Учебно-методический комплекс по дисциплине огсэ 03. Английский язык (Дисциплина общего гуманитарного и социально-экономического цикла)
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| Тема 8.2. «Электронная переписка и документы». План изучения темы:
Работа с практическим материалом по подтеме «Электронная переписка и документы». Exercise 1. Match the words on the left to their translation on the right:
Exercise 2. Translate the definitions into Russian and find their shorter English equivalents: A computer and/or software that runs an e-mail system ( ); arriving ( ); a system of rules for transmitting data between two devices ( ); able to be operated on its own without being connected to a larger system ( ); an Internet service that reads an e-mail address and translates it into an identifying number (the IP address) that matches the e-mail address ( ); an IP address, written using text. It must have at least two parts, for example ‘hotmail.com’ ( ); connected to the Internet ( ); connected to, or made available via, the Internet and the World Wide Web ( ); going away from a particular place, or being sent ( ); not connected to the Internet ( ); to be an abbreviation or symbol of sth ( ); to carry out a task or take care of sth ( ); 1. a computer that is linked to a server and so can connect to a network to ask for files such as e-mail messages, Web-pages and programs, and can also access stored data 2. a person who uses the services or advice of a professional person or an organization ( ). Exercise 3. Translate the sentences with The Subjunctive Mood: 1. I should like to be a top specialist in computer technology. 2. It is necessary that the program should be debugged (отлажена) by a programmer. 3. It is required that the programmer should code the instructions of the program in the appropriate sequence. 4. The manager demanded that the work should be performed in time. 5. Write down the algorithm of computer operations lest you should make errors. 6. Our teacher speaks English as if he were a real Englishman. 7. Without the Sun there would be no light, no heat, no energy of any kind. 8.1 wish it were summer now and we could go to the seaside. 9. American scientists suggested that the quantum generator should be called laser, which is the acronym for fight amplification by stimulated emission of radiation. 10.1 wished you had mentioned these facts while the subject was being discussed. Exercise 4. Put the fax fragments in the right order. Small squares are part of the message.  Exercise 5. Match the words on the left to their translation on the right to make the word combinations and translate them:
1. экспедиторский отдел (служба доставки) 2. твердый заказ 3. выполнять заказ 4. сбор заказов 5. отправлять товары 6. подлежащий оплате согласно заказу 7. выписывать счет 8. соблюдать срок поставки 9. размещать (делать) заказ на 10. срок поставки Exercise 6. Translate into Russian: Структура делового письма: 1. Компания и адрес отправителя – Sender’s address 2. Имя, должность, компания, адрес получателя – Addressee’s name, title, company, address 3. Исходящий нoмер адресата и отправителя – Your ref / Our ref/ 4. Дата – Date 5. Обращение – Salutation(Dear…) 6. Тема письма – Subject 7. Содержание письма – Letter Content (Body of the Letter) 8. Окончание – Complimentary close (Yours……) 9. Подпись – Signature 10. Имя и должность отправителя – Sender’s name and title 11. Вложение/ приложение – Enclosure
Exercise 7. Translate the text and answer the questions: TAXATION In poetry, spring is a time when a young person’s fancy turns to thoughts of love. But in economics, spring is much less romantic period. It is the season when millions of people in many countries begin to sort their previous year’s income and expense records—the first step in determining their personal income tax. In calculating this tax, you are allowed to take specific types of deductions and exemptions. Some deductions that may be made (within limits) from your income are donations to your alma mater and to various non-profit organizations The amount of income tax you must pay at a given income level depends on several things. These include whether you are single or married and what the particular tax rates happen to be at the time. The rates are usually revised by the government every few years. Tax is money compulsory levied by the state or local authorities on individuals, property, or businesses. In modern economies taxes are the most important source of government revenues. Taxes can be levied and classified in many ways. In mane countries there are three principal types of taxes: Taxes on income (personal income taxes and corporate income taxes); Taxes on wealth (property taxes; death and gift taxes); Taxes on activities (sales and excise taxes; social security taxes). Because the power to tax is so weighty a matter, economists have developed several broad standards for judging the merits of a tax: 1.Equity. Tax burdens should be distributed justly. 2. Efficiency, Stability, and Growth. A tax should contribute toward improving resource allocation, economic stabilization, and growth in the total output of goods and services. 3. Enforceability. A tax should be adequate for its purpose and acceptable to the public, or else it will be impossible to enforce. Taxes are considered to have three functions: fiscal or budgetary, to cover government expenditure, to provide the public authorities with the revenue required for meeting the cost of defence, social services, interest payment on the national debt, municipal services, etc.; (b) economic, to give effect to economic policy, to promote stable economic growth, to influence the rate of economic growth of the nation; (c) social, to increase the economic welfare of the community, to lessen inequalities in the distribution of income and wealth. Businesses and individuals are subject to many forms of taxes. The various forms of business are not taxed equally. The tax situation is simplest for proprietorships and partnerships; corporations or companies are treated differently. Questions: 1.What are taxes? 2.What are the main functions of taxation? 3.What are the principal types of taxes? Exercise 8. Translate into Russian: a) With reference to your letter of [date] ... b) I am writing to enquire about ... c) After having seen your advertisement in ... , I would like ... d) After having received your address from ... , I ... e) I received your address from ... and would like ... f) We/I recently wrote to you about ... g) Thank you for your letter of [date] h) Thank you for your letter regarding ... i) Thank you for your letter/e-mail about ... j) In reply to your letter of [date], ... k) Referring to your letter of ... l) In reply to your letter of ... we are glad to inform you that ... m) With reference to your fax dated ... we are pleased to confirm that ... n) We refer to our letter regarding ... o) In accordance with your order of ... p) Further to our letter of ... we ... Exercise 9. Match the words on the left to their translation on the right to make the word combinations and translate them:
Exercise 10. Put in the blanks missing Greetings and Complimentary Close: 
Exercise 11. There are many abbreviations in business correspondence. Here are some of them. Try to match the words on the left to their translation on the right to make the word combinations and translate them:
Exercise 12. Form negative nouns using anti- / counter- and then translate them into Russian: - Префикс anti- соответствует русскому анти-, противо-: Semitism (семизм) - )anti-Semitism (антисемитизм) - Префикс counter- соответствует русскому контр-, противо-: measure (мера) – countermeasure (контрмера) Semitism, smoking, terrorism, fascist, terrorism, formation, aircraft, action, attack, action. Раздел № 8 «Бизнес-курс». Тема 8.3. «Бухгалтерский учет на предприятии». План изучения темы:
Работа с практическим материалом по подтеме «Бухгалтерский учет на предприятии». Exercise 1. Translate into English: Кредиторские отношения, счета, баланс предприятия, активы и расходы, производственный потенциал, основные средства, наличный расчет, растраты, кредит, дебет, сделка / торговая операция, бухгалтерская запись, система двойной записи, доход, ведение бухгалтерских книг, бухгалтерское дело, выдача (сведений), финансовый учет, ревизия баланса и отчетности, финансовый отчет. Exercise 2. Put the sentences in the right order starting with the word in bold: 1. Assets, enterprises, and, plant, property, financial, and, include, in, investments, equipment, subsidiaries, leases, other. 2. Assets, transactions, from, non-cash, arise, may, past, be, events, which, cash, or. 3. Liabilities, obligations, include, financial, long-term, similar, loans, and, debentures, and, plans, payables, short-term, pension, overdrafts, and, bank, loans. 4. Equity, enterprise, of, is, the, residual, reporting, a, assets, arising, the, from, deduction, the, from, liabilities, of. 5. Revenues, enterprise, are, the, inflows, of, enhancement, activities, of, normal, assets, that, the, arise, of, in, course, the. 6. Expenses, activities, are, outflows, normal, or, enterprise’s, depletions, the, of , course, in, the, that, assets, arise, of. Exercise 3. Put the appropriate verb in imperative mood: 1. ... the salt and pepper, please. 2. ... up! It's time to get up. 3. ... that pot! It's hot! You'll burn yourself. 4. ... pages 35 through 70 for tomorrow's class. 5. ... it easy! there's no need to be angry. 6. ... the window. 7. ... ! I can hear you. You don't have to yell. 8. ... this soup. It's delicious. 9. ... ! I am drowning! 10. ... the light on. It's getting dark here. 11. ... a newspaper on the way home. 12. ... anyone my secret. Do you promise? 13. ... for me, please. I'll be ready in just a few minutes. 14. ... this passage aloud. It's so funny, I'd like everyone to listen to it. 15. ... on your raincoat. It might be cool outside. Exercise 4. Marketing can be defined as an art of buying and selling. Let’s have a look at the following group of words. Do you know each of them? Into what two groups can they be subdivided? And now use them in the sentences below.
1.It’s best to … when house prices are high. 2. The bakery usually … its cakes … at half price just before closing time. 3.Why don’t we … … and move to Canada? Property is really cheap there. 4. Don’t let him try and … you his car – he’s had endless trouble with it. 5. By the end of the 1980s portable computer systems were …larger systems by 30%. 6. The new book, which reveals intimate details about Princess Diana’s private life is … … … … in New York. 7. Jane Fonda’s new diet book is sure to be a … in America. 8.Madonna’s European tour … a total … … . 9.Foreign investors are not permitted to … land. 10. If I were you, I’d … … that dress before someone sees it. 11. That picture? Oh, I … it … on the market last week. 12. We … … … a bottle of champagne to celebrate her promotion. 13. The supermarkets are full of people … … for the New Year’s holiday. 14.We always … … … . It is so much more economical. 15.Mark … the earrings … and then … them in the market. 16. People had to … … candles during the electricity strike. 17.In the last five years development agencies have … … almost all the land in the area. Exercise 5. Translate the text into Russian and do the exercises: ACCOUNTS AND BALANCE SHEETS From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet. A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the Ledger which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:
The other accounts of the Ledger which reflect the assets, liabilities and capital of the firm, make up a Balance Sheet. This shows the net worth or book value of the company. Exercises: I. Translate into Russian: profit and loss statement balance balance sheet trading profit rent received interest paid profit before tax profit retained accounts receivable merchandise on hand II. Sum up what the text said about: profit and loss statements balance sheets III. Fill in the words using the text: 1. A profit and Loss Statement … the income or loss of the company for the period. 2. The accountant … a Profit and Loss Statement and Balance sheet. 3.The Profit and Loss Statement is … only on the basis of those accounts of the Ledger which affect the profit and loss of the company. Раздел № 8 «Бизнес-курс». |
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