- •Изучаем основы бизнеса down to business
- •Часть 1 Хабаровск
- •Введение
- •I. TextWhat is Business?
- •Input – transformation – output
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •Sale of goods
- •III. Speech practice exercises
- •Sam. – Look, many people would like to start a business. It involves
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Review Exercises
- •I. Text types of economic systems
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Key word – combinations
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Passive Voice
- •Страдательный (пассивный) залог
- •B. Exercises
- •I. Text economic entity assumption
- •Sole Proprietorships
- •Partnerships
- •Advantages and Disadvantages of a Partnership
- •Corporations
- •Advantages and disadvantages of a corporation
- •Vocabulary
- •Exhibit 3.1. Prevalence and Profits of the Three Forms of Business Ownership
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Vocabulary notes
- •Vocabulary notes
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Present Perfect Continuous Tense
- •B. Exercises
- •I. Text labour market
- •Exhibit 4.1. Sector of the us Economy
- •Exhibit 4.2. Shift in Employment by Industry Sector
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech and writing practice exercises
- •Curriculum Vitae
- •C.S.E.* Maths, English, Geography, History, Chemistry 1987
- •Interests:
- •Commentaries
- •Interests: __________________________________________________
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Past Perfect Tense
- •B. Exercises
- •I. Text nature of accounting
- •A Typical Finance Department
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •IV. Brush up your grammar
- •B. Exercises
- •I. Text financial statements
- •Balance Sheet
- •Vocabulary
- •Comprehension questions
- •Income Statement
- •Vocabulary
- •Comprehension questions
- •Statement of Cash Flows
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary exercises
- •III. Speech and writing practice exercises
- •Exhibit 6.1. Balance Sheet for Computer Discount Warehouse
- •Exhibit 6.2. Income Statement for Computer Discount Warehouse
- •Exhibit 6.3. Statement of Cash Flows for Computer Discount Warehouse
- •Prepare the financial statements at May31 for David Palmer, Attorney at Law.
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Modals and Their Equivalents
- •To have to
- •B. Exercises
- •Supplementary texts for translation text 1 people who made a fortune
- •Vocabulary notes
- •Text 2 upbeat on russia
- •Vocabulary notes
- •Text 3 mergers and acquisitions
- •Vocabulary notes
- •Text 4 shareholders
- •Vocabulary notes
- •Text 5 starting up business in russia
- •I. Professional Overview of the Russian Recruiting Market
- •II. Professionals Most Demanded by Western Companies in Russia
- •Vocabulary notes
- •Text 6 along scientific lines
- •Vocabulary notes
- •Text 7 auditing
- •Vocabulary notes
- •Text 8 the changing accounting profession
- •Vocabulary notes
- •Список литературы
- •Содержание
II. Vocabulary practice exercises
1. Choose the necessary word and put it in the sentence.
1. the controller; 2.trial balance; 3.rigorous; 4.accountants; 5.certified public accountants; 6.ledger; 7.bookkeepers; 8.fee; 9.financial accounting; 10.journals; 11.management accounting; 12.private accountants; 13.public accountants.
1. People who specialize in the field of accounting are known as …………. .
2. In the USA the certified accountants are called ………………. .
3. Bookkeepers record every purchase and sale a business makes in the order that they take place, in ………………… .
4. The …………………. shows all the expenditures and all the earnings of the company.
5. Although the consultant’s ……………….was high, his guidance and advice were well worth the money.
6. Many accounting departments have ………………..entrance requirements; only the most qualified applicants are allowed to enter these programs.
7. Accountants, unlike ………….. , analyse financial records and decide how to present them.
8. Bookkeepers periodically do ………… to test whether both sides of an account book match.
9. ………… is concerned with preparing information for the outside world.
10. …………...is concerned with preparing information for internal use.
11. ……………are paid on a salary basis.
12. …………..provide accounting services such as auditing and tax computation.
13. A highest-ranking accountant in a company is called ………. .
2. Complete the statements:
1. Accounting is the system a business uses
to record every purchase and sale that a business makes;
to establish objectives and goals and to determine the best ways to achieve them
to identify, measure, and communicate financial information to support internal and external decision making
2. Suppliers, banks, and other creditors are most interested in accounting records to determine a company’s
profit potential
creditworthiness
production costs
3. A financial plan for a given time period is called
a financial accounting statement
a trial balance
a budget
4. The ledger shows
different business transactions of the company
cash flow of the company
al the expenditures and all the earnings of the company
5. Trial balances are usually drawn
every week
every month
every quarter
6. Accountants who are independent of the organizations they serve are
private accountants
public accountants
governmental accountants
7. Private accountants work solely for
governmental agencies
private companies
any organization that hire them to maintain financial records
8. The person in charge of virtually every aspect of a company’s finance operation is a
certified public accountant
certified management accountant
controller
9. The position of the controller is very close
to the top executives of the company
to the middle managers of the company
to the president of the company
3. Fill in prepositions or adverbs where necessary.
1.Various interested parties depend …… a company’s accounting system.
2.Financial statements are prepared …. … generally accepted accounting principles.
3.Government agencies are interested … a business’s tax accounting.
4.The bookkeeper prepares a trial balance … the basis of all the totals … each account … the ledger.
5.Public accountants are independent … the businesses, organizations, and individuals they serve; they receive fees …. their services.
6.Sales, purchases, and other transactions are recorded and classified ….. individual accounts ……. the accounting process.
7.Usually company accountants work ….. as a team ….. the supervision … the controller.
8.The controller may be …charge … the firm’s entire finance operation and report … … the president.
9.Accounting is called “the language of business” …. … its ability to communicate financial information …. an organization.
4. Find in the text English equivalents for the following:
Финансовая деятельность, передавать финансовую информацию, различные заинтересованные стороны, зависеть от, быть важным по двум причинам, оценивать нынешнее положение компании и перспективы будущего, финансовый учёт, данные из других источников, внутри организации, управленческий учёт, в соответствии со всеобщепринятыми принципами бухгалтерского учёта, на данный период времени, принимать деловые решения, заслуживающий кредита, группы с непрямой заинтересованностью, внешние и внутренние пользователи, счетоводство и анализ хозяйственной деятельности, все расходы и все доходы компании, с другой стороны, обязанность бухгалтера, рассчитывать налоги, честность и достоверность, строгие требования, вести финансовый учёт, получать гонорар, подчиняться непосредственно президенту, в любой заданный момент, руководители высшего звена, с наилучшей выгодой.
5. Look at the various types of accounting profession and match each with its responsibility.
1. bookkeeper; 2. management accountant; 3. public accountant; 4. private accountant; 5. cost accountant; 6. tax accountant; 7. governmental accountant; 8. financial analyst; 9. controller.
a) prepares financial statements, computes taxes, provides consultations for individuals and organizations, provides auditing;
b) is in charge of the company's entire finance operation;
c) prepares budgets;
d) computes and analyses production costs;
e) prepares tax returns and tax planning;
f) works solely for governmental agencies and bureaus;
g) records economic events;
h) maintains financial records for private companies or corporations;
i) evaluates a company’s performance and the financial implications of strategic decisions.