13. А. Выберите правильный вариант.

1. Professional ethics is closely connected with the common norms of ethical (manners, norms, behavior.)

2. A common principle of all ethical norms suggests willingness to sacrifice one's (money, life, interests, real estate.)

3. Accountants have got their own ethics (code, standards, law, instructions.)

4. (Political, Economic, and Cultural) factors usually affect ethical standards.

5. The world professional codes of accountants have (little, much, nothing) in common.

6. Accountants (needn’t, mustn’t, can’t) discredit the profession.

7. Professional accounting bodies usually (develop, do, work out, invent) their own ethics code.

8. Ethical behavior doesn’t mean (right, improper, just) actions.

9. All the accountants are to maintain a high level of (professional, language, general) competence.

10. Ethics code is (a law, a normative act, a code, a guide) for accountants in the performance of their duties.

Учим термины.

181. ethics code – этический кодекс

182. Ethical behavior – этическое (нравственное) поведение

183. Cultural factors – культурные факторы

184. To have an obligation to the organization – иметь обязательства перед организацией

185. To maintain a high level of professional competence- поддерживать высокий уровень профессиональных компетенций

186. To perform duties in accordance with laws and regulations – выполнять обязанности в соответствии с законодательством и нормативными актами

187. To prepare clear and complete report – готовить четкий и полный отчет

188. To analyze relevant and reliable information – анализировать важную и надежную информацию

189. To discredit the profession – дискредитировать профессию

190. Confidentiality - конфиденциальность, неразглашение информации

191. To communicate information fairly and objectively - честно и объективно доводить информацию до сведения

Раздел 2. Страна изучаемого языка

Тема 2.1 Система подготовки бухгалтеров в англоязычных странах

2.1.1 Профессия «бухгалтер» в английских странах: требования, квалификации.

14. Прочитайте следующий текст и переведите его на русский язык. Найдите ответы на следующие вопросы:

1. What does Business Skills Development element cover?

2. What must students also write in the 3rd year?

3. What University can you get a BSc in Accounting and Finance?

4. Where can they work?

5. When do students study courses in personal management, marketing and business and company law?

6

with or without competence – со знанием или без

enjoy – пользоваться

Despite – не смотря на

high entry requirements – высокие вступительные требования

Exceed – превышать

places available – имеющиеся места

an essential ingredient – важная составляющая

concept – понятие

are widely used – широко используются

The distinctive feature – отличительная черта

so called – так называемый

along with – наряду с

crucial – важный

compulsory – обязательный

on a topic of their own choosing – по теме, которую они сами выбрали

. What year gives students a basic knowledge of the business context?

The University of Birmingham offers a course in accounting and finance with or without competence in a foreign language. The faculty enjoys popularity in Britain. Despite high entry requirements the number of applicants usually exceeds the number of places available. The well-established four-year program gets you a BSc in Accounting and Finance.

The first year gives students a basic knowledge of the business context in which accounting takes place. They study subjects such as economics, statistics, law and finance. Accounting and finance form an essential ingredient in any modern organization. The students are supposed to learn such concepts as "profit and loss", "cost", and «value of money". These terms are widely used in the business world.

The distinctive feature of the first year course is its so called Business Skills Development element. It covers word processing spreadsheets and databases along with a written presentation. All these skills are crucial in the business world.

Second-year work builds on students' basic accounting and finance knowledge. And it completes students' essential business studies with courses in personal management, marketing and business and company law.

In the 3rd year compulsory accounting and finance courses bring technical competence to a high level. Along with this there are options on marketing, taxation, strategic management, small business studies and computing. The students must also write an extended essay on a topic of their own choosing.

T

tutorial system – университетская система прикрепления студентов к отдельным консультантам

Attention - внимание

Excellent – отличный

Facilities – средства

take a degree – получать степень

as - в качестве

he personal tutorial system ensures that all students get the attention they need. Teaching is done by lectures and in small classes. There are excellent IT facilities at the University. At the end of the course of studies the students take a degree. After the graduation they work as professional accountants in business, finance and management.