Учебно-методический комплекс по дисциплине огсэ 03. Английский язык (Дисциплина общего гуманитарного и социально-экономического цикла)
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| Тема 7.1. «Моя профессия - бухгалтер». План изучения темы:
Работа с практическим материалом по подтеме «Моя профессия - бухгалтер». Exercise 1. Translate the following into English: 1. External costs издержки производства, которые фирма перекладывает на другие предприятия и общество в целом. 2. Internal costs издержки производства, которые покрываются самой фирмой. 3. Loss превышение издержек над доходами. 4. Profit доходы минус издержки. 5. Revenue общая сума денег, полученная от продаж. 6. Accounts receivable сумма задолженности покупателей организации за купленные ими в кредит товары. 7. Current assets активы, которыми организация намерена владеть в течение года или менее года. 8. Current ratio отношение общих текущих активов к текущим пассивам. Используется для определения платежеспособности организации. 9. Double-entry bookkeeping принцип, в соответствии с которым каждая операция должна быть отражена в балансовом отчете в двух разных частях для того, чтобы соблюдалось балансовое равенство. 10. Liquid assets активы, включающие монеты и бумажные деньги, банковские вклады и некоторые виды ценных бумаг. Exercise 2. Give the English equivalents to the following: Бухгалтерское равенство; финансовая отчетность; пассивы; бухгалтерский учет по методу двойной записи; проводка; дебет счета; принцип работающего предприятия; преемственность; производственный учет; имеющий силу; главная бухгалтерская книга; первичный документ; внутренняя отчетность; безнадежные долги; дебиторская задолженность; просроченный; товарно-материальные запасы; нематериальные активы; ликвидные активы; активы за вычетом…;себестоимость реализованной продукции; прибыли или убытки; точные данные; отчет о прибылях и убытках; амортизация; основной капитал; уменьшение стоимости активов; оборотный капитал; поток наличных средств; краткосрочные обязательства; срок платежа; платежный баланс. Exercise 3. Translate the text into Russian and answer the questions: THE ACCOUNTING PROFESSION Accounting is an old profession. Records of business transactions have been prepared for centuries. However, only during the last half-century accounting has been accepted as a profession with the same importance as the medical or legal profession. Positions in the field of accounting may be divided into several areas. Two general classifications are public accounting and private accounting. Public accountants are those who serve the general public and collect professional fees for their work, much as doctors and lawyers do. Their work includes auditing, income tax planning and preparation, and management consulting. Public accountants are a small fraction (about 10 percent) of all accountants. Those public accountants who have met certain professional requirements are designated as Certified Public Accountants (CPAs). Private accountants work for a single business, such as a local department store, the McDonald's restaurant chain, or the Eastman Kodak Company. Charitable organizations, educational institutions, and government agencies also employ private accountants. The chief accounting officer usually has the title of controller, treasurer, or chief financial officer. Whatever the title, this person usually carries the status of vice-president. Some public accountants pool their talents and work together within a single firm. Most public accounting firms are also called CPA firms because most of their professional employees are CPAs. CPA firms vary greatly in size. Some are small businesses, and others are medium-sized partnerships. The largest CPA firms are worldwide partnerships with over 2,000 partners. Such huge firms are necessary because some of their clients are so large and their operations are so complex. In contrast to public accountants who provide accounting services for many clients, management accountants provide accounting services for a single business. In a company with many management accountants, the executive officer in charge of the accounting activity is often called a controller. Questions: 1. What are public accountants? 2. What are private accountants? 3. What is CPA? Exercise 4. Translate the text and say: 1. What are the main business statements? 2. What do they show? BUSINESS DOCUMENTS The analysis of the transactions complete, what is the next step in the accounting process? How does an accountant present the results of the analysis? We now look at the financial statements. These business documents report financial information about the entity to persons and organizations outside the business. The primary financial statements are the (1) balance sheet (2) income statement, (3) statement of owner's equity, and (4) statement of cash flow. The balance sheet lists all the assets, liabilities, and owner's equity at a point in time, usually the end of a month or a year. The balance sheet is like a snapshot of the entity. For this reason, it is also called the statement of financial position. A balance sheet is made up of two lists, placed side by side. On the left the company lists everything it owns, such as cash and ‘fixed assets’ called property, plant, equipment, which include everything from buildings and trucks to tools, pencils, and copy machines. This list is labeled assets. On the other side, the company lists its liabilities, consisting of all the claims to the company’s assets, from creditors and from the company owners. The lists end up being exactly equal – whatever assets are not claimed by the company’s creditors belong to the owners. MAIN STREET STORE, INC Balance Sheet August 31, 20XX
Exercise 5. Translate the text into Russian: BOOKKEEPING Bookkeeping is writing down all the transactions arising from business activities which can be expressed in money. To run your business well you must know what money you have received, how much money you have spent and, most important of all, how you spent it A bookkeeping system can provide you with that information. The books used for keeping records consist of a ledger and subsidiary books. The ledger is the general book in which you enter almost all the figures arising from your business activities. A ledger consists of a number of accounts. A chart of accounts serves as an index to the ledger, and each account is numbered to facilitate the frequent refernces that are made to it.. An account is a column in the ledger that has been given a specific name, e.g. Cash, Bank, Sales and etc. The invoice book helps you to remember who owes the business money for goods and services you have sold but have not been paid for. When you have delivered a commodity or provided a service you send an invoice to the customer. You keep a copy of the invoice in the invoice book. The purchase journal is used to write down details of goods and services bought on credit which are not yet paid for. The invoice you receive from the supplier is kept in the purchase journal until it is fully paid. The wages book. In this book you make notes about your employee anmes, wages, advance payments and so on. Exercise 6. In turns, explain the meaning of the economic terms given below to your partner: Accounting, cost, income, liabilities, transaction, cost accounting, assets, balance sheet, debit, credit, invisible assets, account, double-entry, expenses, direct costs, cash, ledger, invoice book, revenue, owner’s equity, profit & loss account, scheduled payments, inventory. Exercise 7. Translate the definitions into English and match them with the words given below:
1. Материальные ценности, находящиеся в собственности фирмы или отдельного лица. 2. Финансовый документ, показывающий что находится в собственности фирмы или отдельного лица, а что взято в долг или каковы активы, пассивы и собственный капитал. 3. Все официальные требования по отношению к фирме или частному лицу. 4. Способность активов непосредственно использоваться в качестве средства обращения или быть готовыми к превращению в средство обращения, сохраняя фиксированной свою номинальную стоимость. 5. Необходимость отвечать за результаты какого-либо действия. 6. Отношение продаж к запасам. 7. Цена, по которой действительно были куплены товарно-материальные запасы и фиксированные активы. Exercise 8. Fill in the blanks with Every / Each: 1. There were four books on the table. … book was a different colour. 2. The Olympic Games are held … four years. 3. As you know, … parent worries about their children. 4. In a game of tennis there are two or four players. … player has a racket. 5. Nicola plays volleyball … Thursday evening. 6. I understood most of what they said but not … word. 7. The book is divided into five parts and … of these has three sections. 8. I get paid … four weeks. 9. We had a great weekend. I enjoyed … minute of it. 10. I tried to phone her two or three times, but … time there was no reply. 11. Car seat belts save lives, … driver should wear one. Exercise 9. Make up the interrogative sentences using the auxiliary verb do / does. The verb is the same one, the new subject is given in brackets: Example: Ann goes to school. (Tim) - Does Tim go to school? 1. Alice swims in the pool. (the Mouse) 2. Cats catch mice. (dogs) 3. Alice goes into the low hall. (her sister) 4. Cats do not like to swim. (a fish) 5. I wash my hands before lunch. (you) 6. People visit their friends. (animals) 7. Lions and tigers eat meat. (cows) 8. A bicycle has two wheels. (a car) 9. Tim plays football and tennis. (Ann) 10. He takes a shower in the morning. (his son) Раздел № 7 «Моя профессия». Тема 7.2. «Внешняя торговля». План изучения темы:
Работа с практическим материалом по подтеме «Внешняя торговля». Exercise 1. Match the words on the left to their translation on the right:
Exercise 2. Translate the text into Russian and do the exercises: BASIC TERMS IN FOREIGN TRADE Countries buy and sell various goods as well as various services. Goods bought from abroad, such as food, cars, machines, medicines, books and many others, are called visible imports. Goods sold abroad are called visible exports. Services, such as insurance, freight, tourism, technical expertise and others, are called invisible imports and invisible exports. The total amount of money a country, makes including money from visible and invisible exports, for a certain period of time, usually for a year, is Gross National Product, or GNP. The difference between a country’s total earnings or GNP, and its total expenditure is called its balance of payments. The difference between what a country receives for its visible exports and what it pays for its visible imports is its balance of trade. If a country sells more goods than it buys, it will have a surplus. If a country buys more than it sells, it will have а deficit. Exercises: I. Find the definitions of the following terms in the text and write them down: visible imports invisible imports GNP balance of payment balance of trade a surplus a deficit II. Underline the correct word in the brackets: 1. Goods sold to other countries are (visible, invisible) exports. 2. Services sold to other countries are invisible (imports, exports). 3. The difference between total earnings of a country and its total expenditure is called its balance of (payments, trade). 4. The difference between a country’s GNP and its total expenditure is called its balance of (payments, trade). 5. If a country sells more goods than it buys it will have a (deficit, surplus). III. Complete the sentences: 1. If a country buys more goods than it sells it will have a … . 2. Gross National Product is the total amount … . 3. Gross Domestic product is … . 4. Invisible exports and import are … . 5. A country’s trade balance is … . Exercise 3. Translate the sentences into English using the Complex Object: 1. Я хочу, чтобы эту статью напечатали в завтрашней газете. 2. Он хочет, чтобы эту красивую песню исполняли как можно чаще. 3. Он хотел, чтобы его фильмы посмотрели во всех странах. 4. Ребенок хотел, чтобы его мишку положили к нему в постель. 5. Она хотела, чтобы ее сочинение проверили сейчас же. 6. Я не хочу, чтобы это платье порвали. 7. Он не хотел, чтобы ему стригли волосы. 8. Я хочу, чтобы мой велосипед привезли с дачи. 9. Я хочу, чтобы этот ковер расстелили на полу в гостиной. 10. Он не хотел, чтобы трогали его вещи. 11. Вы хотите, чтобы эту картину повесили над камином? 12. Он хотел, чтобы траву на лужайке подстригли. Exercise 4. Rephrase the sentences using The Complex Object: 1. I heard it perfectly well. They discussed me. – I heard them discuss me. 2. Don’t shout so! The whole house will know what has happened. Do you want it? Do you want the whole house to know what has happened. 3. I shall stay at home and do my lessons. Mother said so. Mother said (ordered) me to stay at home and to do my lessons. 4. They will win the game. We think so. We think them to win the game. 5. I never smoke indoors. My wife doesn’t like it. My wife doesn’t like me to smoke indoors. 6. He’s a truthful boy. I know it. I know him to be a truthful boy. 7. We don’t eat ice-cream before dinner because Mother has forbidden it. Mother has forbidden us to eat ice-cream before dinner. 8. You got off the train at Saltmarsh city. The porter saw you. The porter saw you get off the train at Saltmarsh city. 9. He ordered that the mail should be brought at once. He ordered the mail to be brought at once. 10. No one had expected that she would marry so young. No one had expected her to marry so young. Раздел № 7 «Моя профессия». |
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