Ask come explain leave tell walk

1. We’ve got plenty of time. We needn’t leave.

2. I can manage the shopping alone. You …………… with me.

3. We ……………………. all the way home. We can get a taxi.

4. Just help yourself if you’d like something to eat. You ………………………. first.

5. We can keep this secret between ourselves. We ………………………. anybody else.

6. I understand the situation perfectly. You……………………………….. further.

Питання для самоконтролю

1. Who prepares Trial Balances?

2. Who prepares Profit and Loss Statement?

3. Who prepares Balance Sheets?

4. What does Profit and Loss Statement show?

5. On what basis is it made?

6. What items does it usually have?

 

Завдання до самостійної роботи

 

Роботу над завданнями самостійної роботи з теми 13 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 – 9,5.

 

Ситуація 1. Деяким людям до вподоби точні формулювання, у такому разі вони наступні вислови замінять на інші. (Оцінюється в 3 бали)

баланс, запаси, головна бухгалтерська книга, мала каса, дивіденд, вартість по торговим книгам, пасиви, рахунок прибутків та збитків, активи, вартість за вирахуванням зобов’язань, фонд, прибуток до сплати податків

 

1. ……………….is a company’s profit before tax has been taken away.

2. A financial statement showing the financial results of a company’s normal activities for a particular period of time, usually the financial year is called ……………

3. ………… is one of the books or computer records showing the totals of items shown separately in the books of first entry.

4. The difference between the total amounts of money coming into and going out of an account in a particular period of time is known as……………...

5. ……………..is a part of the profit of a company for a particular period of time that is paid to shareholders for each share that they own.

6. An amount of money owed by a business to a supplier, lender etc. is called………..

7. …………….. means the value of a company calculated by taking its total liabilities away from total assets.

8. …………… is a small amount of cash that is kept in an office for making small payments.

9. …………… is an amount of money that is obtained and used for a particular purpose.

10. Something belonging to an individual or a business that has value or the power to earn money is known as ……………...

11. The amount of stock, including raw materials, supplies and finished goods, that a company has at a particular time is called ……………….

12. ………………. is the value of an asset or group of assets in a company’s accounts, not necessarily the amount they could be sold for.

Ситуація 2. Людина, яка повідомляє наступну інформацію, часом, не може згадати деякі англійські слова. Допоможіть їй/йому знайти їх. (Оцінюється в 3 бали)

From the Trial Balance, prepared by the bookkeeper, the accountants creates a ……………(рахунок прибутків і збитків) and …………(бухгалтерський баланс).

A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the ……………(головної книги) which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:

· Sales

· Trading profit

· ……………. (амортизація)

· Rent received

· Interest ……………(сплачений)

· Profit before tax

· ………………. (податок)

· Profit after tax

· ……………… (дивіденди)

· Profit retained

· Earnings per ………….(акцію).

The other accounts of the Ledger which ……………(відображати) the assets, liabilities and capital if the firm, make up a Balance Sheet. This shows the ……………. (вартість за відрахуванням зобов’язань) or ……………(вартість по торговим книгам) of the company.

The two sides of the Balance Sheet, that is Total Assets and ……………(загальний капітал) and ……………...(пасиви) are always to be equal.

 

Ситуація 3. Напишіть англійською мовою подані нижче речення, виражаючи відсутність необхідності виконувати дію у минулому часі. (Оцінюється в 3,5 бали)

1. Це був прямий поїзд до Лондона, тому нам не довелося робити пересадку.

2. Йому не треба було поспішати, тому що він жив поряд з вокзалом.

3. Йому можна було не поспішати оскільки поїзд спізнився.

4. У школі їй не треба було носити формую

5. На щастя, їм не довелося довго чекати офіціанта.

6. Виявляється, мені не треба було вчити весь вірш.

7. Олені не довелося обмінювати сукню.

 

Рекомендована література

[1, 2, 3, 5]

Завдання та методичні рекомендації до практичних занять

Модуль 2.

Змістовий модуль 4. Загальні поняття ти питання про фінанси

Практичне заняття № 1

 

Тема 6. Капітал

Тема 7. Доход

Тема 8. Власність

Тема 9. Зобов’язання, борги

Тема 10. Кредити

Тема 11. Ціни

Тема 12. Банкрутство

Тема 13. Балансовий звіт

План заняття

1. Капітал.

2. Доход.

3. Власність.

4. Зобов’язання, борги.

5. Кредити.

6. Ціни.

7. Банкрутство.

8. Балансовий звіт.

9. Поняття про модальні дієслова. Can, may, must, have to, should/ought to, would, need.

Навчальні цілі

Засвоїти лексичні одиниці та оволодіти комунікативними компетенціями, які забезпечують адекватну мовленнєву поведінку в ситуаціях, пов’язаних з розумінням і наданням інформації відносно капіталу, доходів, власності, боргів, кредитів, цін, банкрутства у бізнесі, особливості балансового звіту у Великобританії та США; сформувати поняття про модальні дієслова, навчитись вживати такі модальні дієслова як сan, may, must, have to, should/ought to, would, need.

Обладнання, яке потрібне для проведення практичного заняття: навчальний посібник [1, 2, 3].

Методичні рекомендації до практичного заняття

1.1. Прочитайте (швидко) текст “Capital”, намагаючись зрозуміти його якомога точніше та повніше.

CAPITAL

Capital in economics, a stock of resources that may be employed in the production of goods and services. In classical economics it is one of the three factors of production, the others being labour and land. A brief treatment of capital follows. For full treatment, we need two more concepts, those of capital and interest.

Capital may be so broadly defined as to include all possible material, nonmaterial, and human inputs into a productive system, but it is usually more useful to confine the term to material assets in the hands of productive enterprises. In this sense, there are two forms of capital. Money, or rather financial capital is a fluid, intangible form used for investment. Another term is capital goods that mean real or physical capital – are tangible items such as buildings, machinery, and equipment produced and used in the production of other goods and services.

Money capital is raised by selling stocks and bonds in order to finance the acquisition of real capital or capital goods. Capital goods are similar to savings because both require postponing current consumption to provide for future production and consumption.

In an accounting sense, the capital of a business firm is that part of the net worth that has not been produced by the operation of the enterprise, or, in other words, the original stock of net assets of the firm before any income is earned. The economist is more likely to speak of “real” assets, such as plant and equipment, factory and office buildings, and inventories of raw materials and of partly finished and finished goods, regardless of their financial status.

Economists of the classical school, beginning with Adam Smith, developed the earliest theory of capital, according to which capital arose out of the excess of production over consumption. The income earned by capital is profit, the counterpart to the wages and rent earned by the other factors of production. No thoroughly satisfactory theory of capital has been presented, and since the 19^th century interest in developing such a theory has flagged.

 

1.2. Складіть розгорнутий план тексту та випишіть незнайомі слова. Поставте п’ять питань до тексту.

 

2.1. Прочитайте (швидко) текст “The meaning of income”, намагаючись зрозуміти його якомога точніше та повніше.

THE MEANING OF INCOME

Whether income is an accurate measure of taxpaying ability depends on how income is defined. The only definition that has been found to be completely consistent and free from anomalies and capricious results is “accrued income”, which is the money value of the goods and services consumed by the taxpayer plus or minus any change in net worth during a given period of time. (Tax experts commonly call this the Haig-Simons definition of income, based on work by American economists Robert M. Haig and Henry Simons.) This definition cannot be applied without important modifications. First, many tax codes do not consider as taxable income those changes in net worth resulting from gifts, bequests, and other gratuitous transfers. Second, because of the difficulties of estimation, most accretions to wealth are ordinarily not included in an individual’s taxable income until they are “realized” – that is, converted into cash or some easily valued form. Finally, and for much the same reason, most countries have chosen not to include in taxable income such forms of imputed income as the rental value of owner-occupied homes.

In some countries the individual income tax is imposed on the total income of an individual or family unit, whereas in others income from different sources is taxed under separate rules and often at somewhat different rates. The use of multiple schedules is questionable on grounds of both neutrality and horizontal equity (persons with the same income, under like circumstances, paying the same amount of tax), and countries with scheduler taxes frequently supplement them with a progressive rate scale applicable to total income. These scheduler income taxes are today found in some South American and African countries. In most industrialized countries, such as Great Britain, personal income has to be reported on one of number of separate schedules, but assessable income is then lumped and only one tax is imposed. That kind of individual income tax is not usually regarded as a scheduler tax. By comparison, the Scandinavian countries have recently adopted “dual” systems in which labour income is subject to graduated rates, but capital income is subject to flat rates. The United States has adopted antishelter provisions that have the effect of converting a nominally global income tax into one having scheduler features.

 

2.2. Складіть розгорнутий план тексту та випишіть незнайомі слова. Поставте п’ять питань до тексту.

 

3.1. Прочитайте (швидко) текст “Objects: what can be the object of property?”, намагаючись зрозуміти його якомога точніше та повніше.