- •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
III. Speech practice exercises
1. Ten important skills and abilities for accountants are listed below. Choose four of them, which you consider the most important ones for accounting profession. Prove your choice.
Skills and abilities:
Analytical and problem-solving skills
Interpersonal skills
Listening skills
Use of computerized spreadsheets
Understanding the business
Writing skills
Familiarity with business processes
Understanding the relationship between different financial statements
Leadership skills
Understanding and preparing financial statements
2. Translate into English:
1. Многие молодые люди мечтают сделать блестящую карьеру в сфере бухгалтерского учёта.
2. Предприятие не может успешно функционировать без эффективной бухгалтерской системы.
3. Финансовые отчёты должны готовиться в соответствии с общепринятыми принципами бухгалтерского учёта.
4. Каждый кредитор хочет знать, заслуживает ли предприятие кредита.
5. Пробный баланс составляется на основе итоговых записей бухгалтерского регистра.
6. Из 1,9 млн. бухгалтеров во всём мире только 35 процентов являются присяжными бухгалтерами. Остальные 65 процентов – частнопрактикующие бухгалтера, работающие на компанию, правительственное агентство или некоммерческую организацию.
7. Одна из крупнейших бухгалтерских фирм США Deloitte & Touche предоставляет аудиторские услуги клиентам по всему миру.
8. Присяжные бухгалтера, подобно адвокатам и врачам, предлагают клиентам свои профессиональные услуги за вознаграждение.
9. Многие выпускники с бухгалтерским образованием становятся частнопрактикующими бухгалтерами, работая в бухгалтерских отделах различных компаний.
10 Частнопрактикующие бухгалтера могут работать в качестве бухгалтеров по учёту издержек производства, бухгалтеров по налогообложению, бухгалтеров по финансовому учёту или бухгалтеров по управленческому учёту.
11.Главный бухгалтер, как руководитель высшего звена, отвечает фактически за каждый аспект финансовой деятельности компании.
12 Главный бухгалтер принимает участие в принятии наиболее важных деловых решений, чтобы быть уверенным в том, что активы компании используются с наилучшей выгодой.
13. В России, где как налоговая система, так и финансовая отчётность очень сложны, профессия бухгалтера становится всё более престижной и востребованной.
3. Match the remarks on the left with the responses on the right to compile a dialogue.
1. You’re an accountant? Does that mean you spend your time writing down credits and debits, and adding up columns of figures all day? Can’t be very exciting. |
a. Ha! Now you’re going to ask me to tell you how you can pay less tax.
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2. So what do accountants do?
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b. No, managerial accountants do, but I work in cost accounting. We have to work out the real cost of each item the company makes, which means finding a way to allocate all the overheads to different products. |
3. You mean the shareholders?
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c. No, not only. Managers always need the help of accountants. They need financial statements, and budgets, and cash flow projections, and so on, to measure the success of what they’ve done, and to make decisions about allocating resources for future projects.
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4. So you prepare reports for managers?
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d. Of course. But as I said, we’re necessary. And useful. Haven’t you heard of “window dressing”?
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5. And the cost of the accounts department!
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e. Sure, but it’s also another name for what some people call “creative accounting” – making a company’s financial situation look as good as possible in the financial statements. It’s not very legal, but it happens. The accountants in my firm also have lots of wonderful ways of reducing our tax bill. |
6. You mean what they do in the front of shops? |
f. That’s bookkeeping. Not quite the same thing.
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7. Ah, now that’s interesting…
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g. Well, accountants do record cash flows, and the value of assets and liabilities, and they calculate profits and losses, and so on. But it’s not just writing down numbers. We’re really in the business of supplying people with information. |
8. Not at all. As a matter of fact, I’m a tax inspector… |
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4. Imagine that:
You are professor at a seminar on economics. The theme under discussion is “ the nature of accounting “. Ask your students different questions to determine whether they have learnt the material. Evaluate each student and put your marks.
You are a bookkeeper at the finance department of a private company. You are not quite satisfied with your present position and you want to continue learning to become an accountant. Give your reasons why you wish to change your job
You have just graduated from the University, the accounting department of the economics faculty. Which area of accounting will you choose for your future job? What type of organization would you prefer to work for – a private company, a state enterprise, a governmental agency, or some public institution? Tell us your career plans.
You are the controller of a large company. What are you in charge of? Whom do you report to? What skills and abilities helped you to acquire such an important position? Explain the significance of the department you head.