Методические указания и задания на контрольные работы для студентов заочного отделения по специальности 38. 02. 06 Финансы 2 курс
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2. УКАЗАНИЯ О ПОРЯДКЕ ВЫПОЛНЕНИЯ КОНТРОЛЬНОЙ РАБОТЫ.В учебном плане предусмотрено выполнение одной контрольной работы по дисциплине «Английский язык». Контрольная работа должна быть выполнена в школьной тетради объемом 12-16 листов. На обложке тетради следует указать наименование техникума, наименование предмета, номер варианта, Имя, отчество, фамилия студента, шифр, точный домашний адрес.
Для каждого глагольного времени следует указать способ образования и перечислить основные случаи употребления с обязательным приведением примеров. Примеры, иллюстрирующие употребление глагольных времен не следует автоматически списывать из грамматических разделов вышеприведенных учебников. Примеры должны быть выбраны самостоятельно и индивидуально из обширного текстового материала учебников и должны содержать утвердительные, вопросительные и отрицательные предложения. Каждое предложение должно быть переведено на русский язык.
Примеры предложений со сказуемым в страдательном залоге можно выбирать в учебнике [5] том 2 в текстах и упражнениях уроков 22, 24, 33, (экзаменационный лист №3 Упр. 1). Предложения должны быть приведены для Present Tense Passive, Past Tense Passive и Future Tense Passive в утвердительной, вопросительной и отрицательной формах с переводом.
В переводах студент должен продемонстрировать понимание грамматики английского языка и умение адекватно, при необходимости используя идиомы, передать смысл предложения. Перевести десять предложений с русского на английский, продемонстрировав понимание английской грамматики и особенно употребление глагольных времен. Контрольную работу студент должен выслать для проверки в техникум в установленный учебным графиком срок. Если контрольная работа выполнена неудовлетворительно, студент должен будет выполнить дополнительное задание преподавателя в той же тетради. Зачтенная контрольная работа представляется вместе с зачеткой на занятии в техникуме. ВАРИАНТ 1 А) A TOUCH OF FLU. The National Health Service (NHS) was introduced in Great Britain in 1948. It provides free medical treatment. Every person who wants to be under the NHS weekly pays some money in the form of stamps. However it is still possible to get private medical treatment which is chargeable. Russian people who work at the Trade Delegation in London usually enjoy the services of the General Practitioner (G.P.) who is on the staff of the Russian Embassy. Besides, Russian people who work in London are under the NHS. If they need medical help from specialists they go to the doctors in the outpatient department of the district hospital. _______ On Monday morning Borisov felt very bad. He woke up with a headache and a sore throat and was running a high temperature. He understood that he had fallen ill and had to stay in bed. A doctor of the Russian Embassy was called to examine him. Doctor: What seems to be the trouble? Patient: I`ve got a cough and a headache. I`m all feverish. Doctor: Did you take your temperature? Patient: Yes, it`s 38.2. Doctor: How long have you been feeling this way? Patient: Since yesterday. It's flu, isn't it? Doctor: I`m afraid that's what it is. And no wonder with so much flu about. If s a very contagious disease. Why didn't you call me yesterday? Patient: I thought I would be all right Doctor: I`ll write out a prescription. This medicine is for your headache and it will send your temperature down. Take it every four hours after meals. You can buy the medicine at the nearest chemist`s round the corner. Patient: Will the flu last long, doctor? Doctor: I hope you'll be well again in a week's time, but I expect you to follow all my instructions. As soon as you feel better come to my surgery for a follow-up examination. If you don't feel better in a week call me again. Patient: Thank you, doctor. Doctor: Not at all. _________ As Borisov felt better by the end of the week he made an appointment with the doctor. At 10 o'clock he came to the doctor's surgery for the follow-up examination. Patient: Good morning, doctor. Doctor: Good morning. How do you feel today? Patient: Better, but I`m still off-colour. I`ve no appetite and. I`m not sleeping very well. Doctor: Ah, a little run-down, I suppose. Did you have your temperature taken? Patient: Yes, it`s quite normal. Doctor: Get on the, couch. I`ll sound your chest. Let me take your blood pressure now. It`s quite normal. There's nothing seriously wrong with you. You should have a good rest. Can you get away from your office for a while? Patient: I`m going to the seaside in a month's time. Doctor: That`s just what I wanted to recommend. Get away and take things easy. Patient: Thanks, I will. Good-bye. Auditing Auditing is a process in which an independent accountant-auditor examines a firm's accounting records and financial statements and offers an opinion on their accuracy and reliability. There are different types of audits, for example, financial statements audits, income tax audits, "value for money" audits, environmental audits, administrative audits, financial management audits, etc. The accountancy profession has built up a significant amount of expertise in performing financial statements audits. Accounts audits were established as an instrument to protect third parties, the users of accounts, since the auditor's opinion helps establish credibility of financial statements. Special bodies of users, such as supervisory boards, employee representatives, government agencies may sometimes need an in-depth audit report, which is usually confidential. It should be stressed that auditors do not monitor, they offer an opinion, and the audit process and audit procedures are complicated and manifold. The auditor's opinion is gradually being built up from a mass of detailed work to the final judgment through the planning and testing stages. The auditor normally starts with a study of the business environment the audited company is working in and performs a preliminary analytical review. Then he should direct his attention to the financial statements. Interestingly enough, however, the auditor's attention is not directed towards the financial statements' elements as such. But towards the correctness of various assumptions made by the management for their preparation. For instance, the auditor needs to know if figures are complete and accurate and reflect what they should reflect, if income and expenses are recorded in the proper periods and if the legal position is reflected adequately. The auditor should focus on any misstatement whether it is intentional or unintentional. The management is responsible for the reliability of financial position. If the management is not prepared to take the responsibility it may be hard to complete the audit. In such situations the auditor should seek his own evidence by means of independent audit procedures. Although the financial statements are the ultimate objectives of an audit, normally such audits cannot be completed without a proper study and evaluation of the accounting system and assessment of the internal accounting controls. Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as tests in totals, comparison with budgets or even statistical analysis of figures. In the planning stage as well as during the performance of audit procedures and, finally, in forming conclusions, "materiality" and "audit risk" are critical elements in the auditor's judgment. "Materiality" refers to the magnitude or nature of a misstatement (including an omission) of financial information. "Audit risk" (including three different components - inherent risk, control risk, detection risk) is the risk that an auditor may give an appropriate opinion on financial information that is materially misstated. The natural formalization of the audit process is the auditor's report, reflecting the auditor's opinion on the financial statements. Unfortunately, audits do not always end up in an approval of the financial statements. Any deviation from the unqualified opinion should be explained in the auditor's report, including the uncertainty or the disagreement that caused the auditor to qualify his opinion. In order to protect the public interests and the profession's integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor Filling in forms Mr. Williams (W), J. and V. Corporation, the USA; Mr. Barkins (B); Manager of the bank. B: First of all, your name's Williams. (Writes.) Aid your first name . . .? W: Bob. В: Your profession? W: Businessman. B: Your address? W: 125 Lincoln Place, Chicago, Illinois, USA. B: Your wife's name is . . .? W: Helen. B: Here's the form for the opening of an account. If you could sign it here ... and here . . . Thank you. And could I have a specimen of your signature here, please . . . Thank you. W: Do you need my wife's signature? B: Yes, possibly you could ask her to come with you the next time you come to the bank. W: Fine. B: Could I have your passport, please? . . . Thank you. All right. Let's go over to the counter and you can deposit your 25,000 dollars. W: Certainly. В). 1. Вам не следует ходить туда сейчас.
ВАРИАНТ 2 Business meeting The other day Belov, the General Director of Soyuzimport, and Mr. Turnball, a repre sentative of Lindon Tools Ltd, met at the Ministry for Foreign Economic Relations to negotiate the purchase of a Flight Information Display System* for a new airport. Belov: Good morning, Mr.Turnball. Happy to see you in Moscow again. Turnball: Good morning, Mr.Belov. I'm also pleased to meet you. Belov: Will you take a seat, please. Did you have a nice journey? Turnball: Yes, thank you. I enjoyed the trip. It was very pleasant indeed. Belov: I`m glad to hear it. Now I`d like to discuss with you some details of our transaction. Our customers have studied all the technical characteristics of your system and concluded that they meet their requirements. Turnball: I'm happy to hear it. We have been selling our equipment to many Estern countries. It's up to world standards and is in great demand on the world market. Belov: Well, now we can get down to discussing the commercial side of our transaction, can't we? The first thing I'd like to clarify is the prices. Turnball: Don't you find them attractive? Belov: On the whole we do, but the prices for items 3 and 9 are a bit high. Turnball: I'm afraid I can't agree with you here. These items are completely new in design and they are the best on the world market. Belov:. Other companies offer lower prices for such items and they are 30-40 lower than yours. Could you find it possible to give us a discount? Turnball: Well. I must get in touch with my company and I`ll give you my answer tomorrow. Belov: Good. Now comes the question of payment. Payment for collection suits us. Turnball: Very well. Belov: And since your terms of delivery and delivery time are acceptable, we'd like to offer you our contract form to study. Could you come here at 10.30 tomorrow? Turnball: No problem, Mr. Belov. Good-bye. Belov: Good-bye, Mr. Turnball. * Flight Information Display System — система информации для авиапассажиров The British anthem and royal coat-of-arm The British national anthem is based on a 17th century song. It was established as such in 1745, making it the oldest in the world. The flag of the United Kingdom, known as the Union Jack, is made up of three crosses. The upright red is the cross of St. George, the patron saint of England. The white diagonal cross (with the arms going into the corners) is the cross of St Andrew, the patron saint of Scotland. The red diagonal cross is the cross of St Patrick, the patron saint of Ireland. St David is the patron saint of Wales. Since 1837 the royal coat-of-arm has depicted a shield with the three English lions, the Scottish lions and the Irish harp, surrounded by the Ribbon of the Order of the Garter with its motto "Honi Soit Qui Mal y Pense " (shame on him who thinks evil of it). The shield is supported by an English lion and the Scottish unicorn, standing on a field with the emblems of England (the rose), Scotland (the thistle) and Ireland (the shamrock); below this is the royal motto "Dien et mon droit" (God and my right). Personal customers Here is a dialogue specimen between a banker and a customer. Banker: Good morning, sir. Customer: I'd like some advice, please. I've got a certain amount of money I think I should better invest. I've been told about bonds and shares, but I really don't know anything about that. Banker: First, I'd like to ask you how much you have at your disposal. Do you want to put something aside for your retirement or do you think you'll need funds at short notice? Customer: I've got about 40,000pounds all in all spread around various banks. Banker: Well, first I think it's certainly in your interest to consolidate your capital in one bank. We can, if you wish, replace part of it in bonds. In other words, you lend your money to a company for a fixed period at a fixed interest rate. The company promises to repay you in agreed term and meanwhile pays you a yearly interest. |
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