- •I. Accounting General definition of accounting
- •The basis for the accounting process
- •A balance sheet
- •An income statement
- •The importance of the above two statements
- •1.General definition of accounting
- •2. The basis for the accounting process
- •3. A balance sheet
- •4. An income statement
- •5. The importance of the above two statements
- •Answer the questions:
- •Lexical exercises
- •Additional material text 1. The balance sheet
- •Text 2. What is accounting?
- •Text 3. Users of accounting information
- •Text 4. The development of the accounting thought
- •In 1440s they were ... Who developed accounting further as a result of information needs.
- •In the 19th century managers had to develop accounting systems ...
- •Text 5. Accounting
- •Notes to the text
- •Vocabulary Exercises
- •Text 6. Bookkeepers, accountants and controllers
- •Notes to the text:
- •Bookkeeping
- •Accounting
- •Text 7. Auditor and their report
- •Notes to the text:
- •Irregularity нарушение правил, неправильность
- •Auditing
- •Home reading Text 1. Assets and Liabilities
- •Active vocabulary
- •Investment interest – процент инвестиций
- •Questions to the text:
- •Vocabulary and grammar exercises
- •Text 2. Bookkeeping as Part of Accounting Cycle Active vocabulary
- •Accounting steps
- •Text 3. Accounting Information Active vocabulary
- •Questions to the text:
- •Vocabulary and grammar exercises to the text
- •Lexical test
- •Grammar test (№3, 4 к.Р.)
- •II. Banking text 1. Introduction to banking and financial markets
- •Active vocabulary
- •Vocabulary and grammar exercises
- •Liquidity
- •Text 2.Types of banks
- •Words to be remembered
- •Lexical exercises
- •Text 3. Commercial banking
- •Grammar test (к.Р. №1,2,3) banking
- •Lexical test Borrowing and Lending
- •Грамматический справочник
- •3 Контрольная работа
- •I. Многофункциональность глагола to be.
- •II. Многофункциональность глагола to have
- •III. Значение слов it, that/those, one.
- •Инфинитив. (Infinitive)
- •Инфинитив в предложении
- •Неопределенной формой глагола
- •Существительным
- •Придаточным предложением с союзами «что», «чтобы» Герундий (Gerund)
- •Примеры функции герундия в предложении
- •Причастие I (Participle I)
- •Способы перевода причастия I на русский язык
- •3. Части сказуемого
- •Ving форма в начале предложения
- •Building
- •3 Контрольная работа
- •Control work n 4
- •Инфинитивные конструкции
- •II. Независимый и зависимый причастные обороты
- •Participle
- •Независимый причастный оборот
- •If the temperature is low, Если температура будет низкой,
- •4 Контрольная работа
3. Части сказуемого
(простого глагольного) (именного составного)
во временах группы Соntinious, переводится существительным
переводится глаголом в личной или неопределенной формой
форме глагола
(простого глагольного) (именного составного)
Mathematics is developing rapidly The aim of this research is developing
and is entering other sciences new kinds of coloured films.
Итак, Ving форма переводится:
changing
Participle I Gerund
1) причастием настоящего времени 1) существительным
(изменяющийся) (изменение)
2)деепричастием 2) деепричастием (если
(изменяя) употребляется с предлогом
(изменяя, изменив)
3)глаголом в соответствующем 3) неопределенной формой глагола
времени (в том времени, в (изменять)
котором стоит глагол “to be”)
Ving форма в начале предложения
герундий перед глаголом |
Причастие перед подлежащим |
Testing the motor was necessary. Испытать мотор было необходимо. Испытание мотора было необходимо. |
Testing the motor, he saw … Испытывая мотор, он увидел… |
ING-форма
Building
Participle 1 Причастие 1
формальные маркеры; when (while) building при строительстве строя когда (пока) строят
The working motor (какой?)-работающий мотор
Applying the method the technologists will get the results desired - Применяя метод технологи получат желаемые результаты (ф.обст.)
|
Verbal noun Отглагольное существительное здание строительство формальные маркеры: артикли a, the Vings – множественное число |
Gerund Герундий
строить строительство маркеры: глагол + ing-форма предлог + ing-форма переводится: предлог +сущест. деепричастие (а, я, ав, ив)
the working model (для чего?) – рабочая модель, модель для работы
Applying the method will give the results desired – Применение этого метода даст желаемые результат |
3 Контрольная работа
All the corporations require a certificate to do business in the state where they prefer to operate.
A corporation must use “Corporation”, “Incorporated”, “Company”, or an abbreviation of one of those words in its name.
To form a limited partnership, the partners must enter into a written or an oral partnership agreement.
General partners have joint and several liabilities for those debts and claims.
A partnership may exist even when there is no written or oral agreement to form one.
Many businesses, especially small ones, are simple sole proprietorships.
If the loan is substantial, the bank will often require the loan to be secured.
A sole proprietorship is a business owned by one person, in which all the profits belong to the owner.
If single owners are able to invest large amounts of capital, they will run great risk of losing it all.
All the personal assets of the owner, including his home and car, can be sold to settle the debts of the business.
A sole proprietorship may also have difficulty hiring and keeping good employees.
A partnership is association of two or more persons who carry on a business jointly for the purpose of making profit.
The agreement the partners usually sign to form an association is known as a partnership contract.
The partnership is easy to establish, and its profits are not subjected to federal corporation taxes.
Financing is generally easier to obtain because the personal assets of the group are usually larger and the chances of success are higher.
Partners who wish to retire may find it difficult to recover their investments without dissolving the partnership and ending the business.
A business corporation is an organization created by law that allows people to associate together for the purpose of making profit.
Corporations are also known as joint-stock companies.
Corporations are jointly owned by different persons who receive shares of stock in exchange for an investment of money in the company.
The great drawback of the corporate form of ownership is double taxation of profits.
Different kinds of reports to be filed to federal and state regulatory agencies about the corporation activity are also considered to be another disadvantage of this business form.
The corporation has become the dominant business form existing in most countries with free market economy.
In terms of size and influence it is the corporation that has become the dominant business form existing in most countries with free market economy.
Highly qualified specialists can be hired for running the everyday business.
A sole trader possesses much freedom in making managerial decisions, completely controls the business, capital and obtains the profits.
