- •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.
Exercise 2
Listen to the following extract from the conversation between Grant, Buckhurst and Peter, which shows how the situation progressed. Try to complete the gaps, using no more than three words in each case.
|
Grant: |
What's the next item … … … , William? |
|
William Buckhurst: |
We've got … … of Alfred Wentworth, of Wentworth & Company. He ought … … … to join the Board. |
|
Grant: |
It's unfortunate, but … … … he now owns … … … that his election is inevitable. Don't put that … … … , William! |
|
Peter: |
I would like to propose that … … … , John Martin, should also be asked … … … . In the time he has been here he has … … … and done much … … … . I think if he was made … … his advice … … … would be invaluable. |
|
Grant: |
Well, perhaps next year I... |
|
Peter: |
Be careful. H.G. You don't want … … … . There must be a lot of companies who'd be … … … him … … . We can't afford … … … . |
|
Grant: |
What do you think, William? |
|
Buckhurst: |
It might be a good idea … … the support … … , H.G. |
|
Grant: |
Very well. As the character … … … is changing so completely, this is probably … … ... . John would be … … … to Wentworth. If everyone agrees... |
|
Peter: |
Yes. |
|
Buckhurst: |
Agreed. |
|
Grant: |
William, will you draft … … about these … … then? |
|
Buckhurst: |
Yes, I will. |
Exercise 3
Act as an interpreter.
Grant: Now the next item on the agenda is to consider a report with recommendations tabled by you, William, on budgetary control. Perhaps you'd like to give us an outline of your proposals.
Бакхерст: Как вам известно, я недавно прослушал курс по финансовому учету, в результате чего я пришел к выводу, что нам необходимо проводить анализ состояния бухгалтерских счетов чаще, чем сейчас.
Grant: At present the accounts are done every quarter.
Бакхерст: Да, но поквартальные отчеты не позволяют вести более детальный контроль бюджета. Если компания неожиданно понесет убытки, мы должны быть в состоянии немедленно отреагировать на ситуацию. Если мы не отреагируем сразу же, то можем просто не успеть предотвратить еще большие убытки.
Grant: Well, if sales go down, we reduce stocks, which means cutting down purchases and, if necessary, we reduce personnel.
Бакхерст: Конечно, но информацию мы должны все-таки получать гораздо оперативнее, чем сейчас. Если прибыль начнет сокращаться - или от продажи готовой продукции, или с оборота капитала, - то, возможно, надо будет поднять цены, сократить производственные затраты и т.д. Но для этого мы должны иметь наготове нужную информацию.
Grant: What do you propose?
Бакхерст: Я бы хотел поделить всю фирму на учетно-калькуляционные подразделения.
Grant: What does all this mean?
Бакхерст: Каждый менеджер будет отвечать, по крайней мере, за одно учетно-калькуляционное подразделение. В его обязанности будет входить своевременное прогнозирование доходов и расходов этого подразделения. Затем мы сведем расчеты всех подразделений вместе. Одобренные всеми нами, они и составят годовой бюджет или финансовый план нашей компании. Если реальные доходы и расходы будут значительно расходиться с запланированным бюджетом, то ответственность за это будет нести менеджер данного подразделения, и ему придется объяснить нам причины таких расхождений с прогнозом и принять соответствующие меры.
Grant: Will you let us have more details about this budgetary control, exactly how it would operate and so on?
Бакхерст: Конечно.
Grant: Now let's get on. The next item on the agenda is a recommendation that we buy two lorries for the Transport Department ...
Exercise 4
Match the terms on the left with an appropriate explanation on the right. Five of the phrases have more than one explanation. Fill in the grid below.
|
1. |
budgetary control |
a. |
regulation of the company that to qualify as a director a certain number of shares must be owned |
|
2. |
cost centers |
b. |
details of all the financial transactions relating to one individual supplier, customer, asset, liability, or type of expense or receipt |
|
3. |
to draft |
c. |
supplies |
|
4. |
qualification holding |
d. |
a business can be divided into these for the purpose of collecting information on income and expenditure |
|
5. |
to table |
e. |
to cut down staff |
|
6. |
takeover |
f. |
to make a first rough plan of the document |
|
7. |
the accounts of a business |
g. |
to diminish the number of persons collectively employed in any institution, company, office, etc. |
|
8. |
to reduce personnel
|
h. |
a person legally responsible for giving information to the Board of Trade, for seeing that the company’s accounts are correctly kept and for keeping the minute book, which is a record of all the company’s meetings, often an accountant |
|
9. |
company secretary |
i. |
these are the basis for budgeting: each department is thus made responsible for its own financial planning and accountable for its actual performance |
|
10. |
stocks |
j. |
getting control of a business, management, etc. |
|
|
|
k. |
to put on record that a certain subject should be discussed at a future meeting |
|
|
|
l. |
detailed record of a company’s financial affaires |
|
|
|
m. |
to write a report, letter, minutes of a meeting, in rough form for final approval |
|
|
|
n. |
buying a controlling interest in a business by buying more than 50% of its shares |
|
|
|
o. |
a close watch over a company’s performance, comparing it with budgeted performance and taking corrective action where necessary |
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
9. |
10. |
|
o |
|
|
|
|
|
|
|
|
|