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Тема 5 ТЕХТ ACCOUNTING Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm's financial condition. Accounting records а very important data. It is used by management, stockholders, creditors, independent analysts, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of the 2 figures. In finance we operate with three main categories of ratios. One ratio deals with profitability. For example, the RETURN ON INVESTMENT RATIO. It is used as a measure of a firm's operating efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The 3rd set of ratio deals with the overall financial structure of the company. It analyses the value of the ownership of the firm. 1. TO RECORD - ЗАПИСЫВАТЬ РЕГИСТРИРОВАТЬ 2. TRANSACTION - СДЕЛКА, (банковская) ОПЕРАЦИЯ 3. ТО PROVIDE DATA -ОБЕСПЕЧИВАТЬ ДАННЫМИ
ОТЧЕТ 6. RATIO ANALYSIS -АНАЛИЗ КОЭФФИЦИЕНТОВ
IN THE REPORT 10. PROFIT AND - ОТЧЕТ ПО ПРИБЫ- LOSS STATEMENT ЛИ И УБЫТКАМ 11. ASSETS AND - АКТИВ И ПАССИВ LIABILITIES I2. NET WORTH - А) СТОИМОСТЬ ИМУЩЕСТВА ЗА ВЫЧЕТОМ ОБЯЗАТЕЛЬСТВ - Б) СОБСТВЕННЫЙ КАПИТАЛ ПРЕДПРИЯТИЯ 13.PAY CHECK - ПЛАТЕЖНЫЙ ЧЕК
DIALOGUE A. Hi, B, Glad to meet you. You look very busy this morning. There were so many statements on your table. B. Oh, A. This is the end of the year. The accounting department is very busy. A. I know, we are all very busy, totaling accounts. But I've already turned in the report on my department. B. Good. A. So, how's business. B. I don't know everything. I am busy with some records and statements. I don't have the whole picture. But I think the company is doing very well. A. I am sure of it. We have to keep our creditors and investors happy. B. Well, the balance sheet and profit and loss statement are ready it is the end of the fiscal year. So every body can check out the assets and liabilities net worth and profit position m the financial statements. A. Do you work with the pay cheeks? B. Why are you asking? A. I thought you could explain me the big difference between my gross pay and my net take-home pay. B. Explanation takes only one word - taxes. Actually the salary are done through the computer. A. Really? B. Sure. We can't handle any volume in a large company without computers. Grammar Exercises Exercise 38. Make the sentences negative. M o d e l: I worked as an accountant in a big corporation I didn’t work as an accountant in a big corporation.
Exercise 39. Put up four questions of different types to each sentence (general, special, disjunctive, alternative). M o d e l: The accounting department regularly prepared the income statement and balance sheet. 1. Did the accounting department regularly prepare the income statement and balance sheet? 2. What did the accounting department regularly prepare? 3. The accounting department regularly prepared the income statement and balance sheet, didn’t it? 4. Did the accounting department prepare the income statement or a financial statement?
Exercise 27. Поставьте глаголы, стоящие в скобках, в зависимости от смысла, в Present Indefinite, Present Continuous, Present Perfect или Present Perfect Continuous: 1. Helen (to learn) English at the Institute. She (lo learn) English since last autumn 2. They are busy now. They (to discuss) an important question. They {to discuss) it since five o'clock. 3. Where is Comrade Petrov? _ He (to work) in the library —He (to work) long? —Yes, he (to work) since morning. 4. My brother (to be} in hospital He (to be) there for ten days. 5. Comrade Ivanov (to teach) French. He is a very experienced teacher. He (to teach) French for fifteen years. 6 I (to know) Peter well.—Since when you (to know) him? —I (to know him) since 1940. Train Participle I and Participle II. Exercise 40 (1). Переведите нa русский язык следующие словосочетания. a) a smiling girl, playing children, a writing boy, a falling tree, a laughing.baby, a sleeping man, a walking couple, reading audience, a running sportsman, a developing country, a crying child, a burning house. b) a broken cup, a translated text, an unanswered letter, an opened window, a closed door, an occupied room, a written letter, a fallen tree, a discussed problem, produced goods, a cooked dinner, a surprised man, lighted windows, a developed country. Exercise 40 (2) Определите форму и функцию причастия в следующих предложениях. Переведите их на русский язык. 1. This is the book so much spoken about. 2. Having realized that she had missed the train the woman began to walk slowly. 3. The method followed by our scientists was not simple. 4. She was walking slowly stopping sometimes to have a short rest. 5. Having found no one at home he went to his neighbours. 6. A letter lying on the table must. be posted. 7. If asked he will explain you everything. 8. We came up to the crying girl to ask where her mother was. 9. Here is a telegram announcing his death. 10. I saw him working in the garden. II. I heard them speaking in the next room. Vocabulary Practice Exercise 40(3) Choose the necessary word and put it in the sentence. 1. ... funding is a financing formed by borrowing. 2. They have borrowed much money and they have to pay a big....
(equity, negotiable, interest, inventory, funding, inflow, bond, debt) Vocabulary Practice. Exercise 34. Choose the necessary word and put it in the sentence.
(to profit, profit, efficiency, ownership, to evaluate, transaction, data, income statement, to measure) Exercise 42. Mаkе the sentences negative. M o d e l: This bank was making loans to corporations during two months last year. This bank wasn't making loans to corporations during two months last year.
Exercise 43. Put up four questions of different types (general, special, disjunctive, alternative) to each sentence. M o d e l: The company was doing extremely well when he was the manager.
Grammar Exercises Exercise 23. Put the verbs in brackets into the proper present tense (Present Indefinite, Present Continuous or Present Perfect).
5. We (to evaluate) already the candidates through the interview.
Exercise 24. Grammar Exercise. Transform the sentences from Future Indefinite into Future-in-the-Past. M o d e l: The accountant says that she will prepare the financial statement very soon. The accountant said that she would prepare the financial statement very soon.
Тема 6 Text WHERE AND HOW TO HIRE AN EMPLOYEE? An employer has several options to consider when he wants to hire a new employee. First of all, he may look within his own company. But if he can't find anybody suitable for the position he will have to look outside the company. If there is a personal office in the company, he can ask them to help him to find a qualified applicant The employer can also use another valuable sources, for example, employment agencies, consulting firms; placement offices and professional societies. He can also advertise in a newspaper or in a magazine and request candidates to send in resumes. The employer has two sets of qualifications to consider if he wants to choose from among the applicants. He must consider both professional qualifications and personal characteristics. A candidate's education, experience and skills are included in his professional qualifications. These can be listed on a resume. ^Personal characteristics, or personality traits must be evaluated through interviews. Translate the text into Russian. Active Vocabulary
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Но как быть, если у вас нету этих программ и вам нужно сделать 3-d типографию? Пикселей и 300px/inch разрешением. Создайте новый слой, назовите его "3d text first." Затем выберете инструмент Tool (T) и напишите... | Text Mongolia presses on key mine project 21-24 Text Emerging markets... Целью 5 упражнения является развитие навыков устной речи. Упражнение 6 в каждой части пособия дает пример развернутого и логичного... | ||
Types of Tourism Высшего профессионального образования «Санкт-Петербургский государственный инженерно-экономический университет» в г. Вологде | Theme: Text 1 The Lavrov’s | ||
Text Das politische System | Read, translate and do the exercises after the text in the written form | ||
This program of the discipline “Management” establishes minimum requirements... Способен оценивать потребность в ресурсах и планировать их использование при решении задач в профессиональной деятельности | 1. 13. Английский язык П. Find in the text and give English equivalents of the following words and word combinations | ||
Theoretical aspects of bilingualism. Natural and artificial bilingualism. Types of bilingualism Теоретические аспекты билингвизма. Естественный и искусственный билингвизм. Типы билингвизма | Text “Automation” Сравните способы образования указанных слов, назовите части речи, к которым они относятся, переведите их | ||
First page Back Continue Last page Text Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования | First page Back Continue Last page Text | ||
Text htm glava01 От Методические рекомендации по преподаванию учебного предмета информатика и икт областного базисного учебного плана в 2009 – 2010 учебном... | Сходство культур и галлюциногены Перевод с английского Богайчука И. К., ї 1990 Prism Press, Unity Press, Text copyright 1990 by Marlene Dobkin de Rios | ||
Before reading the text, name the English traditions you know «Changing the Guard», which takes place at Buckingham Palace every day, including Sunday, at 11. 30. The uniform of the guards is... | Программа по формированию навыков безопасного поведения на дорогах... Технология проведения: Good morning! I am glad to see you all, take your seats. So, today we shall study new sounds, words, grammar;... |