- •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
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:
approximately
consistency
current assets
debtor
dual aspect
entire debt
equation
financial analysts
forecast of the unanticipated events
implementation
in monetary terms
intangible
investment counsel(l)ors
managerial accounting
mortgage
primary objective
prudence
reassignment
revenue
routine
tangible
the latter category
the uses are varied
to be encompassed
to compare the consequences
to control equipment
to harmonize with
to implement
to indicate targets
to induce
to pertain to
various segments of organization
3.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
1. |
to accomplish objectives |
A |
утвержденный бюджет |
2. |
to generate statements |
B |
основа (база) успеха |
3. |
managerial accounting |
C |
достигать цели |
4. |
to be encompassed in the approved budget |
D |
соответствовать определенным стандартам |
5. |
to react to unanticipated events |
E |
допущениe о непрерывности деятельности предприятия |
6. |
to be consistent with overall goals and objectives |
F |
реагировать на неожиданные события |
7. |
benchmarks of success |
G |
снабжать компанию капиталом |
8. |
to furnish capital to a company |
I |
вопросы, относящиеся к фирме в целом |
9. |
to earn a rate of return on one’s capital investment |
J |
быть включенным в утвержденный бюджет |
10. |
matters pertaining to the firm in its entirety |
K |
отчет об изменениях в финансовом положении |
11. |
to conform to certain standards |
L |
получать норму прибыли на капиталовложения |
12. |
generally accepted accounting principles (GAAP) |
M |
не противоречить всеобъемлю-щим целям и стремлениям |
13. |
going concern |
N |
отчет о прибылях и убытках |
14. |
Securities and Exchange Commission (SEC) |
O |
общепринятые принципы и правила бухучета |
15. |
income statement |
P |
создавать отчеты |
16. |
statement of retained earnings |
R |
комиссия по ценным бумагам и биржам |
17. |
statement of changes in financial position |
S |
хозяйственная [коммерческая] операция |
18. |
business transactions |
T |
заинтересованные лица |
19. |
interested parties |
U |
коммерческая деятельность |
20. |
approved budget |
V |
внешние пользователи |
21. |
business activity |
W |
управленческий учет |
22. |
parties external to the organization |
X |
отчет о нераспределенной прибыли |
BACKGROUND INFORMATION