Ситуація 3. В кафе дві подруги розповідають одна одній останні новини про своїх знайомих хлопців. З чого вони почали і чим закінчили. (оцінюється в 2 бали)

1. Poor David breaks/has broken his leg, so he can’t play football today.

2. -I do/will do the cooking if you do the washing-up.

3. -Decided?

4. Yesterday Malcolm was/were walking down the road when he fell/had fallen.

5. It was the most expensive dress Rose bought/had ever bought for her student parties.

6. Do you have/Are you having breakfast every morning, you are so regular in your life?

7. Teddy has read/have read four books this month. It is his record.

8. Britney was wanting/wanted to buy the ring but she decided to live within her means.

9. Stephan will/shall be twenty next year; he looks older.

10. Don’t phone me tonight. I will be studying/will be study for my French exam.

11. Sam will have worked/will be working here for 15 years by the end of July.

 

Ситуація 4. Англійський хлопець розповідає історію про знайому дівчину. Спробуйте драматизувати всі події, в вірогідній послідовності. Фрази, напевно, вимовлялись емоційно, так? (Оцінюється в 3 бали)

· Я оплачую рахунки (the bills) перші півроку, він-другу.

· Ми були знайомі з Керол з минулого року. Ми зустрілись на вечірці.

· Куди вона поклала ключі?

· Коли Том прийшов, я вже дочитав статтю (the article) і майже забув, що від мене пішла дівчина.

· Вона не дзвонила мені з вівторка, тому я зателефонував їй сам.

· Він був занепокоєний. Вони загубили свого кота. Він втік минулого тижня. Вона склала список речей, які їй потрібні.

· Після роботи, коли довгий вікенд був перед нами, Керол не сказала мені до побачення і пішла

· Ми вирішили не піддаватись суму, тому їздили верхи три рази на місяць

· Сонце щойно зійшло, але було ще не пізно, можна було зустрітись.

 

Рекомендована література

Основна література 1, 2, 3.

Додаткова література: 1, 3, 8.

 

 

Змістовий модуль 3. Загальне розуміння бухгалтерської справи

 

Тема 5. Загальне розуміння бухгалтерської справи. Особливості діяльності у Британії та США

 

План вивчення теми

 

1. Загальне розуміння бухгалтерської справи. Особливості діяльності у Британії.

2. Загальне розуміння бухгалтерської справи. Особливості діяльності у США.

3. Модальні дієслова в англійській мові. Модальне дієслово: can.

 

Навчальні цілі

 

Засвоїти лексичні одиниці та оволодіти комунікативними компетенціями, які забезпечують адекватну мовленнєву поведінку в ситуаціях, пов’язаних з розумінням і наданням інформації відносно основ бухгалтерської справи та особливості діяльності у Британії та США, сформувати поняття про модальні дієслова, навчитись вживати модальне дієслово: can.

 

Завдання та методичні рекомендації до вивчення теми

 

1.1 Прочитайте текст 7, намагаючись зрозуміти його якомога точніше та повніше.

 

 

TEXT 7

BOOKKEEPING AND BOOKKEEPERS

Every organization needs some way of keeping accounts – that is, of recording what it spends and receives. The person who maintains these records is called a bookkeeper. Bookkeeping is part of the larger field of accounting. People who work as accountants prepare financial statements, study an organization’s costs, calculate its taxes, and provide other information to help in making business. Underlying all bookkeeping is the simple T account, so named because its form resembles the letter T. It shows that money flows either in or out. The T account records this on the two sides of a perpendicular.

The example shows that $94 has been taken in and $27 has been paid out. The difference of $67 (called the balance on hand) is added to the out side of the account to make both totals the same. Writing in an account’s balance, or balancing it, may be done whenever it is desirable to know whether the ins exceed the outs, or vice versa.

Accounting as a Career

Accountants and bookkeepers work for business firms, government agencies, and many other organizations. Certified public, or chartered, accountants are licensed by the state to provide accounting services to clients for a fee. They must pass a difficult examination to receive their certificates. The work of a certified public accountant (CPA) consists primarily of auditing the accounts of organizations to determine whether their financial statements are fair and reliable. CPAs also advise businesses and private individuals on income tax questions. Business firms and banks employ their own accountants to supervise their accounts and prepare financial statements. The Internal Revenue Service and the Securities and Exchange Commission employ large numbers of accountants.

 

1.2.Для перевірки правильності розуміння тексту, виконайте наступні ситуаційні вправи:

 

Ситуація 1. Деяким людям до вподоби точні формулювання, у такому разі вони наступні вислови замінять на інші:

дипломований бухгалтер вищої кваліфікації, організація, плата за послуги, бухгалтерський облік, податок з доходів фізичних осіб, замовник

 

1. A group of people who have a particular shared purpose or interest is called………..

2. ……… is the recording of all the money received into and paid out from a business.

3. An accountant who holds a licence from the state to work as an accountant is ………….

4. An amount of money paid for a particular piece of work or for a particular service is called………….

5. ………… is someone who gets services or advice from a professional person, company, or organization.

6. A tax on money people earn paid to the national government is called …………..

 

Ситуація 2. Складіть історію із наступних фрагментів, але ви, як оповідач, віддаєте перевагу офіційним і лаконічним висловлюванням:

 

bookkeeper, balance on hand, to keep accounts, financial statement, auditing, accounts

 

1. Don’t forget to record how much you are spending and receiving every month.

2. The company is looking for a person whose job is to make an official record of all the money received into and paid out from a business.

3. The company hasn’t sent to the authorities its presentation of the financial state for its fiscal year ended March 31.

4. Exact records of the money that a company has received and spent for last year showed a profit of $2 million.

5. Once we know how much money we’ll need next year, let’s spend the amount left.

6. The company has an official examination of the accounts at the end of each financial year.

 

2.1.Прочитайте текст 8, намагаючись зрозуміти його якомога точніше та повніше.

TEXT 8

DOUBLE ENTRY BOOKKEEPING

In any exchange of money, goods, or services, more than one person is involved. Thus there must be two parts to every transaction. In order to make a complete bookkeeping record of a transaction, entries must be made in two different accounts to keep the ins and out balanced.

For example, Daniels can pay her bill on November 6. In addition to recording payment in his cash account, Murphy also records it in another account – an account receivable in which he lists all her charge purchases. Thus his record of this transaction is complete. He has noted that he received a certain sum of money (by the debit to the cash account) and where he obtained the money (by the credit to Daniel’s account receivable). This is called double entry bookkeeping. Double entry does not mean that the same transaction is entered twice but that both the debit and the credit side of the transaction are recorded. All entries in one account must be offset by entries in another account or accounts.

The simplest set of double entry books consists of a journal and a ledger. When a transaction takes place the bookkeeper first enters it in the journal. Transactions are entered as they occur. The bookkeeper regularly transfers the information in the journal to the various accounts, which are kept in the ledger. This is known as posting. Murphy made entries in his journal as the transactions took place. Then he posted those entries in the appropriate accounts in his ledger.

These bookkeeping procedures furnish the information necessary to prepare three types of statements that show the financial condition of an individual or a business. They are the trial balance, the profit and loss statement, and the balance sheet. These statements usually are prepared at the end of a specified period, such as the calendar month, quarter year, or other desired interval. The trial balance is a list of debit and credit balances found in all accounts. The total of the debits must equal the total of the credits. Disagreement between totals shows there is an error (or errors) in the records. The profit and loss statement tells whether the individual or business has made a profit for the period. In its simplest form it looks like this: The balance sheet is a list of all the assets and liabilities on the date of the statement. The amount by which the total assets exceed total liabilities is known as the net worth.

 

2.2.Для перевірки правильності розуміння тексту, виконайте наступні ситуаційні вправи:

Ситуація 3. Складіть історію із наступних фрагментів, але ви, як оповідач, віддаєте перевагу офіційним і лаконічним висловлюванням:

 

to transfer, transaction, will be offset, disagreement, paying bill, occurred

 

1. Our bank charges a fixed rate for each business deal or condition.

2. James left the restaurant, settling his account by credit card just the same as any of their bank customers.

3. Cuts in prices for milk, butter, and cheese will be compensated by direct payments to farmers – it is his main responsibility.

4. The explosion happened at 5.30 a. m; three and a half hours before the bank opened on that unfortunate day.

5. I’d like to move $500 from my checking account (поточний рахунок) to my credit account – says a beautiful lady before the counter.

6. We have had a few situations in which the staff expressed different opinions on accounting, but we are still good friends and good partners at the tennis court.

 

Ситуація 4. Деяким людям до вподоби точні формулювання, у такому разі вони наступні вислови замінять на інші:

рахунок, головна бухгалтерська книга, балансова відомість, подвійна бухгалтерія, операція, журнал

 

1. The accounting system in which each transaction is recorded twice, as a debit in one account and as a credit in another is called………….

2. ……… is the action or process of buying or selling something.

3. A statement that shows how much money you owe for goods or services is known as a ……….

4. ………… is a book containing details of transactions of a business in the order that they happen.

5. A book in which a business, bank etc. records how much money it receives and spends is a ………..

6. ……….. is a document showing a company’s financial position and wealth(багатство) at a particular time.

 

3.1. Для ознайомлення з поняттям про систему часів англійських дієслів вивчіть Units 26-27 підручника R. Murphy “English Grammar in Use” Основна література: [3].

 

3.2. Щоб навчитись вживати модальне дієслово can, виконайте наступні ситуаційні вправи:

 

Ситуація 5. На одній із фірм були труднощі, люди висловлювалися дуже емоційно. Дієслова could/could have використовували майже всі. Про що у них йдеться?

1. You _______ stay with us. We have a room for you.

2. ________ he be so rude? I have never seen him such.

3. Rosie __________ balanced the accounts because she knows the procedures well, but she pretends she did not hear the task.

4. They __________ had a better profit but for the inflation.

5. We __________ asked for help from other departments but we decided to stay extra hours at work.

6. ________ Peter read and write when made this record?

7. After auditors questions, Sue was so excited that she _________ hardly eat her breakfast.

8. ________they have prepared for the check of our business?

9. How _____ you _________ lost your sense of reality while working with our papers?

10. How ________ I ________forgotten to send the fax to our partners in this critical situation?

11. They _____________ failed to be so inquisitive.

12. Claire _________ told a lie.

13. You ________ phoned me but my telephone was out of order.

14. Life ___________ be hard for CPA at our company.

15. __________ I have some more questions, please?

 

Ситуація 6. Заповніть пропуски відповідною формою модального дієслова can / сould.

2. I, as a CPA, __________ advise businesses and private individuals on income tax questions.

3. He ___________ not have made both totals the same.

4. Sam _____________ prepare financial statements, study organization’s cost and calculate its taxes when he worked for the Browns’ company.

5. George ____________ work very well in his new position as a CPA.

 

6. A: ___________ I have a word with you about the way of keeping accounts?

B: Sure.

7. A: Is anyone sitting on that chair?

B: No, you _________ take it if you want.

 

Питання для самоконтролю

1. Why does every organization need some way of keeping accounts?

2. What is a bookkeeper?

3. What is bookkeeping?

4. What do accountants do as their everyday work?

5. What does the T-account show?

6. What does the work of CPA consist of?

7. Why do business firms and banks employ their own accountants?

8. What does the double entry mean?

9. What does the simplest set of double entry books consist of?

10. What is the purpose of bookkeeping procedures?

11. What types of financial statements are the common practice?

12. What is a trial balance?

13. What does the profit and loss statement tell?

14. What is the balance sheet and what it balances?

15. What is the net worth, why it is net?

 

Завдання до самостійної роботи

 

Роботу над завданнями самостійної роботи з теми 5 слід здійснювати паралельно, виконуючи всі завдання, надані в методичних рекомендаціях. Завдання самостійної роботи необхідно виконувати в спеціальному зошиті. Загальна сума балів за виконання ситуаційних вправ самостійної роботи - 13.