- •Accounting principles and concepts
- •Vocabulary list
- •1. Read and translate the text.
- •2. Answer the questions on the text:
- •3. Find English equivalents for the following Russian phrases from the text:
- •4. Say in a few words what the text is about. Use the following opening phrases:
- •Accountancy in a free-market economy
- •Vocabulary list
- •1. Read and translate the text.
- •2. Answer the questions on the text:
- •3. Find English equivalents for the following Russian phrases from the text:
- •4. Say in a few words what the text is about. Use the opening phrases given above.
- •Public and private accountants
- •Vocabulary List
- •Read and translate the text.
- •2. Answer the questions on the text:
- •3. Find English equivalents for the following Russian phrases from the text:
- •4. Say in a few words what the text is about Use the opening phrases given above.
- •Exercises
- •1. Work on vocabulary and grammar
- •Discussion
- •2. Read the dialogue, sum the its content using the phrases given below and act it out:
- •Accounting methods
- •3. Give extensive answers to these discussion questions:
- •4. Write a short paragraph, explaining:
- •5. Prepare a short talk on the following:
- •6. A company needs the chief accountant, who will:
- •7. Read the text that follows to find the answers to the following questions:
- •Financial statements and their elements
- •8. Read the text quickly and explain what "green accounting" is:
- •Auditing performing an audit
- •Vocabulary list
- •1. Read and translate the text.
- •2. Answer the questions on the text:
- •3. Find English equivalents for the following Russian phrases from the text:
- •4. Say in a few words what the text is about. Use the opening phrases.
- •Auditing in russia
- •Vocabulary list
- •Read and translate the text.
- •2. Answer the questions on the text:
- •3. Find English equivalents for the following Russian phrases from the text:
- •4. Say in a few words what the text is about. Use the opening phrases.
- •Exercises
- •1. Work on vocabulary and grammar
- •Auditors’ Report
- •Misuse of Public Funds
- •5. Fill each gap with a suitable word from the box. Sum up the text in 5-7 sentences and present your summary in class.
- •Independent Auditors' Report to the Board of Directors and Stockholders of ___ Company
- •6. Read the dialogue, translate the Russian remarks into English and act the dialogue out:
- •Discussion
- •Independent Auditor's Report
- •2. Read the dialogue, sum up its content and act it out:
- •3. Give extensive answers to these discussion questions:
- •4. Write several paragraphs on the following:
- •5. Prepare a short talk on the following:
- •6. Talk to professional auditors to find out what they think about their professional
- •Reading practice
- •Continuing professional education
- •Abbreviations
- •Literature
- •Contents
- •060500 «Бухгалтерский учет, анализ и аудит »
- •683003, Г. Петропавловск-Камчатский, ул. Ключевская, 35
Abbreviations
ICAEW (Institute of Chartered Accountants of England and Wales) – Институт дипломированных бухгалтеров Англии и Уэльса
ICAS (Institute of Chartered Accountants of Scotland) – Институт дипломированных бухгалтеров Шотландии
ICAI (Institute of Chartered Accountants of Ireland) – Институт дипломированных бухгалтеров Ирландии
Literature
1. Аверьянова Л.А., Шевелева С.М. English for bankers. Международные банковские расчеты. – М.: Филология, 1998.
2. Воронцова И.И. Английский язык для студентов. – М.: Российский гуманитарный университет, 1999.
Contents
I. ACCOUNTING…………………..………………………………………………..3
1. Accounting principles and concepts ……………………………………….….3
2. Accountancy in a free–market economy………………………………………5
3. Public and private accountants………………………………………………...7
4. Exercises ………………………………………………………………............8
5. Discussion …………………………………………………………………...12
6. Accounting Methods (dialogue and exercises) ……………………………...15
7. Financial Statements and Their elements ……………………………………18
a. Balance Sheet ………………………………….…………….................18
b. Income statement / profit and loss statement …………………...……...19
c. Green accounting ……………………………………………………....20
II. AUDITING ……………………………………………………………………….21
1. Performing an audit …………………………………………………………...21
2. Auditing in Russian …………………………………………………………...25
3. Exercises……………………………………………………………………….27
4. Discussion……………………………………………………………………...33
5. Reading practice……………………………………………………………….36
ABBRIVIATIONS…………………………………………………………………...36
ЛИТЕРАТУРА………………………………………………………………………36
Гурская Татьяна Анатольевна
АНГЛИЙСКИЙ ЯЗЫК
Сборник текстов и упражнений для студентов специальности
060500 «Бухгалтерский учет, анализ и аудит »
В авторской редакции
Верстка, оригинал-макет Попова А.В.
Лицензия ИД № 02187 от 30.06.00 г. Подписано в печать 31.07.2003 г.
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Камчатского государственного технического университета
Отпечатано полиграфическим участком РИО КамчатГТУ
683003, Г. Петропавловск-Камчатский, ул. Ключевская, 35