- •Предисловие
- •Unit 1. Economic environment a. Text what is economics all about?
- •B. Dialogue business climate in russia
- •Vocabulary list
- •Exercises
- •Discussion
- •In order to get prepared for participation in the class discussion of the above questions, write several paragraphs on the following:
- •Reading practice
- •Unit 2. Public finance a. Text finance and financial system
- •B. Dialogue budget organization and budget process
- •Vocabulary list
- •Exercises
- •Discussion
- •A) The Budget Message of the Mayor
- •April 27, 1995
- •In order to get prepared for participation in the class discussion of these questions, write several paragraphs on the following:
- •Reading practice
- •Unit 3. Fiscal management a. Text financial policy. Fiscal sphere
- •B. Dialogue effective fiscal policy
- •Vocabulary list
- •Exercises
- •A) Financial Policy
- •B) Fiscal Policy in the uk
- •Discussion
- •A) Multiyear Budgeting
- •B) Types of Budget Classification
- •A) Fiscal Policy in Transition Economies: a Major Challenge
- •B) On Macro- and Microeconomics
- •In order to get prepared for participation in the discussion of the questions, write a short essay on the following:
- •Reading practice
- •Transition Economies Need to Reform Social Safety Nets
- •Unit 4. Central banking. Monetary policy a. Text central banking system
- •B. Dialogue banking system in russia
- •Vocabulary list
- •Exercises
- •Us Activities of Foreign Banking Organizations
- •Discussion
- •A) Is Monetary Policy Needed?
- •B) Payment Systems
- •In order to get prepared for participation in the class discussion of the questions, write a summary of the interview in Ex. 13. Follow the plan suggested below:
- •Reading pra ctice
- •Unit 5. Banking system a. Text commercial banks
- •B. Dialogue
- •Interview With a Bank Manager
- •Vocabulary list
- •Exercises
- •B) Bank Accounts
- •B) The Nature of Banking
- •Discussion
- •A) Bank Loans and Overdrafts
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on:
- •Reading practice
- •Unit 6. Taxation a. Text what are taxes?
- •B. Dialogue taxation in russia
- •Vocabulary list
- •Exercises
- •What Is an Excise Duty?
- •Tax Reform in Developing Countries
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on the following:
- •Reading practice
- •Unit 7. International monetary system a. Text
- •International monetary institutions
- •B. Dialogue
- •Imf's support for russian reforms
- •Vocabulary list
- •Exercises
- •International Monetary Fund
- •Your Partner ebrd
- •World Bank – International Bank for Reconstruction and Development (ibrd)
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on:
- •Reading practice
- •Unit 8. Financial markets. The bond market a. Text trading in the bond market
- •B. Dialogue the bond market
- •Vocabulary list
- •Exercises
- •Discussion
- •In order to get prepared for participation in the class discussion of the above questions, write a short essay on the following:
- •Reading practice
- •Unit 9. Financial markets. The stock market a. Text stocks and markets
- •B. Dialogue the corporate securities market in russia
- •Vocabulary list
- •Exercises
- •Discussion
- •A) Bulls, Bears and Stags
- •B) Options and Short Selling
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on the following:
- •Reading practice
- •The New Issue Market
- •Unit 10. Investment activity a. Text
- •Investments
- •B. Dialogue
- •Investment climate
- •Vocabulary list
- •Exercises
- •Investment Companies
- •3 Food Giants Build Local Yogurt Plants
- •Discussion
- •B) Brazil Attracts Foreign Investors
- •C) Investment in the uk
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on the following:
- •Reading practice
- •Investment Skill Is a Rare Commodity
- •Investment Trusts
- •Unit 11. Foreign exchange market. Global financial markets a. Text trading in the foreign exchange market
- •B. Dialogue cornerstone of the global financial market
- •Vocabulary list
- •Exercises
- •The Eurocurrency Market
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write several short paragraphs about:
- •Reading practice
- •Unit 12. Financial management a. Text finance function
- •B. Text financial ratios
- •C. Dialogue ratio analysis
- •Vocabulary list
- •Exercises
- •Discussion
- •A) Corporate Governance
- •B) Investment Management
- •A) Investment Decision Making
- •B) Investment Project Appraisal
- •In order to get prepared for participation in the class discussion of these questions, write a short paragraph on the following:
- •Reading practice
- •Unit 13. Accounting a. Text accounting principles and concepts
- •B. Dialogue accountancy in a free-market economy
- •C. Dialogue public and private accountants
- •Vocabulary list
- •Exercises
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write a short paragraph, explaining:
- •Reading practice
- •Balance Sheet
- •A. Balance sheet
- •Unit 14. Auditing a. Text performing an audit
- •B. Dialogue auditing in russia
- •Vocabulary list
- •Exercises
- •Ex. 4. Say in a few words what the main text is about. Use the opening phrases from
- •Sweden.
- •Independent Auditors' Report to the Board of Directors and Stockholders of_______Company
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write several paragraphs on the following:
- •Reading practice
- •Banking correspondence
- •Dictionary of key words
- •Contents
Vocabulary list
A. accounting n бухгалтерский учет
to a significant extent в значительной степени
phase n стадия, фаза
capture n (зд.) получение (информации)
processing n обработка (информации)
communication n передача (информации)
recording n запись (информации)
book-keeping n счетоводство
record n запись; v записывать, отражать в отчетности
at a profit с прибылью
to meet one's commitments выполнять обязательства
to fall due наступать (об обязательствах); подлежать оплате, подлежать выполнению
accounting equation бухгалтерское равенство
assets n активы
equal v равняться, быть равным
inabilities n пассивы, обязательства
owners' equity собственный (акционерный) капитал компании
financial statements финансовая отчетность
balance sheet балансовый отчет, баланс
income statement отчет о прибылях и убытках
profit and loss account счет прибылей и убытков
double-entry bookkeeping бухгалтерский учет по методу двойной записи
entry n запись, проводка
account n счет
cash basis метод записи доходов и издержек на счетах только при их поступлении и выплате; кассовая база
accrual basis метод начислений при учете доходов и издержек на счетах; запись доходов и издержек в момент завершения операции
debit n дебет
debit side левая сторона баланса, дебет счета
credit n кредит
credit side правая сторона баланса, кредит счета
B. accountancy n бухгалтерский учет
performance n показатели деятельности, результаты работы
fair adj (зд.) честный, правильный, справедливый
economic status экономическое положение
user n пользователь
managerial accounting управленческий учет
outside user внешний пользователь
financial accounting финансовый учет
teething problems проблемы, возникающие на этапе становления (начальном этапе)
going-concern basis принцип работающего предприятия
assumption n посыл, предположение, допущение
economic substance экономическая сущность
characteristics of information характеристика информации
relevance n релевантность
timeliness n своевременность
prudence n благоразумие, предусмотрительность
reliability надежность
materiality n материальность, существенность
consistency n неизменность, преемственность
comparability n сравнимость, сопоставимость
true and fair view правильное представление (о чём-л.)
harmonize v гармонизировать, сближать
C. public accountant (дипломированный) частнопрактикующий бухгалтер
private accountant бухгалтер, действующий в пределах одной фирмы
practise v (зд.) иметь частную практику
judgement n мнение, суждение
certified public accountant дипломированный частнопрактикующий бухгалтер
holder of a license владелец/держатель лицензии
be authorized иметь право, быть уполномоченным
to grant a license предоставлять лицензию
state government (зд.) правительство штата
to pass an examination сдать экзамен
to keep knowledge up to date поддерживать знания на современном уровне
integrity n (зд.) высокая профессиональная репутация
confidentiality n конфиденциальность
to be held in low esteem не пользоваться уважением
to have much in common иметь много общего
auditing n аудит
consulting services консультационные услуги
tax planning планирование налогообложения
cost accounting производственный учет
capital budgeting составление смет капитальных расходов
budgeting for current operations составление смет текущих расходов
financial information system финансовая информационная система
professional body профессиональная организация