- •Aнглийский язык для студентов специальностей «Финансы и кредит», «буАиА»
- •Preface
- •Contents
- •Unit I economy and economics Warming up
- •Topical Vocabulary
- •Verbs and word-combinations with verbs:
- •Word Study
- •Text I Economy. Types of Economic Systems.
- •Text-based Exercises
- •Text II What Is Economics?
- •Text-based Exercises
- •Post-reading Activities
- •Discussion
- •Unit II the belarusian economy Warming up
- •Topical Vocabulary
- •Word Study
- •Verb----------noun
- •Text The Belarusian Economy
- •Text-based Exercises
- •Post-reading Exercises
- •Discussion
- •Unit III Money Topical Vocabulary
- •Verbs and verb phrases
- •Word Study
- •Money Makes the World Go Round
- •Text-based Exercises
- •Post-reading Exercises
- •Unit IV banking
- •Word Study
- •Text-based Exercises
- •Post-reading Exercises
- •Opening an Account
- •Withdrawing Money From the Account
- •Changing Foreign Currency
- •Discussion
- •Unit V finance and credit Warming up
- •Topical Vocabulary
- •Text-based Exercises
- •Text 2
- •Text-based Exercises
- •Text 3 careers in finance
- •Text-based Exercises
- •Post-reading Exercises
- •Discussion
- •Unit VI accounting and audit Warming up
- •Topical Vocabulary
- •Word Study
- •Text I Accounting As the Language of Business
- •Text-based Exercises
- •Text 2. Book-keeping and Accounting
- •Text-based Exercises
- •Text 3 Auditing
- •Text-based Exercises
- •Text 3 Careers in Accounting
- •Text-based Exercises
- •Post-reading Activities
- •Discussion
- •Curriculum
- •Содержание учебного материала по специальности «финансы и кредит»
- •Self-study Term I
- •Variant I the united kingdom economy
- •Variant II the american economy
- •Text work
- •To do away … … competition to place regulations … economic practices To be based … a free enterprise system to be involved … the construction
- •Ex. 3 Give the English equivalents to the following words and phrases.
- •Term II
- •Variant I
- •2. Translate the following words and expressions:
- •4. Match the words in Column a with the words in Column b to make up possible combinations.
- •5. Choose the words with similar meaning from the two groups and arrange them in pair.
- •7. Insert prepositions where necessary:
- •Variant II
- •2. Translate the following words and expressions:
- •3. Match the words in Column a with their definitions in Column b.
- •4. Match the words in Column a with the words in Column b to make up possible combinations.
- •5. Choose the words with similar meaning from the two groups and arrange them in pair
- •7. Insert prepositions where necessary:
- •Variant III
- •2. Translate the following words and expressions:
- •4. Match the words in Column a with the words in Column b to make up possible combinations.
- •5. Choose the words with similar meaning from the two groups and arrange them in pair
- •7. Insert prepositions where necessary:
- •Selling on Credit
- •Indebtedness, down payment, currency, deposit, purchases, charge, statement, certified copy, price, to finance
- •Business documents
- •Прочитайте текст , устно переведите его, используя словарь.
- •Найдите и выпишите из английского толкового словаря определения следующих понятий, переведите определения на русский язык (письменно).
- •Text Work
- •Text 2 Gross Domestic Product
- •Text 3 Unemployment
- •Inflation
- •Text-based Exercises
- •Text-based Exercises
- •In the lines 1 - 5 , Robyn see examples of all three. What are they?
- •3. Can you think of three important activities to add to each list (not necessarily in relation to the kettle)?
- •4. Which sector do you intend to work in or do you already work in?
- •International Economic Relations
- •Unit III Text 1
- •Text 2 English Banknotes and Coins
- •Text 3 American Money
- •Text 4 Counterfeiting
- •Text 5 Glimpses of History of Money
- •Unit IV Text 1 Types of loans made by banks
- •International Banking
- •Text 3 The Regulation of International Banking
- •Text 4 What is a Central Bank?
- •Text 5 The Federal Reserve System
- •Unit V Text 1 Credit Cards and their Holders
- •Text 2 Credit Union
- •Text-based Exercises
- •Unit V Text 1 History of Accounting
- •Text 2 Users of Accounting Information
- •Text 3 Ethical Behavior of Accountants
- •Text 4 Bookkeeping
- •Text 5 Accounting Industry in the usa
- •Bibliography
Найдите и выпишите из английского толкового словаря определения следующих понятий, переведите определения на русский язык (письменно).
Analysis, balance, equation, record, revenue.
Text Work
Ex.1. Restore the word order in the questions that follow and answer them:
1) What a balance sheet describe does?
2) What a balance sheet does indicate?
3) What sections any balance sheet does consist of?
4) What by the term "assets" is meant?
5) What is by the term "liabilities" meant?
6) What funds the owners' equity include does?
7) What the list of assets does show?
8) What the lists of liabilities and the owners' equity do indicate?
9) What equation the balance sheet must show?
10) What the company's success is measured by?
11) What net income is?
12) What the company's income statement does show?
13) What does expenses the income statement show?
14) How the income statements also called is?
15) What if happens expenses exceed revenues?
Ex.2. Complete the statements according to the information from the text and translate them.
1. Accounting provides information through …
2. A balance sheet describes …
3. Any balance sheet consists of …
4. The balance sheet lists …
5. A balance sheet is made up of …
6. One key to understanding …
7. This is often represented by …
8. The company's success is measured by …
9. Net income is …
10. The company's income statement shows …
11. The income statement next shows …
12. The expenses are broken down into … and indicate …
13. The income statement shows only …
14. If expenses exceed revenues …
Ex.3. Determine which of the following statements are true and whish are false. Correct the false ones.
1. The statement of owner's equity presents all the resources that are under a company's control.
2. Increases in owner's equity arise from investments by the owner and net income earned during the period.
3. Decreases in owner's equity results from the funds returned to the outside lenders and other creditors.
4. Cash flow statement measures the actual profit earned by the company.
5. Cash flows result from three major groups of activities: operating activities, investing activities and financing activities.
6. Good record keeping is made only because it is a wise thing and helps to run a company.
7. By recording daily transactions the owner can learn from mistakes and avoid errors in future.
8. Any organization needs business documents to account for its activities to see whether it is being efficiently and honestly run.
№3 (4 hours)
БУАиА
Тема: “Financial and Managerial Accounting”
Цель: Совершенствование навыков перевода.
а) формирование навыков самостоятельной работы со специальной литературой; расширение лексического запаса по теме;
б) совершенствование навыков работы со словарем;
г) совершенствование навыков перевода специальной литературы;
Вид работы: Работа с текстом (перевод).
Литература:
1) Дубовик А. Е. Англо-русский и русско-английский словарь: менеджмент, экономика, бизнес: Словарь-справ./ А. Е. Дубовик. –Мн.: ТетраСистемс, 2001. -320с.
Бедрицкая Л.В. Английский для экономистов: Учеб. пособие. –Мн.: Книжный Дом; Экоперспектива, 2004.- 235с.
Глушенкова Е. В., Комарова Е. Н. Английский для студентов экономических специальностей: Учеб. пособие. – М.:Астрель, 2002
APPENDIX III
Supplementary Reading
Unit I
Text 1
The Basic Functions of Economic Systems
One function is to determine what is to be produced and in what quantity. Even a primitive economy must choose between food and shelter, weapons and tools, priests and hunters. In a modern economy the potential variety of goods and services that may be produced is immense. Consider simply the 10,000 new book titles that are published each year or the hundreds of colours of paint or the thousands of styles of clothing that are produced – each of these actual collections being much smaller than modern technology permits.
The second function an economy must perform is to decide how the desired goods are to be produced. The efficient production of goods requires that certain obvious rules be followed: no resource should be used in producing one thing when it could be producing something more valuable elsewhere; and each product should be made with the smallest possible amount of resources.
A functioning price system steers resources into their most important use by appealing to the desires of their owners for large incomes. For example, the person capable of being a surgeon is drawn to this occupation from, say, that of a high school teacher by the promise of annual earning (= price of labour) much more than those of the high school teacher. Capital is drawn from a faltering trade to a booming new industry in which it receives a higher return.
The third function of an economy is to determine who gets the product. Family A gets $ 5,000 worth of goods this year, family B five times as much – how is the division to be decided? The incomes of individuals are determined by the quantities of resources (labour skills, capital in all its forms) they own and the prices they receive for the use of these resources.
Workers are incited by the price system to acquire new skills and to exercise them diligently, and families are encouraged to savings (capital accumulation) by the payment of interest or dividends. The inheritance of both personal ability and wealth also enter into the distribution of income.
If the price system is working reasonable well it performs all of these economic functions with remarkable subtlety and precision.
What is the first function of every economic system?
What does the efficient production of goods require?
How does a functioning price system steer resources into their most important use?
What can you say about the second function of an economy?
What is the third function of an economy to determine?
What system performs all functions of economic systems and in what case?