Экономика и бухгалтерский учет (по отраслям)»

УЧЕБНОЕ ПОСОБИЕ

по дисциплине «Иностранный язык» (английский)

 (спецкурс)

для студентов 2 курса специальности СПО

Экономика и бухгалтерский учет (по отраслям)»

Краснодар, 201 4

СОГЛАСОВАНО цикловой комиссией по иностранным языкам протокол №___ от «__» _________2014 г.   Председатель цикловой комиссии:  ____________________/ Устинова Л.Е./

  

Составитель:

Прокофьева Н.В., преподаватель ГБПОУ КАСТ, канд. филол. наук

Рецензент:

Лесная М.В.

канд.филол.наук, преподаватель английского языка ГБПОУ КК КАСТ 

 

 

 

Учебное пособие по английскому языку предназначено для студентов 2 курса специальности СПО 080110 «Экономика и бухгалтерский учет (по отраслям)»

Пособие соответствует рабочей программе и календарно-тематическому плану по дисциплине ОГСЭ.03. «Иностранный язык» (английский) и рассчитаны приблизительно на 50 часов аудиторной работы во 2 семестре 2 курса.

Каждый раздел содержит несколько текстов, к каждому тексту даются словарь и упражнения. Упражнения построены на базовом лексико-грамматическом материале 1 курса обучения.

Представленные задания построены на основе дифференцированного отбора языкового и текстового материалов с учётом особенностей иноязычного общения специалистов в области экономической и финансовой деятельности. Система учебных заданий предусматривает последовательное формирование и контроль базовых коммуникативных умений в устной речи и чтении на материале специальности обучаемых.

     Цель учебного пособия – познакомить студентов, изучающих английский язык, с основными понятиями бухгалтерского учета, различными экономическими вопросами, а также с терминологией в сфере экономики и бизнеса на английском языке.

     Основная информация – экономика и бизнес Англии и США.

     Материалы пособия могут использоваться как в ходе самостоятельной работы студентов над языком, так и на практических занятиях под руководством преподавателя.

CONTENTS

Introduction to accounting………………………………………………………..4

Unit 1. Accountant’s resume. Business visits ……………………………………6

Unit 2. Money ………………………………………………………………..….10

Unit 3. Macroeconomics………………………………………………………… 13

Unit 4. Microeconomics. Corporate business…………………………………… 16

Unit 5. Business correspondence. Contracts and invoices ……………………….22

Unit 6. Marketing …………….……………………………….…………………25

Unit 7. Banks …………………………………………………………………….27

Unit 8. Foreign trade …………………………………………………………….30

 

INTRODUCTION TO ACCOUNTING

РАЗДЕЛ 1. Составление резюме бухгалтера. Деловые визиты

UNIT 1. Accountant ’ s resume. Business visits

Задание 3. Ниже представлены названия и определения профессий специалистов-бухгалтеров. Заполните пропуски словами из рамки ниже и диаграмму ниже.

specializing • studying • for inspecting its accounts • processing the records • giving administrative support • to inspect its accounts• supervises work• acts as

Trainee accountant (бухгалтер-стажер)

Accountants who are_____________________¹ for professional examinations

Book-keeper (accountant) (бухгалтер)

Mid-level administrative staff responsible for_____________________² of a business's financial activities.

Chief Accountant (главный бухгалтер)

Chief Accountant _____________³of the Accounting Department, checks and approves financial documents, balance sheets and Profit and Loss Statements.

Deputy Chief Accountant (заместитель главного бухгалтера)

Deputy Chief Accountant _____________________⁴ the Chief Accountant in his/her absence.

Tax accountant (бухгалтер по налогообложению)

A tax accountant_____________________ ⁵ in a company's tax affairs.

Back - office manager (менеджер операционного отдела)

Person in charge of the staff responsible for_____________________⁶ to the Finance department.

Internal auditors/ controllers (внутренние аудиторы/ревизоры)

Employees of a company who are responsible_____________________⁷.

External auditors/ controllers (внешние аудиторы/ревизоры)

People employed by an outside firm of accountants and hired by a company.

 

 

Text 2.

JOBS IN ACCOUNTING

Accountants (book-keepers) deal in cash flows, sales, purchases and taxes, different business transactions of the company. Accountants first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period - usually a month- the totals of each book of original entry are posted into the proper page of the Ledger (главная книга). The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, every quarter the accountant prepares a Trial Balance (пробный бухгалтерский баланс). The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance, to determine the ways in which the business may grow in the future. Accountant is a mid-level position in the accounting department. Accountants report to accounting managers, company controllers or financial directors.

    Accountants have a four-year college degree. Officially licensed accountants are called Chartered Accountant (in the UK) or Certified Public Accountant (in the USA). (дипломированный бухгалтер высшей квалификации)

The Chief Accounting Officer of a large company is the Controller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.

Задание 4. а) Закончите предложения по содержанию текста:

Accountants (book-keepers) deal in ….

The Ledger shows ….

The accountant’s responsibility is ….

The accountant is to determine ….

Certified accountants in England are called …

Controllers are responsible for ….

b) Ответьте на вопросы по тексту:

1.       What do bookkeepers deal in?

2.       What is the accountant’s responsibility?

3.       What is the Ledger?

4.       Who are chartered or certified public accountants?

5.       Who is the Chief Accounting Officer of a large company?

c) Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

   Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки, порт назначения, наименование товара, цена за единицу; цена за тонну; общая сумма к оплате, валюта.

d) Расскажите, используя профессионально-орентированную лексику о должностных обязанностях различных бухгалтерских специалистов.

 

Задание 5. Прочтите и переведите резюме бухгалтера в Тексте 3. Из каких частей оно складывается? Какими качествами должен обладать бухгалтер?

Text 3.

RESUME of an ACCOUNTANT

MAIN OBJECTIVE: To follow up‚ control and organize of all orders, invoices and payments of Supply Department in coordination with Finance department.

MAIN RESPONSIBILITIES:

· Following up accounts of companies that Supply Department works with‚

· Control of all orders and invoices‚ making objections if required‚ processing them into accounting software system‚

· Following up payments‚ notification of payments to related companies‚

· Supply Department budget preparation

 

 

QUALIFICATIONS:

Education: High School Graduate

Experience: 1-3 years

Foreign Language: Very good knowledge of English (writing and speaking)

Computer skills: Good knowledge of computer skills.

Others: To be very organized‚ responsible, closely comply with company policies‚ willing to work long-term with the company

 

JOB EXPERIENCE

- Deputy Chief Accountant

10.2011 - till present

 LLC"..." (Agricultural enterprise in Krasnodar Region)

- from 50 to 100 employees;

 

 My job responsibilities include accounting of production cost, fixed assets, goods and material values, services, sales, settlement of disputes with suppliers and buyers, all kinds of accounting and tax, statistical statements, communication with tax inspectors and other auditors.

 

- Deputy Chief Accountant

12.2007 - 05.2009

"Holding Krasnodar LLC" (Industry and Manufacturing)

 

- Manufacturing firm with 100% foreign investments

- From 20 to 50 employees; Industry and Manufacturing

 

 My responsibilities included daily accounting, invoices, composition, preparation and the delivery of accounting and tax statements on Russian standards, partially - for a foreign investor (according to IFRS (International Financial Reporting Standards (МСФО), payroll and salary accounting, fixed assets lists, bank transactions and periodic performing of the duties of Chief Accountant.

 

Задание 6. Составьте вопросы для интервью с претендентом по каждому пункту резюме.

Задание 7. a) Прочтите и переведите Текст 4.Составьте диалог о деловом визите в компанию, используя Текст 4 и фразы в рамке.

 

Meeting people Hello, Mr/Ms.... I'm.... It's nice to meet you. - (It's) Nice to meet you, too. May I introduce you to...? I'd like to introduce you to.... Have you met...? Offering hospitality Can I take your coat? Please come in and take a seat. Can I get you a cup of coffee/tea? Would you like something to drink? -Yes, please. /Yes, that would be great.                                                       - No, thank you. / No, thanks.

Text 4.

Secretary Mr Martens will be with you in a moment. He's just finishing a phone call.

Michael   Thank you.

Secretary Would you like some coffee?

Michael  Yes, that would be great. With milk, no sugar, please.

Secretary Here you are.

Michael   Thank you.

Michael   Is this Accounting Department?

Secretary Yes, on this floor we have the trainee accountants and bookkeepers.

Michael   And does everyone work in the open-plan area?

Secretary No, some of the managers have individual offices. The two big offices on the left are for the company treasurer and for our Senior Tax Accountant. The offices on the right are for our Deputy Chief Accountantand Budget Manager.

Michael  And the office in the corner of the open-plan area?

Secretary That's used by our back-office manager.

Michael       And you have offices downstairs as well?

Secretary Yes, that's correct. Downstairs are the internal auditors and at the moment we have a team of external auditors. They're in one of the conference rooms at the end of the corridor.

Michael   I see.

Secretary Ah, Mr Martens. This is Michael Rogers.

Paul        Ah, yes. Hello, Michael. I'm Paul. It's nice to meet you. Sorry to keep you waiting. Please come in and take a seat. Did you have a nice flight?

Michael  Yes, thanks, Paul. Finding the office was a little more difficult, though. I'm glad so many people here in Brussels can speak English.

Paul        Oh yes, we're very international here now. Would you like to start by telling me a little about your experience, Michael? Your resume is very impressive.. Michael  Yes, that's fine. I guess you know from my resume that I studied economics in New York,...

 

Задание 7. б) Расположите слова в правильном порядке, чтобы получились предложения. Составьте из предложений диалог.

1 in Mr moment Martens you with will be a.

2 have Did you a flight nice?

3 coffee Would some you like?

4 keep Sorry you to waiting.

5 come Please in seat take and a.

6 call finishing He's just phone a.

7 to nice you meet It's.

 

РАЗДЕЛ 2. Деньги

UNIT 2. Money

Text 5.

Прочтите текст о деньгах и выполните задания после текста.

WHAT IS MONEY?

     Money is one of the most important inventions of humankind. Without it a complex, modern economy based on the division of labor, and the exchange of goods and services, would be impossible.

     When you buy a candy bar, you may pay for it with a coin or paper note. The storekeeper knows that he can eat neither the coin nor the note you gave him. Why does he accept the coin or note instead of candy? It is because the coin is money.

     At first sight, answering the question what money is seems obvious; the man or woman in the street would agree on coins and bank notes, but would they accept them from any country? What about checks? They would probably be less willing to accept them than their country's coins and notes. What about credit cards and gold? The gold standard belongs to history but even today many rich people in different parts of the world rather keep some of their wealth in the form of gold than in official, inflation-prone currencies. The attractiveness of gold, from aesthetic point of view, and its resistance to corrosion are two of the properties which led to its use for monetary transactions years. In complete contrast, a form of money with virtually no tangible properties - electronic money -seems to gain in popularity.

1. Дайте русские эквиваленты терминам:

 Coin, paper note, checks,inflation-prone currencies, monetary transactions

2. Перечислите, какие типы денег упомянуты в тексте.

Text 6.

Прочтите T екст 6 и выполните задания после текста.

 

GLIMPSES OF HISTORY OF MONEY

     There are numerous myths about the origins of money. The concept of money is often confused with coinage. Coins are a relatively modern form of money. Their first appearance was probably in Asia in the 7th century BC.

At different periods of time and in different parts of the world many different commodities have served as money. These commodities were: cattle, sheep, furs, leather, fish, tobacco, tea, salt, shells etc. The experts underline that to serve effectively as money, a commodity should be fairly durable, easily divisible, and portable.

Early Stone Age man began the use of precious metals as money. Until the invention of coins, metals were weighed to determine their value. First they were superseded by silver and later by gold ingots.

     When a payment was made the metal was first weighed out. The next stage was the cutting of the metal into pieces of definite weight and so coins came into use.

     The first printed money appeared in China, around 800 AD. Paper money first came into use in the form of receipts given by goldsmiths in exchange for deposits of silver and gold coins. After goldsmiths became bankers their receipts became banknotes. That's how the first banknotes came into existence. At first coins were worth their face value as metal. But later token coins of limited value as legal tender were issued. Now smaller denomination coins are made from bronze and are often referred to as coppers. Bigger denomination coins are made from cupronickel and are usually called silver.

The first severe inflation was in the 11th century AD. The Mongols adapted the bank note system in the 13th century.

1. Ответьте на вопросы по тексту:

1.       What commodities served as money in the past?

2.       What are the requirements of a commodity to serve as money?

3.       What precious metal was used first to serve as money?

4.       How did coins come into existence?

5.       How did paper banknotes come into existence?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Происхождение денег, монеты, различные товары, скот, меха, кожа, износостойкий, драгоценные металлы, заменить серебром, золотые слитки, отвесить металл, разрубить металл на части, печатные деньги, златокузнец (ювелир), номинальная стоимость, деноминация, медяки, сильная инфляция.

3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:

- the money in the past

- the way banknotes appeared

- the metals of which coins were and are made

- the silver coins and coppers

Text 7.

Прочтите T екст 7 и выполните задания после текста.

ENGLISH BANKNOTES AND COINS

     The official currency of the Unites Kingdom is the pound sterling that is equal to one hundred pence.

     English banknotes are issued by the Bank of England. As to coins they are minted also by this state bank. There are banknotes of the following denominations: £ 1, £ 5, £ 10, £ 20, £ 50 and £ 100. The following coins are in circulation: halfpenny, one penny, two pence, five pence, ten pence, fifty pence.

     On the face of English banknotes one can read the denomination given both in figures and in words. Then the inscription on the face of the banknote reads: I promise to pay the bearer (предъявитель) on demand the sum of …And then there are two signatures. The first signature is that of the person authorized by the Government and the Bank of England. The second signature is that of the Chief Cashier.

    The back of English banknotes, like many other banknotes, feature portraits of different famous people: William Shakespeare, Isaac Newton (1642 - 1727) a well-known English scientist who made a few very important discoveries including gravitation law, the Duke of Wellington, a famous Irish general who defeated Napoleon at Waterloo, Belgium in 1815, Florence Nightingale, founder of the nursing profession. She volunteered as a nurse to Turkey to take care of he wounded soldiers from Crimean War, war of England and France versus Russia.

 

Дополнительная информация о британский фунтах

A British pound is subdivided into 100 pence. The word "A British Pound” or "Pound of Sterling” dates back to Anglo-Saxon times (12 century) when coins called sterlings were minted from silver; 240 of these sterlings weighed one pound. Before 1971 1 pound was equal to 240 pence.

 

Дополнительная информация о соотношении денежных единиц до 1971 года

1 гинея (guinea) =21 шиллинг (schillings)

1 фунт стерлингов (pound sterling) = 20 шиллингов

1 крона (crown piece) =5 шиллингов

1 полукрона =2,5 шиллинга

1 флорин (florin) =2 шиллинга

1 шиллинг=12 пенсов

1 гроут=4 пенса

1 пенни=2 полпенни или 4 фартинга

 

1. Ответьте на вопросы по тексту:

1. What is the official currency of the U.K.?

2. What is the smallest unit?

3. How many pence are there in one pound?

4. What banknotes and coins are in circulation in the U.K. now?

5. What famous people are featured on the back of various English banknotes?

Text 8.

Прочтите T екст 8 и выполните задания после текста.

AMERICAN MONEY

The American dollar is subdivided into one hundred cents.

The dollars are issued by the Federal Reserve System, established by Congress in 1913.

Here is the text on the face of an American dollar banknote:

- dollars

- Federal Reserve Note

- The United States of America

- this note is legal tender (платежное средство) for all debts public and private

- Washington, D.C.

- Treasurer of the United States

- Secretary of the Treasury.

 

 On the face of American dollars one can also see the portraits of the following famous persons:

- George Washington (1732-1799), the first President of the United States of America, who gave his name to the capital of the country. George Washington became the first President after the successful was of 13 British colonies for independence. After they won the war, they formed 13 states and united to make the United States of America. Thus, Independence was proclaimed on July 4, 1776.

- Abraham Lincoln (1809 – 1865) who was President from 1861 to 1865 after the war between the northern and southern states. It was he who proclaimed freedom of slaves of the south.

- There are also portraits of Alexander Hamilton (1755 – 1804), a famous American statesman, who fought in the Independence War together with George Washington. Later he became the first Secretary of the Treasury; 

- Andrew Jackson (1767 -1845) who was President of the USA from 1829 to 1837, when Texas won independence from Mexico.

- Ulysses Grant (1822 – 1885) who was President of the USA from 1869 to 1877 when the Centennial Exposition was held in Philadelphia.

- Benjamin Franklin (1706 – 1790) a very popular public figure, writer, diplomat and scientist. It was he who invented bifocal spectacles among many other things.

 

 On the back of banknotes various buildings are features, such as:

- Lincoln Monument, one of the monuments in Washington

- US Treasury Building, in Washington

- White House, house of every President, except George Washington, who only planned the capital of the USA

- US Capitol, which houses the Senate and the House of Representatives

- Independence Hall, in Philadelphia, where Independence of the 13 British colonies was proclaimed.

All the banknotes bear the words: In God We Trust

 

1. Заполните пропуски по содержанию текстов 7 и 8.

The official ______________of the United Kingdom is the ____________which is ______________to one hundred pence.

Bank of England ___________banknotes and ____________coins.

On the face of English banknotes one can read the _______________________

The ______________________is given both in figures and in _____________

The _____________________on the face of the ______________reads: I promise to pay the ____________________on demand fifty Pounds.

The first _______________is that of the person authorized by the Government and the ________________.

The second signature is that of the _____________________.

Isaac Newton is a well-know English __________________.

Florence Nightingale is the founder of the ________________profession. She ___________ as a nurse to Turkey to take care of the wounded soldiers.

Alexander Hamilton was a famous American __________________who fought in the Independence War.

The _____________________issues dollars.

 

2. Расскажите, что вам известно об английских банкнотах и английских монетах.

3. Расскажите о русских денежных единицах по плану:

- its denomination

- its issuer

- inscriptions, if any

- portraits, if any

- flags, if any.

РАЗДЕЛ 3. Макроэкономика

UNIT 3. Macroeconomics

Text 9.

Прочтите T екст 9 и выполните задание  после текста.

WHAT IS GLOBALIZATION?

1. Many critics of globalization say that it is a major cause of poverty, that it opens developing countries to exploitation by big foreign corporations, and that it results in people in wealthy countries losing jobs when cheaper foreign imports put their companies out of business. The world is regulated by multinational corporations not accountable to any government.

        2. However, globalization helps economies grow – which means improving standards of living for billions of people around the world. Economic growth becomes an anti-poverty weapon. It means access to clean water, a safe house to live in, and a chance to educate their children to prepare for better future. Countries also enjoy greater political freedom.

     3. The U.S. economic boom of the 1990s was motivated by globalization. Open borders allowed new ideals and technology to flow in freely from around the globe. Living standards went up when consumers and businesses were able to buy from countries producing better made products at better prices. In addition, export-oriented jobs generally pay more than those that are dependent on the local economy.

   4. Globalization does benefit to some people. Access to technology and capital has created many new jobs for workers in developing countries. For example, millions of information technology jobs have been created in Ireland and India – not just in the U.S. Silicon Valley.

   5. On the other hand, the high-salary workers in developed countries with little or no education watched millions of jobs taken away by newly productive Third World workers. This means they need additional training and education to find new jobs.

Какие абзацы текста наиболее точно соответствуют смыслу утверждений (A - G)?

A.       Globalization benefits many people around the world by creating new jobs.

B.       Economic growth of developing countries is the antipoverty weapon.

C.       Globalization forces countries to open their economies to the world.

D.       Globalization improver standards of living for billions of people around the world.

E.       Globalization gives access to new ideas and technology.

F.        Globalization leads to exploitation of developing countries by big foreign corporations.

G.       In developed countries employees have to get additional training and education to find new jobs.

Text 10.

Прочтите T екст 10 и выполните задание  после текста.

GROSS DOMESTIC PRODUCT

     Gross Domestic Product or GDP is the amount of money a country makes from goods and services inside the country for a certain period of time, usually for a year.

       When GDP is calculated different sectors of economy are analyzed.

     In the United Kingdom the following sectors of economy are usually analyzed: manufacturing, services (financial, profes­sional and scientific services, leisure and tourism), energy (oil, natural gas, coal) and agriculture. In the United States the following sectors of economy are usually analyzed when the GDP is defined: construction and manufacturing; trade and finance; transport, communication and services; agricul­ture; and mining.

     Speaking, as an example, about one of the recent year's GDP figures, the following can be quoted:

     In the United Kingdom the services sector accounted for roughly 60 per cent of Gross Domestic Product. Manufacturing sector accounted for a small percentage of gross domestic product. Energy production sector accounted for about 8 per cent of GDP. Agriculture - only for 4 per cent of GDP. But the agri-cultural sector satisfies two-thirds of the country's needs. And only small fractions of the total population, about 2 per cent, are engaged in agriculture.

     In the U.S.A. the construction and manufacturing sector accounted for 40 per cent of GDP; trade and finance earned 25 per cent of GDP; transport, communication and services sector earned 20 per cent of GDP; agriculture and mining earned 5 per cent of GDP. By the way 10 per cent of the employed population of the United States is engaged in agriculture.

1. Ответьте на вопросы по тексту:

1. What is Gross Domestic product or GDP?

2. What sectors of economy are usually analyzed?

3. When GDP is calculated in the United Kingdom?

4. What can you say about GDP in the USA?

5. How many employed population of the United States is engaged in agriculture?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Валовой внутренний продукт, сумма денег, товары, производства, сельское хозяйство, торговля, горнодобывающая промышленность, цифры, энергетический сектор, процентная доля, удовлетворяет две трети потребности страны, строительство, занятое (=работающее) население.

3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:

Gross Domestic Product, UK economy, USA economy.

 

Text 11.

Прочтите T екст 11 и выполните задания после текста.

ECONOMY OF THE USA

     The United States of America is a highly developed industrialized country. Shipbuilding, electronics, automobile industry, aircraft industry, space research are highly developed in the States.

     Each region of the United States has characteristics of its own due to the differences in climate, landscape and geo­graphical position.

     Great Lakes, Atlantic Coast, Pennsylvania, New Jersey are biggest industrial regions of the country.

     The United States has a lot of mineral deposits or resources such as coal, gold, silver, copper, lead and zink. The south, especially Texas is rich in oil. The coalfields of Pennsylvania are rich in coal. There are plenty of coal mines.

     Illinois, Iowa, Nebraska is the richest farming region of America and it is known as the Corn Belt. The land is fertile and well watered. They grow mostly corn and wheat there. Much livestock is also raised here.

     There is a lot of fruit raising area. For example, California oranges, grapefruit, lemons, as well as other fruits, wines and vegetables are shipped all over the States and to other parts of the world. The most important crops grown in the States are also tobacco, soy-beans, peanuts, grapes and many others. There are a lot of large and modern cities, but a great proportion of the country consists of open land dotted with (усеяна) farmhouses and small towns. The usual average town, in any part of the United States, has its Main Street with the same types of stores selling the same products. Many American residential areas tend to have a similar look. As to big cities their centres or downtowns (деловые центры) look very much alike. Downtown is the cluster of skyscrapers (небоскреб) limitations of New York giants.

     New York City is die first biggest city of the States. Its population is more than eight million people. It is a financial and advertising business centre. It is also a biggest seaport of the Hudson River. Industry of consumer goods is also developed here.

     Chicago with a population of more than three and a half million is the second largest city in the U.S.A. It deals in wheat and other grains, cattle meat processing and manufacturing. Other big cities are Huston, an oil refining and NASA space research centre, New Orleans, a cotton industry centre, Los Angeles with Hollywood, Phyladelphia, a shipping com­mercial centre, Detroit, a world's leading motor car producer and many others.

1. Ответьте на вопросы по тексту:

    What industries are highly developed in the U.S.?

    What mineral deposits are there?

    What plants are grown in the U.S.? Why?

    What can you say about the usual average town?

2. Найдите в тексте эквиваленты слов и выражений:

   Благодаря различиям в климате; земли плодородны и хорошо орошаемы; выращивают

кукурузу и пшеницу; разводят много скота; большие площади заняты фруктовыми садами;         вывозятся в другие штаты и страны.

3. Что говорится в тексте о:

    The biggest industrial regions of the U.S.A., New York, Chicago, Huston, New Orleans

Text 12.

Прочтите T екст 12 и выполните задания  после текста.

UNITED STATES’ ECONOMY IN THE 21^st CENTURY

 The United States entered the 21st century with an economy that was bigger, and by many measures more successful, than ever. It endured a global depression in the first half of the 20th century, surmounted challenges of sharp inflation, high unemployment, and enormous government budget deficits in the second half of the century. The nation finally enjoyed a period of economic calm in the 1990s: prices were stable, unemployment dropped to its lowest level in almost 30 years.

The American economic system endured a continuous change. Its dynamism often has been accompanied by some pain and dislocation – from the consolidation of agricultural sector to the massive restructuring of the manufacturing sector that saw the number of traditional factory jobs fall sharply in the 1970s and 1890s. As American see it, however, the pain also brings substantial gains. Jobs may be lost, but they can be replaced by new ones in industries with greater potential – high –technology industries: computers and biotechnology, or in rapidly expanding service industries such as health care and computer software.

   Because of the huge size of its economy, the United States necessarily will be a major actor in global matters, such as ozone depletion, deforestation, marine pollution, climate change, global warming, and will influence the global economy. Its affluence also complicated its role. The U.S. has achieved a high standard of a strong economy, which by no means must be a prerequisite to social progress.

 

1. Ответьте на вопросы по тексту:

1. What economy did the USA enter the 21st century?

2. What did the USA endure in the first half of the 20th century?

3. What did the nation enjoy in the 1990s?

4. Why is the American economic system characterized by dynamism?

5. Why will the United States be a major actor in global matters?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Вступить в 21ый век, успешные меры, мировая депрессия, острая инфляция, высокая безработица, бюджетный дефицит, реструктуризация промышленного сектора, истощение озонового слоя, уничтожение лесов, загрязнение морей, глобальное потепление.

3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:

- global depression in the first half of the 20th century;

- a period of economic calm in the 1990s;

- changes in American economic system;

- global ecological problems.

PANASONIC

The Panasonic Corporation is a Japanese multinational consumer electronics corporation. It is based in Osaka, Japan. It specializes in electronics manufacturing and produces goods under a variety of names including Panasonic and Technics.

Panasonic started in 1918 first selling duplex lamp sockets. It operated factories in Japan and other parts of Asia through the end of World War II. Today it is one of the largest electronics manufacturers in the world, along with its main competitors Sony and Toshiba, with annual sales of about $ 114 billion. There are currently more than 630 companies including the parent company and its subsidiaries. 366,937 employees work for the corporation worldwide.

Panasonic consists of 14 business domain companies. Each company has its own production and sales divisions that respond to its own business segment, such as home appliances, office equipment, healthcare products, industrial equipment, original equipment for automobile brands such as Toyota, Honda and Subaru, and other electronic and consumer products. The photographic cameras launched by Panasonic are still on top along with other giants like Sony, and their professional cameras are the best.

In addition to electronics, Panasonic offers non-electronic products and services such as home renovation services.

1. Скажите, что обозначают следующие числительные:

14               630             1918            366,937       114 billion

2. Соотнесите слова из текста и их определения:

1.consumer         a) the necessary tools, clothing etc. for a particular purpose

2.variety             b) repair and improvement of a building

3.worldwide       c) a separate part of a large organization

4. domain           d) in all parts of the world       

5. division          e) an electrical machine that is used in the house          

6. segment         f) a person who buys goods or services

7. home appliance g) an area of interest

8. equipment      h) introduce something new e.g. a product

9. launch           i) a part of something

10. renovation   j) difference in quality, type or difference

3. Заполните пропуски подходящими словами из рамки:

Consists of ● extensive renovations ● goods ● business segment ● multinational ● equipment● division, variety ● business domains ● provide services ● launched ● home appliances ● respond to

1. The shop sells a large………..of……….from TV-sets to washing machines to electronic clocks.

2. Having 30 % of the market, the company is the leader in its………..

3. Panasonic is a large……….corporation operating all over the world.

4. The corporation……….. ……….. 630 companies which ………. a number of……….. ………. according to their main activities.

5. The advertising ……… has……….. a new brand of breakfast cereals onto the market. The brand is a big success.

6. The company’s head office is located in an old historical building which needs extensive ………….         

7. We produce industrial………for car manufacturers and……….after­-sale ………….          

8. The retailer offers a 25% discount on all electrical……….until the end of the week.

4. Ответьте на вопросы по тексту:

1. What kind of company is the Panasonic Corporation?

2. What does it produce?

3. Where is its head office?

4. Where does Panasonic operate?

5. What is the company’s structure? Which business domains is it active in?

6. What are the company’s main competitors?

 

Задание 8. Ниже приводятся профили компаний. Расскажите об одной из них, используя информацию из таблицы.

Name of company	VIRGIN	MOTOROLLA
Head office	London, UK	Chicago, USA
Business domains	Retail trade, cinema, hotels, communication, financial services, investments, travel.	Mobile phones, electronic systems, components and services, two-way radios, defence and space electronics, computers.
Main markets	23 countries including the USA, the UK, Europe, Australia, Japan.	Worldwide
Annual sales	£ 3 billion	$ 30.2 billion

 

Text 16.

Прочтите T екст 16 и выполните задания после текста.

PROFIT

 “Profit” in everyday life means advantage or good obtained from something. Besides, it can mean money gained in business.

“Profit” for an accountant means simply the difference between total receipts and total costs. For the economist “profit” has a much wider meaning. It is the revenue derived from the use of resources minus the opportunity cost of using those resources.

The economist attaches a cost to the use of retained earnings, since they could have yielded revenues if used outside the business. Besides, the economist would value the time of owner managers in accordance with what they could have earned outside the business.

Profit is derived by selling a product for more than the cost required to produce or acquire it. Some consider the pursuit of profit to be the essence of capitalism.

Opponents of capitalism often protest that private owners of capital do not remunerate laborers the full value of their production but keep a portion as profit, claiming this to be exploitative. However, defenders of capitalism argue that when a worker is paid the wage for which he agreed to work, there is no exploitation, especially in a free market where no one else is making an offer more desirable to the worker; that "the full value of a worker's production" is based on his work, not on how much profit is created.

1. Ответьте на вопросы по тексту:

1. What is profit?

2. What is profit for an accountant?

3. What does an economist take into account to calculate profit?

4. What is essential characteristic of capitalism?

5. What do opponents of capitalism protest about?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Прибыль, различные понятия прибыли, полученная выручка, получение прибыли, реализация прибыли, продажа продукта, частные собственники, полная стоимость, заработная плата.

Text 17.

Прочтите T екст 17  и выполните задания после текста.

TAXATION AND TAX SYSTEM

     Taxation is the process by which the people pay the expenses of carrying on the government. Many kinds of taxes are used in the world. The main taxes can be divided into taxes paid on income and capital, called “direct” taxes and those paid when money is spent, called “indirect” taxes. Indirect taxes are paid on goods and services.

The taxes are paid by the shops or manufactures, but then passed on to the consumers in the form of higher prices. The advantage of this tax is that it is directly in line with inflation. If the prices rise, so does the tax.

TAX a rate or sum of money levied upon assets or real property (property tax), or income derived from wages, etc. (income tax), or upon the sale or purchase of goods (sales tax).

VALUE ADDED TAX is a tax imposed upon the difference between the cost of an asset to the taxpayer and the present fair market value of such asset; a tax based on a percentage of the value of the property subject to taxation, as opposed to a specific tax, which is a fixed sum applied to all of a certain class of articles.

INCOME TAX is imposed upon income received which is recognized for tax purposes by the taxpayers, reduced by the allowable deduction and credits.

PROPERTY TAX generally, tax imposed by municipalities upon owners of property within their jurisdiction based upon the value of such property.

SALES TAX a tax generally imposed by state or local government on the sale of certain items that are generally not for resale.

UNIFIED ESTATE AND GIFT TAX in the USA a federal tax imposed upon the net value of an estate and on gifts of certain amounts. The transferor is liable for the gift taxes but if the transferor fails to pay the gift tax, the transferee may be held liable for its payment.

1. Ответьте на вопросы по тексту:

1.       What is a tax?

2.       What is Value Added Tax imposed upon?

3.       What Income Tax imposed upon?

4.       What tax is paid based upon the value of property?

5.       What happens if the transferor fails to pay the gift tax?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

   Налог, сумма денег, взимаемая с…, налог на доход, налог на собственность, налог с продаж, налог на добавленную стоимость, налог накладывается на…, рыночная стоимость, налогоплательщик, владельцы собственности, единый налог на наследование и дарение.

Text 18.

Прочтите T екст 18  и выполните задания после текста.

TAXES IN THE UK

Companies pay corporation taxes nine months after the end of the accounting period. Corporation taxes are charged for a financial year (also called fiscal year) which runs from 1 April to the following 31 March.

     Income tax and capital gains tax are charged for a tax year, or year of assessment.

     Individuals usually pay taxes in two equal installments on 1 January and 1 July. Usually taxpayers are given 30 days to pay from the date of issue of an assessment. 

     Employees pay taxes in a different way. When an employee takes a new job he has to give his new employer his P.45. This is a document which shows the employee's tax coding and the amount of tax he has paid so far in the tax year.

     Employees are taxed under PAYE system which means Pay as You Earn. Every employee has the tax deducted weekly or monthly. The deductions are calculated by reference to the employee's tax coding. This information is supplied to the employer by the tax office.

1. Ответьте на вопросы по тексту:

1.       What are direct and indirect taxes?

2.       What is a fiscal year? How long is it?

3.       What taxes are paid by corporations?

4.       What taxes are paid by employees?

5.       What is P.45?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

   Налогообложение; оплачивать расход; налоги платятся с дохода, корпоративный налог, после окончания отчетного периода, налоги взимаются за финансовый год, налог на доход, работники, налоговый код, вычитаемый налог, вычеты рассчитываются, налоговый орган.

3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:

Taxation, direct taxes, indirect taxes, higher prices, income tax, P.45.

Text 19.

Прочтите T екст 19  и выполните задания после текста.

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:

•         Sales •         Trading profit •         Depreciation •         Rent received

•         Interest paid •         Profit before tax •         Tax •         Profit after tax

•         Dividends •         Profit retained •         Earnings per share

     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 value or book value of the company.

 

1. Дайте русские эквиваленты следующих терминов:

        

profit and loss statement balance balance sheet  trading profit

rent received interest paid  profit before tax

profit retained accounts receivable merchandise on hand

        

2. Заполните пропуски словами из текста:

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.

TERMS OF PAYMENT

Offers usually state the terms on which the goods are to be paid or terms of payment.

Terms of payment usually mean the currency, time of payment, mode of payment and many details.

In foreign trade transactions various modes of payment are practised, among which the most popular are as follows:

– by a banker's transfer;

– by a letter of credit;

– for collection;

– by drafts;

– on an open account.

Sometimes mixed terms are practiced. That depends on the value of the goods, volume of the goods, time of delivery and many other factors.

Here is an example of how terms of payment can be stipulated in the offer for some expensive sophisticated equipment:

We propose the following terms of payment...

Ten percent of the total sum should be paid in advance by telegraphic banker's transfer.

Fifty percent of the total sum should be paid by telegraphic banker's transfer within 30 days after your bank receives shipping documents.

Forty percent of the total sum should be paid by drafts at 90 days' sight.

1. Ответьте на вопросы по тексту:

1. Do offers usually state terms of payment?

2. What particulars do terms of payment cover?

3. What terms of payment are practiced in foreign trade?

4. On what does the choice of terms of payment depend?

5. What example of terms of payment is quoted in the text?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Предложение, условия платежа, товары оплачиваются, сделки международной торговли, способы платежей, банковский перевод, аккредитив, валюта на инкассо, тратта (вексель), по открытому счёту, ценность товара, объем товара, время доставки, общая сумма, произвести предоплату, погрузочные документы.

3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:

Terms of payment, modes of payment. 

Text 22.

Прочтите T екст 22  и выполните задания после текста.

COMMERCIAL INVOICES

Commercial invoices are usually issued by sellers or sellers' banks after the goods are shipped. Together with shipping documents invoices are usually sent to the buyers’ bank for payment. Commercial invoices generally contain the following information:

– number and date of the invoice;

– number and date of the contract;

– date of delivery;

– number and date of the transport document;

– description of the goods;

– price per unit;

– quantity;

– total amount to be paid.

Here is a part of a specimen invoice:

Invoice No R04-22

Date: 27 November, 1994

Contract Reference: Contract 32-1 of 4 September, 1994

Payment terms: by letter of credit

Sold to: Petro Co., Liverpool, England

Shipped: by Hafta Co., Liverpool, England

Vessel: Alexander Pushkin

Date of shipment: 20 November, 1994

Port of shipment: Riga

Port of destination: Liverpool

Description: Chemicals ST, CIF Liverpool

Quantity: 5000 kg.

Unit price: GBP 175.00 per kilo

Total amount: GBP 875, 000. 00

Currency: English Pound Sterling

Bank: United Bank, Liverpool

1. Ответьте на вопросы по тексту:

1.    When are commercial invoices issued?

2.    What information is usually included in the invoice?

3.    Look at the part of the specimen invoice n the text above. When were the goods shipped?

4.    How were the goods paid? How much goods were shipped?

5.    What is the price per unit and the total amount to be paid?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

   Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки, порт назначения, наименование товара, цена за единицу; цена за тонну; общая сумма к оплате, валюта.

РАЗДЕЛ 6. Маркетинг

UNIT 6. Marketing

Text 23.

Прочтите T екст 23  и выполните задания после текста.

MARKETING

Marketing includes all the business activities connected with the movement of goods and services from producers to consumers. Sometimes it is called distribution. On the one hand, marketing is made up of such activities as transporting, storing and selling goods and, on the other hand, a series of decisions you make during the process of moving goods from producer to user. Marketing operations include product