- •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
If the temperature is low, Если температура будет низкой,
the reaction will proceed slowly. реакция будет проходить медленно.
2 Сложное предложение относится к настоящему или будущему времени.
В главном предложении употребляются глаголы should, would или could + простой инфинитив (глагол без частицы to).
В условном придаточном предложении сказуемое употребляется в простом прошедшем времени (Ved или V2f).
На русский язык сказуемое в главном и придаточном предложениях переводится с частицей бы.
We should test the device Мы бы проверили этот прибор
if we got it. если бы получили его.
He could complete the test Он бы мог закончить проверку
if he had time (today, tomorrow). если бы у него было время.
Сложное предложение относится к прошедшему времени.
B главном предложении после глаголов should, would и could стоит перфектный инфинитив (have+Ved или V3f)
в условном предложении сказуемое употребляется в Past Perfect (had+Ved или V3f).
На русский язык сказуемое в главном и придаточном предложениях переводится с частицей бы.
He would have used the device, Он бы использовал этот прибор,
if it had been order. если бы он был в порядке.
I could have come to the conference, Я бы мог прийти на конференцию,
provided I had been in town. (last week). если бы был в городе.
4 Контрольная работа
This has enabled various branches of industry to adapt to changing conditions.
A sole proprietorship is a business owned by one person, in which all the profits belong to the owner, the latter being fully responsible for the success and the failure of the business.
Unless an activity was specifically prohibited by law, no field of business would be closed to an owner.
If single owners are able to invest large amounts of capital, they will run great risk of losing it all.
A business corporation is an organization created by law that allows people to associate
together for the purpose of making profit.
A high salary for managers and specialists allows corporations to hire professional and talented employees.
The partners are said to be “jointly and severally liable”, which means that each partner is responsible for the whole of the firm’s debts.
If one of the partners retired, it would be difficult to determine and to recover his share in the business
Two individuals are likely to possess more capital than a sole proprietor.
Corporate profit tax having been paid on net income, stockholders must pay taxes on their personal incomes.
Having purchased shares of the company, the investors receive stock certificates as evidence of their ownership.
Each form of ownership possessing advantages and disadvantages, one should consider all aspects before making a decision.
The credit form a bank is known to be limited by the assets belonging to the business.
The corporation is sure to have become the main economic institution, though it is not the dominant form of business organization.
Having bought a share in a business, one risks to lose only the sum of money invested in it.
It is rather a cheap form of business ownership, the purchase of license being the first step for starting it.
The double taxation of profits is considered to be one of the disadvantages of the corporation.
