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Файл:English for specific purposes. Учебное пособие
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3.What is the accounting used to?
4.Why do the owners and managers of a business need some
accounting knowledge?
5.What are meant by the terms assets, lialibities and capital? Describe
them.
6.How many Ledgers are there and what are they?
7.What is the main purpose of the accounting function?
Exercise 4. Suggest the Russian equivalents, comment on their
usage in the text:
Accounting terms and ideas; the actual record-making phase of
accounting; to be concerned with; recording of transactions; stocks of
goods; owing for goods supplied to the firm; the total amount supplied
by the owner; the owner’s equity; net worth; to plan ahead.
Exercise 5. Fill in the gaps with the words and expressions from
the text:
1.Accounting is used in the business world to describe ___ entered
into by all kinds of organisations.
2.The actual record-making phase of accounting is usually called
___.
3.The owners and managers of a business, investors and others will
need some ___ ___ in order that they may ___ and ___ the financial ___.
4.People ___ with business should know the accounting terms such
as ___, ___ and ___.
5.The ___ would be divided into four different books.
6.Probably, the main objective of the accounting function is the ___
of the ___ earned by a business.
Exercise 6. Find in the text English equivalents:
Термины и понятия бухгалтерского учета; ведение бухгалтерских записей; запись операций; причитающиеся фирме выплаты; собственный капитал; личные счета покупателей; Регистр продаж; Регистр покупок; выплата денег; Кассовая книга; прибыли, полученные предприятием; убытки, понесенные предприятием.
Exercise 7. Translate the sentences using all the active possible:
1.Бухгалтерский учет часто называют языком бизнеса.
2.Бухгалтерский учет широко используется в деловом мире для
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описания сделок между различными организациями.
3.Под словом «Бухгалтерия» обычно подразумевается ведение
бухгалтерских записей.
4.Бухгалтер имеет дело не только с ведением бухгалтерских за-
писей.
5.Владельцев и руководителей предприятий волнуют два вопроса: во-первых, будет ли предприятие давать прибыль; во-вторых,
в состоянии ли предприятие выполнить взятые обязательства.
6.Активы включают в себя все виды средств – здания, оборудование, запасы товаров, транспортные средства, причитающиеся фирме выплаты, такие, как задолженность клиентов, а также деньги на
счете в банке.
7.Обязательства складываются из денег, которые фирма должна, например, за поставленные ей товары.
Exercise 8. Agree or disagree with the following statements:
1.Accounting is called the language of management.
2.Accounting terms and ideas are used only by accountants.
3.Accounting shows the full picture of the state of the business.
4.Accounting and book-keeping are synonyms.
5.The resources possessed by the firms are known as capital.
6.The sale’s ledger is used for supplier’s personal accounts.
7.The main objective of the accounting function is the calculation of
the profits earned by a business or the losses incurred by it.
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UNIT 12. WHAT IS A PLANT?
Exercise 1. Study the following words and word combinations:
1. a plant
2. to grow
3. a seedling
4. to provide
5. to depend on
6. a habitat
7. to be rich in
8. nutrients
9. a seed
10. to germinate
11. a root
12. to carry out photosynthesis
13. basic parts
14. a stem
15. a leaf
16. a fruit
17. to anchor
18. to absorb
19. starch
20. a substance
21. show y petals
22. fleshy
23. to surround
24. to contain
25. to be covered
26. a cotyledon
растение
расти, выращивать
росток
обеспечивать
зависеть от
среда обитания
быть бо гатым чем-то
питательные вещества
семечко
прорастать
корень
осуществлять фотосинтез
основные части
стебель
лист
плод
удерживать
впитывать, п оглощать
крахмал
вещество
яркие лепестки
сочный
окружать
содержать
быть покрытым
семядоля
Exercise 2. Read and translate the text:
Plants1 are very important to life on Earth. They grow2 everywhere
on the planet – on mountains, in valleys, even in deserts. Plants differ in
shapes and sizes from the smallest seedling3 to the Giant Sequoias. Plants
play an important role in keeping people, animals, and the Earth healthy.
Plants provide4 food, medicine, shelter, and the oxygen we need to
breathe. In fact, everything we eat comes directly or indirectly from plants.
Herbivores, animals that eat plants and omnivores, animals that eat both
plants and animals depend on5 plants for survival. Plants also provide
shelter and habitats6 for many animals.
The soil also needs plants. When plants die, they decompose and
provide topsoil that is rich in7 nutrients8 and helps seeds9 to germinate
and grow into seedlings. Plants also help to slow erosion because their
roots11 hold soil in place. When plants carry out photosynthesis12, they
10
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take in carbon dioxide from the atmosphere and release oxygen for us to
breathe.
The basic parts13 of most land plants are roots, stems14, leaves15,
flowers, fruits16, and seeds.
• Roots anchor17 the plants in the soil and absorb18 nutrients and
water that are needed for the plant.
• Stems support the upper part of the plant and act as a transport
system for nutrients, water, sugar and starches19.
• Leaves are the parts of the plant where photosynthesis usually
occurs – where food for the plant is made. The green substance20,
chlorophyll, captures light energy and uses it to convert water and carbon
dioxide into plant food and oxygen.
• Flowers are the reproductive part of plants. They often have showy
petals21 and fragrances to attract pollinators such as birds, bees, and other
insects.
• Fruits are the fleshy22 substances that usually surround23 seeds.
They protect the seeds and attract animals to eat them. This helps in seed
dispersal.
Seeds contain24 plant material that can develop into another plant.
This plant material is called an embryo. Seeds are covered25 with a
protective seed coat and have one or two cotyledons26.
Exercise 3. Complete the sentences using the words and word
combinations given below:
Root, fruits, seedling, plants, embryo, seed, germinate,
photosynthesis, nutrients, basic parts
1.In spring when it’s getting warm the first ….. appear.
2.Each plant has 6 …… …….. .
3.Flowers, grasses, trees, bushes – all of them are …… .
4.For a seed to ……… enough quantity of water and warm is
necessary.
5.A …… is an underground part of any plant.
6.…………. is a process when carbon dioxide is taken and oxygen
is released.
7.A plant is developed out of a …….. .
8.To grow a plant water and …………….. are needed.
9.An …….. is contained in a seed.
10. ….. containing seeds usually appear in autumn.
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Exercise 4. Answer the questions:
1.Where can we find plants?
2.Are plants important for life on the Earth?
3.Who are herbivorous animals?
4.What is the difference between herbivorous and omnivorous
animals?
5.What are the basic parts of any plant?
6.What is the function of a root?
7.Why is a stem needed?
8.What are the leaves necessary for?
9.What is the function of flowers?
10.Why are fruits so important?
11.What are seeds?
Exercise 5. Say if the sentences are right or wrong:
1.Plants have no importance to all living organisms.
2.Plants can be food or treatment, or even a dwelling for some animals
or birds.
3.Carnivores also depend on plants.
4.Soil fertility isn’t connected with plants.
5.Process of photosynthesis occurs in flowers and stems of a plant.
6.Fruits are not a basic part of any plant.
7.Roots are necessary to feed a plant.
8.There is only one function a stem carries out – to support an above-
ground part of a plant.
9.Oxygen is produced in roots during the process of photosynthesis.
10.To be pollinated a plant need different helpers.
11.The main function of a fruit is to be eaten by people.
Exercise 6. Label parts of a plant and tell about their functions:
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UNIT 13. PLANT LIFE
Exercise 1. Study new words and word combinations
Fruit плод
Conifer хвойное дерево
Moss мох
Fern папоротник
deciduous листопадный
cone шишка
frond лист папоротника
Exercise 2. Read the text what the per cent of the Earth’s surface is
covered by forests
The first plants on the Earth lived in the ocean. Then plants started
growing on land too. Today scientists have named more than 3.000
different species of plants around the world and they are discovering
more species every year.
The First Land Plants
The first land plants appeared more than 450 million years ago. They
were non-seed plants, like mosses that grew in cool places near water.
These plants didn’t have leaves and they didn’t produce seeds. They
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reproduced by growing spore capsules with lots of tiny spores inside.
More than 300 million years ago the first ferns appeared. They had
long leaves called fronds with spore capsules on them. Today there are
more than 12.000 types of fern around the world.
Seeds and Cones
The Earth’s first seed plants were conifers that appeared about 290
million years ago. These new plants grew their seeds inside cones to keep
them safe. They also had tall trunks, long branches and lots of thin needles.
Soon, conifers started growing in many parts of the world. They were
taller than ferns so they got more sunlight.
The oldest and tallest living things on the Earth today ae conifers –
some bristlecone pine trees are more than 4.500 years old and some
redwood trees are more than 100 metres tall.
Flowering plants
About 140 million years ago the first flowering plants appeared. These
plants didn’t reproduce by growing cones – they produced flowers. First
the wind and insects pollinate the flowers and the flowers became fruit
with seeds inside. Then animals ate the fruit and carried the seeds to new
places. Finally, new plants grew from those seeds.
Today about 80% of the plants on the Earth are flowering plants.
Some of these plants give us food, like rice, vegetables and of course
fruit! Flowering plants also give us other products like cotton and rubber.
Forests
Today about 30% of the Earth’s surface is covered by forests. In cold
climates, most of the trees are conifers that stay green all year long. In
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warmer climates there are deciduous trees that grow new leaves in spring.
Then they lose the leaves in fall. In hot climates there are often tropical
rainforests with many different types of plants.
In rainforests the tallest trees from the canopy at the top where there’s
lots of sunlight. Under the canopy there are younger trees and lots of
smaller plants like ferns and mosses. Rainforests are very important
because the plants there produce lots of oxygen. Scientists can also make
medicine from many plants that grow in rainforests.
Exercise 3. Label the pictures
cone fern flower frond
fruit leaf moss needles seed
spore capsule
1. __________________
2. __________________
3. __________________
4. __________________
5. __________________
6. __________________
7. __________________
8. __________________
9. __________________
10. _________________
Exercise 4. Complete the sentences using the words below
Conifers deciduous flowering non-seed spores tropical
1. Mosses are one type of ______________ plant.
2. Bristlecone pines and redwoods are ___________________ .
3. Trees that grow new leaves every year are called _____________
trees.
4. Ferns reproduce by growing ________________ on their fronds.
5. Some ________ plants produce fruit that we can eat.
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6. Many different plants grow in ________ rainforests.
Exercise 5. Correct the sentences
1. Land plants appeared more than 600 million years ago.
2. Ferns have a trunk, with branches and thin needles.
3. Some redwood trees are more than 1.000 meters tall.
4. About 50% of the Earth is covered by forests.
5. Rainforests don’t produce lots of oxygen.
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UNIT 14. THE LIFE CYCLE OF A PLANT
Exercise 1. Study the topic vocabulary.
annual однолетнее
germination прорастание
dormant находящийся в состоянии покоя, не растущий
essential существенное
proteins белок, протеин
to destroy разрушать
drained осушенные
sufficient достаточное, нужное количество
primary первичный, основной
radicle первичный корешок, зародышевый корень
foodstore запас пищи
mature созревание
to flower расцветать
pollination опыление
fertilization оплодотворение
insects насекомое
stigma рыльце
style столбик, пестик
Exercise 2. Read the text and name the main stages of a plant life
cycle
1. The life cycle of a typical annual plant can be divided into several
stages. 2. The first stage is germination. 3. Seeds remain dormant, or in a
resting state, if they are kept cool and dry. 4. When the amount of moisture
and the temperature level are right, the seeds germinate and start growing.
5. Certain conditions are necessary for this to happen. 6. An essential
condition is that the seeds must be alive. 7. Sometimes seeds are dried at
a temperature which is too high. 8. This has two effects: the water content
in the seeds is reduced too much, and certain essential proteins are
destroyed. 9. As a result, the seeds die. 10. Other conditions for termination
concern the amount of moisture in the soil. 11. If dry seeds are planted in
a dry soil, they will not germinate until it rains. 12. On the other hand, if
there is too much waiter in the soil, the seeds will not germinate either.
13. This is because wet soils remain cold for a longer period of time than
drier, well-drained soils. 14. If the soil is too cold germination will not
occur. 15. An additional reason for seeds not germinating is that badly
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