- •Предисловие
- •Цель данного сборника – совершенствование языковых знаний, умений и навыков студентов, а именно навыков чтения и устной речи в рамках профессиональной тематики.
- •Сборник учебных текстов и упражнений включает 7 разделов по основным аспектам бизнеса: международная торговля, маркетинг, менеджмент, финансы, бухгалтерский учёт.
- •Unit I
- •Business Basics
- •Words to remember
- •Tasks to perform
- •4. Translate the following sentences from Russian into English.
- •Words to remember
- •1) vary / variety / various
- •2) excite / excitement / excited / exciting
- •3) specify / specific / specification
- •4) involve / involvement / involved
- •5) advance / advanced / advancement / to advance
- •6) suit / suitable / suitability
- •4. Translate the following sentences into English.
- •5. Translate the following definitions. Find the appropriate term for each of them.
- •6. Translate into English using the appropriate terms.
- •7. Extra Reading
- •Tasks to perform
- •1. Read the text again and translate the following phrases from Russian into English.
- •2. Read the definitions and find the words in the text suitable for them.
- •Presenting the results of research
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the words and word partnerships on the left with the words used in the
- •text on the right.
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match word partnerships on the left with the words used in the text on the
- •right.
- •Unit 3
- •International Business
- •Words to remember
- •1. Give English equivalents of the words and word partnerships used in the text.
- •1. compare / comparison / comparative
- •2. technical / technician / technique
- •3. benefit / beneficial / beneficiary
- •4. domestic / domestically
- •5. nation / national / nationalize
- •6. advantage / advantageous / disadvantage
- •5. Translate the following sentences from Russian into English.
- •Extra reading
- •Import / Export
- •Word focus
- •2. to provide or achieve something that other people benefit from
- •Tasks to perform
- •the sentences.
- •5. Translate the following text into English.
- •Words to remember
- •Part 1 An Accounting Overview
- •Words to remember
- •2. to get something that one deserves because of good work
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the verbs used in the text with their synonyms.
- •1) accountant / accountancy / account
- •2) summarize / summary
- •3) state / statement
- •4) compute / computation
- •5) compare / comparison / comparative / comparatively
- •6) require / requirement / required
- •7) accurate / accurately / accuracy
- •5. Translate the following sentences into English
- •Extra reading
- •The management accountant
- •Forget the stereotype of accountants: they are now ambitious business strategists.
- •3. Are these statements true or false? Correct the false ones.
- •Talk about the job Gabriella does.
- •Words to remember
- •2. one of the parts into which ownership of a company is divided; equity
- •Tasks to perform
- •2. Circle the word which does not belong in each horizontal group.
- •3. Match the following general headings to the groups of five words that you
- •identified above.
- •4. Company Performance
- •Complete the passage below using the appropriate words given below.
- •5. Translate the following text into English
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the verbs from the text on the left with their synonyms on the right.
- •3. Fill the gaps with the appropriate word partnership. Translate the sentences.
- •1) prime / primary / primarily
- •2) utilize / utilization
- •3) expand / expansion
- •4) consider / consideration / considering
- •5) expense / expensive
- •6) insure / insurance
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match word partnerships used in the text on the left with the synonymous
- •verbs on the right.
- •4. Translate the following sentences into English.
- •5. Процент – это плата за пользование кредитом.
- •A bank loan
- •A loan from family or friends
- •1. Which are the most popular?
- •2. Which are the safest?
- •3. Which are the easiest to obtain?
- •4. Do you know any other ways of raising finance?
- •Example: raise a loan, raise finance, raise money
- •4. Read these statements and check if you understand the vocabulary.
- •2. Do not accept their money without signing a formal contract.
- •3. Share information openly with them in order to get funding from them.
- •4. They have a reputation for financing technology companies.
- •5. They will not lend money to people starting a business for the first time.
- •6. You must have property to guarantee the loan.
- •refers to.
- •You are business advisors. You will give advice to a pair of entrepreneurs about how to finance a small business they want to start.
- •Before talking to them, decide what type of finance might be suitable for them: a bank loan, a loan from family or friends, a mortgage or using personal savings.
- •You will need to ask them:
- •Prepare some questions and when you are ready, meet the entrepreneurs, discuss their plans with them and give them your best advice.
- •Pair B
- •2. Match the verbs and word partnerships used in the text with their synonyms.
- •1) manage / manager / managerial / management
- •b) She lacked … experience and didn’t get the job.
- •2) evaluate / evaluation
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Give English words and word partnerships used in the text for the following
- •definitions.
- •reasons.
- •1. Give English equivalents of the words and word partnerships used in the text.
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Tasks to perform
1. Give English equivalents of the words and word partnerships used in the text.
Критерий (соображение); |
начать заниматься бизнесом; |
достаточные |
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денежные средства; |
управлять компанией (бизнесом); |
текущие затраты; |
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приобретать (покупать) необходимые активы; |
материальнотехнические |
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запасы; оборудование; |
собственность; капиталовложения; |
получать |
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(приобретать) деньги; |
использовать деньги; |
определять успех; |
заручиться |
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капиталом; |
запустить компанию; |
расширять компанию; |
выделять |
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деньги на научные исследования и разработку (поддерживать); |
предоставлять |
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кредит потребителям; |
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реклама; |
страхование; |
кроме того; |
из-за |
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конкуренции на рынке; вкладывать деньги в разработку новых товаров; |
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вкладывать деньги производственные технологии; |
использовать как |
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краткосрочный, так и долгосрочный капитал; |
также как и отдельный человек; |
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покупать изделия, которые служат долгий срок; |
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пользоваться кредитной |
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карточкой; пользоваться кредитом по открытому счёту; |
конторские |
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издержки (расходы на канцелярские принадлежности); банковский заём; |
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обращаться с просьбой о долгосрочном финансировании; |
приобретать |
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капитал из внешних источников; |
долгосрочное или краткосрочное |
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соглашение; |
возвращать долги; |
принимать решения; |
оказывать влияние |
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на успех компании.
2. Match the verbs from the text on the left with their synonyms on the right.
1) to go into business |
a) to ask for |
2) to operate a business |
b) to remain in good condition for a short time |
3) to purchase assets |
c) to manage |
4) to secure capital |
d) to give, to lend |
5) to utilize capital |
e) to provide enough money for something |
6) to expand a company |
f) to take |
7) to support research |
g) to use |
8) to loan money |
h) to pay back money that has been borrowed |
9) to invest |
i) to increase in size, volume, number |
10) to last a short period of time |
j) to start up |
11) to seek long term financing |
k) to put money into |
12) to repay |
l) to buy |
13) to involve |
m) to expect |
|
60 |
14) to anticipate |
n) to include |
15) to borrow money |
o) to get something (money) you need |
|
after a lot of efforts |
3. Fill the gaps with the appropriate word partnership. Translate the sentences.
ongoing expenses |
financial management |
credit extension |
insurance |
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business expansion |
short term capital charge account |
office expenses |
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|
bank loan |
long term arrangement |
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1.According to a …….. with the bank, our business is allowed to repay over two years.
2.Paying salaries, extending credit to customers, advertising and insurance represent
…..
3.Who in your office is responsible for …. ? They are likely to grow.
4.Money needed for many day-to-day business operations is called ….. .
5. We have a ….. with this store service.
6. He works for a well-known …. company.
7. The bank is also interested in ….. as they want to expand the number of their clients.
8. The company took a ……. of 6.5 million dollars to fund its new production line. According to the arrangement the company has to pay money back in installments i.e. in a series of regular payments.
9.In the conditions of increased economic activity out primary task should be our
……..
10.The process of securing money and utilizing it with the purpose of starting up, operating, and expanding a company is called …… .
4.Complete the sentences with the nouns / verb / adjective / adverb forms provided in the proper form. Translate the sentences.
1)prime / primary / primarily
a)This is a matter of … importance
b)…-time advertising rates are very high.
c)Ten years ago it was … a fishing village, but now it is a growing tourist centre.
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2)utilize / utilization
a)We hope that in her new job her talents will be better …. than before.
b)We are interested in rational …. of our resources.
3)expand / expansion
a) The continued … of the Japanese economy means increased economic activity and more jobs.
b)The company has … its operations in Scotland by building a new factory there.
4)consider / consideration / considering
a)Before you decide to leave your job, … the effect it will have on your family.
b)He did very well at his exams, … how little he had studied.
c) Political rather than economic …. influenced the location of the new factory.
5)expense / expensive
a)Building of this factory is very …. We spent a fortune on it.
b)Her company sent her to Paris and paid all her traveling … .
6)insure / insurance
a)Neither of them had a driving licence or car … .
b)When we want to protect our property from loss or damage caused by fire we can
….it.
7)own / owner / ownership
a)The publisher is the … of the trade mark “Oxford”.
b)He still …. the shares of the company.
c)Home …. is more common in Britain than in Europe.
5. Translate the text into English using the following words and word partnerships in the right form.
to borrow money from the bank |
to communicate the evaluation to |
fund flow |
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net profit |
to loan money |
to record financial operations |
income statement |
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financial statement |
to issue annual report |
to balance assets and liabilities |
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net worth of the company |
company’s worth |
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revenue |
a share of profit |
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profit and loss |
expense |
cash flow statement |
to measure the performance |
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to raise capital |
to go bankrupt |
to pay back |
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to meet debt obligations |
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to distribute |
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Финансовый учёт – это оценка деятельности предприятия и сообщение этой оценки внешним акционерам. Внешние акционеры – это лица, владеющие акциями компании и имеющие право на часть прибыли; кредиторы, т.е. банки которые представляют организациям займы, а также поставщики, которые поставляют товары. Финансовый учёт отвечает на такие вопросы, как: Какова стоимость компании? Являются ли акции компании выгодным капиталовложением? Может ли компания вернуть все деньги, которые она должна в срок?
Финансовый учёт – это не просто запись денежных операций в форме дебета и кредита. Запись расходов (дебет) и приходов (кредит) называется бухгалтерским учётом. Чтобы понять взаимодействие всех факторов, влияющих на финансовое положение компании необходима более широкая картина деятельности предприятия. Финансовый учёт занимается созданием такой картины. Каждая организация в конце года выпускает ежегодный отчёт, который распространяется акционерам. Ежегодный отчёт показывает деятельность компании за прошедший год, представляет финансовые отчёты.
Балансовый отчёт приводит в состояние баланса активы и пассивы компании, чтобы показать чистую стоимость компании в определённый момент времени. Отчёт о прибылях и убытках показывает поступления, затраты, чистую прибыль или убытки за определённый период времени. Балансовый отчёт также включает отчёт о потоке наличных денег, точно определяя поток денежных средств уходящих из компании, а также инвестиции и такие финансовые операции как продажа акций или взятие кредита в банке, чтобы мобилизовать, т.е. заполучить капитал.
Когда денежный поток положителен, т.е. поступления больше чем расход, компания может выплачивать дивиденды своим акционерам. Если расход превышает денежные поступления, даже прибыльная компания может стать банкротом, так как она не выполняет свои долговые обязательства.
Part 2 Acquisition of Capital
Words to remember
equity financing (n) – obtaining money for investment by making shares available, rather than by using bonds or bank loans
debt financing (n) – obtaining money for investment by using bonds or bank loans