- •Изучаем основы бизнеса down to business
- •Часть 1 Хабаровск
- •Введение
- •I. TextWhat is Business?
- •Input – transformation – output
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •Sale of goods
- •III. Speech practice exercises
- •Sam. – Look, many people would like to start a business. It involves
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Review Exercises
- •I. Text types of economic systems
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Key word – combinations
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Passive Voice
- •Страдательный (пассивный) залог
- •B. Exercises
- •I. Text economic entity assumption
- •Sole Proprietorships
- •Partnerships
- •Advantages and Disadvantages of a Partnership
- •Corporations
- •Advantages and disadvantages of a corporation
- •Vocabulary
- •Exhibit 3.1. Prevalence and Profits of the Three Forms of Business Ownership
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Vocabulary notes
- •Vocabulary notes
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Present Perfect Continuous Tense
- •B. Exercises
- •I. Text labour market
- •Exhibit 4.1. Sector of the us Economy
- •Exhibit 4.2. Shift in Employment by Industry Sector
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech and writing practice exercises
- •Curriculum Vitae
- •C.S.E.* Maths, English, Geography, History, Chemistry 1987
- •Interests:
- •Commentaries
- •Interests: __________________________________________________
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Past Perfect Tense
- •B. Exercises
- •I. Text nature of accounting
- •A Typical Finance Department
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •IV. Brush up your grammar
- •B. Exercises
- •I. Text financial statements
- •Balance Sheet
- •Vocabulary
- •Comprehension questions
- •Income Statement
- •Vocabulary
- •Comprehension questions
- •Statement of Cash Flows
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary exercises
- •III. Speech and writing practice exercises
- •Exhibit 6.1. Balance Sheet for Computer Discount Warehouse
- •Exhibit 6.2. Income Statement for Computer Discount Warehouse
- •Exhibit 6.3. Statement of Cash Flows for Computer Discount Warehouse
- •Prepare the financial statements at May31 for David Palmer, Attorney at Law.
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Modals and Their Equivalents
- •To have to
- •B. Exercises
- •Supplementary texts for translation text 1 people who made a fortune
- •Vocabulary notes
- •Text 2 upbeat on russia
- •Vocabulary notes
- •Text 3 mergers and acquisitions
- •Vocabulary notes
- •Text 4 shareholders
- •Vocabulary notes
- •Text 5 starting up business in russia
- •I. Professional Overview of the Russian Recruiting Market
- •II. Professionals Most Demanded by Western Companies in Russia
- •Vocabulary notes
- •Text 6 along scientific lines
- •Vocabulary notes
- •Text 7 auditing
- •Vocabulary notes
- •Text 8 the changing accounting profession
- •Vocabulary notes
- •Список литературы
- •Содержание
A Typical Finance Department
Here is a typical finance department of a large company. In smaller companies, the controller may be the highest ranking accountant and report directly to the president.
Vocabulary
accounting – бухгалтерский учёт, анализ хозяйственной деятельности
performance – деятельность, работа
communicate – сообщать, передавать, обмениваться информацией.
record – записывать, регистрировать
summarize – подводить итог, суммировать.
interpret – объяснять, толковать, интерпретировать.
report – 1) сообщать; 2) докладывать, представлять отчет
account – счёт (бухгалтерского учёта)
financial accounting – финансовый учет
management accounting – управленческий учет
budget – бюджет, финансовая смета
production costs – издержки производства-
supplier – поставщик
grant a credit – предоставлять кредит
lend – давать взаймы, ссужать деньги (под проценты)
regulatory agencies – организации, осуществляющие надзор за
исполнением установленных правил и
предписаний в деятельности компании
labour union – профсоюз
financial statement – финансовый отчет
identify – распознавать, определять, устанавливать подлинность.
transaction – финансовая операция, сделка
bookkeeping – ведение бухгалтерских книг, счетоводство
cash flow – движение наличности-
receipts – денежные поступления
cash disbursement – денежные расходы
entry – бухгалтерская проводка, запись
journal – бухгалтерский журнал
post – переносить в главную бухгалтерскую книгу
expenditure – расход, затрата
ledger – гроссбух, бухгалтерский регистр
total – целое, сумма, итог
trial balance – пробный баланс
public accountant – присяжный бухгалтер; аудитор
audit – аудит, проверка отчетности
certified public accountant – дипломированный бухгалтер высшей
квалификации
rigorous – строгий
private accountant – частнопрактикующий бухгалтер
solely – исключительно
maintain records – вести учет
cost accounting – исчисление затрат
tax accounting – учет налогообложения
tax return – налоговая декларация
financial implications – финансовые последствия
governmental accountant – государственный бухгалтер
fee – гонорар, вознаграждение
controller – главный бухгалтер-аналитик
report to smb. – подчиняться кому-либо по работе
to be in charge of – быть ответственным за что-либо,
заведовать чем-либо
top executive – руководитель высшего звена
monitor – контролировать, проверять
cross-check – сводить (данные)
Comprehension questions
1. Name five broad fields of business with brilliant career opportunities.
2. What is accounting? Why is it called “ the language of business “?
3. What functions must an effective accounting system include?
4. Why is accounting important to business?
5. What is the difference between financial accounting and management accounting?
6. Who are the major users of accounting?
7. What other groups with indirect interest need accounting information?
8. What are the steps in the accounting process?
10. Which is a broader term: bookkeeping or accounting? Explain it.
11. What do bookkeepers deal with?
12. What does the ledger show?
13. How often are trial balances drawn up?
14. What are the responsibilities of the accountant?
15. In what way are accountants classified in the United States?
16. What accounting services do public accountants provide?
17. What areas of accounting do private accountants specialize in?
18. What organizations do governmental accountants work for?
19. What functions does the controller perform? Why is this position considered to be very close to the top executives of the company?