Text 1 Accountant

A. The field of accounting offers many career opportunities at all levels. Almost 1.5 million accountants are working in the United States today, and the field is still growing. Most accountants (about 60%) are involved in managerial accounting for businesses. Another 25% work in public accounting firms. Government and educational institutions also employ many accountants.

Managerial accountants work in all types of businesses, from small firms to large multinational corporations. They prepare financial statements and other reports for management. They may also specialize in such areas as tax or cost accounting, budgeting, or internal auditing. The top positions for managerial accountants are corporate controller and treasurer. The controller manages the accounting, audit, and budget departments. The treasurer handles cash management, financial planning, and other financial activities.

Public accountants can earn more than managerial accountants. All levels of government have accounting positions as well. Most of these positions carry civil-service rank, and advancement depends on education and experience. Accountants also set up firms of their own.

Places of employment: throughout the country, mostly in large urban areas.

Skills required: four-year degree in accounting or related field. Many large firms prefer an MA in accounting or an MBA.

Salaries: $21,000 for beginning accountants and auditors with a bachelor’s degree; $26,000 for those with a master’s degree; $45,000 – $80,000+ for experienced accountants $100,000 – 300,000 for partners in firms.

B. My name is Jane Aldridge and I work as an accountant in the finance department of a large firm. There are a lot of benefits. For example, if the company makes a profit, all the employees get a bonus. There’s also a profit share, but that’s only for managers. I have a company car and I also travel abroad quite a lot – always business class and on expenses, of course. We also get a pension and a private health insurance. The company pays for its staff to go on training courses to develop their professional skills. And we get free membership of the local gym. There are also rewards. It is hard work, but I get a lot of satisfaction from it. People recognize it if you do a good job, so there are good prospects for promotion.

6. Ответьте на вопросы:

1) What areas of business do accountants work in?

2) What do managerial accountants prepare?

3) What are the top positions for managerial accountants?

4) Do all levels of government have accounting positions?

5) What salaries may be offered in accounting?

6) What are Jane’s benefits in the company?

7) Are there good prospects for her promotion?

7. Выберите утверждения, соответствующие вашим представлениям о предполагаемой работе в сфере учета.

1) I would like

a) to deal with (иметь дело с) managerial accounting;

b) to be involved in public accounting;

c) to set up my own firm.

2) I want to specialize in

a) tax accounting;

b) internal auditing;

c) cost accounting.

3) If I were an experienced accountant, I’d work as

a) a controller;

b) a treasurer;

c) a financial planner.

4) I’d prefer such benefits as

a) a company car;

b) a profit share;

c) private health insurance.

5) I’d like

a) to have business trips;

b) to develop my professional skills;

c) to have good prospects for promotion.

8. Представьте себе, что вы уже работаете бухгалтером. Расскажите на английском языке о своей фирме и работе (отдел, должность, обязанности, условия работы, льготы).

Part 2

1. Прочтите и запомните значение следующих слов и выражений:

labour relations	трудовые отношения
regardless of adv	не обращая внимания на; не считаясь с
backbone n	основа; суть; главная опора
beverage n	напиток
sale n	продажа; сбыт; распродажа
convention n	собрание, съезд; соглашение
catering n	общественное питание
emphasis n	особое внимание; ударение
chain n	система, сеть; цепь
rotate v	чередовать(ся), сменять(ся) по очереди
trainee n	стажер, практикант
duty n	служебные обязанности; дежурство
run v	руководить, управлять; бежать
work schedule	рабочий график
account n	счет; отчет; доклад; сообщение
deal with smth v	иметь дело с ч.-л.
receptionist n	администратор (в гостинице)
consist (of) v	состоять (из)
supervisor n	руководитель (низкого уровня)
in charge of	ответственный за
housekeeping n	ведение хозяйства; домоводство
maid n	горничная
event n	событие; мероприятие
take place v	происходить, случаться

2. Переведите следующие слова, обращая внимание на суффиксы, характерные для разных частей речи:

assistant, organize, function, directly, cleaning, basically, reception, intensive, metropolitan.

3. Подберите слова близкие по значению:

1) be responsible for	a) timetable n
2) make up rooms	b) day-to-day
3) beverage n	c) govern v
4) schedule n	d) occur v
5) daily a	e) in spite of
6) regardless of	f) clean rooms
7) run v	g) be in charge of
8) take place v	h) drink n

4. Соотнесите английские фразы из левой колонки с их русскими эквивалентами в правой:

1) a sophisticated field	a) гостиничная сеть
2) is mandatory	b) полотенца и постельное белье
3) a hotel chain	c) стирка и уборка
4) porters and doormen	d) самый быстрый путь (способ)
5) towels and bed linen	e) является обязательным
6) laundry and cleaning	f) основа деятельности
7) report directly to her	g) сложная сфера
8) backbone of the operation	h) отчитываются непосредственно перед ней
9) the quickest route	i) носильщики и швейцары

5. Прочтите текст и постарайтесь понять его содержание: