Task 2. Translate into English

1. Существуют общепринятые бухгалтерские принципы.

2. Данная информация была предоставлена в финансовом отчете.

3. В бухгалтерском балансе товарно-материальные запасы показаны в активах

 

Task 3. Подготовьте небольшое сообщение (7-10 предложений) об общепринятых бухгалтерских принципах. Tell about generally accepted accounting principles.

Ответьте на вопрос. Which principle is the most important to your mind?

 

  Министерство образования и науки Самарской области

ГБПОУ «СТЭК»

Вариант 8

ОГСЭ.04 Иностранный язык

Специальность 38.02.01 Экономика и бухгалтерский учет (по отраслям)

Task 1. Translate the text

Crediting.

 

Credit is transaction between two parties in which one (the creditor or lender) supplies money, goods, service, or securities in return for a promised future payment by the other (the debtor or borrower). Such transactions normally include the payment of interest to the lender. Credit may be extended by public or private institutions to finance business activities, agricultural operations, consumer expenditures, or government projects. Large sums of credit are usually extended through specialized financial institutions such as commercial banks or through government lending programs. If you are interested in obtaining information regarding small business loans, the bank provides many loan programs available for small businesses. For example some of them can offer you cash-secured loans, vehicle loans, equipment loans, real estate loans.

Cash-secured loans-денежные займы

 

Task 2. Make up a dialogue. Use the phrases and put them in the logical order:

The interest rate is somewhat overestimated. We’d like to get a…credit That must be discussed with us at the time of application. How shall the credit be repaid? On what terms does the… bank grant credit? The credit must be repaid… Are there any special terms available for long-term clients? The…bank grants credit on…interest rate.

Task 3. Подготовьте небольшое сообщение (7-10 предложений) о кредитовании, видах кредитов, предоставляемых банками.Prepare a small talk (7-10 sentences) about crediting and types of credit, provided by the banks.

 

 

Министерство образования и науки Самарской области

ГБПОУ «СТЭК»

Вариант 9/

ОГСЭ.04 Иностранный язык

Специальность 38.02.01 Экономика и бухгалтерский учет (по отраслям)

 

Inflation.

Task 1. Translate the text

 

Inflation is generally thought of as an inordinate rise in the general level of prices. Four theories are commonly used to explain inflation. Let’s speak about the first two theories. The first and oldest, the quantity theory, promoted in the 18th century by David Hume, assumes that that price will rise as the supply of money increases.

A second approach is John Maynard Keyless theory of income determination, which assumes that inflation occurs when the demand for goods and services is greater than the supply. It calls for the government to control inflation by adjusting levels of spending and taxation and by raising or lowering interest rates. It is argued by some economists that inflation is good for the economy since deflation leads to unemployment, but clearly, a high level of inflation is injurious and makes economic progress difficult.

 

Task 2. Translate

Уровень цен

Уровень инфляции

Дефляция

Процентная ставка

Доходы

 

Task 3. Подготовьте небольшое сообщение (7-10 предложений) об инфляции, опираясь на данные вопросы.

1. What is the reason of inflation?

2. Is inflation rate high in Russia?

3. Tell about the theories used to explain inflation.

 

Министерство образования и науки Самарской области

ГБПОУ «СТЭК»

Вариант 10

ОГСЭ.04 Иностранный язык

Специальность 38.02.01 Экономика и бухгалтерский учет (по отраслям)

 

Task 1.Translate the text

Taxes.

 

Taxes are a general obligation of taxpayers and are not paid in exchange for any specific benefit. They have existed since ancient times – property taxes and sales taxes were known in Rome. Taxes have three functions: to cover government spending, to promote stable economic growth, and to lessen inequalities in the distribution of income and wealth. They have also been used for non-fiscal reasons (e. g., cigarette consumption).

Taxes may be classified as direct or indirect. Direct taxes are those that the taxpayer cannot shift onto someone else. Direct taxes include income taxes, taxes on net worth, death duties. Indirect taxes those that can be shifted in whole or in part to someone other than the person legally responsible for payment. These include excise taxes, sales taxes, and value-added taxes.