- •Предисловие
- •Цель данного сборника – совершенствование языковых знаний, умений и навыков студентов, а именно навыков чтения и устной речи в рамках профессиональной тематики.
- •Сборник учебных текстов и упражнений включает 7 разделов по основным аспектам бизнеса: международная торговля, маркетинг, менеджмент, финансы, бухгалтерский учёт.
- •Unit I
- •Business Basics
- •Words to remember
- •Tasks to perform
- •4. Translate the following sentences from Russian into English.
- •Words to remember
- •1) vary / variety / various
- •2) excite / excitement / excited / exciting
- •3) specify / specific / specification
- •4) involve / involvement / involved
- •5) advance / advanced / advancement / to advance
- •6) suit / suitable / suitability
- •4. Translate the following sentences into English.
- •5. Translate the following definitions. Find the appropriate term for each of them.
- •6. Translate into English using the appropriate terms.
- •7. Extra Reading
- •Tasks to perform
- •1. Read the text again and translate the following phrases from Russian into English.
- •2. Read the definitions and find the words in the text suitable for them.
- •Presenting the results of research
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the words and word partnerships on the left with the words used in the
- •text on the right.
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match word partnerships on the left with the words used in the text on the
- •right.
- •Unit 3
- •International Business
- •Words to remember
- •1. Give English equivalents of the words and word partnerships used in the text.
- •1. compare / comparison / comparative
- •2. technical / technician / technique
- •3. benefit / beneficial / beneficiary
- •4. domestic / domestically
- •5. nation / national / nationalize
- •6. advantage / advantageous / disadvantage
- •5. Translate the following sentences from Russian into English.
- •Extra reading
- •Import / Export
- •Word focus
- •2. to provide or achieve something that other people benefit from
- •Tasks to perform
- •the sentences.
- •5. Translate the following text into English.
- •Words to remember
- •Part 1 An Accounting Overview
- •Words to remember
- •2. to get something that one deserves because of good work
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the verbs used in the text with their synonyms.
- •1) accountant / accountancy / account
- •2) summarize / summary
- •3) state / statement
- •4) compute / computation
- •5) compare / comparison / comparative / comparatively
- •6) require / requirement / required
- •7) accurate / accurately / accuracy
- •5. Translate the following sentences into English
- •Extra reading
- •The management accountant
- •Forget the stereotype of accountants: they are now ambitious business strategists.
- •3. Are these statements true or false? Correct the false ones.
- •Talk about the job Gabriella does.
- •Words to remember
- •2. one of the parts into which ownership of a company is divided; equity
- •Tasks to perform
- •2. Circle the word which does not belong in each horizontal group.
- •3. Match the following general headings to the groups of five words that you
- •identified above.
- •4. Company Performance
- •Complete the passage below using the appropriate words given below.
- •5. Translate the following text into English
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the verbs from the text on the left with their synonyms on the right.
- •3. Fill the gaps with the appropriate word partnership. Translate the sentences.
- •1) prime / primary / primarily
- •2) utilize / utilization
- •3) expand / expansion
- •4) consider / consideration / considering
- •5) expense / expensive
- •6) insure / insurance
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match word partnerships used in the text on the left with the synonymous
- •verbs on the right.
- •4. Translate the following sentences into English.
- •5. Процент – это плата за пользование кредитом.
- •A bank loan
- •A loan from family or friends
- •1. Which are the most popular?
- •2. Which are the safest?
- •3. Which are the easiest to obtain?
- •4. Do you know any other ways of raising finance?
- •Example: raise a loan, raise finance, raise money
- •4. Read these statements and check if you understand the vocabulary.
- •2. Do not accept their money without signing a formal contract.
- •3. Share information openly with them in order to get funding from them.
- •4. They have a reputation for financing technology companies.
- •5. They will not lend money to people starting a business for the first time.
- •6. You must have property to guarantee the loan.
- •refers to.
- •You are business advisors. You will give advice to a pair of entrepreneurs about how to finance a small business they want to start.
- •Before talking to them, decide what type of finance might be suitable for them: a bank loan, a loan from family or friends, a mortgage or using personal savings.
- •You will need to ask them:
- •Prepare some questions and when you are ready, meet the entrepreneurs, discuss their plans with them and give them your best advice.
- •Pair B
- •2. Match the verbs and word partnerships used in the text with their synonyms.
- •1) manage / manager / managerial / management
- •b) She lacked … experience and didn’t get the job.
- •2) evaluate / evaluation
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Give English words and word partnerships used in the text for the following
- •definitions.
- •reasons.
- •1. Give English equivalents of the words and word partnerships used in the text.
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4.Complete the sentences with the noun / verb / adjective / adverb forms provided in the proper form. Translate the sentences.
1)accountant / accountancy / account
a)People starting up a business on their own really need to employ an …. .
b)They were unhappy with service at the bank and closed their … there.
c)She did a one year …. course.
2)summarize / summary
a)Write me a one-page … of this report.
b)She …. the aims of the new party in a couple of sentences.
3)state / statement
a)The punishment for making false …. to the tax authorities can be severe.
b)Please, … whether you are married or single.
4)compute / computation
a)According to my …. , the bank should pay me some money.
b)They are interested in calculating the results of our market research. Let’s … them.
5)compare / comparison / comparative / comparatively
a)There is no … between frozen and fresh fish.
b) “Bigger” is the … form of “big”.
c) Though he is …. young, he is rather competent in what he is doing.
d) The report …. the different types of home computers currently available.
6) require / requirement / required
a) Candidates who fail to meet these ….. will not be admitted to the University. b) All passengers are … to show their tickets.
c)To carry out this job would … increasing our staff by 50%.
7)accurate / accurately / accuracy
a)Our accountant is known for the …. of his accounts.
b)Her report of what happened was … in every detail.
c) You have to present information …. .
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5. Translate the following sentences into English
1.Бухгалтерский учёт или, другими словами, анализ хозяйственной деятельности помогает передавать финансовую информацию о компании заинтересованным сторонам.
2.Заинтересованные стороны, такие как правительство, кредиторы, инвесторы и руководители предприятий, принимают правильные и обоснованные
финансовые решения на основе полученной финансовой информации.
3.Таким образом, эффективная система финансовой отчётности включает следующие операции: сбор, запись, анализ, классификацию, обобщение, толкование и представление информации о финансовой деятельности организации.
4.Существует стандартизированная система финансовой отчётности.
5.Составляя финансовый отчёт, бухгалтер следует единым правилам и процедурам обработки и представления финансовой информации.
6.Балансовый отчёт и статья доходов это основные финансовые документы.
7.Балансовый отчёт показывает финансовую деятельность предприятия в определённый момент времени.
8.Отчёт о прибылях и убытках демонстрирует финансовую деятельность компании за какой-то период времени.
9.Финансовые отчёты позволяют сравнивать экономическую деятельность одной компании с другой, а также отчётные периоды в одной организации.
10.Благодаря финансовой отчётности, можно определить какая организация работает более эффективно и прибыльно.
11.В Соединённых Штатах бухгалтера классифицируются как дипломированные, частнопрактикующие бухгалтера, бухгалтера, действующие в пределах одной частной фирмы, и бухгалтера, действующие
вгосударственных структурах.
12.Аудитор – это дипломированный бухгалтер высшей квалификации, который сдал экзамен специальной комиссии и имеет право ревизии балансов.
13.Бухгалтер, работающий в частной или в государственной компании, получает жалованье или оклад.
14.Частнопрактикующий бухгалтер получает гонорар или плату за услуги.
15.Задача бухгалтера предоставлять точную и своевременную информацию о финансовом положении компании.
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Extra reading
The management accountant
1. Write one word in each gap to complete questions you might ask at a job interview.
a)How hard … you have … work?
b)What … you like … your job?
c)How long … you … in your present job?
d)What … your ambitions … the future?
e)What … your job consist … ?
f)When … you first attracted … accountancy?
2.Write each of the questions from exercise 1 in the correct gap in the interview. There is one extra sentence.
Forget the stereotype of accountants: they are now ambitious business strategists.
We interviewed Gabriella Andrews, 29, a finance manager with IMI Norgren (international engineering company, specializing in fluent technologies). Born in Hungary, she came to the UK at 18 to study English, but stayed on to study European Business and Technology with German at Warwick. Following her graduation, with a first class BSc (Bachelor of Science) Honours degree, she joined IMI as a trainee accountant. After various jobs with the firm, she became a finance manager with the company in February. She passed the final accountancy examinations in July, 2002.
Q1………………………………………………………………………………………..
A: I first became interested in finance, or at least money matters, at school, where I was a class treasurer for four years.
Q2 ……………………………………………………………………………………….
A: I’m mainly interested in management accounting (управленческий учёт), so the accountancy qualification gives me the chance to work in other areas of the business and allows me to work in a more commercial environment. I like the interaction between various departments. And I get the opportunity to be involved in non-finance projects, too.
Q3 ………………………………………………………………………………………
A: I have two divisional management accountants reporting to me. I’m a member of the local management team, so I get involved in regular discussions involving the
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performance of all three divisions. I have financial managerial responsibility for two of them. I deal with analyzing, classifying, interpreting and reporting the financial information. Besides, I’m involved in various other projects, as well as new product launches and new IT system introductions. I produce reports and I supply financial information to all levels within the organization, from local management to the board of directors. Q4………………………………………………………................................................
A: The working hours vary in our area; our busiest periods in the year are the end of the financial year, plus auditing, forecasting and any project work deadlines (крайние сроки). We are expected to work longer hours than usual, so there is never a good time to take holidays. We still manage it, though, and I think the extra work should be seen as something that comes with a managerial position, really. Q5……………………………………………………………………………………
A: In the long term, I’d like to progress from a local office to a job at headquarters with responsibility for various offices. I would like to stay close to finance, but I’d consider a general business management role as well. I am planning to become a management accountant (главный бухгалтер-аналитик).
3.Are these statements true or false? Correct the false ones.
1.Gabriella came to the UK in order to work.
2.She has always worked for the same company.
3.She looked after the financial affairs of her class at school.
4.She is only involved in the financial aspects of her company.
5.She has more junior staff working for her.
6.She gives financial information to the top level of management in her company.
7.She believes that sometimes she is asked to work too hard.
8.Her ambitions include going to work for a different organization.
Talk about the job Gabriella does.
Do you find her job, the job of an accountant, interesting and exciting? Do you agree with the title of the interview? How do you understand it?