Добавил:
ivanov666
Опубликованный материал нарушает ваши авторские права? Сообщите нам.
Вуз:
Предмет:
Файл:Введение в менеджмент. Учебное пособие
.pdf
4. He did not raise the subject again.
5. Changing the law cannot raise standards.
6. They arranged a concert to raise money for charity.
7. He raised a loan of $10 million from commercial banks.
8. The way the research was carried out raised doubts about the results.
Task 9. Answer the questions.
1. Why is money one of the most important factors for a business?
2. What is financing?
3. What is the aim of financial management?
4. What does financial management also deal with?
Text 13
Accounting
Accounting is often called the “language of business” as it provides
financial information about the company or organization.
An effective accounting system includes accurate collecting, recording,
classifying, summarizing, interpreting and reporting information on the financial
status of an organization.
The work of accountants is rather sophisticated. Those who work in this
field are known as bookkeepers and accountants.
Vocabulary
accounting – бухгалтерский учет
accountant (n) – бухгалтер-аналитик
bookkeeper (n) – бухгалтер-счетовод
interpret (v) – интерпретировать, толковать
record (v) – регистрировать
report (v) – отчитываться, докладывать
sophisticated – сложный, запутанный
41
TASKS
Task 1. Put the stress and pronounce the verbs.
summarize
organize
economize
Task 2. Match the terms in column A to their definitions in column B.
A B
1. accounting
2. accountant
3. bookkeeper
4. status
5. sophisticated
a) a person whose job is to record all the money received into
and paid out from a business
b) a company, business, group, etc. that has been formed for a
particular purpose
c) very advanced and complicated
d) the work of keeping a company’s financial records
e) the legal position or condition of a company
classify
identify
qualify
6. organization
Task 3. Translate the word combinations into Russian
1. financial information
financial status
financial analysis
financial management
2. account manager
general manager
personnel (HR) manager
production manager
3. small business / big business
f) a professional whose job is to keep and check financial
records of an organization, calculate taxes
business angel
42
business community
business plan
Task 4. Find the Russian equivalents of the professions listed below.
accountant
auditor
assistant
Task 5. Give synonyms to the words.
financial status
collect
Task 6. Which one can logically combine the rest of the words?
company, business, organization, group
Task 7. Which one doesn’t fit the line?
1. collecting, recording, bookkeeper, summarizing
bookkeeper
consultant
employer
work
a business
lawyer
manager
trainer
information
sophisticated
2. accountant, bookkeeper, financial, manager
3. sophisticated, effective, financial, work
4. is, and, are
Task 8. Translate the sentences with the word “account” and its
derivatives into Russian.
1. People setting up in business on their own really need to employ an
accountant.
2. She is a member of the Association of Certified Accountants and is
therefore allowed by law to officially check a company’s accounts.
3. Cash accounting provides measures of cash inflows and cash outflows.
4. He was found guilty of four charges of false accounting.
43
5. Financial accounting connected with the preparation of financial
statements allows to calculate profit, but is not concerned with how the profit
arises.
6. This girl works in accounts.
Task 9. Answer the questions.
1. What is accounting often called?
2. What does an accounting system include?
3. What do we call professionals working in the field of accounting?
Text 14
Financial statements
Financial statements are the final product of the accounting process.
There are two major financial statements: the balance sheet and the statement of
income.
The balance sheet provides a picture of the financial health of a business
at a given moment. It presents a summary of what a company owns (assets) and
what it owes to suppliers and banks on a particular day (liabilities).
The statement of income shows a company’s sales and expenses over a
specific period of time - each month and the end of a fiscal year. This financial
document allows the interested parties to compare one income statement to
another in order to make financial decisions.
Vocabulary
assets (n,pl) – активы
the balance sheet – бухгалтерский баланс, балансовый отчет
expenses (n, pl) – расходы
financial statement – финансовый отчет
fiscal year – финансовый год
liabilities (n, pl) – пассивы, обязательства
owe (v) – быть должным
own (v) – владеть, иметь
44
the statement of income (Br. E. the profit and loss statement) – отчет о
доходах и расходах
Task 1. Match left and right.
TASKS
1. assets
2. expenses
3. liabilities
4. loss
5. profit
6. supplier
Task 2. Translate the word combinations and phrases into Russian.
1. financial statements
2. to provide a picture
3. financial health of a business
4. at a given moment
a) the amounts of money owed by a business considered together
b) money a business gains from doing business or selling smth
c) a company that provides a particular type of product
d) something belonging to a business that has value or the power
to earn money
e) an amount of money that a business has to spend on something
f) a business spends more money than it receives
5. to present a summary
6. the profit and loss statement
7. a specific period of time
8. the interested parties
Task 3. Two nouns can be linked together by the
Possessive Case). Translate such combinations into Russian.
1. a company’s sales
2. his brother’s promotion
3. this year’s results
4. the president’s decision
5. the computer’s memory
6. the agent’s fee
” ’
s ” structure (the
45
Task 4. Two nouns can be linked together by the preposition “of”.
Translate these phrases into Russian.
1. the statement of income
2. a period of time
3. a picture of the (financial) health
4. the end of a (fiscal) year
5. a round of negotiations
6. the bottom of a page
Task 5. In the ″ noun + noun ″ structure, the first noun functions like an
adjective and describes the second noun. Translate the compound nouns into
Russian.
1. the balance sheet
2. the income statement
3. personnel management
4. production management
5. management training
6. brand manager
Task 6. Complete the sentences.
1. Financial statements are … .
2. … : the balance sheet and … .
3. The balance sheet provides … .
4. The statement of income shows … .
Task 7. Define from what verbs these nouns are formed.
statement
employment
sales
summary
supplier
decision
46
Task 8. Form nouns from these verbs.
provide
present
own
supply
lose
compare
Task 9. Translate the sentences into Russian.
1. The document allows the interested parties to compare one income
statement to another in order to make financial decisions.
2. The company performed well last year, and has a healthy balance sheet
with a good amount of cash.
3. According to the company’s income statement, reported net income of
$35 million is down sharply.
4. Management company is a company that manages financial assets or
property for businesses or people.
5. Bonuses were introduced for employees meeting production targets.
6. The retail industry has focused too much on advertising and not
enough on service.
Task 10. Answer the questions.
1. What is the final product of the accounting process?
2. What are two major financial statements called?
3. What does the balance sheet provide?
4. What do you know about the statement of income?
Management is based on doing things through people including people of
Text 15
The need for foreign languages
different nationalities.
Business people need foreign languages for a number of purposes:
47
- communicating with their business partners on the telephone, at
conferences, etc
- business travel
- educational exchange
- international projects.
Understanding people has always been a precondition of effective
business communication. Nowadays understanding people across cultures is of
vital importance. In order to work in harmony with other cultures companies
encourage their employees to speak at least two foreign languages and to
understand at least one more.
Vocabulary
encourage (v) – стимулировать
exchange (n) – обмен
nationality (n) – национальность, гражданство
precondition (n) – предпосылка
purpose (n) – цель, задача
TASKS
Task 1. Use your vocabulary to replace the definitions.
1. something that must exist before something else can happen _______ .
2. the use of written or spoken words to communicate __________ .
3. visiting other countries, schools, etc. __________ .
4. to give someone the courage or confidence to do something ________ .
Task 2. Translate the words with the prefix “pre”.
precaution
precondition
preamble
precedent
pre-tax
48
prediction
preschool
preseason
Task 3. Translate the phrases.
1. business people
business travel
business hours
business partners
2. management functions
management consultant
top management
crisis management
Task 4. Fill in the blanks with the suitable preposition.
Business people need foreign languages … a number … purposes, i.e.
communicating … their business partners … the telephone, … conferences, etc.
Task 5. Translate the word combinations into Russian.
1. doing things through people
2. people of different nationalities
3. for a number of purposes
4. educational exchange
5. a precondition of effective business communication
6. at least two foreign languages
Task 6. Match the synonyms and translate them into Russian.
1. need
2. people
a) trip
b) company
3. purpose
4. foreign
5. travel
6. business
c) persons
d) stimulate
e)significance
f) aim
49
7. importance
8. encourage
Task 7. Form adverbs from the adjectives.
different actual
effective hard
vital fast
Task 8. Give the definitions of the term “management” that you already
know.
Task 9. Answer the questions.
1. Why do business people need foreign languages?
g) require
h) overseas
2. What has always been a precondition of effective business
communication?
3. What is of vital importance nowadays?
4. How many languages are employees encouraged to learn to speak and
to understand?
50
Соседние файлы в предмете [НЕСОРТИРОВАННОЕ]