Тренировочное упражнение № 1

ДЛЯ СТУДЕНТОВ ОЗО СПЕЦИАЛЬНОСТИ «БУХГАЛТЕРСКИЙ УЧЕТ, АНАЛИЗ И АУДИТ» ПОП

 

Некоторые слова и выражения, которые встретятся в тренировочных упражнениях.

Activity - деятельность account - счет advertisement - реклама accept - принимать available- доступный attempt- пытаться annually – ежегодно agreement – соглашение amount – величина, сумма applicant - претендент (на работу) approximately - приблизительно	Borrow - занимать, одалживать bull - дилер на бирже, ожидающий, что цены поднимутся bear - дилер на бирже, ожидающий падения цен on behalf of smb - от имени кого-либо по ч-л поручению
Сheck- проверять, проверка сomplete – заканчивать, завершать completeness- законченность currency- валюта cash dispenser- банкомат complicated - сложный constitute- составлять cash- наличные connect – соединять contribute - делать вклад charity - благотворительность competitive - конкурентоспособный СV -Curriculum Vitae – автобиография (англ.) to collaborate - сотрудничать	Describe - описывать determine- определять disguise - скрывать deal, transaction - сделка demand – требование
Expect- ожидать earn- зарабатывать estimate- оценивать expenditure- расход exercise – выполнять	Further- дальше fixed – твердый, фиксированный floating currency – плавающая валюта
Government - правительство goods- товары	Hope - надеяться
Involve - вовлекать, привлекать increase - возрастать, увеличиваться interest - процент interest rate - учетная ставка insurance - страхование to issue shares - выпускать акции income - доход	Joint – совместный joint venture – совместное предприятие
Launder- стирать, мыть low- низкий loan- заем lend- одалживать (lent-past) legal- юридический look for – искать lawyer – юрист	Merge - сливаться mortgage- закладная manual work – физический труд
Notice - уведомление	Offer- предлагать origin – происхождение opportunity – возможность omit - упускать, пренебрегать otherwise – иначе
Profit- прибыль private- частный payment – оплата, платеж profitability – доходность production cost – заводская себестоимость perks - дополнительные льготы prudence - предосторожность promissory note - вексель, долговое обязательство poverty - бедность	Responsible- ответственный resell- перепродавать reduce- снижать, уменьшать require- требовать retire- уходить на пенсию, в отставку retail- розница, розничный rate – ставка receive – получать representatives=reps–торговые представители remain - оставаться to raise – получить refuse - отказаться
Security- безопасность, ценная бумага share- акция settlement day- расчетный день sales- продажа stock exchange- фондовая биржа save- экономить, сберегать shareholder- акционер statement- отчет state-of-the-arts - передовой select- выбирать salary - з/плата служащих suspicion - подозрение to sign - подписать to settle an accountant - оплачивать счет	Take over- захватывать take over - захват tax avoidance- избежание налогов tax evasion - уклонение от уплаты налогов transaction - сделка
Void - недействительный	World-wide- всемирный withdrawal – снятие, изъятие, отзыв

	Gerund (герундий)	Participle I (причастие I)	Participle II (причастие II)
Подлежащее	Leading a team is a key management function – Руководство (руководить) коллективом – главная функция управления.
Часть сказуемого		National bank is still growing – Национальный банк все еще расширяется. (Continuous)	1) New customers of the bank have opened a deposit account – Новые клиенты банка открыли депозитный счет. (Perfect) 2) Payment is guaranteed – Оплата гарантируется. (Passive)
Дополнение	I remember meeting him at the conference – Я помню, что встречал его на конференции.
Определение	There are two general reasons for using a bank account – Есть две причины использовать банковский счет/ для использования банковского счета.	The growing output helped our company to take the leading place on the world market – Растущий выпуск продукции помог нашей компании занять ведущее место на мировом рынке.	Imported goods are subject to tariffs – Ввозимые товары подвергаются тарификации.
Обстоятельство	Banks make their profit by lending money – Банки получают прибыль, одалживая деньги.	The clerk helps customers to manage their financial affairs acting on their behalf – Служащий помогает клиентам управлять их финансовыми делами, выступая от их имени.	Pressed for time, I couldn’t even drop into the bank – Так как у меня не было времени, я не смог даже забежать в банк.

Banking

Bank is an organization that holds money, important documents and other valuables in safe keeping, and lends money at interest. It may also arrange mortgages and insurance, and be involved in a number of financial trading activities.

Quintrop, one Northland’s leading banks is to begin exporting computerized banking systems to the USA, Europe and the Far East. The bank, which is well-known for being at the forefront of electronic banking, is confident that there is a world-wide market for its state-of-the-arts solutions to the rapidly changing needs of international banking. «What we intend to do», says Managing Director John Seddon, «is to make available the bank of tomorrow, that is a one-location bank which can meet all banking needs, business and retail, on the spot, by means of banking know-how combined with advanced computer technology.» Quintrop’s rise to electronic market leadership began in 1985, when it established a subsidiary company, Quintrop Computer Services, for the sole purpose of selecting hardware, developing sophisticated software applications and building a comprehensive on-line network for the bank.

All the bank’s 260 domestic branches have been connected to the network since 1989, shortly after which the key branches abroad in London, Hong-Kong and Bermuda went on-line. The bank’s other international branches in 21 countries were linked to the network in 1990. More than 2,000 AJS/500 terminals have been installed in the network, with control and data being concentrated at the host side.

A portfolio and trust management system is also available, which includes a securities facility providing an on-line real-time connection to the stock-exchange. Purchases can be made via a terminal, and the whole operation is paperless. A feature which Quintrop is developing as part of its concept of tomorrow’s bank is a display service whereby customers will be able to interface personal computers directly with the bank’s network by means of the telephone line and a modem. The up-to-the-minute information thus available will include direct linking facilities via the modem to domestic and foreign exchanges.

The bank’s priority investments in electronic banking have produced what Seddon describes as «advanced equipment and systems, which have facilitated increased administrative control, rationalization of clerical duties, and expanded information gathering capabilities, all of which means quicker, more reliable, and increased customer services».

Слова к тексту «Banking»

valuables -ценности

mortgage - ссуда для покупки дома

insurance - страхование

to involve - вовлекать

to be involved - быть вовлеченным

confident - уверенный

state-of-the-arts – современный, соответствующий последнему слову науки и техники

to intend - намереваться сделать что-то

on-location - размещенный на одной площадке в одном месте

to meet - удовлетворять

on the spot - на месте

subsidiary - дочернее предприятие

hardware - электронная и механическая часть компьютерной системы, «железки»

sophisticated software application - сложное программное приложение

comprehensive - всесторонний, подробный, исчерпывающий

on-line - интерактивный, подключенный, оперативно-доступный

go on-line - присоединяться к сети

install - инсталлировать, устанавливать

via - через, посредством чего-либо

a securities facility - программное приложение и связь для работы с ценными бумагами

portfolio - «портфель» ценных бумаг

real-time - в реальном времени

stock exchange - биржа

purchases - покупки

to interface - связывать, соединять с компьютером

direct linking facilities - средства прямой связи

to facilitate - облегчать, помогать, способствовать

corporate - корпоративный, акционерный

capability - способность

Типы условных предложений

	Условие	Следствие
0 тип	If подлежащее + сказуемое... в Present Simple	подлежащее + сказуемое... в Present Simple
	И условие, и следствие относятся к настоящему времени
	If you need money Present Simple Если вам нужны деньги,	the bank can lend you some Present Simple банк может одолжить вам
1 тип	If подлежащее + сказуемое... Present Simple	подлежащее + сказуемое... Future Simple
	И условие, и следствие относятся к будущему
	If he reduces the price Если он снизит цену,	I will buy the house я куплю дом.
2 тип	If подлежащее + сказуемое... Past Simple Ifhe had money Если бы у него были деньги,	подлежащее + сказуемое... would + инфинитив he would buy a car. он бы купил машину.

Например:

	If you pay within seven days you receive a discount.	Если вы платите в течение 7 дней, вы получаете скидку.
I	If you pay within seven days you will receive a discount.	Если вы уплатите в течение 7 дней, вы получите скидку.
II	If you paid within seven days you would receive a discount.	Если бы вы уплатили в течение 7 дней, вы бы получили скидку.

Sales Manager

$ 29,500 plus car

Our client manufactures leisure clothing (1) which is distributed to major high-street retailers. We have a vacancy for a Sales Manager (2) ______ will be responsible for the overall control of a Sales Department (3) ______ consists of 15 representatives.

We are looking for someone (4) ______ is a success in sales and (5) _______ will be able to motivate the sales team. This is a job (6) ______ will involve a great deal of dedication, flair, and enthusiasm, and priority will be given to applicants (7) _______ have experience in the retail clothing sector. We are offering a salary (8) ______ is highly competitive, and perks (9) ______ include a company car, free health insurance, and generous pension contributions.

If you would like to work for an organization (10) ______ is expanding fast, and (11) _______ can offer you the chance to fulfil your potential, send your CV to:

Peter Hodgson & Co, 28 Barton Road,

Kingston-upon-Thames, Surrey KT2 5 EE

Peter Hodgson & Company Human Resource Consultants

Контрольная работа № 2

Текст № 1

Money and Banking

1. All values in the economic system are measured in terms of money. Our goods and services are sold for money, and that money is in turn exchanged for other goods and services. Coins are adequate for small transactions, while paper notes are used for general business. There is additionally a wider sense of the word ‘money’, covering anything which is used as a means of exchange, whatever form it may take. Originally, a valuable metal (gold, silver or copper) served as a constant store of value, and even today the American dollar is technically ‘backed’ by the store of gold which the US government maintains. Because gold has been universally regarded as a very valuable metal, national currencies were for many years judged in terms of the so-called ‘gold standard’. Nowadays however national currencies are considered to be as strong as the national economies which support them.

2. Valuable metal has generally been replaced by paper notes. These notes are issued by governments and authorized banks, and are known as ‘legal tender’. Other arrangements such as cheques and money orders are not legal tender. They perform the function of substitute money and are known as ‘instruments of credit’. Credit is offered only when creditors believe that they have a good chance of obtaining legal tender when they present such instruments at a bank or other authorized institution. If a man’s assets are considerable, then his credit will be good. If his assets are in doubt, then it will be difficult for him to obtain large sums of credit or even to pay for goods with a cheque.

3. The value of money is basically its value as a medium of exchange, or, as economists put it, its ‘purchasing power’. This purchasing power is dependent on supply and demand. The demand for money is reckonable as the quantity needed to effect business transactions. An increase in business requires an increase in the amount of money coming into general circulation. But the demand for money is related not only to the quantity of business but also to the rapidity with which the business is done. The supply of money, on the other hand, is the actual amount in notes and coins available for business purposes. If too much money is available, its value decreases, and it does not buy as much as it did, say, five years earlier. This condition is known as ‘inflation’.

4. Banks are closely concerned with the flow of money into and out of the economy. They often co-operate with governments in efforts to stabilize economies and to prevent inflation. They are specialists in the business of providing capital, and in allocating funds on credit. Banks originated as places to which people took their valuables for safe-keeping, but today the great banks of the world have many functions in addition to acting as guardians of valuable private possessions.

5. Banks normally receive money from their customers in two distinct forms: on current account, and on deposit account. With a current account, a customer can issue personal cheques. No interest is paid by the bank on this type of account. With a deposit account, however, the customer undertakes to leave his money in the bank for a minimum specified period of time. Interest is paid on this money.

6. The bank in turn lends the deposited money to customers who need capital. This activity earns interest for the bank, and this interest is almost always at a higher rate than any interest which the bank pays to its depositors. In this way the bank makes its main profits.

7. We can say that the primary function of a bank today is to act as an intermediary between depositors who wish to make interest on their savings, and borrowers who wish to obtain capital. The bank is a reservoir of loanable money, with streams of money flowing in and out. For this reason, economists and financiers often talk of money being ‘liquid’, or of the ‘liquidity’ of money. Many small sums which might not otherwise be used as capital are rendered useful simply because the bank acts as a reservoir.

8. The system of banking rests upon a basis of trust. Innumerable acts of trust build up the system of which bankers, depositors and borrowers are part. They all agree to behave in certain predictable ways in relation to each other, and in relation to the rapid fluctuations of credit and debit. Consequently, business can be done and cheques can be written without any legal tender visibly changing hands.

I. Прочитайте и устно переведите текст «Money and Banking».

II. Из 1 и 2 абзацев текста выпишите 2 предложения во времени Present Indefinite Passive и 2 предложения во времени Present Perfect Passive и переведите их на русский язык. Например: This condition is known as «inflation». - Это состояние

известно как «инфляция».

Once organizational structure has been established, areas of activities must be clearly defined. - Когда организационная структура установлена, должны быть четко определены сферы деятельности.

III. В следующих предложениях из текста найдите причастие I и причастие II в функции определения. Выпишите их и переведите на русский язык. Например: Here’s our banks brochure listing the countries and the limits

they’ll accept... brochure listing the countries... - брошюра, перечисляющая страны... (Part I).

You can use Eurocheques in all listed countries... in all listed countries... -... во всех перечисленных странах... (Part II).

1. There is additionally a wider sense of the word «money», covering anything which is used as a means of exchange, whatever form it may take.

2. The demand for money is reckonable as the quantity needed to effect business transactions.

3. An increase in business requires an increase in the amount of money coming into general circulation.

4. The bank is a reservoir of loanable money with streams of money flowing in and out.

IV. Выпишите из 2, 4, 7 абзацев текста придаточные предложения с that, when, which, who и переведите их на русский язык.

V. Определите тип (0, I, II) следующих условных предложений, взятых из текста и переведите их на русский язык.

1. If a man’s assets are known to be considerable, then his credit will be good.

2. If his assets are in doubt, then it will be difficult for him to obtain large sums of credit.

3. If too much money is available, its value decreases, and it does not buy as much as it did, say, five years earlier.

4. If the customers didn’t keep their money on the deposit accounts the bank wouldn’t be able to make its profits.

VI. Выпишите из текста: 1) 3 словосочетания с инфинитивом, отвечающим на вопрос зачем? для чего? (2,3,4 абзацы)

Например:... to obtain large sums of credit...

чтобы получить большую сумму кредита

2) 2 словосочетания с инфинитивом, отвечающим на вопрос что делать? что сделать? (7 абзац)

Например: The method permits you to reach a consensus on a joint

decision... Метод позволяет вам достичь согласия...

 

 

VII. Подберите в тексте антонимы к следующим словам:

Paper notes - (1 абзац)

Foreign currencies - (1 абзац)

Liabilities - (2 абзац)

Supply - (3 абзац)

Increase - (3 абзац)

Sell - (3 абзац)

Maximum - (5 абзац)

Borrow - (6 абзац)

Lower rate - (6 абзац)

Flow in - (7 абзац)

Credit - (8 абзац)

VIII. Подберите соответствующие объяснения терминaм из текста.

1. «Purchasing power»	a) If too much money is available, its value decreases, and it does not buy as much as it did, say, five years earlier.
2. «Legal tender»	b) The value of money as a medium of exchange.
3. «Instruments of credit»	c) The willingness and ability to offer goods for sale.
4. «Inflation»	d) Paper notes issued by governments and authorized banks.
5. «Liquidity» of money	e) The streams of money flowing in and out of the bank.
6. Supply	f) Cheques and money orders performing the function of substitute money.
7. Demand	g) The willingness and ability of consumers to purchase goods and services.

 

IX. Письменно переведите 5 и 6 абзацы текста ‘Money and Banking».

X. Запомните слова и выражения из текста.

transaction - сделка

exchange - обмен

valuable - ценный

currency - валюта

coins - монеты

paper notes - бумажные деньги

cheque - чек

assets - активы

purchasing power - покупательная способность

supply and demand - предложение и спрос

increase - увеличиваться

decrease - уменьшаться

increase - рост

circulation - денежное обращение

flow of money - денежный поток

fund - фонд

private possessions - личное имущество

Текст № 2

Remuneration

I. Прочитайте текст. Подберите к подчеркнутым словам и выражениям из текста аналогичные по смыслу слова и выражения из данных в рамке.

Например: 1 deducted

cash deducted incentive

commission evaluate increments

salary executive directors earning potential

cost-of-living allowance fringe benefit salespeople

 

Most of the full-time employees at our headquarters in Manchester earn an annual salary, divided into twelve monthly payments. Income tax is automatically (1) subtracted from the salary each month, along with National Insurance contributions. The staff in our London office also receive a London (2) weighting, because living and working in the capital is more expensive. Unlike many public sector jobs (civil servants, teachers, nurses, and so on) our staff do not receive (3) automatic increases to their salary every year. Pay rises are given according to merit, and there is no fixed pay-scale. We have an appraisal system in which the managers (4) assess the performance of their subordinates every December. The (5) senior managers are also paid a bonus at the end of the year if the financial results are good, on top of their basic (6) remuneration, which is already rather high.

The sales force earn a basic salary, plus (7) a percentage of the value of their sales, which is obviously an (8) encouragement to higher productivity. On the other hand, the (9) reps do not receive overtime pay if they work long hours. The (10) potential income of the most successful ones is higher than that of some of the managers.

The hourly paid staff-cleaners, canteen workers, and so on - receive their wages in (11) notes and coins in a pay packet every Friday. Of course this is after all deductions such as tax and insurance contributions.

Because we are in the insurance business we all get at least one (12) perk - cheap insurance policies.

Reps = sales representatives

II. Найдите в тексте английские эквиваленты следующих русских слов и выражений:

1) служащие, работающие на полный рабочий день

2) ежегодная заработная плата

3) подоходный налог

4) заслуга

5) подчиненные

6) премия

7) процентное отношение

8) высокая производительность труда

9) оплата за сверхурочную работу

10) дополнительные льготы

III. Составьте правильные по смыслу предложения из колонок таблицы.

• Weighting • Commission • Annual automatic increases to the salary • Wages • Salaries

is are

paid to

people working in a public sector the hourly paid staff employees   people working in capital sales representatives

 

 

 

Текст № 1

TODAY’S BANK SERVICES

For most people the first banking service they take up is a cheque account.

The cheque account provides:

· a safe place for money

· a quick and simple way to withdraw cash for your everyday needs

· a convenient way to make all the payments you need to other people or other organisations

With your cheque account comes your cheque book – and also (by arrangement) your cash dispenser card and your Cheque guarantee card.

Bank cards

“Plastic cards” available to bank customers include cheque guarantee card, credit cards and debit cards – all of which can help you pay for goods and services without carrying cash. This is an area which is rapidly developing and new products are always coming onto the market.

Savings for future

The banks offer a wide range of savings accounts. The interest paid varies according to the amount of savings in the account and the length of notice required for withdrawal. Generally, the more you save, the higher the interest rate is.

With some savings accounts you can combine the convenience of a cheque book, with interest, as long as you keep a certain balance in the account.

Credit cards

Used wisely, credit cards are a convenient way of making purchases at the point-of-sale, while paying for them later. They are not a recommended way of borrowing money since the interest charged is relatively high.

Loans

For large purchases, or for when you want to spread the cost over a long period of time, a personal loan could be more suitable. Sometimes you can arrange a shorter term overdraft with bank. Loans can also be arranged for specific needs – such as a home improvement loan. And of course the largest most important loan of all – for most of us – is the mortgage – a loan to buy a home over a period of perhaps 25 years.

Nowadays more and more people are going abroad – whether for business or holiday. The banks provide a service here through supplying foreign currency, travellers cheques and eurocheques, together with advice on your trip.

Текст № 2

Current accounts

· What is a current account?

The current account is an account for everyone. It is an account for receiving money from other people: wage-earners can have their wages paid into the account and businessmen can receive money from their customers.

The current account is an account for paying your bills rent, subscriptions and other expenses. It’s the account with our cheque service. If you want to pay money to someone you just write a cheque or send us a credit transfer.

The current account is an account for keeping your money safe. If you keep money in your current account you can go shopping without having to carry cash around with you. When you want to make a payment you simply fill in the amount on a cheque and hand it, together with your cheque card, to the cashier in the shop.

· How do you know what’s in your account?

We’ll send you regular statements telling you exactly what has been debited or credited to your account.

· What are the other advantages?

As a current account holder you can make use of all our other banking services. You can send money abroad, buy and sell stock and shares place standing orders or authorise direct debits. You will be welcome to apply for an overdraft or other loan facilities. We’ll always be around to help you in all money matters.

· How much does it cost?

There will be a small basic charge every entry month and an even smaller additional charge for every entry. The charges are debited once a quarter and will appear on your bank statement. We are sure you’ll soon find out that your current account saves you a lot more money that it costs.

Savings accounts

· What is a savings account?

The savings account is an account for money that you do not need for day-to-day expenses. You can open a savings account with as little as 5.00 DM. Whenever you want to save a sum of money you just go to the bank and pay it in.

Every private customer should have a savings account as a basis for major investments or to cope with unexpected expenses. Many parents open savings accounts for their children.

If you need money you can withdraw up to 2,000 DM in any 30 days without having to give notice. If you need more than 2,000 DM you have to give three month’s notice or you will lose interest.

· How do you know what’s in your account?

When you open your savings account you receive a passbook or savings book. Every deposit and withdrawal is entered in it. So you always have a complete written record of everything that happens to your account. The interest that your money earns is also recorded.

· What are the advantages?

Any money put into your savings account begins earning interest from the day we receive it. The interest rate may vary from time to time according to the long-term money market rate, but we aim to keep it as high and as constant as possible.

You can pay money into your savings account at any branch of the national Bank throughout the country. And you can withdraw up to 2,000 DM on demand at any National Bank branch, as long as you bring your passbook.

· How much does it cost?

Savings accounts are free of charge. We think this makes them even more profitable for you.

· Anything else to think about?

You can earn a higher rate of interest if you arrange for special periods of notice, e.g. one, two or four years.

As a current account holder you can place a standing order with us for regular transfers to your savings account. You can even tell us to transfer on a certain day of each month all the money that is left in your current account on that day.

Текст № 3

CREDIT CARDS

Credit cards are issued by credit card companies working closely with all the main banks. When a credit card company lets you have a credit card it assumes that you are a responsible person who will be able to afford the purchases you make using the card.

Every credit card holder is given a credit limit. You can’t owe more than this figure at any time.

Each bank does not actually run its own credit card scheme. Instead, separate credit card operations – such as Access and Visa – have been set up by the banks working together. The two worldwide schemes are Mastercard and Visa.

Your bank is probably linked to one of these credit card companies. So your credit card may have Visa on it – with the name of your bank also appearing.

A credit card enables you to purchase goods or services immediately (shop, restaurant, garage, etc.) without using cash or a cheque. The main purpose of credit cards is convenience in paying for something.

The supplier of these goods and services must belong to one of the credit card schemes. There are over 250,000 which do - displaying a sign for the particular schemes to which they belong.

 

 

Each supplier has a limit for credit card purchases. Beyond this amount, it will have to check with the credit card company by phone before accepting your credit card – a protection against fraud. Each time you use a credit card, you sign a sales voucher made up of three copies:

you are given one copy for your records

another copy is kept by the supplier

the third copy is paid into the supplier’s bank account - and from there it goes to the credit card company’s head office.

The credit card company will send you a statement of what you owe every month. You should check each voucher you have kept with the figure on the statement.

The statement will clearly show the date on which you should pay in full the amount you owe if you are avoid paying interest. So in effect you can get free credit for the period running from the date of your purchase to the date when the statement says your payment should be received.

If you don’t pay in full by the date indicated you will be charged interest. So, to avoid paying interest, you will have to repay the full amount each month. In any case you will have to pay back a minimum amount each month and this amount is indicated on your statement.

For example: If you use your credit card the day after your statement date, you would have more than 50 days’ free credit before paying.

Текст № 4

EUROCHEQUES

Eurocheque – together with the Eurocheque card - can be used throughout Europe – at location identified by the red and blue EC symbol. You can use them:

· in banks – to obtain foreign currency

· in retails outlets (hotels, shops, restaurants) to pay for goods and services

How it works

· You obtain your Eurocheque Card plus Eurocheques you need from your bank. (No charge is made for the Eurocheque)

· A fee is charged for your card (which is usually valid for three years).

· Each Eurocheque is valid/guaranteed for a maximum of 100 pounds when presented with a Eurocheque Card.

· You write out each Eurocheque in the local currency.

· Each transaction you make using Eurocheques will be debited to your current/personal account – and will show up on your statement converted into pound sterling.

Credit cards

You can use a credit card abroad in just the same way as here in the UK.

All outlets displaying the Eurocard, “Mastercard or “Visa” symbol will accept any credit cards you have obtained through your bank.

When you use a credit card, the sales voucher you sign is made out in the local currency. It is converted to pounds when the credit card company gets its copy of the sales voucher.

Rate of exchange

What your pounds will buy abroad depends very much on the exchange rate at the time between the pound and the foreign currency of the country where you are on holiday. You can find details of the current exchange rate from newspapers, travel agents or banks before you set off, but remember by the time you arrive at your destination the rate could have changed.

Changing your money

You can find money-changing facilities in places such as: Ports, Airports, Banks, Bureaux de Change, Hotels, Camp sites, Department stores.

Текст № 5

AUTOMATIC CASH DISPENSERS

Many customers see cash dispensers as a welcome alternative to making withdrawals at the counter. Here is an extract from a brochure which Barclays Bank gives its current account holders to explain how their machines work.

Barclays cash dispensers

Текст № 6

TRAVEL ABROAD

Planning ahead

Think about your holiday money well beforehand.

How will you pay abroad

The bank provides a range of services specially designed for the holiday-maker going abroad. Most holiday-makers ’ needs should be covered by a “mix” of two or more of the following:

· cash(foreign currency)

· travellers’ cheques

· eurocheques (+ Eurocheque Card)

· credit card

Cash

It’s best to order the currency you need from your bank well in advance. Some countries have restrictions on the amount of currency you can take in and bring out and your bank will advise you about these.

Travellers’ cheques

You can buy sterling (pounds) travellers’ cheques from the bank before you go on holiday. They are supplied in denominations of 10, 20, 50 and 100 pounds – and each cheque will have its own Identification number. (You will get a “pack” made up of the denominations you ask for.)

You will be asked to sign each cheque. (to provide a sample signature for when you want to cash them.)

You can also buy travellers’ cheques in major currencies. If you were going to, say, America it might be advantageous to take dollar travellers’ cheques – your bank will advise you on this. Each cheque can be changed into cash – foreign currency – once you are abroad. You can also use them to pay bills in hotels.

Security

Travellers cheques provide some extra security for the holiday maker.

If you lose them, you should be able to get them refunded or replaced so long as you:

· had signed each cheque when you secured them from your bank

· hadn’t countersigned them

So remember:

· make a note of the Identification number and value of each cheque (keep this record separate from the cheques themselves).

· make a note of the telephone number of your bank as well. This will speed up the process of replacing any cheques which are lost or stolen.

Never countersign your cheques in advance.

 

 

ДЛЯ СТУДЕНТОВ ОЗО СПЕЦИАЛЬНОСТИ «БУХГАЛТЕРСКИЙ УЧЕТ, АНАЛИЗ И АУДИТ» ПОП

 

Некоторые слова и выражения, которые встретятся в тренировочных упражнениях.

Activity - деятельность account - счет advertisement - реклама accept - принимать available- доступный attempt- пытаться annually – ежегодно agreement – соглашение amount – величина, сумма applicant - претендент (на работу) approximately - приблизительно	Borrow - занимать, одалживать bull - дилер на бирже, ожидающий, что цены поднимутся bear - дилер на бирже, ожидающий падения цен on behalf of smb - от имени кого-либо по ч-л поручению
Сheck- проверять, проверка сomplete – заканчивать, завершать completeness- законченность currency- валюта cash dispenser- банкомат complicated - сложный constitute- составлять cash- наличные connect – соединять contribute - делать вклад charity - благотворительность competitive - конкурентоспособный СV -Curriculum Vitae – автобиография (англ.) to collaborate - сотрудничать	Describe - описывать determine- определять disguise - скрывать deal, transaction - сделка demand – требование
Expect- ожидать earn- зарабатывать estimate- оценивать expenditure- расход exercise – выполнять	Further- дальше fixed – твердый, фиксированный floating currency – плавающая валюта
Government - правительство goods- товары	Hope - надеяться
Involve - вовлекать, привлекать increase - возрастать, увеличиваться interest - процент interest rate - учетная ставка insurance - страхование to issue shares - выпускать акции income - доход	Joint – совместный joint venture – совместное предприятие
Launder- стирать, мыть low- низкий loan- заем lend- одалживать (lent-past) legal- юридический look for – искать lawyer – юрист	Merge - сливаться mortgage- закладная manual work – физический труд
Notice - уведомление	Offer- предлагать origin – происхождение opportunity – возможность omit - упускать, пренебрегать otherwise – иначе
Profit- прибыль private- частный payment – оплата, платеж profitability – доходность production cost – заводская себестоимость perks - дополнительные льготы prudence - предосторожность promissory note - вексель, долговое обязательство poverty - бедность	Responsible- ответственный resell- перепродавать reduce- снижать, уменьшать require- требовать retire- уходить на пенсию, в отставку retail- розница, розничный rate – ставка receive – получать representatives=reps–торговые представители remain - оставаться to raise – получить refuse - отказаться
Security- безопасность, ценная бумага share- акция settlement day- расчетный день sales- продажа stock exchange- фондовая биржа save- экономить, сберегать shareholder- акционер statement- отчет state-of-the-arts - передовой select- выбирать salary - з/плата служащих suspicion - подозрение to sign - подписать to settle an accountant - оплачивать счет	Take over- захватывать take over - захват tax avoidance- избежание налогов tax evasion - уклонение от уплаты налогов transaction - сделка
Void - недействительный	World-wide- всемирный withdrawal – снятие, изъятие, отзыв

	Gerund (герундий)	Participle I (причастие I)	Participle II (причастие II)
Подлежащее	Leading a team is a key management function – Руководство (руководить) коллективом – главная функция управления.
Часть сказуемого		National bank is still growing – Национальный банк все еще расширяется. (Continuous)	1) New customers of the bank have opened a deposit account – Новые клиенты банка открыли депозитный счет. (Perfect) 2) Payment is guaranteed – Оплата гарантируется. (Passive)
Дополнение	I remember meeting him at the conference – Я помню, что встречал его на конференции.
Определение	There are two general reasons for using a bank account – Есть две причины использовать банковский счет/ для использования банковского счета.	The growing output helped our company to take the leading place on the world market – Растущий выпуск продукции помог нашей компании занять ведущее место на мировом рынке.	Imported goods are subject to tariffs – Ввозимые товары подвергаются тарификации.
Обстоятельство	Banks make their profit by lending money – Банки получают прибыль, одалживая деньги.	The clerk helps customers to manage their financial affairs acting on their behalf – Служащий помогает клиентам управлять их финансовыми делами, выступая от их имени.	Pressed for time, I couldn’t even drop into the bank – Так как у меня не было времени, я не смог даже забежать в банк.

Тренировочное упражнение № 1

1. Using an automatic cash dispenser you can withdraw some money from your bank account even when the bank is closed.

2. Laundering money, criminal organizations pass money through different companies in very complicated transactions in order to (чтобы) disguise its origin from tax inspectors and the police.

3. People who buy securities expecting their price to rise so they can resell them before the next settlement day are known as bulls.

4. People who sell shares hoping to buy them back at a lower price before the next settlement day are called bears.

5. Travelling abroad, I always get some currency from the foreign exchange department of the bank.

6. Planning the bank’s investment is very important.

7. Reducing the amount of taxes you pay to a legal minimum is called tax avoidance.

8. Making false declarations is called tax evasion and is illegal.

9. The bank must take the risks of lending money.

10. From the published accounts shareholders can easily determine the total profits the bank has earned.

11. Stockholders can work anywhere with a telephone and a computer connected to the Stock Exchange.

12. A bank loan is a fixed sum of money, lent for a fixed period, on which interest is paid; banks usually require some form of security or guarantees before lending.

13. This cheque also gives the buyer opportunity to inspect the goods before the transaction is completed.

14. The rate of interest is publicly advertised in any bank.