abroad.”
- •3) Would you like your children to study English at the age of seven, as in Switzerland? Talk about your own language learning experience.
- •1.4 Geographical distribution of english
- •1) Answer the questions:
- •3) Express your opinion on the quotation from the text: “English will very soon be overtaken by Spanish and Hindu / Urdu.”
- •1.5 Dialects and regional varieties of english
- •2) Say if the statements are true or false:
- •3) Answer the questions:
- •1.6 Pidgin english and creole english
- •1) Translate the first passage of the text into Russian.
- •2) Answer the questions:
- •2) Find more examples of the differences between American and British English.
- •1.8 Russian- english “false friends”
- •1) What does the title of the article mean?
- •2) Give a definition to the word combination “false friends.”
- •2) Find the definition of the word “misnomer” in the text.
- •2) Share your opinion on the simplification of a language.
- •1.11 Reasons for learning foreign languages
- •1) What are possible reasons for learning foreign languages?
- •2) Generalize the reasons for learning foreign languages based on the text examples.
- •2) Scan the names typed in bold and say who of them you would like to read about.
- •3) Support or decline the tricks suggested by the author of the text.Are they modern or out-of-date? Share your own tricks for learning foreign languages with the classmates.
- •1.14 A teaCher of engLish
- •1) Read the text aloud and answer the questions:
- •2) Answer the questions from task 1 about yourself.
- •3)Would you like to be a teacher? Why / Why not? Talk about your favourite teacher of mathematics, Russian, history, geography, pt, literature, or other subject.
- •1.15 Foreign languages in students’ lives
- •1) Find Russian equivalents to the extracurricular activities mentioned in the text.
- •2) Answer the questions:
- •2) Say what these answers refer to:
- •2.2 Tell us about your family!
- •1) Read the text and answer the questions:
- •2) Prove that this family is supportive and united.
- •3) Name the useful words and expressions from the text to talk about your own family.
- •2.3 Where do you live?
- •1) Read the text and answer the questions:
- •2) Draw the layout of the furniture in the living-room. Do you like it? What would you change in it?
- •2) Add more hobbies to these four categories.
- •2.5 Nea’s hobbies and interests
- •1) Answer the questions:
- •2) Read the text and say if your hobbies are similar to Nea’s.
- •3) Choose the best answer to the questions:
- •2.6 Physical Exercise
- •1) Answer the questions:
- •2) Answer the questions on the text:
- •2.7 Are you fond of pets?
- •1) Do you keep a pet? What pet is it? Why do you keep it? What irritates you about your pet? Have you had any funny situations that happened to your pets?
- •2) Find adjectives that describe pets in the text.
- •3) Find expressions that show your personal opinion in the text.
- •2.8 Choosing a pen pal
- •1) Read about Helga and choose a pen pal for her.
- •2) Which of these people would you choose as a pen pal?
- •3) Provide real-life examples to prove that you have (or don’t have) the qualities mentioned in the description of your zodiac sign.
- •4) Read the descriptions of other zodiac signs and find more adjectives to characterize yourself.
- •2.10 What is your typical day like?
- •1) Read the text and answer the questions:
- •2) Agree or disagree with the statements from the text:
- •3) Later that evening Barbara and Catherine tell their husbands about the news they have learned. What do they say to their husbands?
- •2.12 An interview with a famous person
- •1) Have you ever interviewed people or been interviewed?
- •2) Choose the correct answer to the questions:
- •2.13 What’s in your office?
- •1) Answer the questions:
- •2) Read the dialog and say if you would like to have an office similar to Maria’s.
- •3) Draw a plan of Maria’s office.
- •4) Choose the best answer (true, false or doesn’t say) to the questions:
- •2.14 A typical manager’s desk and a typical secretary’s desk
- •1) Answer the questions:
- •2) Choose the best answer to the questions:
- •3) Say if the statements are true or false:
- •2.15 My office
- •1) Answer the questions:
- •2) Choose the best answer to the questions:
- •2.16 Two workers in an office
- •1) Answer these personal questions:
- •2) Answer the questions on the text:
- •2.17 The Rocks
- •1) Read the text and translate it into Russian.
- •2) Answer the following questions:
- •2.18 The Secrets of Straight-a Students
- •2) Read the text and copy out all the secrets of straight-a students. Make a comment whether you agree or disagree with them.
- •3) Add anything from your own experience that works well for your studies.
- •2.19 The history of universities
- •1) Read the text and answer the questions:
- •2) Make a summary of the text on the history of universities in your own words.
- •2.20 The karelian branch of the north-west academy of public administration in petrozavodsk
- •2) Draw the scheme of the organizational hierarchy of the Karelian Branch of the North-West Academy of Public Administration in Petrozavodsk.
- •2) Compare the facilities provided by the Ukrainian Academy of Law and by the Karelian Branch ofthe North-West Academy of Public Administration in Petrozavodsk.
- •3) Use the text to talk about your studies at the Karelian Branch ofthe North-West Academy of Public Administration in Petrozavodsk.
- •2.22 Living in The library
- •1) Read the title of the text and predict what it will be about.
- •2) Arrange the sentences in the logical order:
- •3) Interview your neighbour:
- •2.23 Welcome to the university of arizona library
- •1) Find the words that belong to the topic “a library” in the text.
- •2) Shorten the text on the University of Arizona Library.
- •3)Compare the library facilities provided by the University of Arizona Library and by the Karelian Branch of the North-West Academy of Public Administration in Petrozavodsk.
- •2.24 A homely face
- •1) Read the text and translate the third paragraph of the text in writing.
- •2) Choose the correct answer:
- •2.25 A helpful directory
- •1) What helpful directories do you know?
- •2) Say if the following statements are correct.
- •2.26 Roses
- •1) Before reading, try to guess if the text refers to roses as things to eat; gifts for loved ones; medicine and drinks; all of the above?
- •2) Say whether the following statements are true or false and justify your answer.
- •4) Which of the summaries renders the content of the article you have read the most adequately:
- •2.28 The intruder in the salad
- •1) Paraphrase the heading using substitute words.
- •2) Read the text and say whether the following questions are covered in it:
- •4) Is the text information up-to-date or out-of-date?
- •2.29 A British spy
- •1) Read the text and name the statements which are true.
- •2) Put the following events in the right order:
- •2.30 Flights and fares
- •1) Study the following words and guess what this text may be about. Read the article.
- •2) Imagine you are a participant in the situations given below. Answer the questions in each situation.
- •2) Read the text and answer the questions:
- •3) Make up an outline of the text in writing.
- •2.32 Three Young Men, Death and a Bag of Gold
- •1) Read the text and point out the sentences corresponding to the content of the story:
- •2) Make up an outline of the story in writing.
- •2.33 The Very Fine Clock
- •1) Read the text and point out the sentences corresponding to its content:
- •2) Is this fairy tale about the clock?
- •2.34 Dog Star
- •2) Answer the questions on the text:
- •3) Agree or disagree with the following statements:
- •4) Learn the poem you like by heart. It will be always with you then.
- •5) If you can and would like to, translate the poem you like in verse.
- •6) Read two examples of students’ translations of the poem “Dust of Snow” (see below) by Robert Frost. Which one do you like more?
- •Countrystudy
- •4) Which of the following summaries renders the content of the text more adequately?
- •3.2 The queen
- •1) Who is the Queen of Great Britain? What is her role in the country? Have you seen any films or read books about the Queen?
- •2) Read the text and answer the following questions:
- •3) Agree or disagree with the following statements and justify your point of view:
- •4) Among the following headings choose the most suitable for this text:
- •3.3 London
- •1) Which of these sentences may be included into the text?
- •2) What title could you give to the third paragraph?
- •2) Answer the questions:
- •3.5 The universities of oxford and cambridge
- •1) Read the text and answer the questions:
- •2) Make a five-line summary of the text.
- •3.6 J.K. Rowling, the author of Harry Potter
- •2) Read the text and answer the questions:
- •3) Make up an outline of the text in writing.
- •3.7 Halloween
- •1) When did the holiday “Halloween” appear in our culture? What do people celebrate during Halloween? What is your attitude towards this holiday?
- •2) Read the text and answer the questions:
- •3) Among the suggested titles choose the most suitable for this text.
- •3.8 Valentine’s day
- •1) When did the holiday Valentine’s Day appear in our culture? What is the essence of this holiday? How is it celebrated?
- •2) Read the text and make a list of legends of the origin of Valentine’s Day.
- •3) Find the following information:
- •3.9 St. Patrick’s Day
- •1) Skim the text and make a brief outline of it.
- •2) What questions does the text deal with? Is the text information up-to-date or out-of-date?
- •3.10 Why do the British drive on the left?
- •1) How does driving in Britain differ from that in Europe?
- •2) Scan the text and name the paragraphs which give the following information:
- •3) Use the Internet and find out about the history of the driving side in Russia.
- •3.11 The united states of america
- •2) Look through the text and find:
- •3.12 Washington, d.C.
- •1) What is the capital of the usa? What kind of city is it? What do you know about it? What places of interest are there?
- •2) Say whether the following statements are true or false and justify your answer:
- •3) Make a list of proper names and be ready to explain what is what and who is who.
- •3.14 Symbols of the usa
- •1) Read the heading and the following words from the text and say what the text is about: flag, patriotism, loyalty, anthem, founding documents, emblem, the eagle, the bald eagle.
- •2) Name the statements which are true:
- •3.15 The system of government in the usa
- •2) Write a summary of the text.
- •3.16 The President of the usa
- •1) Do you know who the current President of the usa is? Is he a Democrat or a Republican? Do you know anything about his educational, ethnic or social background?
- •2) Read and translate the first text into Russian.
- •3) Read and translate the second text and indicate the differences between the two texts. Thomas Jefferson
- •3.17 George Washington
- •1) What do you know of George Washington? What was he (politician, farmer, military officer, inventor, president, commander-in chief)? How does the country commemorate him?
- •2) Decide which of the following sentences may be included into this text:
- •3.18 John Kennedy
- •1) Put the following paragraphs in the proper order to get a cohesive text.
- •2) What facts of the Kennedy’s family do you know? Write down a few sentences about the Kennedys.
- •3) Put the given sentences into the proper places in the text:
- •3.19 Higher education in the united states
- •3) Agree or disagree with the statements:
- •4) Name the difference in the establishment of Russian and American universities.
- •3.20 Culture of the united states
- •1) What comes to your mind first when you hear the words “American culture”? What cultures, do you think, influenced American culture most of all?
- •2) Answer the questions on the text:
- •3.21 George Gershwin
- •2) Read the text and correct the given outline of it:
- •3) Say whether the following statements are true or false and justify your answer:
- •3.22 Hollywood and the motion picture industry
- •1) What first comes to your mind when you hear the word “Hollywood”? Where is it located? What internationally famous award does Hollywood present? Who is awarded with it?
- •2) Skim the text and say what the article is about.
- •3) Point out the ideas expressed in each paragraph.
- •4) Make up a brief outline of the text.
- •3.23 American food
- •1) Read the text and answer the following questions:
- •2) Make up an outline of the text in writing.
- •3) Compare the food in America, Italy, Russia and Japan. What do you think the differences in cuisine, portions, and the prices are?
- •3.24 Fashion in the usa
- •1) What items of clothing do you expect to see in the streets of New York? In restaurants of America? On a rugby field?
- •2) Say whether the following statements are true or false and justify your answer:
- •3.25 Sports in the us
- •1) Do you know the most popular sports in the usa? Compare them with our country’s ones.
- •2) Among the following headings circle the most suitable one for this text:
- •3.27 Australia and new zealand
- •1) Scan the text and give answer to the questions:
- •2) Make a list of all proper names and dates from the text and explain what they refer to.
- •3.28 Russia
- •1) What do you know about your native country (situation, climate, natural resources, population, political organization, history, culture)?
- •2) Read the text and make up its outline in writing.
- •3) Copy out all the figures from the text and explain what they refer to.
- •3.29 Russian Culture
- •1) What comes to your mind first when you hear the words “Russian culture”? What aspects of world culture did Russian culture make the greatest contribution to?
- •3) Which of the summaries renders the content of the text most adequately?
- •3.30 The Republic of Karelia
- •1) Read the text and answer the questions:
- •2) Say whether the statements below are true or false and justify your answer:
- •3.31 Petrozavodsk
- •1) Is Petrozavodsk your native city? What do you like most of all in Petrozavodsk? What places of interest would you show to a newcomer?
- •2) Point out the sentences corresponding to the text’s content:
- •3.32 We are different
- •1) Have you ever been to a foreign country? Did you experience a culture gap? Share your experience.
- •2) Answer the given questions and check yourself:
- •4) What tips would you give to a person who is going to a foreign country as a tourist?
- •2) Say whether the statements are true or false:
- •3) Which of these statements may be included into the text?
- •4.3 Business with Italy
- •2) Read the text and answer the questions:
- •3) Correct the given outline of the text:
- •4.4 “Europa Marketing”
- •1) Read the text and decide what heading, from the given below, would you use instead of “europa marketing?”
- •2) Make up an outline of the text in writing.
- •4.5 Mr. Brown’s Firm
- •1) Read the text and choose the most suitable heading, from the given below, instead of “Mr. Brown’s Firm”:
- •2) Which of the suggested statements may be included into the text?
- •4) Translate the text into Russian in writing.
- •4.7 The Founder of ibm
- •1) Decide what heading, from the given below, would you choose instead of “the founder of ibm”:
- •2) Name the statements which are true:
- •3) Make up an outline of the text in writing.
- •2) Look through the text and find:
- •3) Answer the questions:
- •4) Read and translate the text into Russian in writing.
- •4.9 Business organizations
- •1) What business organizations do you know? Do you work in one of them, by any chance? What kind of business organization is it?
- •3) Which of the summaries renders the content the most adequately?
- •4.10 The target market
- •2) Make up an outline of the text in writing.
- •4.11 Distribution
- •1) Read the following text and say whether the following statements are true or false. Prove your opinion:
- •2) Name the items indicating functions of successful distribution:
- •4.12 Basic terms of delivery
- •1) Read the heading and the subheadings and say what the article is about.
- •2) Say whether the questions below are covered in the text:
- •4.13 Trocaire voices concerns for Far East toy makers
- •2) Answer the questions:
- •3) Write a summary of the text.
- •4.14 Ratings rising for talk show hosts on Internet
- •1) Before reading the text answer the following questions:
- •3) Read the text and put the provided statements in the proper order:
- •4.15 Someone Somewhere Has You Taped
- •1) Skim through the text and say in one sentence what the message of the text is.
- •2) Scan the text for details.
- •3) Answer the questions which follow:
- •3) Choose the proper heading for this parable out of the given ones:
- •4) Fill in the gaps in this table, contrasting the two societies described in the text. Some ideas are not formulated in the text since they are clear from the context.
- •5) Write the end of the story (one or two paragraphs).
- •4.16.2 The plight of american industry today
- •1) Read the text and decide whether these questions are covered in it:
- •2) Read the text and correct the given outline of it:
- •4.16.3 How we can get back on course
- •1) Read the text and the statements. Put them in the order they are in the text:
- •2) What is the most adequate summary of the text?
- •4.16.4 Who is w. Edwards deming?
- •1) Read the text and answer the questions:
- •2) Say whether the following statements are true or false and justify your answer:
- •4.16.5 The extended process
- •1) Before reading the text answer the questions:
- •2) Answer the questions on the text:
- •4.16.6 Quality
- •1) What do you understand by the word “quality?” What role does it play in life? What place does it occupy in the processes we are engaged in?
- •2) Answer the questions:
- •4.16.7 Common and special variation
- •2) Read the text and answer the questions:
- •3) Say whether you agree or disagree with these statements:
- •4.16.8 Management’s and worker’s responsibilities
- •1) Before reading the text, answer the following questions:
- •2) Read the text and fill in the gaps in the table:
- •3) Answer the questions:
- •4.16.9 The fourteen points
- •1) Read the text and answer the questions:
- •2) Translate “the 14 points” into Russian in writing.
- •4.16.10 How to select the right statistician
- •1) Before reading the text answer the suggested questions:
- •2) Look through the text and say what each paragraph is about.
- •3) Find the paragraph which lists professionally necessary qualities of a statistician.
- •3) Answer the questions:
- •3) Point out the sentences corresponding to its content:
- •4) Answer the following questions:
- •4.19 Job benefits
- •2) Read the first extract from the text from the beginning up to “What kind of rate?” and translate it into Russian.
- •3) Read the second extract from “What kind of rate?” up to “What about vacations?” and answer the questions:
- •4) Read the third extract from “What about vacations?” and up to the end and name the statements which are true:
- •4.20 The american dream
- •2) Everybody knows the expression “the American dream.. Does Russia have a national dream? What is it?
- •3) Look through the text and say what ideas each paragraph is devoted to.
- •4) Answer the following questions:
- •3) Look through the text again and name the sentences which are true:
- •4.22 Sleeping at the office on Wall Street
- •2) Skim the text and name the “signal words” that help the author to introduce a new idea, to develop the idea, to provide examples, to explain the idea, to make a conclusion.
- •3) Name the paragraphs which give the answers to these questions:
- •4.23 Make the most of business trips
- •1) Look through the text and make a supposition which category of readers this text will be interesting for.
- •2) Read the text and say whether the given sentences are true or false and justify your answer:
- •4.24 How to Behaive Appropriately on a Business Trip
- •1) Before reading the text make a list of tips on how to behave on a business trip.
- •2) Scan the text and make a supposition which category of readers this text will be interesting for.
- •3) Look through the text and say which of the tips you agree or disagree with. What tips can you add?
- •4.25 Classic designs with presents in mind
- •2) Skim the text and make a list of things recommended as gifts for an executive.
- •4.26 Bulletin Board
- •1) Have you ever sent a message to a bulletin board? What kind of message was it? Do you read messages left by other people? Is it of any use to you or only a waste of time?
- •2) Look at the heading and the subheadings in the text and say what questions they are devoted to.
- •3) Read the text and put the statements from it in the proper order:
- •Public administration
- •5.1 The term “public administration”
- •1) What do you know about the profession of a civil servant? What adjectives can you use to describe this profession?
- •5) Answer the questions on the text:
- •5.2 History of public administration
- •1) Why is it important to study the history of public administration? What do you know about the origins of public administration?
- •4) Answer the questions on the text:
- •5) Summarize the text.
- •5.3 Development of public administration
- •In prussia
- •1) Read texts 5.3 – 5.8 and fill in the table “Development of modern public administration in different countries”:
- •3) Simplify the text in your own words.
- •5.4 Development of public administration
- •In france
- •1) Read this text and do task 1 for text 5.3.
- •2) Name the paragraphs which give information on:
- •3) Write an annotation to the text.
- •5.5 Development of public administration
- •In the british empire
- •1) Read this text and do task 1 for text 5.3.
- •4) Make a detailed plan of the text.
- •5.7 Development of public administration
- •In the east
- •1) Read this text and do task 1 for text 5.3.
- •2) What is common between the civil services in China and Japan? In what way is the Eastern civil service different from the Western one?
- •4) Make a brief plan of the text.
- •5.9 Classical principles of public administration
- •1) Name the paragraphs which give information on classical principles of public administration.
- •2) Find a definition to the term “meritocracy.”
- •2) State the main idea of the text.
- •3) Write an annotation to the texts “Classical Principles of Public Administration” and “Modern Principles of Public Administration.”
- •5.11 Importance of human relations
- •1) Read the title of the text and say whether it is connected with the previous and the following texts.
- •2) Determine which problems are discussed in the text.
- •4) Make a list of proper names and events relating to the topic “Education in the sphere of public administration.”
- •5.13 Conditions of service
- •1) Would you read the text further if you were interested in the topic “Civil service”?
- •2) Name “the signal words” which help the author of the text to introduce a new idea, to develop the idea, to provide the idea with examples, to explain the idea, and to make a conclusion.
- •3) Where and how can you use the text information? Which information from the text is redundant?
- •4) Write an annotation to the text.
- •5.14 Civil service in the united states of america
- •3) Find the peculiarities of American civil service in comparison with Russian civil service.
- •4) Make a plan of the text and talk about the development of American civil service.
- •5.15 Civil service in canada
- •1) Read the text and say what problem Canadian civil service is facing nowadays.
- •2) Draw a scheme of Canadian civil service. Compare this scheme with the one of a different country of your choice.
- •3) Answer the questions on the text:
- •5.16 Civil service in brazil
- •1) Read the text and ask five questions on its content to your neighbour.
- •2) Enlarge the text adding your opinion on Brazilian civil service.
- •5.17 Civil service in france
- •1) Read the text and make a scheme of the French Civil Service. Is it similar to the system of Russian civil service?
- •2) The text describes the duties of French civil servants. Are they applicable to Russian civil servants?
- •3) Say if the statements are true or false:
- •5.18 Civil service in germany
- •1) Read the text and compare the system of civil service in Germany with that of other countries.
- •2) Answer the questions on the text:
- •5.19 Civil service in the european union
- •1) Read the text and draw the structure of the European civil service.
- •2) Answer the questions on the text:
- •3) Note down useful words and phrases to talk about the profession of a civil servant in general.
- •5.20 Civil service in the united kingdom of great britain and northern ireland
- •1) Answer the questions on the text:
- •2) Write a summary of the text in your own words.
- •3) Read text 5.22 “The Mandarins of Whitehall” and say what else you have learnt about British civil service.
- •5.21 Grades in civil service in the uk
- •1) Look through the text and make a supposition which category of readers this text will be interesting for.
- •2) Which paragraph of the text:
- •3) Find professionally-relevant terms in the text. Find Russian equivalents to them.
- •5.22 The mandarins of whitehall
- •1) Read the text and answer the questions:
- •2) Translate the second paragraph of the text and give your opinion on the sentence “Civil servants in the uk stay in the same department for years.”
- •3) Read the text “Vivian Brown: a British Civil Servant” and prove that the main character is a typical British civil servant.
- •5.23 Vivian brown: a british civil servant
- •1) Read the text and answer the questions:
- •2) Name the words and expressions that belong to the topic “work.”
- •3) Correct the given outline of the text:
- •5.25 Susan clarke: a girl from the town hall
- •1) Put the sentences into logical order:
- •2) Answer the questions to the text:
- •3) Are the statements true or false?
- •5.26 What is the fast stream?
- •2) List the requirements for Fast Stream candidates and the job responsibilities of Fast Streamers.
- •2) Say whether the given statements are true or false. Justify your answer:
- •3) Now that you’ve read the text, can you answer the questions in task 1?
- •6.1.2 The ancient oriental mathematics
- •1) Answer the questions:
- •2) Read the text and find:
- •6.1.3 Mathematics in greece and rome
- •2) Does Hellenism refer to Rome or Greece?
- •4) Which of the sentences may be included into this text?
- •5) Name the paragraphs which give answers to these questions:
- •6.2 The origin of the word “money”
- •1) Read the title and the words from the text (moneta, goddess Juno, Juno Moneta, Rome, temple, the mint) and guess what this text is about.
- •2) Say if the statements are true, false or there is no evidence in the text:
- •6.3 The history of money
- •1) Read the text and answer the questions:
- •2) Read the text the second time and put the sentences into the proper order:
- •6.4 Electronic money
- •1) Can you name advantages and disadvantages of using electronic money?
- •3) The text contains the description of electronic money implementation ez-Link, and how it is used. Find this information in the text.
- •6.5 British money
- •1) Recollect what names of British money you know. Have you ever seen or held it in your hands? Could you describe the appearance of British money?
- •2) Read the text and name the paragraphs which give the answers to these questions:
- •6.6 American money
- •1) Recollect everything you know about American paper money (the name, the color, the sign, the pictures, the rate of exchange).
- •2) Have you ever seen American coins? Where?
- •3) Name the statements which are true:
- •6.7 The euro
- •1) Before reading the text answer the questions:
- •2) Find the information on these points in the text:
- •6.8 Money collecting
- •2) Read the heading, look through the text and say what the article is about.
- •3) Say if these questions are covered in the text:
- •6.9 Counterfeiting of money
- •1) Read the text and say what the most adequate summary of the text is:
- •2) Answer the questions:
- •6.10 Quiz “are you a spender or a saver?”
- •Keys to the quiz “are you a spender or a saver?”
- •6.11 Tips on saving money
- •2) Agree or disagree with the given statements and explain your attitude:
- •3) Correct the outline of the text:
- •4) Skim the text again and say whether these questions are covered in it.
- •6.14 Banks
- •2) Read and translate the text into Russian.
- •6.15 What are banks for?
- •2) Look through the text and say what two large parts it consists of. Identify them and give them subheadings. What information from the text doesn’t fit either of the two parts?
- •3) Is the text information up-to-date or out-of-date? Prove your point of view.
- •3) What other heading would you choose for this text instead of “bank role” out of the following:
- •6.17 Central banks
- •1) What is the role of the Central Bank in the Russian Federation? Where are the headquarters of the Central Bank in Moscow (Petrozavodsk)? What bank do you get your salary in?
- •2) Name the statements which are true:
- •6.18 Demand grows for banking from home
- •3) Say if the statements are true, false or there is no evidence in the text:
- •6.19 At the bank
- •1) Answer the questions:
- •2) Ask questions to these answers:
- •6.20 Getting a loan
- •1) Answer the questions:
- •2) Ask questions to the answers:
- •6.21 Credit card
- •1) Do you have a credit card? Is it convenient to have and use it?
- •2) Scan the text and find the information on:
- •3) Name the paragraphs containing information on:
- •6.22 Flexible mortgages
- •1) What are advantages and disadvantages of having a mortgage?
- •3) Answer the questions:
- •4) Make up an outline of the text in writing.
- •6.23 Fundraising Basics
- •1) Have you ever participated in the fundraising activities? What did you raise money for? Was it difficult to persuade people to donate money for that purpose?
- •2) The text contains a number of words to describe fundraising activities, such as donation, fundraising, etc. How many can you find?
- •6.24 A job opening at a bank
- •1) Read the text quickly and answer the questions:
- •The bank
- •Profile of the desired candidate
- •2) Read the text carefully and answer the questions:
- •6.25 The public sector in finland
- •2) What spheres of taxation in Finland would you like to compare with those in the Russian Federation?
- •3) Answer the questions:
- •6.26 Benefits better, claims welfare
- •1) Study the heading and the words and guess what this article is about.
- •2) Read the article and answer the questions:
- •3) Which sentences correspond to the content of the article?
- •6.27 There are pensions and there are eagle star pensions
- •1) Read the text and study the table.
- •2) Compare your translation of this text with the translation of the same text given in Task 4 for Text 6.28. Which of them renders the content of the original more accurately?
- •6.28 Price discrimination
- •2) Look through the text and say in what spheres of life discrimination is common.
- •3) Give your own examples of price discrimination.
- •4) (Переводтекста“there are pensions, and there are eagle star pensions”)
- •6.29 Act invests in london court
- •3) Read the article paying special attention to names of the countries and figures.
- •6.31 Accountancy firms to merge
- •2) Answer the questions:
- •6.32 Accounting
- •6.32.1 History of accounting
- •1) Before reading the text answer the questions:
- •2) Answer the questions:
- •6.32.2 Accounting as a social science
- •1) Read the heading and the subheadings and say what this text is about.
- •2) Skim the text (read it quickly) and say if these questions are covered in it:
- •3) Give your own examples to the main ideas expressed in the text.
- •3) Answer the questions:
- •6.32.4 Accounting as an information system
- •2) Name the statements that are true:
- •6.32.5 Cash
- •1) Do you prefer to keep cash on hand or in a bank? Why?
- •2) Read the text and answer the questions:
- •7.1 The Government and Policy of the Russian Federation
- •1) Read the text and translate it into Russian.
- •2) The text contains a number of words to describe the structure of the Russian Federation. How many can you find?
- •2) What adjectives are used to describe a judge?
- •3) Name the paragraphs which give answers to the questions below:
- •5) Where and how can you use the text information?
- •7.5 The Political System of the usa
- •1) Read the heading of the text and say whether it is connected with the previous and the following texts.
- •2) Read the text and say whether the following topics are covered in it:
- •3) What are the differences between the English and American political systems (refer to Text 7.19).
- •4) Make a brief plan of the text.
- •7.6 The Separation of Powers in the usa
- •1) Read the text and answer the question: “What is the role of the us Constitution in creating the so called “a more perfect union?”
- •2) Name the statements which are true:
- •3) Compare the Constitution of the usa and the Constitution of the Russian Federation. Is there anything in common between the two Constitutions?
- •7.7 The President of the usa
- •1) Read the text and answer the question: “Can you be the President of the usa?”
- •2) Answer the questions concerning the current President of the usa:
- •7.8 Half a Million Lawyers in the usa
- •1) What does the title of the text imply?
- •2) Find the definition of the word “attorney” in the dictionary.
- •3) Prove that it is often the justices, rather than the politicians, “who make the big decisions that will change people’s daily lives” in the usa.
- •7.9 Jury duty
- •1) Answer the questions:
- •2) Answer the questions:
- •7.10 Trial by jury
- •1) What title might be good for this selection?
- •2) Could you comment on the phrase “Trial by jury may not be a perfect system of administering criminal justice”?
- •3) Answer the questions:
- •7.11 The Federal Bureau of Investigation
- •1) Look through the text and make a supposition which category of readers this text will be interesting for. Prove your supposition.
- •2) Name the paragraphs which give answers to these questions:
- •4) Look through the texts you’ve already read and choose the facts on the topic “The fbi Agents.”
- •7.12 Fbi’s investigations
- •1) Before reading the text, exchange the information on the fbi that you have with your group mates.
- •2) Read the text and answer the questions:
- •4) Find the terms related to the types of crime in the text.
- •7.13 The September 11 Attacks
- •1) What does the title of the text imply?
- •2) Which of the following sentences may be included into this text?
- •3) Make up an outline of the text in writing.
- •7.14 Investigation
- •1) Make a list of issues covered by this extract.
- •2) Find the characteristics of the suspects in the investigation of the case.
- •4) Find information on:
- •7.15 Detectives and their work
- •1) Read and translate the sentences in italicsinto Russian.
- •2) In the text the writer uses the following phrase: “The most valuable evidence may be worthless if inefficiently handled.” What does it mean?
- •2) In the text the writer uses the following phrase: “a jury trial is really drama being written and produced simultaneously.” What does the writer mean?
- •7.17 Bill Napolitano – a New York City Cop
- •1) Read the text and say what has changed in crime.
- •2) What is odd in the sentences?
- •3) Find professionally-relevant terms in the text. Define them.
- •3) Say what aspects are covered as “differences” between the English and American Constitutions.
- •4) Find professionally-relevant terms in the text. Define them.
- •7.20 Employment law in england
- •1) Read the text and translate it into Russian.
- •2) The text contains a number of documents related to employment issues. How many can you find?
- •3) What are the stages for labour issues appellation in Great Britain?
- •7.21 Employment
- •1) Read the text.
- •2) Answer the questions to the text:
- •5) Write a summary of the text.
- •4) Is the text information up-to-date or out-of-date?
- •3) Name the paragraphs which give answers to the questions:
- •4) Give your own examples to the main ideas expressed in the text.
- •3) Which information from the text is redundant?
- •7.26 Common-law marriage
- •1) Say whether the text heading is connected with the previous and the following texts.
- •2) Look through the text and count how many times the keywords from the heading are used in the text.
- •3) Do jurisdictions distinguish common law spouses from married partners? In what countries?
- •4) Give illustration to the main ideas expressed in the text based on the examples of the country you live in / your neighbour country / the country you have been to.
- •7.27 A dream house
- •1) Read the text and say if you have ever had problems similar to the ones mentioned in the text.
- •2) Make a list of words which are essential for retelling the text.
- •2) Name the statements which are true:
- •3) What institutions dealing with law enforcement are mentioned in the text?
- •2) Outline the difference of giving or receiving a gift in different countries.
- •4) Read out the facts from the text on the topic “Contracts against Gambling.”
- •5) Give a logical conclusion to the text.
- •7.32 A Taste of Democracy
- •1) Read the text and answer the questions:
- •3) Express your opinion on the election campaigns in your country. References
- •Карельский филиал
- •I. Карельский филиал сзагс в г. Петрозаводске осуществляет прием на обучение по следующим программам высшего профессионального образования:
- •Дополнительную информацию можно получить по телефону: 8(8142) 72-21-92; на сайте филиала: http://gosacad.Karelia.Ru
- •Take time to read
- •185003, Петрозаводск, пр. А. Невского, 50
3) Give your own examples to the main ideas expressed in the text.
4) Make up a brief outline of the text.
6.32.3 BASIC ACCOUNTING CONCEPTS
1) Look at the heading and the words in the table in the text and say what this text is about. Have you ever come across any of these ideas in your profession or life?
2) Match the concepts and their definitions:
Concepts |
Definitions |
1. assets 2. liabilities 3. capital 4. revenue 5. expenses 6. profit 7. transactions |
a) the excess of assets over liabilities b) events which require recognition in the accounting records c) things of value which are possessed by a business d) results from the total revenue of a business for a certain period e) the amounts owned by the business f) expenses g) money earned by a business |
3) Answer the questions:
a) What do the assets of a business comprise?
b) What assets are not mentioned in balance sheets?
c) When do liabilities arise?
d) What is the difference between revenue and profit?
The establishment of concepts is very important to the development of a theoretical framework. Accounting concepts are used to describe the events that comprise the existence of business of every kind. For this reason accounting is often characterized as “the language of business.” The basic concepts listed in the table below provide the essential material of accounting theory.
Basic concepts |
Accounting conventions |
Accounting procedures |
Assets Liabilities Capital Revenue Expenses Profit Transactions |
Entity Money measurement Going concern Cost Realization Accrual Matching Periodicity Consistency Prudence |
Recording transactions Classifying transactions Summarizing transactions Reporting transactions Interpreting reports |
Assets are things of value which are possessed by a business. In order to be classified as an asset the money measurement convention demands that a thing must have the quality of being measurable in terms of money. The assets of a business comprise not only cash and such property as land, buildings, machinery and merchandise, but also money which is owed by individuals or other enterprises (called debtors) to the business.
Often the major asset of a highly successful firm is the knowledge and skill created as a result of teamwork and good organization. This asset will not appear in the accounts, since the firm has paid nothing for it, except in terms of salaries which have been written off against yearly profits. So, the value of the human assets of the firm is not mentioned in balance sheets. However, it is universally recognized that the firm’s human assets are its chief source of wealth. Yet, it is only recently that accountants have begun to recognize this fact, and efforts are now being made to find ways in which information on the value of human assets may be most appropriately presented.
There are other important assets of which no mention is made in financial accounting statements, for example, the value of the firm on the market and the value of the firm’s own information system, which affects the quality of its decisions.
Liabilities are the amounts owned by the business. Most firms find it convenient to buy merchandise and services on credit terms rather than to pay cash. This gives rise to liabilities known as trade creditors. Liabilities arise also when a firm borrows money as a means of supplementing the funds invested by the owner. The reason why amounts of money owed to the creditors by a business are known as liabilities is that the business is liable to them for the amounts owed.
Capital is the excess of assets over liabilities and represents the owner’s investment in the business. The assets of a business must always be equal to the liabilities and the owner’s capital. This is the result of double-entry bookkeeping, whereby each transaction has a two-fold effect.
Revenue is earned by a business when it provides goods and services to customers. Whereas a trading business will derive revenue mainly from the sale of merchandise, a business which renders services, such as a solicitor, will derive revenue as a result of charging for the service. It is not necessary for a business to receive cash before recognizing that revenue has been earned. The accrual convention recognizes revenue which arises from the sale of goods or services on credit.
Expenses are incurred in earning revenue. Examples of expenses are wages and salaries paid to employees and rent paid to the landlord. If expenses are not paid when they are incurred the amount is recorded as a liability.
Profit results when the total revenue of a business for a certain period, such as a year, exceeds the total of the expenses for that period. Profit accrues to the owner of the business and increases his investment. The increase is reflected in the owner’s capital, being a liability due to him.
Transactions are events which require recognition in the accounting records. They originate when changes in basic concepts are recorded. A transaction is financial in nature and is expressed in terms of money.
Accounting conventions determine the rules which are applied to accounting procedures. Accounting conventions are continually being adapted to meet the changing demands of business, and at any point in time there may be more than one accepted way of treating a particular class of transaction. A thorough knowledge of these conventions is necessary for a complete understanding of financial statements.
If accountants as a group wish to change some of their conventions, they are free to do so. The term “accounting conventions” serves to underline the freedom accountants have enjoyed in determining their own rules.