- •Рецензенты:
- •Contents
- •Unit 1. Accountant's profession
- •Professions in accounting
- •1. Read the article quickly to get an idea of what it is about. Ignore the missing phrases.
- •2. Read the article again and fill in the gaps with the following phrases. One phrase is odd.
- •3. Study the following definitions from the oxford dictionary.
- •4. Complete the sentences below, using one of the words in ex. 2.
- •5. Translate the following sentences into English.
- •1. Put the verbs in brackets using Complex Subject.
- •2. Rewrite the second sentence using Complex Subject.
- •3. Translate the sentences from Russian into English using Complex Subject.
- •Interview
- •1. Read the dialogue, translate the Russian remarks into English and act it out.
- •1. Read the resume sample of an applicant for the job. Match the left part of the table with the right one.
- •2. Write your own resume using the following example.
- •Unit 2. Accounting principles reading and vocabulary Accounting Principles
- •1. Read and translate the article about Principles in Accounting.
- •2. Decide whether the sentences are true, false or not stated. Explain your choice.
- •3. Match the definitions with their meanings.
- •4. Complete the sentences below, using one of the words in ex. 3.
- •5. Translate the sentences bellow from Russian into English.
- •Случаи употребления конструкции
- •1. Complete the sentences using Complex Object.
- •2. Read the sentences, find Complex Object, and translate from English into Russian.
- •3. Translate the sentences from Russian into English using Complex Object.
- •2. Read the dialogue, translate the Russian remarks into English and act it out.
- •Invitation to the conference
- •2. Complete the letter by choosing the best answer, a, b, c, or d.
- •3. In pairs or groups, match the marked words (a-f) with its synonyms (1-6).
- •4. Now answer the questions (a-f) in ex. 3
- •5. Read these notes before you write a letter on one of the subjects in ex.6 below.
- •6. Now write a composition in 120-180 words on one of these subjects.
- •Unit 3. Financial accounting reading and vocabulary Financial accounting
- •1. Read and translate the article about Financial Accounting.
- •2. Choose the best answer.
- •3. Match the definitions with their meanings.
- •4. Complete the sentences below, using one of the words in ex. 3.
- •5. Translate the sentences bellow from Russian into English.
- •If sentences (Present, future). Условныепредложения.
- •1. Put the verb into the correct form.
- •2. This time you have to make questions. And try to answer them.
- •If and wish sentences (Present Simple)
- •1.Put the verb into the correct form
- •2. Read the situation and write a sentence with "if".
- •3. Write sentences with “I wish”:
- •4. Underline the correct words.
- •3. Find the words and expressions, which mean:
- •Unit 4. Management accounting
- •Management Accounting
- •1. First, read the following text quickly to get an idea of what it is about. Ignore the missing sentences.
- •3. Read the article again and decide whether the following sentences true or false. Explain your choice.
- •4. Match the words with their definitions from the oxford dictionary.
- •5. Insert the words from ex. 3 into the sentences
- •6. Translate the following sentences.
- •If I were you I wouldn’t poke my nose everywhere.
- •If you had gone to bed in time you wouldn’t have overslept your interview.
- •1. Put the verbs in brackets in the correct tense using the rules of conditional sentences.
- •2. Translate phrases in brackets using the rules of conditionals.
- •3. Translate the following sentences into English.
- •1. Discuss the following quotes.
- •2. Read the dialogue, translate the Russian remarks into English and act it out.
- •2. Write a similar meeting report. Unit 5. Financial statements
- •What are financial statements?
- •1. First read the following text quickly to get an idea of what it is about. Ignore the missing words.
- •2. Here are the missing words. Fill each of the numbered spaces 1-10 with one word. There is an example at the beginning.
- •3. Read the article again and decide whether the following sentences true or false. Explain your choice.
- •4. Translate the following sentences into English.
- •In Russia he did not know what to answer.
- •1. Open the brackets using Past Participle. Translate the sentences.
- •2. Transform the following subordinate clauses into participle constructions.
- •3. Translate the sentences from Russian into English.
- •1. Read the dialogue, translate the Russian remarks into English and act it out.
- •Unit 6. Financial statement analysis
- •What is financial statement analysis?
- •1. Choose the best answer:
- •2.Match the word with the definition
- •3. Insert the words from ex.2 into the sentences
- •4. Translate the following sentences into English:
- •1. Open the brackets using the correct degree of the adjective
- •3. Translate the following sentences from Russian into English.
- •1. Read the dialogue, translate the Russian remarks into English and act it out.
- •2. Make up the dialogue
- •1. Study the report and translate it.
- •2. Find the synonyms in ex. 1.
- •3. Fill in the gaps using the words in box.
- •4. Write a similar report to ceo basing on the following Table.
- •Unit 7. Auditing
- •Types of audit
- •1. Read the article again and fill in the gaps with the following phrases. One phrase is odd.
- •2. Study the following definitions from the oxford dictionary.
- •3. Insert the words from ex.2 into the sentences.
- •4. Translate the following sentences into English.
- •1. Open the brackets using the correct modal verb and infinitive.
- •3. Translate the following sentences into English.
- •1. Discuss these questions.
- •2. Read the dialogue between two auditors, translate the Russian remarks into English and act it out.
- •3. Make up the dialogue
- •Unit 8. Tax accounting
- •1. Read the article again and decide whether the following sentences true or false. Explain your choice.
- •2. Study the following definitions from the oxford dictionary.
- •3. Insert the words from ex. 2 into the sentences.
- •4. Translate the following sentences into English.
- •Употребление
- •1. Put the verb in brackets in the necessary form of the gerund using the correct preposition.
- •3. Translate the following sentences into English.
- •1. Read the dialogue between two auditors, translate the Russian remarks into English and act it out.
- •2. Make up the dialogue.
- •3. Discuss these questions.
- •1. Match the words and expressions with synonyms.
- •2. Read a cpa comfort letter filling the gaps with phrases from ex. 1. What are its main features?
- •3. Write a letter of request concerning the creditworthiness of the client. English - russian vocabulary unit 1
- •Unit 2
- •Unit 3
- •Unit 4
- •Unit 5
- •Unit 6
- •Unit 7
- •Unit 8
- •344002, Ростов-на-Дону, ул. Б. Садовая, 69, ргэу (ринх). Издательско-полиграфический комплекс. Тел.: (863) 261-42-34
МИНИСТЕРСТВО ОБРАЗОВАНИЯ И НАУКИ РФ
Ростовский государственный экономический университет
(РИНХ)
Черемина В.Б, Петрова Ю.А., Гордиенко Д.Я.
АНГЛИЙСКИЙ ЯЗЫК
ПРОФЕССИОНАЛЬНОГО ОБЩЕНИЯ
Учебное пособие
Ростов-на-Дону
2015
УДК
Ч
Черемина В.Б., Петрова Ю.А., Гордиенко Д.Я.
Английский язык профессионального общения: Учеб. пособие/ Рос. гос. эконом. ун-т (РИНХ). - Ростов н/Д, 2015 - с.
ISBN
В учебном пособии представлены аутентичные тексты и задания, составленные в соответствии с современными методическими подходами на основе оригинальных материалов и содержат необходимую лексику и грамматические задания для проверки и закрепления знаний слушателей. Учебное пособие состоит из 8 глав, включающих разделы по чтению, говорению, грамматике и письму. Каждая глава содержит задания, направленные на формирование компетенций в соответствии с требованиями образовательной программы по направлению.
Предназначено для слушателей бакалавриата направления 38.03.01 "Экономика" профиль 38.03.01.01 "Бухгалтерский учет, анализ и аудит".
Рецензенты:
к. ф.н., доцент Гриченко Л.В.,
к.п.н., доцент Самарская С.В.
Утверждено в качестве учебного пособия редакционно-издательским советом РГЭУ (РИНХ).
ISBN |
©Ростовский государственный экономический университет (РИНХ), 2015 ©Черемина В.Б., Петрова Ю.А., Гордиенко Д.Я., 2015 |
Contents
UNIT 1. ACCOUNTANT'S PROFESSION |
5 |
READING AND VOCABULARY Professions in accounting |
5 |
GRAMMAR Complex subject |
9 |
SPEAKING Interview |
16 |
WRITING CV/ resume |
19 |
UNIT 2. ACCOUNTING PRINCIPLES |
22 |
READING AND VOCABULARY Accounting Principles |
22 |
GRAMMAR Complex Object |
27 |
SPEAKING Discussing main principles |
33 |
WRITING Invitation to the conference |
36 |
UNIT 3. FINANCIAL ACCOUNTING |
40 |
READING ANDVOCABULARY Financial accounting |
40 |
GRAMMAR Conditionals |
45 |
SPEAKING Expressing opinion |
55 |
WRITING Enquiry letter |
56 |
UNIT 4 MANAGEMENT ACCOUNTING |
57 |
READING AND VOCABULARY Management Accounting |
57 |
GRAMMAR Conditionals |
62 |
SPEAKING |
66 |
WRITING Report |
68 |
UNIT 5. FINANCIAL STATEMENTS |
70 |
READING AND VOCABULARY What are financial statements? |
70 |
GRAMMAR Participle |
74 |
SPEAKING Meeting with an auditor |
78 |
WRITING Invoice |
80 |
UNIT 6. FINANCIAL STATEMENT ANALYSIS |
83 |
READING AND VOCABULARY What is financial statement analysis? |
83 |
GRAMMAR Comparison and superlative degrees |
88 |
SPEAKING Meetings |
94 |
WRITING Writing a report on financial statements |
97 |
UNIT 7. AUDITING |
101 |
READING AND VOCABULARY Types of audit |
101 |
GRAMMAR Modals |
105 |
SPEAKING Expressing opinions and judgments |
112 |
WRITING Audit report |
114 |
UNIT 8. TAX ACCOUNTING |
117 |
READING AND VOCABULARY |
117 |
GRAMMAR Gerund |
120 |
SPEAKING Checking and clarifying the information |
126 |
WRITING CPA comfort letter |
129 |
ENGLISH-RUSSIAN VOCABULARY |
132 |
Unit 1. Accountant's profession
READING AND VOCABULARY
Professions in accounting
From small businesses to international corporations, accounting industry professionals _____C____. Accountants work with their individual clients and organizations to record business transactions, provide financial advice and manage important bookkeeping tasks. From ensuring that company, employees receive their paycheck to managing the overhead expenses of a corporation, accountants are indispensable partners in business. Some of the top titles for Certified Public Accountants include Project Accountant, Billing Coordinator, Accounts Payable Clerk, Accounting Sales Manager, and Tax Accountant. Most accountants specialize _________.
In general meaning accountant is an individual who plans and sets up the accounting and bookkeeping system for companies or organizations in private, public or voluntary sectors. The exact material that an accountant handles, varies __________, but generally includes financial statements, taxes, and responsibility for the drawing up a financial report. An accountant is one of the primary figures in a business, whether it is a multinational corporation or a small family business.
According to the AICPA1 statistics, nearly 70% of accounting graduates get job offers, but still 30% graduates are out of jobs. The main problem to be solved is the quality of accountants. Different additional courses for rising up qualification are the best practice for those who want to be the best in this sphere. Mutual sharing of experience also helps specialists _________. Competitive atmosphere can help to solve this problem that is the reason why companies practice this economic method and give incentive payments and awards, which stimulate employees. A good accountant cannot be a qualified specialist without creative and independent thinking. Use a calculator is not the main feature of modern accountants. It is just an archaic stereotype __________. High intellectual potential, critical mind, broad outlook, good understanding of the nature of ethics in business and the “behaviour” of business entities, comprehensive knowledge of global economic trends are also important for this profession.
In our highly developed economy, many people work in accounting-related fields. Career opportunities in accounting profession have __________. Though the main aspect of these jobs concentrates on financial management, there are some tasks, which are concerned with personnel management, financial fraud investigation, and tax formalities. In fact, nearly two million people make their living as bookkeepers, accountants, and auditors. They work for businesses, government agencies, nonprofit organizations, and other organizations and associations.
1The American Institute of CPAs is the world’s largest member association representing the accounting profession.