Для специальности «Экономика и бухгалтерский учёт (по отраслям)»

Для специальности «Экономика и бухгалтерский учёт (по отраслям)»

д

 

 

     Учебное пособие по английскому языку предназначено для студентов по специальности «Бухгалтерский учёт, анализ и аудит», а также всех, кто интересуется экономикой и хочет расширить свои знания английского языка.

     В учебное пособие вошли 6 разделов, 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 изучающих английский язык, с различными экономическими вопросами, а также основными понятиями и терминами 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.

 

 

Введение.                                                                                              2

Основная часть.                                                                                4

Раздел № 1. “Некоторые факты о Великобритании и

                              Соединённых Штатах Америки”.                       4

              Тема: “Промышленность и сельское хозяйство

                                       Соединённого Королевства”.

              Тема: “Экономика США”.

              Тема: “Высшее образование в США”.

 

Раздел № 2. “Деловая активность”                                            .8

              Тема: “Рабочее время”.

              Тема: “Виды предприятий Великобритании”.

              Тема: “Виды предприятий США”.

              Тема: “Регистрация корпораций и обществ”.

Раздел № 3. “Деловые люди”.                                                       16

              Тема: “Директора и менеджеры”.

              Тема: “Секретари”.

Раздел № 4. “Внутреннее производство и цена”.                  20

             Тема: “Производство”.

              Тема: “Валовой внутренний продукт”.

              Тема: “Инфляция и дефляция”.

         

Раздел № 5. “Внешняя торговля”                                        25.

             Тема: “Основные термины внешнеторговой

                                               деятельности”.

              Тема: “Европейский экономический союз”.

              Тема: “Английские банкноты и монеты”.

              Тема: “Из истории денег”.

 

Раздел № 6. “Компании и деньги”.                                             33

              Тема: “Выплата заработной платы в компании”.

              Тема: “Налоги в Великобритании”.

              Тема: “Бухгалтеры, главные бухгалтеры, ревизоры”.

              Тема: “Счета и балансы”.

              Тема: “Рыночное исследование”.

Используемая литература.                                                        43

Приложение                                                                                        44

“Некоторые факты о Великобритании и Соединённых Штатах Америки”.

Тема: “Экономика США”.

 

Words:

due to plenty of mine fertile to raise skyscraper average store processing

вследствие, из-за много шахта, рудник плодородный выращивать небоскрёб средний магазин переработка

downtown to look alike cluster to be dotted with … to advertise consumer goods to deal in … to tend

деловая часть города выглядеть одинаково скопление, концентрация быть усеянным рекламировать потребительские товары иметь дело с …, заниматься иметь тенденцию, склонность

 

Text.

ECONOMY OF THE   U.S.A.

 

     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 Jersy 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 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 look very much alike. Downtown is the cluster of skyscrapers imitations 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.

 

Exercises:

№ 1. Answer the questions using the text:

 

    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. Find the English equivalents in the text:

 

   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. Sum up what the text says about:

    the biggest industrial regions of the U.S.A.

    New York

    Chicago

    Huston

    New Orleans

 

Тема: “Высшее образование в США”.

Words:

Higher education A community college To have a special subject area A humanity A social science A natural science An undergraduate To get an undergraduate degree  in the arts or sciences Bachelor of Arts/ Science degree To go on for a graduate or  professional degree Publicly funded Privately funded An exchange student

Высшее образование Местный колледж Специализироваться в определённой области Гуманитарный предмет Общественная наука Естественная наука Студент Получить степень в области гуманитарных или естественных наук Степень бакалавра гуманитарных/ естественных наук Продолжить обучение для получения степени магистра или профессиональной степени Финансируемый из общественных источников Финансируемый из частных источников Студент, обучающийся по программе культурного обмена

 

Text:

 

Exercises:

№ 1. Answer the questions using the text

 

1.  What are the ways to get higher education in the USA?

2.  What subjects are taught in the college of arts?

3.  What degree do university students get in the USA?

4.  Does the US government give financial support to the universities?

5.  Imagine you are an exchange student. What American University or
    college would you like to study at? Why?

 

 

№ 2. Translate from Russian info English using the text:

    Программа для студентов, степень в области гуманитарных наук,

    продолжить образование, самые знаменитые американские

    университеты.

 

№ 3. Fill in the words used in the text:

    A university in the USA … has several different colleges in it.                             

    Students may then either … university or go on for a graduate or 

    professional degree.

    The university may get money from … different sources.

 

 

“ Деловая активность ”.

Тема: “ Рабочее время ”.

 

  Words:

 

to break (broke, broken) law to break the law criminal proceedings to take criminal proceedings to abolish Easter to celebrate independence to be independent of

ломать, нарушать     закон нарушать закон   уголовное судебное разбирательство   начать судебное расследование   отменять, упразднять   Пасха   праздновать   независимость быть независимым от

labour syn. work thanksgiving Thanksgiving (Day) to date back to … century act to act supplement supplementary Supplementary Act

труд     благодарение День Благодарения   восходить (к определённой эпохе)   век   акт, постановление действовать   дополнение дополнительный дополнение к акту, постановлению, закону

Text.

BUSINESS HOURS

 

     The standard working day in the United Kingdom and the U.S.A. starts at 9:00 a.m. and lasts till 5:00 p.m. with lunch time from 1:00 p.m. to 2:00 p.m. Many banks are usually open for customers from 9:30 a.m. to 3:30 p.m. Some businesses and industries traditionally work different hours.

     Most employees have a five-day working week, Monday through Friday. The working week is between 35 and 40 hours long. Overtime is quite common and is generally paid, often at a premium to the basic rate of pay. The weekend usually starts on Friday night and lasts till Monday.

     Thus on Saturdays and Sundays most businesses are closed. But as to shops they are open on Saturdays and some of them are open on Sundays.

     In Britain the law does not say what shops can be open on Sundays but it says what goods can be sold on Sundays. They are newspapers, magazines and fresh food. If the law is broken, criminal proceedings may be taken. Many officials and the public demand that the Sunday trading rules should be abolished in the U.K.

      Most businesses are closed on public or national holidays.

The main public holidays of the U.K. are as follows:

New Year’s Day Good Friday Easter Easter Monday May Day Christmas Day Boxing Day

1 January in April in April in April in May 25 December 26 December

 

Exercises:

Text.

Exercises:

I. Answer the following questions:

 

1. What is the most common type of company in the U.K.?

2. Are all limited liability companies joint-stock companie?

3. What can you say about the types of the following companies?

  Fine Furniture Ltd.

General Foods p.l.c.

 

II. Translate into Russian:

Sole trader, farmer, garage man, joint-stock limited liability company,

private limited liability company, a company acting under the British law.

 

III. Fill in the words used in the text:

1. The names of … …of the firm are printed on the stationery of a partnership.

2. The names of such companies … simply in Ltd.

3. Many of such companies are joint-stock companies … by shareholders.

 

 

Тема: “Виды предприятий США”.

 

Words:

corporation alien liable liable for … debt to share profit to profit investment stockholder to elect

корпорация   иностранец   ответственный ответственный за…   долг   делить, участвовать   прибыль, доход получать прибыль   инвестиция, вложение капитала   акционер   выбирать

at will authorities state authorities (Am.) state authorities (E) to state power powers to prefer taxation to require requirement to buy (bought, bought) to sell (sold, sold)

по желанию   власти власти штата (ам.) государственные власти (европ.)   указывать   способность, возможность полномочия   предпочитать   налогообложение   требовать требование   покупать   продавать

Text.

Words:

incorporation to regulate act of parliament to register to deliver to certify charter to issue file hereby fee deed stamp stamp duty

корпорация, регистрация, оформление регулировать акт парламента регистрировать представить удостоверять учредительный документ издавать, выпускать дело настоящим, этим сбор печать о совершении дела гербовый сбор

 

Text.

INCORPORATION

 

    All partnership and companies are regulated by the law of the U.K. or by Acts of  Parliament, and are to be registered with the Registrar of companies. In order to be registered they are to deliver a few documents, namely:

     ­ a certified copy of the company’s charter

     ­ stature

     ­ memorandum and others.

When a company is registered a certificate of incorporation is issued by the Registrar.

Here is one of the certificates:

 

Exercises:

I. Find the English equivalents in the text:

1. Деятельность товариществ и компаний.

2. Зарегистрированы официальным регистратором.

3. Представить насколько документов.

4. Выдаётся свидетельство о регистрации.

 

II. Give the Russian equivalents:

a certified copy

company’s charter

   statutes

fees

deed stamps

stamp duty on capital

 

III. Fill the sentences from the text:

1. When a company is registered a certificate …..…..

2. In order to be registered they are to deliver ……….

3. All partnerships and companies are regulated by the law of the U.K. or by Acts of Parliament, and are to be registered with ……….  

 

 

 

                                             “Деловые люди”

Тема: “Директора и менеджеры”.

Words:

private public upper to list to head board of directors to select to appoint to be in charge of something to run the company assistant deputy affairs restriction responsible personnel business card

частный публичный верхний вносить в список возглавлять директоров выбирать назначать заведовать чем-либо, отвечать за что-либо управлять компанией помощник управляющего заместитель дела ограничение ответственный персонал визитная карточка

 

Text:

DIRECTORS  AND  MANAGERS

      As a rule a private company has only one director.

     Apublic company must have at least two directors.

     Usually there is no upper limit on the number of directors a public company may have. The company's note-paper must list either all or none of the names of its directors.

     A limited liability company or a corporation is headed by the board of directors elected by shareholders. The directors appoint one of their number to the position of managing director to be in charge of the day-to-day running of the company. In large organizations managing director is often assisted by a general manager. Some companies also have assistant general managers. Many directors have, deputies who are named deputy directors.

     Directors need not be shareholders. They are responsible for the management of a company's affairs. They are not subject to any residence or nationality restrictions.

     Big companies have many managers heading departments. They are all responsible to the managing director. Among varions departmental managers the following can be mentioned:

 

• sales manager

• personnel manager

• chief manager

• district manager

• sales and marketing manager

• industrial engineering manager

etc.

 

Exercises:

№ 1. Find the answers to the following questions in the text:

 

1. How many directors can a private company have?

2. Who heads a limited liability company?

3. How is managing director appointed? What are his duties?

4. What is the deputy manager?

№ 2. Fill in the words used in the text:

    In large organizations managing director is of ten … by a general manager.

    A … company must have at least two directors.

    They are not subject to any … or nationality restrictions.

 

№ 3. Sum up what the text says about:

    directors of private companies

    directors of public companies

    managers

    assistants and deputies

 

 

Тема: “ Секретари ”.

Words:

executive to require to suit to qualify officer enquiry accounts to handle message

руководитель требовать устраивать квалифицировать служащий, должностное лицо запрос счетоводство, отчётность иметь дело сообщение

to entertain customer to supply associate to appoint to arrange to invite equipment to reply

развлекать клиент, покупатель поставлять партнёр, компаньон назначать устраивать приглашать оборудование отвечать

Text:

SECRETARIES

 

     There are two types of secretaries: company secretaries and private secretaries of executives.

      Every company, both in Great Britain and the United States, is required, under the law, to have a company secretary.

      In the case of private companies the directors are free to appoint any suitable person for this position. But in the case of public companies the company secretary must be a properly qualified person, a member of a recognised institute or association. He or she may be one of the directors of the company. But if the company has only one director, the director cannot also be the secretary.

      The company secretary is the chief administrative officer of the company. He or she is normally responsible for the company, to comply with company law.

       The correspondence of the company secretary is particularly concerned with shareholders' meetings, board meetings and various forms that must be sent outside. The company secretary may also deal with enquiries for information concerning other firms, although the accounts department often handles these matters. Administrative questions come into the sphere of the company secretary, under instructions of the board of directors.

       As to private secretaries of executives they are practically per­sonal assistants of executives. A secretary answers telephone calls, receives messages and makes telephone calls on the instruction of her boss.

       A secretary also helps in organization of meetings and con­ferences, entertainments of visiting customers, suppliers and other associates of the firm. She also deals with all the correspondence of her boss.

       Secretaries write letters on making appointments or travel arrangements, letters of introduction, congratulation or con­dolence, invitations and replies to invitations.

      Secretaries use various office equipment, like microcomputers, fax machines, photocopying machines and others.

 

Exercises:

№ 1. Answer the questions using the text:    

 

    What types of secretaries do you know?

    What must be a company secretary in the public company?

    What are the duties of the private secretary?

 

№ 2. Complete the following sentences as in the text:

    There are two types of secretaries ….

    In the case of private companies ….

    But if the company has only one director ….

    Secretaries write litters ….

    As to private secretaries of executive ….

 

№ 3. Sum up what the text says about:

    company secretaries

    private secretaries

 

 

“ Внутреннее производство и цена ”.

Тема: “ Производство ”.

 

Words:

domestic production price report executive record figure strike to increase target to manage to reach to rise (rose, risen) reason major maintenance to take turns

внутренний производство цена отчёт, сообщение, доклад должностное лицо, руководитель данные цифра забастовка увеличивать цель, задание справляться, суметь достигнуть подниматься, увеличиваться причина крупнейший обслуживание, эксплуатация делать что-либо по очереди

Text:

PRODUCTION

 

     Very often newspapers, journals and other publications and speeches give information on production of goods.

Here is a report of a big English radio company executive at a conference:

     Well, ladies and gentlemen, it has been a very difficult year for us. We've had difficulties in production and our production record this year is not good. These are the figures:

    At the start of the year all our factories had been on strike for two months; the strike finished on January 29th, so in January we produced only two hundred radios.

     Production started slowly because of continued one - day strikes; in February we produced twenty eight thousand radios.

     Then the production figures increased every of the three months. In May we reached target figure of one hundred and forty thousand radios and in June we managed to produce one hundred and forty nine thousand radios. This last figure is the best pro­ duction figure we have ever reached.

     Then we had the two-week factory holiday at the beginning of September, which accounts for the figure of eighty thousand radios for that month

         In October production rose to one hundred and twenty thousand- and then, for reasons beyond our control, we had our second major strike of the year. Some workers continued working, and others, mainly the engineers and maintenance people, took turns in staying away.

     In November we produced only one hundred thous­ and radios and in December ninety thousand. So our production figures for last year were, I am afraid, not very good.

 

Exercises:

№ 1. Find the answers in the text:

    Who made the report?

    How did he characterize the year in general?

    How did the year start?

    What was the result in May?

    How did the situation change in September?

    How did the year end?

 

№ 2. Write down the production figures for every month mentioned in the

    text, as in the model:

 

In January they produced 200 radios.

 

 

Тема: “ Валовой  внутренний  продукт ”.

 

Words:

Gross Domestic Product amount to calculate manufacturing science leisure oil agriculture to define trade to account for to satisfy needs to engage to earn

валовой внутренний продукт сумма подсчитывать обрабатывающая промышленность наука досуг нефть сельское хозяйство определять торговля составлять удовлетворять потребности заниматься зарабатывать

Text:

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 analysed.

     In the United Kingdom the following sectors of economy are usually analysed: 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 analysed 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 U.K. 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 construcion 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.

 

Exercises:

№ 1. Answer the questions using the text:

    What is Gross Domestic product or GDP?

    What sectors of economy are usually analysed?

    When GDP is calculated in the United Kingdom?

    What can you say about GDP in the U.S.A.?

 

№ 2. Complete as in the text and translate into Russian:

    Speaking, as an example, about ….

    Manufacturing sector ….

    Energy production sector ….

    Agriculture ….

    Trade and finance ….

    Transport, communication and services ….

 

№ 3. Compare the agriculture sector of GDP of the U.K. and U.S.A. that year.

Тема: “Инфляция и дефляция”.

Words:

deflation consequence even available to determine rate cause complex to combat

дефляция следствие равномерный наличный определять уровень причина сложный бороться

damage to decrease to come to a halt state to take measures to reduce supply to arise (arose, arisen)

ущерб, вред уменьшаться приходить к остановке, останавливаться   государство принимать меры уменьшать (ся) снабжение, предложение возникать

Text:

 

Words:

foreign food invisible freight expertise Gross National Product to balance earnings to spend

иностранный, внешний продовольствие невидимый фрахтование, фрахт экспертиза, знания валовой национальный продукт балансировать, уравновешивать доходы, поступления тратить, расходовать

term insurance abroad visible total amount expenditure surplus to earn

термин страхование за границу видимый общий сумма расходы излишек зарабатывать

Text:

Exercises:

№ 1. Find the definitions of the following terms in the text and write them down:

 

    visible imports

    invisible imports

    GNP

    balance of payment

 

    balance of trade

    a surplus

    a deficit

 

№ 2. Underline the correct word in the brackets:

1. Goods sold to other countries are (visible, invisible) exports.

2. Services sold to other countries are invisible (imports, exports).

3. The difference between total earnings of a country and its total expenditure is called its balance of (payments, trade).

4. The difference between a country’s GNP and its total expenditure is called its balance of (payments, trade).

5. If a country sells more goods than it buys it will have a (deficit, surplus).

 

№ 3. Complete the sentences:

    If a country buys more goods than it sells it will have a ….

    Gross National Product is the total amount ….

    Gross Domestic product is ….

    Invisible exports and import are ….

   A country’s trade balance is ….

 

 

Тема: “Европейский экономический союз”.

Words:

to establish to be established to join to join smb./ smth. enormous duty free of duty customs to contribute to contribute to smth.

образовывать, создавать   быть образованным, созданным   присоединять (ся) присоединиться к кому-либо/ чему-либо   огромный   пошлина^* беспошлина   таможенные пошлины^*   вносить долю вносить долю во что-либо

regulation council cart justice cart of justice headquarters to be located in … r elative output

положение, постановление   совет   суд   правосудие, юстиция   суд   центральный орган, штаб-квартира   быть расположенным в…   относительный   выпуск

Text:

Exercises:

№ 1. Find the answers in the text:

1. When was the E.E.C. established?

2. What countries established the E.E.C.?

3. How many people live in the E.E.C.?

4. What privileges do E.E.C. citizens have, coming to those countries?

5. Where are the E.E.C. headquarters?

 

№ 2. Agree or disagree:

1. It is a good privileged when imports to any country are free of duty.

2. It is a very positive factor when people can freely enter any other country.

3. It would be a very good thing if our country joined the E.E.C. or the European Union.

 

№ 3. Write the words in the sentences:

     The headquarters of the European Economic Community are … in Brussels,

    Belgium.

     The … was established in 1957.

     Then a few other countries … the community.

      Britain, together with the Irish Republic and Denmark, joined the E.E.C. on 1 st

      January, 1973.

      The cart of …  .

 

 

Тема: “Английские  банкноты  и  монеты”.

Words:

money banknote coin currency to authorize government cashier Chief Cashier to feature scientist discovery law gravitation law duke

деньги   банкнота   монета   валюта   уполномочивать   правительство   кассир главный кассир   показывать, помещать   учёный   открытие   закон закон тяготения   герцог

to issue issue to mint denomination circulation to be in circulation face on the face figure in figure inscription to promise bearer to bear demand on demand signature

выпускать выпуск   чеканить   достоинство   обращение быть в обращении   лицевая сторона на лицевой стороне   цифра цифрами   надпись   обещать   предъявитель нести   требование по требованию   подпись

 

Text:

ENGLISH BANKNOTES AND COINS

     Theofficial currency of the Unites Kingdom is the poundsterling which 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 promiseto pay the bearer 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.

    The one pound banknote, for example, features Isaac Newton (1642 - 1727) a well-known English scientist who made a few very important discoveries including gravitation law.

    The back of the five pound note portrays the Duke of Wellington (1769 - 1852), a famous Irish general who defeated Napoleon at Waterloo, Belgium in 1815.

    On the back of the ten pound note one can see Florence Nightingale (1820 - 1910), 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.

     And the back of the twenty pound banknote features William Shakespeare (1564 - 1616), the greatest playwright of all time.

 

Exercises:

№ 1. Find the answer to the following questions in the text:

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?

 

№ 2. Sum up what the text says about:

    English banknotes

    English coins

 

№ 3. Write words in the sentences and translate:

    On the face of English banknotes one can read the denomination given both in

    … and in words.

      On the back of the ten pound note one can sea Florence Nightingale, … of the

    nursing profession.

 

№ 4. Imagine you are speaking with an Englishman about money. Compare two banknotes (coins) of the two countries. Act out this dialogue.

Тема : “Из  истории  денег”.

Words:

glimpse glimpses of history commodity to serve to serve as smth./ smb. to come into existence to weigh to weigh out above-mentioned goldsmith to supersed portable to underline durable

быстрый взгляд немного об истории   предмет потребления   служить служить как что-либо/ кто-либо   возникнуть, появиться   нагружать   взвешивать   вышеуказанный   ювелир   замещать   портативный, компактный   подчёркивать, выделять   надёжный, длительного пользования

to divide leather quality precious cattle sheep fur fish shell piece receipt fairly

делиться   кожа   качество, свойство   драгоценный   крупный рогатый скот   овца/ы   мех   рыба   ракушка   кусок   квитанция, расписка   довольно

Text:

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 you will eat candy, and that he never will be able to get it back from you. He also knows that he can eat neither the coin nor the note you gave him. Why does he accept the coin or note in trade for 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.

 

     Новые слова; A coin - монета.
     A candy bar - коробка конфет.

     Tangible properties - осязаемые свойства.

“ Компании и деньги ”.

Тема: “Выплата заработной платы в компании”.

Words:

device           to stamp stamp to collect timekeeper to check to pass overtime to calculate advice earnings deduction health contribution

приспособление, механизм    штемпелевать штемпель, печать   собирать табельщик проверять передавать сверхурочное время подсчитывать извещение заработок удержание, вычитание здоровье вклад, взнос

payroll to employ employee staff to divide to pay salary wages bonus job card to insert literal

платёжная ведомость держать на службе, нанимать служащий штат, персонал делить(ся), подразделять(ся) платить жалование, оклад зарплата премия работа, труд карточка вставлять буквальный

 

Text:

THE  PAYROLL OF  A COMPANY

     The list of people employed by a company is known by the payroll. The payroll is usually divided up as follows:

     ­ monthly-paid staff

     ­ weekly-paid staff

      ­ hourly-paid staff

    Office staff arc either monthly or weekly paid and the money they get is called salaries, which are usually set.

     Workers are either weekly or hourly paid and they get set wages. Many companies often operate a bonus system for monthly and weekly-paid staff. The bonus is usually paid against certain work done.

     The amount of the bonus payment is worked out from the employee’s job cards.

     Hourly-paid staff are usually on the clack. Under this system each worker has a clock number and a clock card.  He records his hours of work on the clock card by inserting it into what is literally a clock.

     A device in the clock stamps the card with the time. At the end of each week the clock cards are collected by the timekeepers. The cards arc checked and then passed on to the Wages Office.  In the Wages Office the wages and overtime are calculated.

     When monthly or weekly paid staff work overtime they are also paid overtime.

     Employee are sometimes paid in cash or by cheque. But direct payments into the employee's bank accounts arc becoming more and more popular.

       As a rule employees get pay advices for the paid period.

The advice states the earnings, all the deductions and the total amount payable. The deductions usually include National Wealth Insurance contributions.

 

Exercises:

№ 1. Answer the following questions:

1. On what time basis can different employees be paid?

2. What is the money paid to office staff and workers called?

3. On what basis is bonus paid?

4. Do employees sometimes work overtime? How are they paid then?

5. In what ways can wages and salaries be paid?

6. What way of being paid would you prefer?

 

№ 2. Translate into using the text:

    Персонал оплачиваемый еженедельно.

    Получают установленную зарплату.

    Сумма премии.

    Часовое устройство.

    Подсчитывается зарплата и сверхурочное время.

    Оплачивается наличными или чеком.

 

№ 3. Complete as in the text:

    Workers are either … or hourly paid and they get set ….

    Hourly-paid … are usually on the ….

    A device in the clock … the card with the ….

    The cards are checked and then … on to the … Office.

    Employees are sometimes … in cash or by cheque.

    As a … employees get pay advices for the … period.

 

№ 4. What would you tell a foreigner about our practice of:

    bonus payments

    overtime payments

    the ways wages and salaries are paid

Тема:   “Бухгалтеры, главные бухгалтеры, ревизоры”.

Words:

bookkepper accountant chartered  accountant                                                            receipts disbursement purchase transaction appropriate to post controller

бухгалтер ревизор отчётности, бухгалтер дипломированный бухгалтер, бухгалтер-эксперт денежные поступления выплата денег закупка сделка соответствующий переносить в главную книгу контролёр, ревизор

cash sale book flow entry journal ledger earnings executive expenditure

наличные деньги продажа бухгалтерская запись, проводка поток (денег) бухгалтерская книга журнал главная книга доход (ы) руководитель расходы

Text:

Exercises:

№ 1. Complete as in the text:

    Bookkeepers deal in ….

    The Ledger shows ….

    The accountant’s responsibility is ….

    The accountant is to determine ….

    Certified accountants in England are called ….

     Junior employees ….

    Controllers are responsible for ….

 

№ 2. Sum up what the text said about:

    bookkeepers

    accountants

    controllers

    journals

    ledgers

 

№ 3. Answer the following question:

1. Who work in this sphere do you think in the most important in a company?

2. Whose position (of a bookkeeper, of an accountant, of a controller) do you like better? Whom would you yourself prefer to be?

 

   

Тема: “ Налоги в Великобритании ”.

Words:

trust income tax rate code board revenue appeal gain fiscal equal returns inland refund

трест, концерт доходы налог ставка, тариф код управление, совет доход аппеляция, жалоба увеличение, прирост финансовый равный доход, поступление внутренний возврат, возмещение

partnership Board of Inland          Revenue completion to lodge independent emergency to clarify reference income tax corporation tax installment to charge taxpayer assessment

товарищество департамент внутренних налогов и сборов   заполнение (листа) подавать (жалобу) независимый аварийный, запасной вносить ясность, уточнять ссылка, указание подоходный налог налог с доходов корпораций частичный взнос взыскивать, взымать налогоплательщик обложение (налогом)

 

Text:

TAXES IN THE U.K.

     Individuals, partnerships and trusts pay income tax and capital gains tax. Companies pay corporation taxes.

     Income tax and capital gains tax are charged for a tax year, sometimes called fiscal year or year of assessment. The tax year runs from 6 April to the following 5 April.

     Corporation taxes are charged for a financial year which runs from 1 April to the following 31 March.

     Companies generally pay corporation taxes nine months after the end of the accounting period.

     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

     Tax assessments are normally based on returns issued by the Board of Inland Revenue, often called Inland Revenue or IR, for completion by the taxpayer.

     If the company or person believes the assessment is incorrect an appeal may be lodged against it. Appeals are made to either the General Commissioners or the Special Commissioners. The commissioners are completely independent of the Inland Revenue.

     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.

     If an employee has no P.45. he is put on an emergency coding. This means he has to pay tax at the single rate until his P.45. is found or until the tax office clarify his tax position. When the position is clarified the employee receives a refund of any tax overpaid.

     Employees are taxed under P.A.Y.E. 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.