- •Ministry of finance of ukraine
- •Preface
- •Unit 1 Why start a business?
- •Vocabulary
- •Why start a business?
- •2) What information do you think a business plan must represent? Reading
- •Contents of a business plan
- •What should be in the plan?
- •Business plan
- •Vocabulary
- •Text 3 Starting a new business
- •Vocabulary
- •Financial activities and their management
- •Vice – President for Finance
- •Vocabulary
- •Writing a summary (an abstract)1 of a text, a book, an academic paper etc. Steps in writing a summary
- •Here are a few tips for you about writing a summary and some useful expressions
- •Vocabulary
- •Can you answer the following questions?
- •Introduction to accounting
- •Vocabulary
- •Assets and liabilities
- •Current Fixed assets
- •Vehicles
- •Investments
- •Balance sheet
- •Financial statements
- •Value added statement
- •Vocabulary
- •Valuation of assets
- •Variable costs
- •Indirect costs
- •Imputed costs
- •Vocabulary
- •Costing methods
- •Vocabulary
- •The use of funds
- •Vocabulary
- •Sources of finance
- •Borrowing
- •Other sources of funds
- •Management of working capital
- •Vocabulary
- •Money and its functions
- •Nebraska
- •Florida
- •Bank credit
- •Тексти для самостійного читання у і семестрі3
- •Types and forms of business organization
- •Why are companies referred to as ltd., inc., gmbh, or s.A.?
- •The strategy of a company
- •Financial forecasting
- •Careers in finance
- •What is accounting?
- •Financial accounting
- •Business documents
- •Main streets store, inc
- •Main street store, inc Statement of Cash Flows For the Year Ended August 31, 20 XX
- •The ассоunt
- •Title of account Debit | Credit
- •Types of account
- •Тексти для самостійного читання у іі семестрі4
- •Classical economics
- •Keynesian economics (Part I)
- •Keynesian economics (Part II)
- •The importance of the rate of monetary growth
- •The basic propositions of monetarism (Part I)
- •The basic propositions of monetarism (Part II)
- •The monetary rule
- •The decline of monetarism
- •Supply-side economics (Part I)
- •(Part II) The Saving and Investment Effect
- •Supply - side economics (Part III) The Elimination of Productive Market Exchanges
- •Rational expectations theory
- •Government finance
- •Government Growth: Purchases and Transfers
- •Tax rates
- •Taxation
- •Types of taxes
- •Sources of federal revenue
- •Sources of State and Local Revenue
- •Tapescripts
- •Glossary
- •Indirect costs
- •Investment
Writing a summary (an abstract)1 of a text, a book, an academic paper etc. Steps in writing a summary
If you follow the steps below, you will have an excellent chance of producing a useful and accurate summary:
Read the article once for general comprehension without taking notes.
Reread and underline the main points (ideas) and supporting details.
Take notes on the main points and supporting details on a separate sheet of paper. Be careful to use your own words!
Using your notes, write the introductory statement of your summary, explaining what the original is about.
Write the body of your summary, using your own words and making sure to cover all the key points and add important supporting or explanatory details.
Write your last part, in which you explain what the original author’s conclusions were. Be sure to keep your own opinions out of this part. Even though the summary is organized by you and is written in your own words, it should not contain your ideas.
Reread and edit your summary. Correct grammar, spelling, and punctuation errors.
Write a clean draft and proofread for copying errors.
Here are a few tips for you about writing a summary and some useful expressions
In the introductory statement if your summary
a) cite the author, title, source, and, in the case of a magazine or journal article, the date of publication;
b) state the topic or general subject matter of the text:
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The article is devoted to … The article deals with … The text presents… - the analysis of …
- a review of literature on … |
Статтю присвячено … У статті розглядається … У тексті представлено … - аналіз … - порівняння … - опис … - обговорення … - результати дослідження з …
- огляд літератури з… |
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The author - analyses … - compares … - describes - discloses (reveals)… - reviews … - shows (demonstrates)… - provides the reader with ... |
Автор - аналізує … - порівнює … - описує … - розкриває … - робить огляд … - показує … - надає читачеві … |
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Text:
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Текст:
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с) point out the purpose of the underlying research or the piece of writing:
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The purpose of the article (text / chapter, etc) is … - to inform … - to clarify …
- to determine (ascertain, establish) … - to elucidate … - to explain … - to prove (validate) … - to substantiate … - to compare … - to persuade … |
Мета статті (тексту / розділу тощо) полягає в тому, щоб ... - поінформувати …. - з’ясувати (внести ясність у) … - визначити (встановити) … - висвітити (роз’яснити) … - пояснити … - довести … - обґрунтувати … - порівняти ... - переконати … |
In the body of your summary
present the main points of the piece of writing:
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The author begins by explaining ... |
Автор починає з пояснення… |
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The author emphasizes (stresses) the importance of … |
Автор підкреслює важливість … |
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The author focuses on … |
Автор зосереджується на … |
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Special emphasis (stress) is laid (placed, put) on … |
Особливий наголос ставиться на … |
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Particular importance (significance, value, weight) is attached to … |
Особливе значення надається … |
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Readers’ attention is called (attracted, drawn) to … |
Увага читачів привертається до … |
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The author uses examples to confirm / prove that… |
Автор використовує приклади, щоб підтвердити / довести … |
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The obtained data are exemplified with … |
Прикладом отриманих даних служить ... |
In the final part of your summary
explain the author’s conclusions
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The author makes important implications (inferences, conclusions). |
Автор робить важливі припущення (висновки). |
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Hence (therefore, thus) it is concluded that … |
Отже (таким чином), робиться висновок, що … |
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It follows from these findings that … |
Із цих результатів випливає, що … |
indicate the target readership of the piece of writing:
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The article (text / section, etc.) is intended for … |
Стаття (текст / розділ тощо) призначена для ... |
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The article (text / chapter, etc) will be useful (helpful, valuable) for ...
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Стаття (текст / розділ тощо) буде корисною для ...
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The book is intended for a wide audience, including ... |
Книга призначена широкій аудиторії, включаючи … |
specify the subject of the piece of writing:
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The book (article, section etc) is devoted (dedicated) to … |
Книгу (статтю, розділ тощо) присвячено … |
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The book (article, section etc) deals with … |
У книзі (статті, розділі тощо) розглядається … |
point out the purpose of the piece of writing:
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The book (article, section etc) under consideration (under discussion / debate) presents
(investigation of / into, study of) …
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Книга (стаття, розділ тощо), що розглядається (обговорюється), представляє
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The author
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Автор
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The author attempts (tries)
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Автор намагається
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present the main points of the piece of writing:
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The essence of the book (article, section etc) is that … |
Суть книги (статті, розділу тощо) полягає у тому, що … |
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The study emphasizes (stresses) the importance of … |
У дослідженні підкреслюється важливість … |
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The author states (asserts, affirms) that … |
Автор стверджує, що … |
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The author considers the possibility of … |
Автор розглядає можливість … |
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It is also emphasized (stressed, underlined) that … |
Підкреслюється також, що … |
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Special emphasis (stress) is laid (placed, put) on … |
Особливий наголос ставиться на … |
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Particular importance (significance, value, weight) is attached to … |
Особливе значення надається … |
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Reader’s attention is called (attracted, drawn) to … |
Увага читачів привертається до … |
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It is also noted that … |
Відзначається також, що … |
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The obtained data are exemplified with … |
Прикладом отриманих даних служить … |
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Two important implications (inferences, conclusions) follow from this. |
Із цього випливають два важливі висновки. |
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It follows from the book (article, section etc) that … |
Із книги (статті, розділу тощо) виходить, що … |
give your opinion of the piece of writing:
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Hence (therefore, thus) it can be concluded that … |
Отже (таким чином), можна зробити висновок, що … |
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All things considered, it can be said that … |
Враховуючи все, можна сказати, що … |
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The book (article, section etc) is very useful (helpful, valuable) for
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Книга (стаття, розділ тощо) дуже корисна для
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The book (article, section etc) is of great (crucial, paramount) importance for
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Книга (стаття, розділ тощо) має велике (вирішальне, першорядне) значення для
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Read the following review of text 5.
Text “Financial activities and their management” is devoted to finances of a business enterprise and financial activities of a business that focus primarily on financial management of a company.
The purpose of the text is to outline and clarify the main issues relating to the sphere of financial management.
The essence of the text is that there are three main questions arising while starting or running some business.
Particular importance is attached to responsibilities of high-level position dealing with the financial management of a company.
The text is useful for financial managers and students of Economics.
Write the review of text 6.
Unit 4
Accounting: an aid to decision making