- •3.1 Lead-in
- •3.2 Language input
- •3.2.1 Consult a dictionary and practice the pronunciation of the following words and word combinations, quote the sentences in which they are used in the text or submit the examples of your own:
- •3.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •Environment of Accounting
- •3.4 Comprehension Understanding the reading
- •3.4.1 Give extensive answers to the questions. Use the following expressions to present your answers:
- •Scanning
- •3.4.2 Scan the text to determine whether these statements are true (t) or false (f), and if they are false say why:
- •3.4.3 Scan the text and find the information to complete the following lists:
- •3.4.4 Scan the text and find the English equivalents for the following:
- •3.4.5 Develop the following ideas. Make use of the active vocabulary, given in brackets:
- •3.5 Practice
- •Word Building
- •Complete the table with words from the text and related forms. Put a stress mark in front of the stressed syllable.
- •3.5.2 A. Read the text, ignoring the missing parts. Accounting Assumptions and Principles
- •Financial Statements
- •3.5.3 A. Fill in the gaps with the suitable expressions from the box:
- •3.5.4. Test your knowledge by answering the following questions:
- •3.5.5. Give the English equivalents for the following:
- •3.5.6. Match the words in two columns to make expressions and complete each sentence with the correct expression.
- •5.5.7. Read the text, give the English equivalents for the words in brackets, and single out the main items of the income statement.
- •Income Statement
- •3.5.8. Consider the consolidated income statement given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •In eur thousand
- •3.5.9. Read the text and single out the main items of the balance sheet.
- •Illustration 3.2.
- •July 31, 200x
- •3.5.10. Decide whether the following statements are true or false. Account for your decision:
- •3.5.11. Choose the correct form of the Verbals.
- •3.5.12. Test your knowledge by answering the following questions:
- •3.5.13. Match the two parts of the sentences:
- •3.5.14. Test your ability to assign specific assets to various categories.
- •3.5.15. Place each of these 16 assets in the appropriate column of the following form:
- •3.5.16. Consider the part of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •3.5.17. Consider the other parts of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column.
- •3.5.18. Read the text and supply the prepositions where necessary.
- •Illustration 3.3.
- •3.5.19. Say it in English:
- •3.5.20 A. What do the following abbreviations stand for?
- •3.5.21 Use the plan below and the phrases that follow to make a presentation on one of the following subjects:
- •3.6 Dialogue 1
- •Jobs in Accounting
- •Supporting Materials
- •Read and translate the following dialogue: Tax Accounting
- •Supporting Materials
- •A Brief Summary of the Activities of the Office of the Auditor General in Norway
- •3.7. Case study& role play Case
- •Discussion questions:
- •Exhibit 1 Sales of the Microcomtec 100
- •Exhibit 2 Microcomtec’s Balance Sheet as of December 2000
- •Discussion questions:
- •Interoffice Memorandum
- •Making a Decision
- •3.8 Grammar back up The Infinitive, Past Participle and the “-ing” form (Revision)
- •Infinitive or the ing-form
- •Infinitive or the ing-form
- •Topics for the Power Point presentations
3.5.16. Consider the part of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
CONSOLIDATED BALANCE SHEET (in thousands of dollars)
1. |
ASSETS |
a. |
Общая стоимость имущества (всего активов) |
2. |
Current assets |
b. |
Сумма (итог) |
3. |
Cash |
c. |
АКТИВЫ |
4. |
Marketable securities, at cost, which approximates market |
d. |
Машинное или станочное оборудование, транспортные средства и принадлежности |
5. |
Trade receivables |
e. |
Земельная собственность |
6. |
Other receivables |
f. |
Нематериальные и прочие активы |
7. |
Inventories |
g. |
За вычетом накопленного износа |
8. |
Prepaid expenses |
h. |
Здания и благоустройство |
9. |
Total current assets |
i. |
Инвестиции и прочие активы |
|
|||
10. |
Property, plant and equipment |
j. |
Общая стоимость (сумма) нематериальных и прочих активов |
11. |
Land |
k. |
Денежные средства |
12. |
Buildings and improvements |
l. |
Недвижимость и оборудование (имущество, станки и оборудование) |
13. |
Cable systems |
m. |
Оборотные активы, оборотные средства |
14. |
Machinery, equipment and fixtures |
n. |
Торговая дебиторская задолженность, торговые счета дебиторов |
15. |
Construction in progress (uncompleted construction, construction-in-progress) |
o. |
Нетто-недвижимость и оборудование (чистое имущество, станки и оборудование) |
16. |
Total |
p. |
Запасы (резервы) |
17. |
Less accumulated depreciation |
q. |
Прочая дебиторская задолженность (прочие счета дебиторов) |
18. |
Net property, plant and equipment |
r. |
Превышение первоначальной стоимости над стоимостью приобретенных активов |
|
|||
19. |
Intangible and other assets |
s. |
Связь (системы телекоммуникаций) |
20. |
Excess of acquisition cost over the value of assets acquired |
t. |
Обращающиеся на рынке ценные бумаги по стоимости, приближенной к рыночной |
21. |
Investments and other assets |
u. |
Незавершенное строительство |
22. |
Total intangible and other assets |
v. |
Авансовые выплаты (авансированные средства) |
|
|||
23. |
Total assets |
w. |
Общая стоимость оборотных активов (сумма оборотных активов) |