- •Кафедра «Английский язык»
- •Дубинина Галина Алексеевна Драчинская Ирина Федоровна
- •Полное и частичное воспроизведение или размножение каким-либо способом допускается только с письменного разрешения Финансовой академии при Правительстве рф
- •Contents
- •Who’s Who in the Company
- •Ian Hampden, Ian - Personnel Manager Green, Jack - Shop steward
- •Phrase list
- •Exercise 4
- •Phrase list
- •Listen to the introduction to the unit. Answer the following questions and be ready to give a story line. Use the word combinations in brackets.
- •Listening
- •Exercise 2
- •Post-listening
- •Phrase list
- •1. What is the purpose of Mr. Duncan’s telephone call to Harper & Grant?
- •Listening
- •Exercise 2
- •Exercise 3
- •Post-listening
- •Sum up everything you came to know from the unit about
- •Phrase list
- •2. What does the General Office deal with?
- •Listening
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Exercise 5
- •Post-listening
- •Phrase list
- •1. What are Peter Wiles’ plans for the day in question?
- •Listening
- •Exercise 2
- •Exercise 3
- •Exercise 5
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •1. How would you describe the system of advertising used in Harper & Grant Ltd.?
- •Listening
- •Exercise 2
- •Exercise 3
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •1. Why does Hector Grant intend to undertake a work study survey?
- •Listening
- •Exercise 2
- •Exercise 5
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •1. What do we call a pension? Is it a compulsory scheme?
- •Listening
- •Exercise 2
- •Exercise 3
- •Exercise 5
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •1. Do Harper & Grant make it a condition of employment that a worker must belong to a certain trade union? What does that mean?
- •Listening Exercise 1
- •Exercise 2
- •Exercise 5
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •2. Why does Harper & Grant Ltd. Belong to private companies?
- •3. What can the death of Ambrose Harper lead to?
- •5. Do the management of Harper & Grant Ltd. Welcome the possibility of a take over?
- •6. How did h.G. Manage to raise a loan?
- •Listening
- •Exercise 3
- •Post-listening
- •Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •1. Is the situation with the new export market in Abraca encouraging?
- •Exercise 3
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •1. What changes occurred in the structure of the capital of Harper & Grant Ltd. After Hector Grant postponed the possibility of a takeover?
- •Exercise 2
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Illustration 1
- •Phrase list
- •1. What is the main task of the auditors?
- •2. Why has h.G. Changed the firm auditing the firm’s accounts?
- •3. What is w. Buckhurst responsible for?
- •4. Which three documents are in the focus of the auditors’ attention?
- •5. What does the Balance Sheet show?
- •6. Why is stock valuation a mixed blessing?
- •Exercise 2
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Phrase list
- •Listening
- •Exercise 2
- •Post-listening
- •1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •1. How can a firm insure itself against loss or damage to its property?
- •Exercise 2
- •Exercise 3
- •Exercise 4
- •Post-listening Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
- •Explain why and how hi-jackers stole office-furniture.
Post-listening
1. Consider the following points. Share your ideas with a partner or a small group. Be prepared to explain your answers to the class.
a) How could Ambrose Harper’s importance in the company be defined?
b) What are the advantages of J.Martin’s membership in the Board?
c) What do the Rules of Association drawn up by Harper and H.G.’s father state?
d) What are the reasons for Wentworth to be invited to join the board?
e) Prove that John Martin would be a useful counter to Wentworth.
2. Recount the situation as if you were Hector Grant.
3. Suppose you are Alfred Wentworth, are you satisfied with the situation in Harper & Grant Ltd. and the number of its shares you own? What do you plan for the future?
4. Give a lecture on the structure of the share capital in Harper & Grant Ltd. before and after Ambrose Harper’s death. (See Illustration 1 below)
5. Answer the following questions as if you were William Buckhurst:
a) Why should the accounts be done every month in your opinion?
b) What are the disadvantages of doing accounts every quarter?
c) What is the essence of breaking down the activity of the company into cost centres?
6. Act out:
a) a conversation between Peter Wiles and John Martin. Discuss the pro and contra of the introduction of monthly accounting by cost centres;
b) a talk between Hector Grant and William Buckhurst before the Board meeting about the changes in the board that are to be made.
Illustration 1
Unit 19 |
Auditing the Accounts |
Phrase list
Listen to the tape and practise the pronunciation of the following words and word combinations, quote the sentences in which they are used in the unit. Consult a dictionary and translate them into Russian.
to approve the accounts
to ensure that somebody is reporting correctly
to be in private practice
to be exempt from having to publish the accounts
Profit Statement (a Trading and Profit and Loss Account)
Balance Sheet
Director’s Report
to deduct overhead charges
depreciation on plant and buildings
the capital employed
issued share capital
retained earnings
fixed assets
trade investments
compilation of net current assets
less liabilities
The totals must agree.
current liability
stock valuation
to go into things
to be listed as goods paid for
to find no/the record of payment
to buy something on a sale or return basis
to make out cheques to somebody
to total up the value of the cheques
to pay in the staff member’s cheques
to draw out an equivalent sum of cash with the cheque
a withdrawal on the bank statement
a paying-in voucher for the date
to be a fiddle
to query the figure
to draw somebody’s pay in advance
PRE-LISTENING
Task I
Consider the introduction to the unit. Answer the following questions and be ready to give a story line. Use the word combinations in brackets.
1. What is the main task of the auditors?
(to approve the accounts of a limited company; to act on behalf of the shareholders; to ensure that the directors are reporting correctly; the state of affairs of the company; to judge whether the directors are managing the company efficiently; to judge for themselves)