7. Прочитайте текст в и ответьте на вопросы.

Remember:cost– стоимость; себестоимость

historical cost– первоначальная стоимость

unit of measure– единица измерения

mortgage – ипотека, закладная

note – краткосрочное долговое обязательство, вексель

book value– балансовая стоимость

exchange transaction unadjusted for inflation or deflation – валютно-обменная сделка, не скорректированная с учётом инфляции или дефляции

Text b Historical Cost and Unit of Measure

Assets and liabilities are recorded in the accounting records at their historical cost. For example, if we purchase land for $1 million with a $1 million mortgage, the land is entered as an asset at $1 million and the mortgage note payable is entered as a liability at $1 million. These values remain in the accounting records for some time.

The unit of measure which is used in financial statements of businesses is the nominal dollar, or the dollar from the exchange transaction unadjusted for inflation or deflation. As a result, one company may have land, which was purchased in 1930, with a book value of $100 000 and another company may have a similar piece of property, which was bought in 1998, with a book value of $1 million.

1. At what cost are assets and liabilities recorded in the financial statements?

2. For how long is the historical value recorded?

3. What is the nominal dollar?

4. What does the book value depend on?

Socializing Telephone conversations

What to say	What to expect
Person calling Hello, this is Helen Ling. My name’s Daniel White. Good morning. It’s Anna Dimova.	Person called Hello, Helen Ling. Can I help you? Accounts Division of Nokia Corp. Speaking.
Asking if someone is in Can I speak to Mr. Richter, please? Hello, is Mrs Somova there? Good morning. Could you put me through to Margaret Simpson, please? Can I speak to someone in Financial and Information Systems, please?	Hold the line, please. Hold on, please, I’ll see. Yes, I’ll just get her/him. Yes, just a moment. Yes, I’m putting you through.
	Person who is wanted is not there I’m afraid she/he isn’t in at the moment. Would you like to leave a message? Sorry, he’s/she’s not in the office. Would you like to call him later? She’s away for a few days/ can I give her a message? He’s out of the office this week, I’m afraid. You can contact her/him on her mobile. The number is 8 926 133 47
When will the person be in? What time will she be back? Will he be back later today? Can I contact her tomorrow? When would be a good time to call again?	She should be back by 4 o’clock. We’re expecting him at around 11.00. Yes, please. Why don’t you try in a couple of hours?

1. Разыграйте мини-диалоги.

Позвоните в компанию. Представьтесь и попросите кого-либо к телефону. Проиграйте различные ситуации: данного человека нет на месте (он уехал надолго, ненадолго), он работает, и вас соединяют с ним.