Учебно-методический комплекс по дисциплине огсэ 03. Английский язык (Дисциплина общего гуманитарного и социально-экономического цикла)
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| Тема 8.4. «Банковское дело». План изучения темы:
Работа с практическим материалом по подтеме «Банковское дело». Exercise 1. Translate the text into Russian: INTEREST RATE Financial institutions and markets create the mechanism through which funds flow between savers (fund suppliers) and investors (fund demanders). The level of funds flow between suppliers and demanders can significantly affect economic growth. Growth results from the interaction of variety of economic factors, such as the money supply, trade balances, and economic policies, that affect the cost of money – the interest rate or required return. The level of this rate acts as regulating device that controls the flow of funds between suppliers and demanders. In general, the lower the interest rate, the greater the funds flow and therefore the greater the economic growth and vice versa. The interest rate or required return represents the cost of money. It is the rent or level of compensation a demander of fund must pay a supplier. When funds are lent, the cost of borrowing the funds is the interest rate. When funds are invested to obtain an ownership (or equity) interest, the cost to the demander is commonly called the required return. In both cases the supplier is compensated for providing either debt or equity funds. Ignoring risk factors, the nominal and actual interest (cost of fund) result from the real rate of interest adjusted for inflationary expectations and liquidly preferences – general preferences of investors for shorter-term securities. In a perfect world in which there is no inflation and in which funds suppliers and demanders are indifferent to the terms of loans or investment because they have no liquidity preference and all outcomes are certain, at a given point in time there would be one cost of money – the real rate of interest. The real rate of interest creates an equilibrium between the supply of savings and the demand for investment funds. Exercise 2. Give the Russian equivalents to the following: Tax, taxation, taxable income, taxation brackets, tax avoidance, tax base, tax burden, tax evasion, tax exemption, tax-free, tax haven, tax holiday, taxman, tax relief, tax return, tax shelter, lump-sum tax, excise tax, heavy tax, payroll tax. Exercise 3. Match the following expressions with the correct definition:
Exercise 4. What is the English for? Взимать налог; не платить налоги; облагать налогом; освобождать от налога; платить налоги; подлежать налогообложению; снижать налоги; удерживать налоги; уклоняться от уплаты налогов; до вычета налогов; после удержания налогов. Exercise 5. The subjunctive mood. Translate the sentences: 1. If it had been December now you would have watched champion ice-skaters in the Rockefeller Centre's rink. 2. It would be silly to miss such a film. 3. If you went to New York City you would join in carol singing at Washington Square on Xmas Eve. 4. If I were you I shouldn't go to the party before an exam. 5. If we had had to choose we should have come to New York City instead. 6. I wish we didn't go to the skating-rink. 7. Even if we stayed longer we wouldn’t be able to see everything. 8. I wish we saw the main Xmas tree lit up at the Rockefeller Centre. 9. I wish we had seen the main Xmas tree lit up at the Rockefeller Centre last year. 10. But for this signs it would be confusing for a visitor to find his way around the city. Exercise 6. Translate the text into Russian: TYPES OF LOANS When it comes to borrowing money from a private lender, there are essentially three options available to you: personal loans, secured loans, and credit cards.
For borrowing small sums of money over a short period of time, you may find that a credit card offers the best value. Many come with a low interest, or even a zero percent interest introductory offer, so if you can pay back the loan fairly quickly, you will not have to pay much in the way of interest on it. However, if you do not pay off the loan quickly enough, the interest can really start to mount, which could place you in a vulnerable situation financially. Also, if you need the money for something that cannot be paid for with a credit card, such as a second-hand item, then it may not be a viable option, as withdrawing cash with a credit card can be hideously expensive.
A secured, or homeowner loan is one in which the borrower has to put up an asset, usually their home or another property, as security for the loan. If the borrower falls too far behind with the payments, then the lender may repossess that asset in order to recover their money. Because they represent such a low risk to the lender, they are usually in a position to offer high loan amounts and low interest rates, so if you need to borrow a large amount of money, then a secured loan may be your only option.
A personal, or unsecured loan, is a type of loan that does not require the borrower to put up any assets as collateral. As a result, lenders have to have reason to believe that the borrower will be able to pay back the loan without too much trouble. In order to obtain a personal loan, you need to provide the lender with proof of your income, and they will always perform a credit check to see if you have a history of paying back loans on time. If you have a low income, or a poor credit history, you may still be offered a personal loan, but you will probably only be offered a small loan amount with a high interest rate. For great deals on personal loans, visit the Santander website. Exercise 7. Translate the information about Types of Banking Correspondence and then read Bank Letter. Make up your own Bank Letter for Pass Book or Statement of Account. Types of Banking Correspondence: There can be classifications of all banking letters into four groups and they are as follows: 1. There are banking correspondence that relates to opening, closing and transfer of accounts of customers. 2. There are banking correspondence that relates to operations in accounts of customers – deposit, collection and payment of cheques, drafts, bills etc. 3. There are banking correspondence that relates to Loans and Advances including overdrafts, cash-credits, demand and term loans, discounting of bills, letters of credit, guarantees etc. 4. There are banking correspondence that relates to subsidiary or ancillary services like remittances, safe deposit lockers, agency services, supplying credit or status information and traveler’s cheques etc. Specimen of Letter for Customer’s request for opening an Account
Раздел № 8 «Бизнес-курс». Тема 8.5. «Обсуждение цен и условий». План изучения темы:
Работа с практическим материалом по подтеме «Обсуждение цен и условий». Exercise 1. Translate the text into Russian: MEANS OF PAYMENT The work of bank centres around money or advice about financial services. The immediate service offered by banks is the receipt for deposit of coins, notes and cheques. Coins and notes have the status of «legal tender» so they must be taken in payment of a debt although it’s not so convenient. The most common means of payment, particularly for significant sums of money, is the cheque. However, it is not legal tender and creditors can refuse to accept it if they wish. Normally cheques are readily negotiable if the bearer has some means of proving its identity and the creditor can be sure that the cheque will be «honoured». To assist the use of cheques banks now provide their customers with banker’s cards which, when used in association with a cheque, will guarantee it up to a stated maximum. If a customer wishes to make payments of large amounts of money by cheque and is not known to the creditor, then he may obtain a «certified cheque» from his bank. Those trading overseas, or in conditions where there may be a significant time lapse between sending out goods and their receipt by the customer, may use a Bill of Exchange as a means of payment. This is really a post dated cheque which assures the creditor payment but also gives the buyer opportunity to inspect the goods before the transaction is completed. Those whose credit standing is unknown may have to get the Bill «accepted» before a creditor will take it. Exercise 2. Match the word with its definition:
1. A place where you keep objects of a particular type. 2. A sum of money lent for an agreed period of time and at an agreed rate of interest. 3. Demand or request for a thing considered one’s due. 4. A document granting rights, issued by a legislature. 5. Any of several usually equal payments for something. 6. Money left with an organization for safe keeping or to earn interest. 7. Class of measurement of money. 8. Company or bank on the discount market that specializes in discounting bills of exchange. 9. Acquire temporarily, promising or intending to return. 10.Allow the use of money at interest. Exercise 3. Translate into English: Денежные активы, наличный и безналичный расчет, векселя и рыночные займы, получатель чека, межбанковские счета, доверительные сберегательные банки, открывать вклады, пенсионные фонды, финансовый посредник, ссуда в виде аванса, средство платежа, страховые компании, требовать возврата займов, государственные облигации, ценные бумаги, бессрочный вклад, срочный вклад, прочее имущество банка, фондовая биржа. Exercise 4. Fill in the blanks with the words in bold:
Banks offer many services to businesses and their customers. Here are some of the most common: Many people now have a card which enables them to 1.______________ money from and 2._______. You feed your card into the machine and key in your PIN (Personal Identification Number) and the amount of money you want. If you have enough in your account, the amount requested will be 3.______________ to you up to a daily limit. Your account is automatically 4.______________ for the amount you have drawn out. Provided you have a sound 5.________________, you can get a credit card from a bank and other 6.________________________. To obtain goods or services, you present your card and sign a special voucher. When it receives the voucher, the credit card company pays the merchant minus a 7.________________ and then sends you a monthly 8.______________. Depending on the type of card you have, you will either have to pay 9._______________be able to pay part of what is owed and pay 10._________________ on the balance left 11._________________. If you need additional money for investments or other major purchases, you can take out a 12.________________. The bank may need you to offer them something as 13._________________ in case you 14._________________ on your loan. Most good banks offer chequing accounts with 15.______________ protection so that a cheque won’t 16.______________________ in case no funds are available in your account. Exercise 5. Translate into Russian: TYPES OF ACCOUNT This text gives you more information about different kinds of accounts. Read the text and be ready to speak about each of them. While reading make your own list of business terms. Assets. Assets are rights to use resources that are expected to result in future economic benefit for the accounting entity. Cash. The Cash account shows the cash effects of a business's transactions. Cash means money and any medium of exchange that a bank accepts at face value. Cash includes currency, coins, money orders, certificates of deposit, and checks. The Cash account includes these items whether they are kept on hand, in a safe, in a cash register, or in a bank. Notes Receivable. A business may sell its goods or services in exchange for a promissory note, which is a written pledge that the customer will pay the business a fixed amount of money by a certain date. The Notes Receivable account is a record of the promissory notes that the business expects to collect in cash. Accounts Receivable. A business may sell its goods or services in exchange for an oral or implied promise for future cash receipt. Such sales are made on credit (on account). The Accounts Receivable account includes these amounts. Prepaid Expenses. A business often pays certain expenses in advance. Prepaid Expenses are assets because they will be of future benefit to the business. The ledger holds a separate asset account for each prepaid item. Prepaid Rent and Prepaid Insurance are prepaid expenses that occur often in business. Office Supplies are also accounted for as prepaid expenses. Land. The Land account is a record of the land that a business owns. Building. A business' buildings — office, warehouse, garage, and the like — appear in the Building account. Equipment, Furniture and Fixtures. A business has a separate asset account for each type of equipment—Office Equipment and Store Equipment, for example. The Furniture and Fixtures account shows the cost of this asset. Liabilities. Recall that a liability is a debt. A business generally has fewer liability accounts than asset accounts because a business' liabilities can be summarized under relatively few categories. Notes Payable. This account is the opposite of the Notes Receivable account. Notes Payable records the amounts that the business must pay because it signed a promissory note to purchase goods or services. Accounts Payable. This account is the opposite of the Accounts Receivable account. The oral or implied promise to pay off debts arising from credit purchases of goods appears in the Accounts Payable account. Such a purchase is said to be made on account. Other liability categories and accounts are added as needed. Taxes Payable, Wages Payable, and Salary Payable are accounts that appear in many ledgers. Some other accounts may be as follows: Owner's Equity. The claim that the owner has on the assets of the business is called owner's equity. In a proprietorship or a partnership, owner's equity is often split into separate accounts for the owner's capital balance and the owner's withdrawals. Capital. This account shows the owner's claim to the assets of the business. After total liabilities are subtracted from total assets/ the remainder is the owner's capital. The balance of the capital account equals the owner's investments in the business plus its net income and minus net losses and owner withdrawals. In addition to the capital account/ the following accounts also appear in the owner's equity section of the ledger. Withdrawals. When the owner withdraws cash or other assets from the business for personal use, its assets and its owner's equity both decrease. The amounts taken out of the business appear in a separate account entitled Withdrawals, or Drawing. If withdrawals were recorded directly in the capital account, the amount of owner withdrawals would be merged with owner investments. To separate these two amounts for decision making, businesses use a separate account for Withdrawals. This account shows a decrease in owner's equity. Revenues. The increase in owner's equity from delivering goods or services to customers or clients is called revenue. The ledger contains as many revenue accounts as needed. If the business loans money to an outsider, it will also need an Interest Revenue account. If the business rents a building to a tenant, it will need a Rent Revenue account. Increases in revenue accounts are increases in owner's equity. Expenses. The cost of operating a business is called expense. Expenses have the opposite effect of revenues, so they decrease owner's equity. A business needs a separate account for each category of its expenses, such as Salary Expense, Rent Expense, Advertising Expense, and Utilities Expense. Expense accounts are decreases in owner's equity. Exercise 6. Find the English equivalents from the text: Капитал, уставной капитал, остаток, чистый доход, снятие со счета, убытки, заем, стоимость, расходы, активы, пассивы, наличные, чек, номинальная стоимость, депозиты, ссуда, платежное поручение, счета дебиторов, векселя к получению, долговое обязательство, в кредит, предоплата, счета к оплате, бухгалтерская книга. Exercise 7. Make up the sentences. Put them down into your notebooks. The first word is given to you: 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. Раздел № 9 «Партнерство». |
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