- •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
Income Statement
For the Month of July 200X
Service revenues |
|
$5700 |
Expenses: |
|
|
Wages |
$2,600 |
|
Gas and oil |
400 |
|
Rent |
300 |
|
Advertising |
200 |
|
Utilities |
100 |
|
Interest |
30 |
3,63 |
Net income |
|
$2,070 |
Illustration 5.1 (содержать) the statement of the PROFF Company for the Month of July 20XX. It shows that revenues in the amount of $5,700 were generated by serving customers. Expenses for the month (достигать) $3,630, resulting in net income before taxes for the month of $2,070.
It is easy to determine from (балансовый отчет) and (отчет о прибылях и убытках) whether the issuing company was a merchandiser or a manufacturer.
b. Consider the CONSOLIDATED INCOME STATEMENT given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
CONSOLIDATED INCOME STATEMENT
For the sixth months ended in June 30, 200X
In eur thousand
|
|
June 30, 200X |
June 30, 200X |
Change in % |
|
|
1. |
Revenue |
|
|
|
a. |
Совокупный доход |
2. |
Licensing |
55,250 |
100,311 |
-45 |
b. |
Прочее |
3. |
Maintenance |
102,323 |
93,689 |
9 |
c. |
Консолидированная чистая прибыль |
4. |
Professional Services |
81,503 |
91,908 |
-11 |
d. |
Стоимость материалов и обслуживания |
5. |
Other |
734 |
1,533 |
-52 |
e. |
Лицензирование |
6. |
Total Revenue |
239,810 |
287,441 |
-17 |
f. |
Прочие операционные расходы (3) |
7. |
Increase/decrease in finished goods and work in progress |
2,869 |
2,058 |
39 |
g. |
Доля меньшинства («неконтрольный» пакет акций: <50%) |
8. |
Other operating income (1) |
40,235 |
14,646 |
175 |
h. |
Услуги профессио-нального характера |
9. |
Expenses |
|
|
|
i. |
Дополнительные расходы |
10. |
Cost of materials and services |
-21,871 |
-25,297 |
-14 |
j. |
Прибыль до налогообложения |
11. |
Personnel expenses |
-136,252 |
-137,738 |
-1 |
k. |
Налоги |
12. |
Depreciation and amortization (2) |
-16,036 |
-15,771 |
2 |
l. |
Общефирменные расходы (административные расходы плюс расходы на сбыт и распространение) |
13. |
Other operating expenses (3) |
-84,820 |
-87,962 |
-4 |
m. |
Износ и амортизация (нематериальных активов) (2) |
14. |
Total operating expenses |
-258,979 |
-266,768 |
-3 |
n. |
Прочая операционная прибыль (прибыль от ведения операций) (1) |
15. |
Financial income, net |
-1,728 |
2,747 |
-163 |
o. |
Расходы на содержание персонала |
16. |
Extra expenses |
0 |
-20,179 |
-100 |
p. |
Доход |
17. |
Income before taxes (before-tax income) |
22,207 |
19,945 |
11 |
q. |
Финансовый доход, чистый (без вычетов) |
18. |
Taxes |
-10,437 |
-9,175 |
14 |
r. |
Расходы (издержки, затраты) |
19. |
Income after taxes (after-tax income, income net of tax) |
11,770 |
10,770 |
9 |
s. |
Увеличение / уменьше-ние количества готовых изделий и незавершен-ного производства |
20. |
Minority interests |
0 |
0 |
|
t. |
Прибыль после налогообложения |
21. |
Consolidated net income |
11,770 |
10,770 |
9 |
u. |
Эксплуатационные расходы |