- •Рецензенты:
- •Unit 1. Accounting and financial statements
- •1. Match the terms with the definitions.
- •2. T 1 Listen to Sarah Brandston, an accountant in New York, talking about bookkeeping and tax accounting. Then answer the following questions.
- •4. Insert the words in the box in 3 in the gaps in the text. Accounting and financial statements
- •Vocabulary
- •5. Complete the following sentences.
- •6. Answer the following questions.
- •8. Speak on accounting and financial statements. Unit 2. Banking
- •1. Match these terms with the definitions below.
- •2. Discuss the questions.
- •Types of Bank
- •Vocabulary
- •3. Find the words or expressions in the text which mean the following.
- •4. Match the verbs and nouns below to make common collocations from the text.
- •6. Speak on types of bank. Unit 3. Stocks and shares
- •1. Discussion.
- •2. Read the following text and answer the questions.
- •Companies
- •Vocabulary
- •3. Write questions that could produce the following answers.
- •4. Find the words in the text which mean the following.
- •6. Match the following words and definitions.
- •7. There is a logical connection among three of the four words in each of the following groups. Which is the odd one out, and why?
- •8. Speak on companies. Unit 4. Bonds
- •1. In Tom Wolfe's novel, The Bonfire of the Vanities, Sherman McCoy is a bond dealer in New York. One weekend his six-year-old daughter comes up with a question.
- •2. Can you explain what bonds are - to an adult rather than a six-year-old? If not, listen to Richard Mahoney, a Vice-President with j.P. Morgan and Co. In New York.
- •3. Match the words and phrases.
- •4. Discuss the following questions.
- •5. Read the text below and answer the following questions.
- •Vocabulary
- •6. In each case, which of the three statements is true?
- •7. Match the expressions with the definitions.
- •8. T 3 Listen to Richard Mahoney again, defining three different types of bonds. After listening to the definitions, try to work out:
- •9. Speak on bonds. Unit 5. Futures and derivatives
- •1. Match the words with the definitions.
- •2. Select ten or eleven of the following words that you would expect to find in a text about futures and options.
- •3. Read the text, and see if you find the words you selected. Futures, options and swaps
- •Vocabulary
- •4. Complete the following sentences.
- •5. Find words in the text that are in an obvious sense the opposite of the terms below.
- •7. T 5 Read the following extract from the talk while listening to the second part, and then match up the expressions in italics with the definitions or synonyms below.
- •8. T 6 Listen to the third part of the talk and answer these questions.
- •9. Discuss the questions.
- •Unit 6. Market structure and competition
- •Market leaders, challengers and followers
- •Vocabulary
- •3. Find words in the text which mean the following.
- •4. Match up these words with the definitions below.
- •5. Classify the following markets according to whether you think they are example of the following.
- •6. Speak on market leaders, challengers and followers. Unit 7. Takeovers, mergers and buyouts
- •1. Match up these words with the definitions below.
- •2. You will hear Max Pocock, a director of the international corporation Leica, talking about how it was formed.
- •3. T 8 Listen to the second part of the interview and answer the following questions.
- •4. Read the following text and underline the arguments in favour of leveraged buyouts. Leveraged buyouts
- •Vocabulary
- •7. Speak on leveraged buyouts. Contents
- •Коваль Оксана Ивановна
Федеральное агентство морского и речного транспорта
Федеральное бюджетное образовательное учреждение
высшего профессионального образования
Волжская государственная академия водного транспорта
Кафедра иностранных языков
О.И. Коваль
Английский язык
Учебное пособие по обучению
иноязычному общению
для студентов экономических
специальностей
Нижний Новгород
Издательство ФБОУ ВПО «ВГАВТ»
2014
Федеральное агентство морского и речного транспорта
Федеральное бюджетное образовательное учреждение
высшего профессионального образования
Волжская государственная академия водного транспорта
Кафедра иностранных языков
О.И. Коваль
Английский язык
Учебное пособие по обучению
иноязычному общению
для студентов экономических
специальностей
Нижний Новгород
Издательство ФБОУ ВПО «ВГАВТ»
2014
УДК 811.111
К 56
Рецензенты:
О.Б. Соловьева – доцент, канд. пед. наук
О.В. Чувилина – доцент, канд. пед. наук
Английский язык: учебное пособие по обучению иноязычному общению для студентов экономических специальностей / О.И. Коваль. – Н.Новгород: Изд-во ФБОУ ВПО «ВГАВТ», 2014. – 46с.
Целью пособия является развитие навыков и умений профессионально ориентированного чтения, аудирования, говорения. Методическое пособие состоит из 7 разделов, каждый из которых включает в себя тексты, упражнения, аудиоматериалы.
Учебное пособие предназначено для студентов 2,3 курсов очной формы обучения по специальности 080100.62 «Экономика», а также может быть использовано для специальности 080200.62 «Менеджмент».
Работа рекомендована к изданию кафедрой иностранных языков (протокол № 6 от 19.05.2014 г.)
© ФБОУ ВПО «ВГАВТ», 2014
Unit 1. Accounting and financial statements
1. Match the terms with the definitions.
1 bookkeeping |
счетоводство, делопроизводство |
2 accounting |
бухгалтерский учет |
3 managerial accounting |
управленческий учет |
4 cost accounting |
учет издержек |
5 tax accounting |
налоговый учет |
6 auditing |
аудит |
7 'creative accounting' |
"творческая бухгалтерия" |
A calculating an individual's or a company's liability for tax
B writing down the details of transactions (debits and credits)
C keeping financial records, recording income and expenditure, valuing assets and liabilities, and so on
D preparing budgets and other financial reports necessary for management
E inspection and evaluation of accounts by a second set of accountants
F using all available accounting procedures and tricks to disguise the true financial position of a company
G working out the unit costs of products, including materials, labour and all other expenses
2. T 1 Listen to Sarah Brandston, an accountant in New York, talking about bookkeeping and tax accounting. Then answer the following questions.
1. In which fields do most of Sarah Brandston's clients work?
2. Why do they need an accountant?
3. What does Sarah Brandston describe as 'the basic rule for accounting'?
4. An individual can do business as a self-proprietorship. Sarah Brandston mentions two other types of business. What are they?
5. Sarah Brandston says 'bookkeeping is really a common sense way of keeping track of the income and expenses'. What does she mean by common sense in relation to recording expenses?
3. Match the accounting terms with the definitions.
1 assets |
активы |
2 liabilities |
долговые обязательства |
3 turnover |
оборот |
4 depreciation (GB) or amortization (US) |
амортизация |
5 creditors (GB) or accounts payable (US) |
кредиторская задолженность |
6 debtors (GB) or accounts receivable (US) |
дебиторская задолженность |
7 overheads (GB) or overhead (US) |
накладные расходы |
8 earnings or income |
заработок или доход |
9 shareholders (GB) or stockholders (US) |
акционеры |
10 stock (GB) or inventory (US) |
инвентаризация |
A a company's owners
B the revenues received by a company during a given period, minus the cost of sales, operating expenses, and taxes
C all the money that a company will have to pay to someone else in the future, including taxes, debts, and interest and mortgage payments
D the amount of business done by a company over a year
E anything owned by a business (cash investments, buildings, machines, and so on)
F the reduction in value of a fixed asset during the years it is in use (charged against profits)
G sums of money owed by customers for goods or services purchased on credit
H sums of money owed to suppliers for purchases made on credit
I (the value of) raw materials, work in progress, and finished products stored ready for sale
J the various expenses of operating a business that cannot be charged to any one product, process or department