- •Методичні рекомендації по вивченню лексичного матеріалу
- •Методичні рекомендації по вивченню лексичного матеріалу
- •Методичні рекомендації по вивченню лексичного матеріалу
- •Мета курсу:
- •Структура курсу
- •Контроль засвоєння знань
- •Мовний матеріал
- •Морфологія
- •Синтаксис
- •Правила читання
- •Тематичний план
- •The english language
- •II. Read and translate the text.
- •III. Answer the questions:
- •Great britian
- •II. Read and translate the text.
- •III. Answer the questions:
- •II. Read and translate the text.
- •III. Answer the questions:
- •The united states of america
- •I. Read and translate the text.
- •Status - a Federal Republic union of 50 states
- •II. Retell the text. Australia
- •I. Read and translate the text.
- •II. Retell the text. New zealand
- •I. Read and translate the text.
- •II. Retell the text. My future speciality (Responsibilities of the Financial Manager)
- •II. Read and translate the text.
- •III. Discuss:
- •Interviewing
- •Weakness недолік, уразливе місце
- •Iі. Read and translate the text.
- •Iiі. Retell the text. Telephoning
- •I. Read and translate the text.
- •II. Make your own dialogue.
- •III. Retell the text. Telephone etiquette
- •Iі. Read and translate the text.
- •Аррlication of computers
- •Iі. Read and translate the text.
- •III. Complete as in the text:
- •What is accounting?
- •I. Study the vocabulary:
- •Iі. Read and translate the text.
- •Iiі. Аnswer the following questions:
- •The field of accounting
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following question:
- •Bookkeeping and accounting
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the questions:
- •Managerial and financial accounting
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following questions:
- •IV. Retell the text. Methods of accounting
- •I. Read and translate the text.
- •II. Retell the text. Financial institutions
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Retell the text. So what bookkeepers and accountants do?
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Retell the text. Accountants and balance sheets
- •II. Read and translate the text.
- •Inventory
- •Iiі. Write down the Ukrainian equivalents:
- •IV. Write down the English equivalents:
- •V. Find the answers in the text:
- •Bookkeepers, accountants and controllers
- •II. Read and translate the text.
- •_______________? - They interpret the results of the operations and the plan the future operation of the company.
- •Auditors and their reports
- •II. Retell the text. Taxes and taxation
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •Computers
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following questions:
- •Financial statements
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the following questions:
- •What is finance?
- •I. Read and translate the text.
- •II. Write out unknown words. Budgeting
- •I. Read and translate the text.
- •II. Retell the text. Organization of financial activity
- •I. Read and translate the text.
- •II. Retell the text. Financial indexes
- •I. Read and translate the text.
- •II. Retell the text. Business letter
- •I. Read and translate the text.
- •II. Write your own business letter based on the sample.
- •Transportation documents
- •I. Read and translate the text.
- •II. Retell the text.
- •I. Read and translate the text.
- •Closing the account
- •Overdraft
- •Investment of capital
- •Presenting a check for payment
- •Payment order
- •Application for credit
- •Delay in payment or non-payment
- •A letter sent when the remittance has not been received
- •Central bank The Bank of England
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the questions using the information from the text.
- •Commercial banks
- •I. Read and translate the text.
- •II. Retell the text. English banks
- •I. Study the vocabulary:
- •Iі. Read and translate the text.
- •Federal reserve system of the u.S.A.
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •Federal Reserve Banks
- •III. Retell the text. Banks of ukraine
- •I. Read and translate the text.
- •II. Retell the text. The national bank of ukraine
- •I. Read and translate the text.
- •II. Retell the text. Types of banks
- •I. Study the vocabulary:
- •Iі. Read and translate the text.
- •Banking services
- •Opening an account
- •II. Read and discuss the dialogue:
- •III. Answer the questions:
- •Functions and characteristics of money
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Study the following words and phrases. Recall the sentences in which they are used in the text. Use them in sentences of your own.
- •IV. Replace the Ukrainian words and phrases by appropriate English equivalents. Translate the sentences.
- •Hryvnia-the official currency of ukraine
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Answer the questions:
- •IV. Translate into English:
- •Financial centres (markets)
- •I. Study the vocabulary:
- •II. Read and translate the text.
- •III. Retell the text. Financial instruments
- •I. Read and translate the text.
- •II. Retell the text. People in accounting profession
- •I. Read and translate the text.
- •II. Retell the text.
- •Insurance companies
- •I. Read and translate the text.
- •II. Retell the text.
- •International finance
- •I. Read and translate the text.
- •II. Retell the text.
- •International trade
- •I. Study the vocabulary
- •II. Read and translate the text.
- •III. Retell the text.
- •International development
- •I. Read and translate the text.
- •II. Retell the text.
- •Vocabulary of business terms and notions
- •Список рекомендованих джерел Основний Підручники та навчальні посібники
- •Додатковий
- •Інтернет-ресурси
Bookkeepers, accountants and controllers
І.Study the vocabulary:
bookkeeper бухгалтер
accountant ревізор звітності
chartered accountant дипломований бухгалтер
certified public бухгалтер-експерт, аудитор
controller контролер, ревізор
receipts грошові надходження
disbursement виплата коштів
appropriate відповідний
book бухгалтерська книга
entry бухгалтерська проводка
journal журнал (бухгалтерський)
to post переносити запис в головну книгу
ledger головна книга
trial balance пробний баланс
responsibility відповідальність
to interpret інтерпретувати
data дані
expansion розширення
II. Read and translate the text.
Bookkeepers deal in taxes, cash flow, which includes cash receipts and cash disbursements, sales, purchases and different business transaction of the company. Bookkeepers first record all the appropriate figures – in the books of original entry, or Journals. At the end of period, usually a month, the totals of each book of original entry are posed into the proper page of the Ledger. The Ledger shows all the expenditures and all the earnings of the company. On the basic of all the totals of each account in the Ledger, bookkeeper prepares a Trial Balance. Trial balances are usually drawn up very quarter.
The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance.
The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated.
Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practise accounting and they take the examination.
The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operation, plan and recommend future action. This position is very close to the top executives of the company.
III. Complete as in the text:
Bookkeepers deal in …
Bookkeepers first record …
The Ledger shows
Trial Balances are drawn …
The accountant’s responsibility is …
The accountant is determine …
Junior employees …
Controllers are responsible for …
IV.Write down the questions for the following answers: