Information
LANGUAGE FOCUS
1. Observe the usage and ways to translate Participle I as an adverbial modifier in the sentence taken from the text, find there three other cases of such usage and translate them; then translate into Russian similar sentences given below.
When performing its functions of planning, directing, and controlling, management makes many decisions and informed judgments. – 1) При выполнении своих функций по планированию, направлению и контролю, руководство принимает много решений и выносит осознанные суждения; 2) Выполняя свои функции по …, руководство принимает …; 3) Когда руководство выполняет свои функции по планированию …, оно принимает…
1) When preparing your business plan, you have to estimate the cost figures for your manufacturing operation.
2) The estimates of these resource costs are obtained using a cost estimation technique.
3) Having considered all of these issues, the sales budget team develops the sales budget.
4) Driving along highway 10 in California last week, listening to the radio, I heard a particular advertisement repeated every 20 minutes or so.
5) Having decided what business you're really in, you have just made your first marketing decision.
6) Trying to head off (помешать) the American plans to regulate non-US accountants, the European Union is increasing pressure on its member states to improve their oversight (контроль) of auditors.
7) Having completed her MSc in Management, Brenda O’Reilly was offered a six-month contract with Intel Ireland. When soon she was offered a permanent post, she immediately began studying for ACCA (Association of Chartered Certified Accountants) examinations. The approach she took was to continue working full time, while studying part time, in the evenings and at weekends.
8) We signed the contract, not knowing it would have such consequences.
9) Concluding my presentation, I’d just like to sum up the main points again.
10) Not being used to company culture, I found it hard to fit in.
2. Rewrite the underlined part of each sentence using an -ing clause.
1) You have worked hard and have a very realistic chance of getting this job.
2) I didn’t understand the language so I found it hard to get around the city on my own.
3) The visitors who are coming this afternoon are a Japanese Trade Delegation.
4) As a wasn’t an experienced negotiator I think I made too many concessions.
5) As I spoke to the boss, I realized that the situation was hopeless.
6) I invested $5,000 in this fund because I hoped that the market would go up.
7) I assumed that she wouldn’t mind so I asked her about her annual salary.
8) I resigned the next week and I didn’t regret my actions for one moment.
9) While he was giving an account of the latest developments in the market he used a lot of statistical data.
10) The thing that is worrying us most at the moment is the fluctuation in oil prices.
11) As I wasn’t well prepared I didn’t feel confident enough during my presentation.
12) After they had moved their production plant to China, the company managed to cut costs considerably.
13) He is very good at maths; he would make a good accountant.
FUNCTIONS
How Are Your Telephone Techniques
1. Read the instructions for phoning an office and put them in the right order.
a Say who you are and why you are calling.
b Say goodbye.
c Dial the number.
d Listen for the ringing tone.
e Replace the receiver.
f Pick up the receiver.
g Greet the person you want to speak to. OR Ask to leave the message.
h When you are connected say who you want to speak to.
i Listen for the dialing tone.
2. Imagine you are phoning someone in an office. Put H if you would hear these sentences, and S if you would say them.
1) I’m, sorry, the line’s engaged.
2) Can I take a message?
3) Could I leave a message?
4) Can I help you?
5) Hold the line, please.
6) Hello, this is (name) speaking.
7) I’m sorry, there’s no answer.
8) I’ll try again later.
9) Could I speak to (name), please?
10) I’m afraid he’s/she’s not available at the moment.
11) Can I ask him/her to call you back?
12) Can you put me through to (name), please?
13) Can you ask him/her to call me back, please?
3. Listen to Telephone Conversation 1 and practice reading it imitating the speakers’ intonation.
Woman Good morning, Avon Cameron Securities, can I help you?
Man Could I speak to George Cameron, please?
Woman Hold the line, please… I’m sorry, the line’s engaged.
Man Well, can you put me through to Mary Antrobus, please?
Woman Yes, sir… I’m sorry, there’ no answer.
Man Oh, dear. Well, er… could I leave a message?
Woman Yes, sir.
Man My name’s Ken Parker. Can you ask her to call me back, please – on 905437?
Woman Ken Parker – 905437. Right, sir, I’ll make sure she gets the message.
Man Thanks very much. Goodbye.
4. Act out a similar conversation modifying personal names, the name of the company and the telephone number.
5. a. Listen to Telephone Conversation 2 and say what the speakers are doing wrong.
b. Listen again and find out what the purpose of Mr. Hobson’s call was?
c. Read the audio script of the conversation at the end of the textbook and working in pairs make it sound more acceptable, using the format above.
LISTENING
What Is Accounting?
1. Before you listen to the recording for the first time make sure you know the meanings of the following words and word combinations:
a pithy definition = a short and meaningful definition
all inclusive a = including all essential elements
resource allocation = giving as a share for a purpose, distributing
for one’s (own) sake = for one’s own benefit
contend v = argue, assert
relevant a = connected with the topic, essential
redo the past = do again, change the past
a subsidiary role = not of first importance, supportive role
the end in itself = the purpose in itself
state of the art = knowledge and techniques
2. Now match the Russian words with their English equivalents given in 1.
переделать, изменить; короткий, содержательный; самоцель; ради чего-л., кого-л.; побочный, второстепенный; значимый, существенный; спорить, утверждать; современное состояние, положение дел (в науке и технике); учитывающий, включающий все; распределение ресурсов
3. Listen to the recording and say whether the following statements are true or false according to its contents.
Accounting has a human aspect which many people forget.
It’s easy to give a pithy and all inclusive definition of accounting.
Accounting is concerned with finding financial resources to allocate.
Accounting is important whatever the type of economic system a country has.
Decision making is the primary function of accountants.
Accountants report on the effects of past decisions thus helping the management to make current and future decisions.
SPEAKING
Suppose you have to participate in a debate addressing the question Which profession is the most important for efficient operation of a business organization? Prepare arguments to prove the significance of the accounting profession.
WRITING
1. Write a letter to your pen pal in the USA informing her/him about your enrollment for the accounting course at the University and explaining your choice of accounting as your major.
2. Write a short summary of the text of the Unit. Follow the guidelines to summary writing given in Appendix 1.