2. Ответьте на вопросы.

Comprehension Questions

1. What does the organization structure mean?

2. What does the organization structure provide?

3. What is historically the oldest type of organization structure?

4. In what position is a sales manager in attitude to a vice-president of marketing and a salesman?

5. What is the difference between line and staff departments? 6. Why is an advertising department or a credit department considered staff structure rather than line structure?

3. Выполните упражнение. Подберите подходящее по смыслу слово из списка приведенного ниже.

1. Organization structure shows… between each position and positions above and below.

2. A sales manager has direct... over a salesman.

3. As a rule a... usually does not give orders to other departments.

4. When the business gets more ... there is a need for staff departments.

5. My friend ... ... of sales manager.

6. The ... of staff departments is to do different services.

7. My friend works in a ... .... he is responsible for the company product.

______________________________________________________________________________________________________

1 relationships 2 to hold a position 3 orders 4 authority 5 complex 6task 7 a line department

8a staff department

Вариант VI

1. Прочитайте и переведите текст, используя слова после текста. Письменно переведите1, 2 и 3 абзацы.

ACCOUNTING

Text

1.Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firms financial condition. Accounting records give a very Important data. It is used by management, stockholders, creditors, independent analysts, banks and government.

2. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.

3. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms орегаting efficiency.

4. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

Active Vocabulary

accounting- бухгалтерский учет

record- документ, запись, протокол

to record- записывать, регистрировать

to measure- измерять

transaction сделка, банковская операция

firm’s financial condition- финансовое положение фирмы

to provide data- обеспечивать данными

creditor- кредитор

independent- независимый

income statement- отчет о доходах

balance sheet- балансовый отчет

to receive- получать

to spend- тратить

ratio analysis- анализ коэффициентов

profitability- прибыльность

Return on Investment Ratio- коэффициент возвращения инвестиций

efficiency- эффективность, производительность

to evaluate- оценивать

value- ценность, стоимость

ownership- собственность

overall financial structure- полная финансовая структура