- •Министерство Российской Федерации по налогам и сборам
- •Утверждено и рекомендовано решением
- •Vocabulary.
- •Internal account
- •1.2 Job responsibilities. Text 1.
- •Vocabulary.
- •Vocabulary.
- •1.3 Affiliates. Structure of the company.
- •Vocabulary.
- •Unit 2. People in Business
- •Text 1.
- •Vocabulary.
- •Text 2.
- •Vocabulary.
- •Vocabulary.
- •Vocabulary.
- •Text 2.
- •Progress check I.
- •Unit 4. Current Activities.
- •Text 1.
- •Text 2.
- •Text 3.
- •Unit 5. Company information. Comparing sales figures. Text 1.
- •Vocabulary
- •Unit 6. Company History and Life Stories.
- •Vocabulary
- •Unit 7. Giving news about company’s Recent Results.
- •Vocabulary.
- •Vocabulary
- •Increased
- •Text 2.
- •Unit 8. Lending and Borrowing.
- •Vocabulary.
- •Text 2.
- •Vocabulary.
- •Text 3.
- •Progress Check II.
- •Grammar notes. Глагол to be
- •Present Simple.
- •Глагол to do
- •Saying numbers.
- •Предлоги времени.
- •The Present Continuous Tense.
- •Present Perfect Tense.
- •Past Simple Tense. Слова определители
- •Пассивный залог.
- •Порядок прилагательных.
- •Part II Unit 1.Economic system.
- •Unit 2. Accounting.
- •Unit 3. Balance Sheet.
- •Unit 4. Money.
- •Vocabulary:
- •Unit 5. Banks and banks services.
- •Vocabulary:
- •Progress Check III. British Industry
- •The City
- •Made In Britain
- •Vocabulary:
- •Part III Unit 1.
- •Vocabulary:
- •Unit 2. The System of Government and Lawmaking Process in Great Britain.
- •The System of Government and Lawmaking Process in Great Britain.
- •Vocabulary:
- •Vocabulary:
- •Unit 5. Legal Education
- •Legal Education
- •Vocabulary:
- •Unit 6. Law firm
- •Law firm
- •Vocabulary:
- •Unit 7. Taxation in Russia
- •Taxation in Russia.
- •Vocabulary:
- •Литература.
- •Содержание
- •Для студентов заочного отделения
Vocabulary.
Profit & Loss account |
отчет о доходах и расходах |
home sales |
отдел внутренних продаж |
export sales |
экспортные продажи |
cost of sales |
сырье + производство |
gross profit |
валовая прибыль |
distribution costs |
транспортные расходы |
administrative costs |
управленческие расходы |
profit before tax |
прибыль до уплаты налогов |
profit after tax |
прибыль после уплаты налогов |
tax |
налог |
dividend |
дивиденд |
retained profit |
прибыль, удержанная от распределения – отчисленная в резерв |
Ex. 1.
Find the answer to the questions given in the first column in the second column.
Vocabulary
increase |
увеличиваться в объеме |
go up |
выросли |
rise |
подняться, повыситься |
decrease |
уменьшаться в объеме |
go down |
понизить, понижаться |
fall |
упасть, падать |
to change |
меняться, изменяться |
What happened to the Home Sales this year?
What happened to the import sales this year?
What happened to the cost of sales?
What about gross profit?
What happened to the distribution costs this year?
What about taxes?
What about profit before tax?
What about administrative costs?
Increased
gone up
risen
They have decreased
It has gone down
It hasn’t
fallen
changed
Text 2.
Read and translate an extract from CEO’s report to the shareholders.
Dear Shareholders,
Your company can look back on a year of unprecedental success, in which we far surpassed our ambitions goals.
Heading the list of outstanding achievements was the record result of EUR 3.4 billion in net income after taxes, an increase of more than 80 percent over the previous year. Dramatic growth was a further highlight of the year. New orders rose by 20 percent and sales climed by 14 percent. As a result we are increasing the dividend from EUR 1.00 to EUR 1.40 and we are distributing an extra dividend of EUR 1.00 per share. In addition we are offering our shareholders a one-time oppotunity to buy shares at a 50-percent discount to market value.
Unit 8. Lending and Borrowing.
Text 1.
Read and translate the dialogue.
Money
A So, Mr Kwoan, you'd like to buy a flat?
B Yes. that's right.
A And how much would you like to borrow from us?
B I need a loan of £45.000.
A And what's the price of the flat?
B It's £65,000, including all the costs.
A And what about the rest of the money?
B That comes from personal savings.
A So, you have £20,000 In personal savings to invest.
B Yes. that's right.
A And when do you want to pay back the loan?
B Well, over fifteen or twenty years. It depends on the monthly repayment.
A Well, let me see.... over fifteen years the repayment would be £420 a month, and for twenty years. It would be £390.
B I think I prefer fifteen years. What interest rate can you offer?
A At the moment, the rate is 6.6%.
B OK. A Just one more question, Mr Regan. What's your monthly Income?
B It's £625 after tax.
A £6251 And does your wife work?
B No, she doesn't work at the moment - we have two young children.
B Ah.... I think we may have a little problem here, Mr Regan.