- •Часть 1
- •Часть 1
- •Москва 2010
- •Часть 1
- •1.1 Lead-in
- •1.2 Language input
- •Developing vocabulary
- •1.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •Background information Environment of Global Finance
- •1.4 Comprehension Understanding the reading
- •Give extensive answers to the questions. Use the following expressions to present your answers:
- •In a nutshell, ...
- •Scanning*
- •1.4.2 Scan the text to determine whether these statements are true (t) or false (f). With a partner, discuss why.
- •1.4.3 Scan the text and find the information to complete the following lists:
- •1.4.4 Scan the text again and find the English equivalents for the following:
- •1.4.5 Develop the following ideas. Make use of the active vocabulary given in brackets:
- •1.5 Practice
- •Word Building
- •1.5.1 Consult a dictionary and practise the pronunciation of the following words and word combinations: Countries and nationality adjectives
- •1.5.4 A. Read the text, ignoring the missing parts.
- •Substitute the words and word combinations given in bold type by synonyms or synonymous expressions from the active.
- •1.6 Dialogue 1
- •Import and Export
- •Supporting materials
- •Incoterms*
- •Trade Restrictions
- •The wto in brief
- •1.7 Case study & role play Case 1
- •1.7.1 Develop the following ideas.
- •1.7.3 Say it in English using the word combinations from both the Case-study and Role-play sections:
- •Appendix
- •1.7.4 Develop the following ideas:
- •1.7.5 Say it in English:
- •1.7.6 A. Find examples that show how trade restrictions affect multinational corporations.
- •Making a Decision
- •1.8 Grammar back up: The Infinitive
- •1. Is the verb followed by a full or bare Infinitive?
- •1.8.1 Insert to before the infinitive where required. Translate the sentences into Russian.
- •2. Which verbs are followed by Complex Object?
- •I’d rather not be told the truth.
- •I’ll have you speak English in no time.
- •I hear (that) you have had successful talks.
- •2. Is the infinitive or the ing-form used after the verbs of perception?
- •I watched the secretary type a letter on a paper with a printed letterhead.
- •I watched the secretary typing a letter on a paper with a printed letterhead. (I.E. I saw part of the action)
- •1.8.2 Join these pairs of sentences, deciding when to use a bare infinitive or ing.
- •I’ll have you know I’m the company secretary.
- •I’ll have you speaking English in no time.
- •1.8.3 Use the bare infinitive or the -ing form after have in these sentences.
- •4. What is Complex Subject and when do we use it?
- •With the verb “ turn out “.
- •B. Paraphrase the following using a Complex Subject with the verbs in brackets.
- •Revision
- •2 The Firm and Its Environment
- •2.1 Lead-in
- •2.2 Language input
- •Developing vocabulary
- •2.2.1 Consult a dictionary and practise the pronunciation of the following words and word combinations, quote the sentences in which they are used in the text or submit the examples of your own:
- •2.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •2.3 Background information The Firm and Its Environment
- •Understanding the reading
- •Scanning
- •Scan the text to determine whether these statements are true (t) or false (f), and if they are false say why.
- •2.4.3 Develop the following ideas. Make use of the active vocabulary given in brackets:
- •2.4.4 Match each of the phrases on the left with an appropriate explanation on the right. Use the grid below:
- •2.4.6 Scan the text again and find the English equivalents for the following:
- •Practice Language focus
- •2.5.3 A. Read the text, ignoring the missing parts.
- •Word-building
- •2.6 Dialogue 1
- •Types of securities
- •Mergers, Takeovers & Acquisitions
- •Supporting Materials
- •2.7 Case study & role play The Case
- •Chart 2.
- •Making a Decision
- •2.8 Grammar back up: The ing-Form & Past Participle
- •1. When do we use the -ing form?
- •I need a console desk. - I need a trading desk.
- •2. When do we use the Past Participle?
- •2. What form of the participle should be used?
- •3. What forms of participles do we use in the negative meaning?
- •4. When do we use the perfect participle passive?
- •Change the Infinitive in brackets for Perfect Participle (active or passive). Translate the sentences into Russian.
- •5 What do we call misrelated participles?
- •6. What is the meaning of the structure to have (get) something done?
- •7. What participial constructions do the participles build?
- •Do it in Russian
- •Мужчина с портфелем ручной работы вон там – это посредник, представляющий компанию-конкурента.
- •Context
- •Topics for the Power Point presentations:
- •3.1 Lead-in
- •3.2 Language input
- •3.2.1 Consult a dictionary and practice the pronunciation of the following words and word combinations, quote the sentences in which they are used in the text or submit the examples of your own:
- •3.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •Environment of Accounting
- •3.4 Comprehension Understanding the reading
- •3.4.1 Give extensive answers to the questions. Use the following expressions to present your answers:
- •Scanning
- •3.4.2 Scan the text to determine whether these statements are true (t) or false (f), and if they are false say why:
- •3.4.3 Scan the text and find the information to complete the following lists:
- •3.4.4 Scan the text and find the English equivalents for the following:
- •3.4.5 Develop the following ideas. Make use of the active vocabulary, given in brackets:
- •3.5 Practice
- •Word Building
- •Complete the table with words from the text and related forms. Put a stress mark in front of the stressed syllable.
- •3.5.2 A. Read the text, ignoring the missing parts. Accounting Assumptions and Principles
- •Financial Statements
- •3.5.3 A. Fill in the gaps with the suitable expressions from the box:
- •5.5.4 A. Read the text, give the English equivalents for the words in brackets, and single out the main items of the income statement.
- •Income Statement
- •In eur thousand
- •3.5.5 A. Read the text and single out the main items of the balance sheet.
- •Illustration 5.2.
- •July 31, 200x
- •I. Consider the other parts of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column.
- •A. Read the text and supply the prepositions where necessary.
- •Illustration 5. 3.
- •3.5.7 Say it in English:
- •5.5.8 A. What do the following abbreviations stand for?
- •3.6 Dialogue 1
- •Jobs in Accounting
- •Supporting Materials
- •Read and translate the following dialogue: Tax Accounting
- •Supporting Materials
- •A Brief Summary of the Activities of the Office of the Auditor General in Norway
- •3.7. Case study& role play Case
- •Discussion questions:
- •Exhibit 1 Sales of the Microcomtec 100
- •Exhibit 2 Microcomtec’s Balance Sheet as of December 2000
- •Discussion questions:
- •Interoffice Memorandum
- •Making a Decision
- •3.8 Grammar back up The Infinitive, Past Participle and the “-ing” form (Revision)
- •Infinitive or the ing-form
- •Infinitive or the ing-form
- •Topics for the Power Point presentations
Topics for the Power Point presentations:
The profile of a firm
The organisational structure of a firm
Types of businesses. (use 2.4.5)
The structure of the capital of a company
Types of securities
Financial derivatives
Mergers, takeovers & acquisitions
Ways to overcome the risk of a takeover.
Advantages and disadvantages of small businesses.
Advantages and disadvantages of corporations
The gearing of the company
A brief summary of the financial situation at MIE-Taiwan
The situation at MIE-Taiwan before took over the company
The situation at MIE-Taiwan after Tanaka started restructuring. The changes in the Organizational Chart of MIE, proposed by Tanaka
New product development
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Environment of Accounting |
AGENDA
3.1 |
Lead-in
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Prereading |
3.2 |
Language input
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Developing vocabulary
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3.3 |
Background information
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Environment of Accounting |
3.4 |
Comprehension
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Understanding the accounts Scanning
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3.5 |
Speaking & Writing |
Fill-in exercises
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Language focus |
Word-building: related forms |
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Skills Focus |
Financial Statements
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3.6 |
Dialogue 1 |
Jobs in Accounting |
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Dialogue 2 |
Tax accounting |
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Reading for Cross-cultural Associations |
Activities of Auditor General in Norway |
3.7 |
Case study & Role play 1
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A Difficult Time for Microcomtec Corporation |
3.8 |
Grammar Back Up Practice with Nouns & their Determiners
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Revision Practice with Nouns & their Determiners
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3.1 Lead-in
Section Overview
In this section you will learn about a process that measures and reports financial information about businesses and other economic entities to interested parties.
What is accounting? Why is it necessary for companies and organizations?
Is there only one way of doing a business’s accounts, or lots of different possible ways?
3.2 Language input
account n
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счет бухгалтерского учета; финансовый отчет, доклад, сообщение; журнальная статья в бухгалтерском учете; регистр; запись финансовой операции |
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счет издержек; калькуляция себестоимости, смета |
expenses account syn cost account |
счет расходов (затрат) (статья бух-галтерского баланса, отражающая определенные расходы организации) |
operating expenses account |
счет операционных расходов |
accounts n, pl |
госбюджет; бюджет предприятия; счета; расходы; расчеты; счет |
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счета к получению; счета дебиторов; дебиторская задолженность |
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счета к оплате; торговые кредиторы; кредиторская задолженность |
account v for |
отчитываться в чем-л.; объяснять, являться причиной; составлять долю; принимать во внимание; отвечать, нести ответственность |
accountant n
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бухгалтерский работник (общее название для работников сферы учета, в т.ч. аудита, финансового управления) |
accounting n |
бухгалтерский учет; cчетоводство; метод учета |
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хозяйствующий [учетный, отчетный] субъект (самостоятельный хозяйствующий субъект (организация), для которого составляется отдельная финансовая отчетность) |
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учет запасов товарно-материальных ценностей |
appraisal n |
оценка; экспертиза; определение ценности, определение стоимости |
assets n
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актив (баланса); средства, фонды, авуары, имущество; имущество несостоятельного должника; покрытие |
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оборотные активы, оборотные средства |
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внеоборотные активы, основные средства |
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чистые активы |
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общая стоимость имущества; сумма активов |
balance sheet (syn.statement of financial position) |
бухгалтерский баланс, балансовый отчет
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balance sheet liability method |
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benchmark v
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база (сравнения), эталон, стандарт для сопоставлений, отправная (контрольная) точка (производительность корзины ценных бумаг или иной рыночный индекс, используемый как база при сравнении инвестиционных инструментов); процентная ставка-ориентир, например ЛИБОР* |
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cash n |
денежные средства |
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conform v (to something)
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согласоваться, соответствовать, подчиняться |
consistency n |
последовательность (принцип бухучета) |
consolidation n consolidated financial statements |
сведение
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сost n |
стоимость, цена |
сosts n, pl |
расходы, издержки, затраты |
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калькулирование себестоимости [стоимости], учет издержек [затрат] (раздел бухгалтерского учета, связанный с регистрацией, классифи-кацией, суммированием и распределе-нием текущих и ожидаемых затрат материалов, труда и накладных расходов производства) |
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credit n |
кредит (правая сторона бухгалтерского счета или учетной книги; в активных счетах - расход (расходование денежных средств, материалов, списание из запасов готовой продукции, списание накопленных затрат со счета незавершенного производства и т. п.), в пассивных - поступление (привлечение дополнительного акционерного капита-ла или получение новых кредитов, полу-чение прибыли и т. п.); в банковском учете отражает зачисление средств на счет клиента); долг; аккредитив |
allocate (allot, allow, give, grant, supply, provide, extend) a credit |
выделять (предоставлять) кредит (кому-либо или на что-либо) |
dual adj |
двойственный, двойной |
dual-aspect |
двойной аспект, правило двойственности (принцип, согласно которому каждый факт хозяйственной жизни дает основание для проведения как дебетовой, так и кредитовой записи на счетах бухгалтерского учета) |
equation n |
равенство |
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бухгалтерская сбалансированность; бухгалтерское тождество |
equity n |
акционерный капитал, собственный капитал |
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(syn. stockholders’ equity) |
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estate n |
имущество; собственность |
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недвижимость, недвижимое имущество |
feedback n |
обратная связь, связь с потребителями, информация от потребителей |
fairness n |
честность, справедливость, законность |
historical adj |
относящийся к прошлому; первоначальный |
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incur v |
потерпеть, понести (убытки) |
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liability n
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обязательства, задолженность, пассив
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pertain v (to) |
иметь отношение к чему-либо |
rate n
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размер, норма; учетная ставка; ставка таможенной пошлины; тариф, такса; курс, цена; пропорция, степень, процент, коэффициент, показатель; скорость, темп |
rate n of return
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норма прибыли, коэффициент окупаемости капиталовложений |
retain v
retained earnings statement of retained earnings |
удерживать (прибыль от распределения)
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solvency n |
платежеспособность |
surrender v |
отказываться; передавать, сдавать, вручать |
statement n statement of changes in financial position |
отчет, баланс (амер.) отчет об изменениях в финансовом положении |
tangible adj |
материальный |
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trustee n |
доверенное лицо |