- •3.1 Lead-in
- •3.2 Language input
- •3.2.1 Consult a dictionary and practice the pronunciation of the following words and word combinations, quote the sentences in which they are used in the text or submit the examples of your own:
- •3.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •Environment of Accounting
- •3.4 Comprehension Understanding the reading
- •3.4.1 Give extensive answers to the questions. Use the following expressions to present your answers:
- •Scanning
- •3.4.2 Scan the text to determine whether these statements are true (t) or false (f), and if they are false say why:
- •3.4.3 Scan the text and find the information to complete the following lists:
- •3.4.4 Scan the text and find the English equivalents for the following:
- •3.4.5 Develop the following ideas. Make use of the active vocabulary, given in brackets:
- •3.5 Practice
- •Word Building
- •Complete the table with words from the text and related forms. Put a stress mark in front of the stressed syllable.
- •3.5.2 A. Read the text, ignoring the missing parts. Accounting Assumptions and Principles
- •Financial Statements
- •3.5.3 A. Fill in the gaps with the suitable expressions from the box:
- •5.5.4 A. Read the text, give the English equivalents for the words in brackets, and single out the main items of the income statement.
- •Income Statement
- •In eur thousand
- •3.5.5 A. Read the text and single out the main items of the balance sheet.
- •Illustration 5.2.
- •July 31, 200x
- •I. Consider the other parts of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column.
- •A. Read the text and supply the prepositions where necessary.
- •Illustration 5. 3.
- •3.5.7 Say it in English:
- •5.5.8 A. What do the following abbreviations stand for?
- •3.6 Dialogue 1
- •Jobs in Accounting
- •Supporting Materials
- •Read and translate the following dialogue: Tax Accounting
- •Supporting Materials
- •A Brief Summary of the Activities of the Office of the Auditor General in Norway
- •3.7. Case study& role play Case
- •Discussion questions:
- •Exhibit 1 Sales of the Microcomtec 100
- •Exhibit 2 Microcomtec’s Balance Sheet as of December 2000
- •Discussion questions:
- •Interoffice Memorandum
- •Making a Decision
- •3.8 Grammar back up The Infinitive, Past Participle and the “-ing” form (Revision)
- •Infinitive or the ing-form
- •Infinitive or the ing-form
- •Topics for the Power Point presentations
5.5.8 A. What do the following abbreviations stand for?
SEC |
EBIT |
A/cs.Rec |
MU |
Ltd |
GAAP |
Aud |
O/H |
A=L+C |
IFRS |
Bal |
PFD |
A/cs.Pay |
SAP |
B/p |
P/L |
COGS |
A/c |
B/r |
PPD |
SG&A |
ACCA |
Int |
SE (1) |
EBITDA |
Acct |
IOU |
SE(2) |
b. Search for keywords net worth, current maturities of long-term debt, accrued liabilities, deferred income, deferred income taxes, admitted assets, treasury stock, commitments, contingent liabilities in the Internet to find further information about one of these items and report on your findings.
3.5.9
A. Use the plan below and the phrases that follow to make a presentation on one of the following subjects:
What is accounting information used for?
Accounting standards, principles and assumptions.
Financial statements.
Major categories of financial ratios.
Greetings |
Introduction (Preparing the audience) |
Main Part (Delivering the message) |
Conclusion (Winding-up) |
Dear listeners! |
First let me introduce myself; I am ... from ... . |
Let us clear first of all over … (e.g the organisation structure / the general aims, etc. .. ) |
So, to cut a long story short … . |
Ladies and gentlemen! |
I’d like to talk about ... . |
The first point to make is that … . |
In conclusion … |
Good morning / afternoon, colleagues! |
May I venture to remind you of ... . |
The next point is that … . |
Looking back, … |
Esteemed Mr. Chairman, Esteemed colleagues! |
Do you want to take the questions as we go, or leave them to the end? |
I must emphasize ... . |
That’s about all there is to it. |
Mr.Chairman, Dear colleagues! |
My purpose here today is (to speak about) … |
At this point we have to bear in mind ... . |
This brings me to the end of my presentation. |
|
|
To go back to my earlier point ... . |
Thank you for listening.
|
|
|
Now, to change the subject for a moment ... . |
Before I finish I’d like to run through the main points once again. |
B. Comment on the given presentation. Make use of the following points and helpful phrases. Do your best so as not to offend the speaker and to show the positive sides of the presentation rather than criticise it:
- The timing
The length of time that the presentation under review is expected to take was beyond the limit / appropriate / quite acceptable
-The lay-out of the presentation
The way in which the parts of the presentation are laid out was justified.
The presentation is arranged(set out) in an appropriate way
to be a coherent whole
Task set is (not) achieved due to (because of the lack of) organisation and linking devices.
- The manner of presentation
to be able to get the message across clearly
the presentation avoids the usual pitfalls of ...
to encourage feedback
- General language ability
(not) to impede communication (about mispronouncing and grammatical errors)
to have a good (poor, adequate, appropriate) command of the language
to use helpful phrases (active vocabulary)
the inaccuracy was quite occasional
to reveal competence
- The contents of the presentation
to know the ins and outs of the subject
to be a good fit
the speaker wasted time invainly trying to ...
to streamline the facts
- The use of visuals and slide structure
…the layout of the slides is clear and the illustrations are helpful …
to help the audience concentrate on what the lecturer is saying
the chosen fonts (colour, background, graphs highlight the layout of the presentation