- •Vacation
- •Vocabulary exercises
- •Vocabulary exercises
- •Complete
- •To trade
- •2 Categories of investment
- •Vocabulary exercises
- •Vocabulary exercises
- •Vocabulary exercises
- •Грамматика
- •§ 2. Функций «one»
- •I. Составьте из двух предложений одно так, чтобы it было его формальным подлежащим, то есть не переводилось,
- •§ 4. Функции «that»
- •It. Переведите предложения с «would» в разных функциях:
- •III. Переведите текст.
- •IV. Подставьте «should» или «would» вместо точек:
- •V. Переделайте следующие предложения в условные по образцу.
- •VI. Переведите предложения и скажите по-английски, что могло бы произойти (woutd/ could/might have happened), если бы..., то есть при фу§шг обстоятельствах,
- •VII Дополните следующие предложения, используя слова е скобках.
- •§ 9. I Инфинитив
- •Функции инфинитива
- •II. Прочитайте текст и выпишите инфинитивы в функции обстоя тельства цели.
- •III. Переведите фразы и предложения учитывая особенности перевода инфинитива в функции определения.
- •IV. Переведите предложения, обращая особое внимание на функцию инфинитива.
- •1. Переведите предложения. Укажите номера тех из них* & котор&х for-phrase можно переводить не используя союз «чтобы», а только изменив порядок слов при переводе.
- •111. Инфинитив в сложном дополнении (Complex Object)
- •§ 14. Герундиальные обороты !
- •Profits
- •Vocabulary exercises
Vocabulary exercises
Ex.1. Translate groups of derivatives:
employ - employer- employee - employement - unemployement - self-employed
to utilise - utilisation - utilities - utilitarian
efficient - inefficient - efficiency
profit - nonprofit - profitable - profitability - profiteer
account - accountant - accountability - accountable - accountancy - accounting
advertise - advertisment - advertising - advertiser - ad
finance - financial - financing - financier
to calculate - calculable - calculated - calculation - calculator
Ex.2. Match the words in list A with their synonyms in list B:
A
like
frequently
to employ
to determine
iargerly
executive
to start
careful (accurate)
to profit
propmtly
often
administrative
proper
to utilise
to bring adequate return
to define
to launch
completely
similar
increasingly
An official examination, the audit, is made of the accounts of a business; this is usually done once a year. Independent auditors examine all the company's accounts for the previous year; this is known, colloquially, as «checking the books».
The auditors attempt to reconcile all the bank statements, checking them against the receipts and invoices. They check all the company's stocks; if the value of any of them has decreased during this year ( many items depreciate
Ex.3. Match the words with their antonyms: full-time regularly corporation top
growth
to be salaried frequently
to be paid a fee
decline
seldom
part-time
individuals
on a part-time basis
bottom
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,
69
audit
assets accounting bookkeeping fiscal
certified
public accountant chartered accountant controller
comptroller
management managerial
organisation
chart salary salaried
1.
The sets
up a complete system for recording and analyzing the
financial
affairs of an organization, whereas the enters
figures for financial
transactions
in the company's records.
2,
CPA is an abbreviation for for
CPA is
3.
Another term for financial is
4.
A graphic layout that shows the rank and order of position in a
company
is
its
5. establishes
policies and directs the operations of an organization.
A
review of the financial records of an organization by an accountant
is
called
an _ .
__
accountants specialize in determining the price for each item
tflat
is manufactured or sold by a business.
are
things of value that are owned by a company.
8
71
to be performed ...
to have smb.... the staff
to work ... salary basis
to be responsible...
to be close ...
to be concerned...
solution... the problem
Ex.5. Give Russian equivalent to the following expressions:
to perform audit, to practice accounting, to have a background in accounting, to perform the routine work, to set up a bookkeeping system, to interpretthe data, to record figures in the books, to acquire sufficient experience, the expert experience of accountant, accounting expertise, sophisticated duties of accountant
Ex.6. Match English terms denoting доход, прибыль, выручка, приход, денежные поступления with the following definitions:
earnings gain(s) |
income proceeds |
receipts return (s) |
revenue yield |
most general term for money we receive for our work, investments, etc.
profit from a transaction.
income, especially the total annual income of the state from taxes
money earned
increase in wealth, profit
money received by a business
money obtained by selling something
income received from holding securities, esp.bonds
Comprehension and discussion
I. Answer the following questions:
What does the term accounting refer to? What other term is used as an alternative? What is a person called who specializes in the field?
What does bookkeeping refer to?
What are the differences between the duties of a bookkeeper and those of an accountant?
What is a certified public accountant? What abbreviation is commonly used? What is the British equivalent?
What does the word fiscal refer to? :
What is cash flow?
What is the purpose of an organization chart?
What is a controller or comptroller? How is each word pronounqed?
What is an audit? Who performs it?
10. What are the assets of an organization? What is goodwill?
11. What areas does a governmental and institutional accountant deal with? kind of matters may be involved?
What does cost accounting deal with?
What does managerial accounting deal with? .-, . -• •:-,. . .;!
II. Fill in the spaces in the following sentences with the appropriate word or phrase from the box. ___________
Ex.4. Use the proper preposition;
with /to/for/ ahead /on/ into I of/ at
to move... to advance ... to rely... to cope ... to consist... to be familiar to be divided
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9.
The chief accounting officer of an organization is usually called
the __orthe_
_.
11.
Private and government accountants usually work on a __ _ basis.
12. accountants
specialize in the preparation of reports, such as
budgets
or cash-flow projections, that are particularly necessary for the
management
of a company.
III.
Look
through the text and fill in boxes with the appropriate words and
expressions
characterising the functions of
Topical
vocabulary
direct
sale
licensing
agreement
licensing
countertrade
counterpurchase
buyback
to
commit oneself
middleman
tender
merchandise
market
fluctuations
warehouse
agent
agency
Text
A
accountant
controller
bookkeeper
{1} to measure company's performance
to be responsible for maintaining the records of the company
to analyse business transaction
to cope with the complex problems of taxes
to be in charge of protection of the firm's assets
to keep the books of accounts
List some specific jobs that involve bookkeeping skills. What are those skills? What duties are involved in such jobs ?
What are some of the qualifications, both technical and personal, that you- believe an accountant must have in order to achieve success in his or her field? How do these relate to the duties that are involved in accounting?
What do you consider to be the advantages and disadvantages of a career in\ accounting?
Units FOREIGN TRADE
- продажа, сбыт, торговля, торговая сделка; распродажа по сниженным ценам
прямая продажа -лицензионное соглашение
предоставление лицензий
встречная торговля, товарообменные операции
встречные закупки
торговля на компенсационной основе; обратная покупка: форма долгосрочной товарооборотной операции, при которой поставки машин и оборудования оплачиваются произведенной с их помощью продукцией
принимать на себя обязательства
посредник
торги, тендер (предложение, аукцион)
товар, товары (обычно потребительские)
коньюнктура рынка
склад (товарный)
комиссионер, агент по продаже
представительство
Patterns of foreign trade
• Foreign firms can participate in Russian market through direct sales, trade through agents, through the signing of licensing agreements and the creation of Joint ventures.
Pirect sales. The most common means of doing business with Russia is through straight sales of foreign goods in exchange for foreign currency or Russian-produced commodities (countertrade). In a countertrade transaction
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the Seller agrees to take full or partial payment in goods. Countertrade covers! barter, counterpurchase and buyback.
A barter deal involves an exchange of goods to an equal value. As a rule little or no currency is involved.
Counterpurchase refers to short and medium-term transaction. Thej Western Seller commits himself to purchase an agreed value of the Buyer's products to help finance the original sale. The counterpurchase element of 9 contract may be about 10 per cent of the total contract value.
Buyback refers to long-term contracts and is connected with the development projects supported with huge credits. Buyback involves two phases, one for the delivery of equipment to the Buyer and a second - for the delivery pf the end product to the Seller.
• Foreign trade may be carried on indirectly between foreign firms and Russian enterprises through middlemen:
through associations and firms of the Ministry of Foreign Economic Relations;
through foreign agency firms and
through joint Russian-foreign companies abroad.
Apart from this it may be carried on at Commodity Exchanges, at auctions, fairs and by tenders.
Manufacturing enterprises have the right to sign contracts wi'h foreign companies direct through their import-export departments or they rit^y choose to deal in their goods through intermediaries. It often depends on (He kind of merchandise available. They may deal in raw materials, such @& oil, ores and some foodstuffs and consumer goods as well as carry out all kinds of«:<(instruction work (joint ventures at home and turn-key* factories and works abroad).
Some enterprises and factories team up* with reseach centres to form a consortium. Their final objective is to sell the equipment produced in a package deal.
• When new markets are to be gained, it may be advantageous to use the services of foreign agents who have a long experience of trading and know the markets of their countries better.
The manufacturing works may set up joint-stock companies in foreign countries and deal in their goods through them. The advantages of this method of trade are the following:
They know the market and market fluctuations better.
They have their own warehouses in their countries,
They may always have the goods and spare parts In stock.
They often have facilities to process the goods additionally if nucessary, to sort them out and pack.
They have a wide well-established* marketing network.
turn-key -сгроящие(ся) «под ключ» team up - объединяться с кем-либо well-established - хорошо налаженная