- •Федеральное государственное бюджетное образовательное учреждение
- •2. Грамматика (повторение).
- •2. Лексический минимум.
- •1. My Family.
- •2. My Working Day.
- •3. Домашнее чтение.
- •Урок 1.
- •2. Лексический минимум.
- •Урок 2.
- •2. Лексический минимум.
- •Урок 3.
- •1. Грамматика.
- •2. Лексический минимум.
- •Урок 4.
- •1. Грамматика.
- •2. Лексический минимум.
- •Урок 5.
- •1. Грамматика.
- •2. Лексический минимум.
- •Урок 6.
- •1. Грамматика.
- •2. Лексический минимум.
- •Раздел II. Grammar Семинарское занятие 1
- •Семинарское занятие 2
- •Семинарское занятие 3
- •Семинарское занятие 4
- •Семинарское занятие 5
- •Семинарское занятие 6
- •Семинарское занятие 7
- •Семинарское занятие 8
- •Семинарское занятие 9
- •Семинарское занятие 10
- •Раздел 1
- •The layout
- •Megasoft ltd
- •46 High street, wolverhampton, west midlands(1)
- •2. Date: various possibilities
- •5. Body of the letter: Expressions to use
- •6. Ending the letter:
- •7. The close formulae:
- •Раздел 2 e-mail writing
- •Раздел 3 Resume
- •3.1.Read the resume and answer the questions
- •3.2. There are different formats of resume. The main are Chronological and Functional. Read the extracts and decide on the format of the resume it is taken from.
- •3.3. Write resume of both types using the following notes:
- •1. Chronological
- •Very concisely state what job you would like next summary
- •2. Functional
- •Street – City, State Zip - Phone - Email
- •Very concisely state what job you would like next
- •Work history
- •Раздел 4. Responsibilities. Company structures
- •4.3. Find the qualities from the list below necessary for:
- •4.5. Read and translate the text.
- •4.6. Before reading the text about Philips, decide whether you think these statements are true or false.
- •The philips story
- •The philips company
- •4.7. Match the words from the text with their corresponding definitions.
- •4.8. Read the texts about seven people talking about their work and decide which department each one works for.
- •Английский язык профессиональный
- •Раздел 1 Section 1
- •The opportunity cost – альтернативные издержки владения деньгами
- •Exercise1. Find in the text English equivalents for the following
- •Futures markets (hedging) - types of exchanges
- •Weak euro gets little attention
- •Euro helps sterling to rise to 14-year high
- •Russians can now sell precious-metal coins
- •Монета. Бумажные деньги
- •Money and its Functions.
- •Section 2
- •Taxation
- •2. Если налоговое бремя высоко, оно не дает возможности развиваться малому бизнесу.
- •5. Ндс – вид налога с оборота.
- •Balance sheet
- •Политика предоставления кредита и инкассации
- •Раздел 2
- •8. The work of local government.
- •9. Powers and duties of the president.
- •Дополнительный материал
- •I. Сводная таблица основных правил чтения английских гласных букв и буквосочетаний
- •II. Сводная таблица правил чтения некоторых английских согласных букв и буквосочетаний
- •III. Таблица неправильных глаголов
- •IV. Образец примерного резюме resume
- •Education
- •Work experience
- •Professional skills
- •Additional information
2. Если налоговое бремя высоко, оно не дает возможности развиваться малому бизнесу.
3. Акцизы включают в себя прямые и косвенные налоги.
4. Процент дохода от налогообложения составляет 60% в национальном бюджете.
5. Ндс – вид налога с оборота.
Налог на собственность был недавно введен в этом регионе.
Задача налогового инспектора ( tax collector ) - подсчитывать и собирать налоги.
Подушный налог заменен подоходным налогом.
В соответствие с налоговым законодательством ( revenue laws ) налог на заработную плату составляет 13%.
Наше предприятие платит налог на имущество в размере 2% от стоимости активов баланса.
Text 3.
Balance sheet
IN book-keeping system there are two methods of recording business transactions: they are double entry and single entry. Double entry is a method of showing that every business transaction has two aspects. This method is usually used in important account books, such as a ledger, cash-book, balance sheet etc. The second method of singe entry is used while recording of payments made from a small cash float, which is used to pay for such items as stationery, stamps, etc.
The Balance Sheet is a summarized statement showing the amount of funds employed in the business and the sources from which these funds are derived.
A balance sheet describes the resources that are under a company's control on a specified date and indicates where these resources have come from. It consists of three major sections: (1) the assets: valuable rights owned by the company; (2) the liabilities: the funds that have been provided by outside lenders and other creditors in exchange for the company's promise to make payments or to provide services in the future; and (3) the owners' equity: the funds that have been provided by the company's owners or on their behalf.
The list of assets shows the forms in which the company's resources are lodged; the lists of liabilities and the owners' equity indicate where these same resources have come from. The balance sheet, in other words, shows the company's resources from two points of view, and the following relationship must always exist; total assets equals total liabilities plus total owners' equity.
This same identity is also expressed in another way; total assets minus total liabilities equals total owners' equity. In this form, the equation emphasizes that the owners' equity in the company is always equal to the net assets (assets minus liabilities). Any increase in one will inevitably be accompanied by an increase in the other, and the only way to increase the owners' equity is to increase the net assets.
Assets are ordinarily subdivided into current assets and noncurrent assets. The former include cash, amounts receivable from customers, inventories, and other assets that are expected to be consumed or can be readily converted into cash during the next operating cycle (production, sale, and collection). Noncurrent assets may include fixed assets (such as land and buildings), and long-term investments.
The liabilities are similarly divided into current liabilities and noncurrent liabilities. Most amounts payable to the company's suppliers (accounts payable), to employees (wages payable), or to governments (taxes payable) are included among the current liabilities. Noncurrent liabilities consist mainly of amounts payable to holders of the company's long-term bonds and such items as obligations to employees under company pension plans. The difference between total current assets and total current liabilities is known as net current assets, or working capital.
The owners' equity of an American company is divided between paid-in capital and retained earnings. Paid-in capital represents the amounts paid to the corporation in exchange for shares of the company's preferred and common stock. The amount of retained earnings is the difference between the amounts earned by the company in the past and the dividends that have been distributed to the owners.
Exercise 1 . Find English equivalents in the texts
Двойная запись; бухгалтерская книга; балансовая ведомость; активы; пассивы; собственный капитал; чистые активы; текущие активы; фиксированные (долгосрочные) активы; текущие обязательства; долгосрочные обязательства; счета; нераспределенная прибыль; оплаченный капитал.
Exercise 2 . Define whether the statements are true or false
A balance sheet describes the resources but does not indicate where these resources have come from.
The lists of liabilities and the owners' equity shows the forms in which the company's resources are lodged.
Total assets equals total liabilities plus total owners' equity.
Current assets include cash, amounts receivable from customers, inventories.
Noncurrent assets consist mainly of amounts payable to holders of the company's long-term bonds.
The difference between total current assets and total current liabilities is known as net current assets, or working capital.
Exercise 3. Answer the questions
What are the two methods of recording business transactions? Where are they used?
What is a balance sheet? What does it describe?
What are three major sections of a balance sheet?
What does the list of assets show?
What do the lists of liabilities and the owners' equity indicate ?
Explain the relationship between total assets, total liabilities and total owners' equity.
What do current assets former include?
What do noncurrent assets include?
Into what parts are the liabilities divided? Describe them.
Exercise 4. Study the balance of the English company and make a report on the companies resources: their lodging and origin.
A simple balance sheet is shown in the Table . Because the two sides of this balance sheet represent two different aspects of the same entity the totals must always be identical. Thus, a change in the amount for one item must always be accompanied by an equal change in some other item. For example, if the company pays $40 to one of its trade creditors, the cash balance will go down by $40, and the balance in accounts payable will go down by the same amount.
English Company, Inc.: Balance Sheet as of Dec. 31,1999
Assets |
Liabilities and owners' equity | |||
Current assets
|
Current liabilities | |||
Cash |
$ 100
|
Wages payable |
$ 20
| |
securities |
50
|
Accounts payable |
160
| |
Accounts receivable |
150
|
Total current liabilities |
180
| |
Investments |
180
|
Deferred taxes |
10
| |
|
|
Long –term bonds |
70
| |
Total current assets
|
480 |
Total liabilities |
$260 | |
Non-current assets |
Owner’s equity | |||
Long-term investments
|
60 |
Common stock |
$100 | |
Plant and equipment |
200
|
Additional | ||
|
|
Paid-in capital |
150
| |
|
|
Retained earnings |
230
| |
|
|
Total owners' equity |
480 | |
Total assets |
$740 |
Total liabilities
|
$740 |
Exercise 5. Study the balance of the Russian company and make a report on the companies resources: their lodging and origin.
Годовой балансовый отчет по состоянию на 31.12.1992
Активы |
Пассив Обязательства и собственный капитал | |||||
Текущие активы |
Текущие обязательства | |||||
Запасы |
38667 |
Векселя к оплате |
37600 | |||
Счета дебиторов |
41245 |
Счета кредиторов |
19520 | |||
Денежные средства |
20800 |
| ||||
Текущие активы всего |
100712 |
Текущие обязательства всего |
57120 | |||
Фиксированные активы |
Долгосрочные обязательства | |||||
|
| |||||
Инвестиции |
51200 |
Ссуда |
17600 | |||
|
|
Обязательства всего |
17600 | |||
Патенты |
7900 |
Собственный капитал | ||||
Земля (аренда) |
48000 | |||||
Здания |
200000 |
Акции |
48000 | |||
Оборудование |
30500 |
Нераспределенная прибыль |
157192 | |||
Фиксированные активы всего |
337600 |
собственный капитал всего |
205192 | |||
Общие активы |
438312 |
Обязательства и собственный капитал всего |
438312 |
Exercise 6. Read the text and then try to make up some telephone conversations (dialogues) using the given key phrases.
The credit Policy
The credit policy of a company is usually divided into tree main parts: the decisions on granting a credit and its conditions; monitoring and control of the credits; forming and realisation of collection policy. Accounts receivable (the amount of money due to be paid to the company) usually make a great part of the company’s assets. The investigation of the credit control system should be done regularly in order to find out overdue and outstanding amounts as well as bad debts. Sometimes it is necessary to call a client to ask where the money is. In this case you may use these phrases:
- I am sure you know why I’m ringing.
- It’s because of defects in your product, errors in your invoice, you sent the wrong items.
Then why did not you tell us earlier?
You realize that payment is now overdue?
You know that you have exceeded your credit limit?
Our agreement was quite clear concerning payment.
I’d like your payment to be made without any more delay.
We’ll be able to process your orders as soon as your payment comes through.
I look forward for immediate payment, then. Thank you. Goodbye.
We may have to consider legal action.
Exercise 7. Translate the text and write top ten tips for successfull credit policy