Добавил:
Upload Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз: Предмет: Файл:
Методичка_нов.doc
Скачиваний:
1
Добавлен:
01.03.2025
Размер:
1.58 Mб
Скачать
  1. Complete the following sentences as in the text:

    1. It’s no wonder that the president ...

    2. There’s nothing astounding about ...

    3. Those computers contain ...

    4. When you log on ...

    5. A log-in procedure usually entails ...

  1. Write out the sentences about Internet services which seem most important to you.

  1. Mark √ if you agree and give your reasons:

    1. The Internet system is very much like the phone system.

    2. The Internet is becoming more and more popular here.

    3. It is very easy and inexpensive to connect to the Internet.

Unit 10 companies and accounting Text 1: The payroll of a company

The list of people employed by a company is known by the payroll. The payroll is usually divided up as follows:

  • monthly-paid staff;

  • weekly-paid staff;

  • hourly-paid staff.

Office staff are either monthly or weekly paid and the money they get is called salaries, which are usually set.

Workers are either weekly or hourly paid and they get set wages.

Many companies often operate a bonus system for monthly and weekly-paid staff. The bonus is usually paid against certain work done.

The amount of the bonus payment is worked out from the employees’ job cards.

Hourly-paid staff are usually on the clock. Under this system each worker has a clock number and a clock card. He records his hours of work on the clock card by inserting it into what is literally a clock.

A device in the clock stamps the card with the time. At the end of each week the clock cards are collected by the timekeepers. The cards are checked and then passed on to the Wages Office. In the Wages Office the wages and overtime are calculated.

When monthly or weekly paid staff work overtime they are paid overtime.

Employees are sometimes paid in cash or by cheque. But direct payments into the employees’ bank accounts are becoming more and more popular.

As a rule employees get pay advices for the paid period.

The advice states the earnings, all the deductions and the total amount payable. The deductions usually include National Health Insurance contributions.

Vocabulary

payroll платіжна відомість

monthly-paid який сплачується щомісячно

weekly-paid який сплачується щотижня

hourly-paid який сплачується виходячи

виходячи з кількості

відпрацьованих годин

bonus премія, винагорода

job робота, праця

to insert вставляти

literal буквальний

literally буквально

timekeeper обліковець робочого часу

to check перевіряти

to pass передавати

deduction утримання відрахування

contribution внесок

Exercises

    1. Read and translate the sentences:

  1. Office staff are either monthly or weekly paid.

  2. The money they get is called salaries.

  3. The money workers are paid is called wages.

  4. Shell have/has recently increased the price of petrol.

  5. The government want/wants to increase taxes.

  6. The committee have/has not made a decision yet.

  7. Where do/does your family live?

    1. Choose the right words and translate the sentences:

  1. Physics (was, were) my best subject at school.

  2. Gymnastics (is, are) my favourite sport.

  3. The staff of the school (is, are) not happy with their working conditions.

  4. Fortunately the news (was, were) not so bad as we expected.

  5. The police (want, wants) to interview these people.

  6. What (is, are) the news?

  7. There (is, are) no information on these events in the press.

    1. Translate into English:

  1. Економіка – це не тільки наука, але і учбова дисципліна.

  2. Населення цього міста дуже маленьке.

  3. Весь персонал фірми отримує премію до Різдва.

  4. Комітет підтримує це рішення.

  5. На жаль це сумні новини.

  6. Уряд країни пішов у відставку.

    1. Write down the English equivalents:

прибутки

відрахування

персонал з місячним окладом

платіжна відомість

персонал з тижневим окладом

погодинники

встановлений оклад службовця

система бонусу

понаднормові

сума до отримання

    1. Answer the following questions:

  1. On what time basis can different employees be paid?

  2. What is the money paid to office staff and workers called?

  3. On what basis is bonus paid?

  4. How does ‘on the clock’ system operate?

  5. Do employees sometimes work overtime?

  6. How are they paid then?

  7. In what ways can wages and salaries be paid?

  8. What way of being paid would you prefer?

    1. Sum up what the text said about:

wages and salaries

bonus payments

‘on the clock’ system

overtime

the ways wages and salaries are paid

pay advices

    1. Write a few sentences describing:

our bonus payments system

our overtime payments practice

the ways wages and salaries are paid in Ukraine

    1. Act out a few dialogues between a foreigner and a Ukrainian speaking about wages and salaries. The following may be of help:

Excuse me, may I ask you a question?

I’m afraid I don’t understand ...

What do you mean by saying ...

Could you give me an example?

It’s quite different from our practice.

It’s practically the same with us.