Tekhanova_V_Topics_for_discussion_Uch-met_pos
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3. |
People can't be satisfied with only such ... things as food, |
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clothes and shelter. |
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a) unique |
b) similar |
c) affluent |
d) essential |
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4. |
All societies have ... with similar economic issues, |
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a) to deal |
b) to consider c) to decide d) to outline |
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5. |
The word 'oikonomica' means ... management. |
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a) market |
b) sales |
c) enterprise |
d) household |
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4.Completethesentences. |
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1. |
'Oikonomica' means ... . |
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2.... the study of mankind in the everyday business of life.
3.Adam Smith was the first ... .
4.The science of economics is concerned with ... .
5.All societies must deal with ... .
6.The discipline of economics deals with ... .
5.Say whetherthe following statements are true orfalse.
1.Economics is the study of mankind in the everyday business of life.
2.Economy is the study of economics.
3.People can't be satisfied with only such essential things as food, clothes and shelter.
4.Different nations use similar rules, institutions and traditions to coordinate economic activity.
5.The discipline of economics deals with production, distribution, consumption and scarcity.
6.Alfred Marshall is considered to be the founder of modern economics.
6.Answerthefollowingquestions.
1.Who was Alfred Marshall?
2.Who was the first to outline a free market economy?
3.What does the word 'economics' come from?
4.What is economics?
5.Give the definition of the economy.
6.Do all societies have to deal with similar economic issues?
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7. Getreadytodiscussthefollowing.
The original word 'oikonomica' means household management. Do you think that this meaning is still relevant? Is it important to keep your household in an economical way?
Text В
ReadTextВusingthedictionaryanddothefollowingtasks.
1.Thinkofthetitletothetext.
2. Make up 5-6questionsofdifferenttypes. 3.Giveashortsummaryofthetext.
Companies (or businesses) are units of business organization carrying on some productive activity resulting in the creation of goods and services to satisfy wants.
Businesses take one of three forms of organization: a proprietorship, a partnership, and a corporation.
A proprietorship has a single owner, called the proprietor, who is usually also the manager. Proprietorships tend to be small retail establishments and individual professional businesses, such as those of physicians, attorneys and accountants.
A partnership joins two or more individuals together as co-owners. Each owner is a partner. Many retail establishments as well as some professional organizations are partnerships. Most partnerships are small and medium-sized, but some are gigantic, running to 2,000 partners.
A corporation is a business owned by stockholders. The business becomes a corporation when the state approves its articles of incorporation. A corporation is a legal entity, an "artificial person" that conducts its business in its own name.
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11
MY MAJOR. ACCOUNTING
PRE-READING ACTIVITIES
1.Practisethepronunciationofthefollowingwords.
external [ik'st3:nl], assess [a'ses], financial [fai'nasnj"(a)l], liabilities [.laia'bilitiz], revenue f'revanju:], auditing ['o:diting].
2.Memorizethewords.
1.accountant n — бухгалтер
2.experience n — опыт
3.record v — записывать, регистрировать
4.event n — событие, значительный факт
5.value n — ценность, стоимость
6.assess v — оценивать
7.involve v — вовлекать
8.equity n — собственный капитал
9.owner n — владелец
10.balance sheet — балансовый отчет
11.income statement — отчет о прибылях и убытках
12.cash flow — движение денежной наличности
13.net worth — стоимость имущества за вычетом обязательств, собственный капитал предприятия
14.assets n — активы
15.liabilities n — пассивы
16.revenue n — доход, выручка
17.expenses n — расходы, затраты
18.tax n — налог
19.transaction n — сделка, операция
20.profit n — прибыль
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3.Answer the following questions before you read Text A.
1.You decided to work in the field of accounting. What determined your choice?
2.Where do accountants work?
3.What qualities must a good accountant possess?
Text A
Read Text A and fulfill the tasks which follow.
Accounting
Accounting is the process of recording, classifying and summarizing economic events in a logical manner. Accounting is often called the language of business. Information provided by accountants is of great value for managers. It helps them organize the operation of their business in the most effective way. With the help of this information managers can assess the financial status of the organization and make plans for the future. The major fields of accounting include financial accounting, tax accounting, auditing and management consulting services.
The accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored and transactions are summarized in financial statements, which reflect the major financial activities of an organization.
Two primary financial statements are the balance sheet and income statement. The balance sheet lists all the assets, liabilities and owner's equity of an entity at one point in time, usually the end of a month or a year. The income statement presents a summary of the revenues and expenses of an entity for a specific period of time, such as a month or a year.
People who specialize in the field of accounting are known as accountants. The work of an accountant involves recording financial transactions and keeping other financials records, preparing financial reports. Most accountants work -for business companies, government agencies and nonprofit organizations.
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POST-READING ACTIVITIES
1.Matchthewordsonthelefttothoseontheright.Make 10wordpartnershipsandtranslatethemintoRussian.
1. financial |
a. principles |
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2. balance |
b. manner |
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3. consulting |
с statement |
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4. |
income |
d. events |
5. business |
e. services |
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6. |
economic |
f. organizations |
7. |
logical |
g. sheet |
8. |
accounting |
h. transactions |
9. |
government |
i. companies |
10. nonprofit |
j. agencies |
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2.FindinthetexttheEnglishequivalentsforthefollowingRussiancollocations.
1)представляет большую ценность для руководителей;
2)организовать работу наиболее эффективно; 3) оценить финансовое состояние организации; 4) независимо от вида бизнеса или количества оборотных денег; 5) доходы и расходы тщательно контролируются; 6) основная финансовая деятельность; 7) за определенный период времени; 8) запись финансовых сделок; 9) составление финансовых отчетов;
10)некоммерческие организации.
3.Choosethebestalternativetocompletethesentence.
1.Information provided by accountants helps managers ...
the financial status of the organization.
a) create b) own c) assess d) record
2. The balance sheet presents all the assets, ... and owner's equity.
a) incomes b) profits c) taxes d) liabilities
3. Accountants are involved in recording financial ... .
a) transactions b) issues c) assets d) liabilities
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4. Incoming money is known as ... .
a) expenses b) revenues c) profits d) transactions 5. Outgoing money is known as ... .
a) taxes b) revenues c) expenditures d) incomes
4.Completethesentences.
1.Accounting is the process of ... .
2.The major fields of accounting include ... .
3.... are summarized in financial statements.
4.Two common financial statements are ... .
5.The balance sheet shows ... .
6.The income statement presents ... .
7.Accountants are busy with ... .
5.Say whetherthe following statements are true orfalse.
1.Information provided by accountants helps managers organize their business effectively.
2.The balance sheet shows the financial performance of a company over a specific period of time.
3.The income statement shows the-financial position of a company at one point in time.
4.Without information provided by accountants managers can't make plans for the future.
5.Different businesses use different procedures for handling financial information depending on the type of business and the amount of money involved.
6.The major fields of accounting are controlling and staffing.
6.Answerthefollowingquestions.
1.What is accounting?
2.Why is accounting called the language of business?
3.How does the information provided by accountants help managers?
4.What are the main functions of an accountant?
5.Where do accountants work?
6.What are the major fields of accounting?
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7.Getreadytodiscussthefollowing.
Accounting is often called the language of business. How do you understand this?
Text В
ReadTextВusingthedictionaryanddothefollowingtasks.
1.Thinkofthetitletothetext.
2.Make up 5-6questionsofdifferenttypes.
3.Giveashortsummaryofthetext.
The independent auditor examines a client's financial statements for the purpose of determining their fairness. His opinion as to the fairness with which the statements present the financial position, the results of operations, and changes in financial position is based on the results of various audit procedures.
Audit procedures are specific acts performed during the auditor's examination to test the reliability of various types of evidence and thus determine the reasonableness of the statement presentations.
In determining appropriate audit procedures, the auditor should keep the following objectives in mind:
1.To obtain information about the client's background.
2.To study and evaluate the client's system of internal con-
trol.
3.To determine the genuineness of the transactions underlying account balances.
4.To ascertain that account balances are fairly stated and properly classified on the financial statements.
5.To ascertain that the financial statements are presented in accordance with generally accepted accounting principles.
6.To detect major fraud or other irregularities, although the examination is not necessarily designed to achieve this objective.
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UNIT 12
MY MAJOR. MARKETING
PRE-READING ACTIVITIES
1. Practise the pronunciation of the following words.
advertise ['aedvgtaiz], determine [di't3:mm], basic ['beisik], research [ri's3:tf], analyze ['aenalaiz], success [sak'ses], amateur
ompetitor [ksm'petits].
2.Memorize the words.
1.support v — поддерживать
2.customer n — покупатель, заказчик
3.exchange v — обменивать
4.opinion n — мнение
5.promotion n — содействие, продвижение
6.tool n — инструмент
7.tools n — средства
8.carry out v — осуществлять
9.determine v — определять
10.income n — доход
11.quality n — качество
12.competitor n — конкурент
13.stiff а — жесткий
14.success n — успех
15.amateur n — любитель
3.Answer the following questions before you read Text A.
1.Is marketing a new science?
2.Why do you want to be a marketer?
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3. What do you know about different aspects of the work of a marketer?
Text A
Read TextA andfulfill the tasks which follow.
Marketing
Marketing in a broad sense is a social and managerial process by which individuals and groups obtain what they need and want through creating and exchanging products and value with others. The dictionary defines marketing as "examining products and markets so that the right product reaches the right market at the right price and is supported by the right advertising and sales promotion".
Many people think of marketing as selling and promotion. In the old sense marketing was understood as selling only but in the new sense it is rather satisfying customer needs. Of course, selling is one of the marketing functions but often not the most important one. Selling and promotion are part of a set of marketing tools.
The basic marketing tool is research which is carried out to determine what customer needs are. This is done by way of market segmentation. Segments are separate groups of consumers. First, the marketer analyzes demographic factors like age, income, educational background, size of family and so on. Then he analyzes such factors as opinions, interests and hobbies of the customers. Finally, a product is compared with the goods already established in the market by quality.
The competition in the market today is stiff. To be a success, you must be ahead of your competitors. That's why it is so important to be not an amateur but a professional in the marketplace today.
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POST-READING ACTIVITIES
1.Matchthewordsonthelefttothoseontheright.Make10wordpartnershipsandtranslatethemintoRussian.
1. |
sales |
a. competition |
2. |
customer |
b. background |
3. |
market |
с needs |
4. stiff |
d. process |
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5. |
managerial |
e. advertising |
6. |
right |
f. tools |
7. demographic |
g. promotion |
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8. |
marketing |
h. groups |
9. |
consumer |
i. segmentation |
10. educational |
j. factors |
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2.FindinthetexttheEnglishequivalentsforthefollowingRussiancollocations.
1) в широком смысле слова; 2) посредством создания товаров и обмена ими; 3) с тем, чтобы соответствующий товар попал на соответствующий рынок по соответствующей цене;
4)это скорее удовлетворение потребностей покупателя;
5)исследование проводится; 6) такие демографические факторы, как; 7) мнения, интересы и увлечения покупателей;
8)товары сравниваются по качеству; 9) жесткая конкуренция; 10) впереди своих конкурентов.
3.Choosethebestalternativetocompletethesentence.
1. Marketing is not only selling and ... .
a) consumption b) production c) promotion d) distribution 2. If you want to be a good marketer you must be ahead of
your ... . |
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a) dealers b) customers |
c) consumers |
d) competitors |
3. ... is the basic marketing tool. |
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a) Research b) Selling |
c) Advertising |
d) Buying |