- •Предисловие
- •Unit 1. Economic environment a. Text what is economics all about?
- •B. Dialogue business climate in russia
- •Vocabulary list
- •Exercises
- •Discussion
- •In order to get prepared for participation in the class discussion of the above questions, write several paragraphs on the following:
- •Reading practice
- •Unit 2. Public finance a. Text finance and financial system
- •B. Dialogue budget organization and budget process
- •Vocabulary list
- •Exercises
- •Discussion
- •A) The Budget Message of the Mayor
- •April 27, 1995
- •In order to get prepared for participation in the class discussion of these questions, write several paragraphs on the following:
- •Reading practice
- •Unit 3. Fiscal management a. Text financial policy. Fiscal sphere
- •B. Dialogue effective fiscal policy
- •Vocabulary list
- •Exercises
- •A) Financial Policy
- •B) Fiscal Policy in the uk
- •Discussion
- •A) Multiyear Budgeting
- •B) Types of Budget Classification
- •A) Fiscal Policy in Transition Economies: a Major Challenge
- •B) On Macro- and Microeconomics
- •In order to get prepared for participation in the discussion of the questions, write a short essay on the following:
- •Reading practice
- •Transition Economies Need to Reform Social Safety Nets
- •Unit 4. Central banking. Monetary policy a. Text central banking system
- •B. Dialogue banking system in russia
- •Vocabulary list
- •Exercises
- •Us Activities of Foreign Banking Organizations
- •Discussion
- •A) Is Monetary Policy Needed?
- •B) Payment Systems
- •In order to get prepared for participation in the class discussion of the questions, write a summary of the interview in Ex. 13. Follow the plan suggested below:
- •Reading pra ctice
- •Unit 5. Banking system a. Text commercial banks
- •B. Dialogue
- •Interview With a Bank Manager
- •Vocabulary list
- •Exercises
- •B) Bank Accounts
- •B) The Nature of Banking
- •Discussion
- •A) Bank Loans and Overdrafts
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on:
- •Reading practice
- •Unit 6. Taxation a. Text what are taxes?
- •B. Dialogue taxation in russia
- •Vocabulary list
- •Exercises
- •What Is an Excise Duty?
- •Tax Reform in Developing Countries
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on the following:
- •Reading practice
- •Unit 7. International monetary system a. Text
- •International monetary institutions
- •B. Dialogue
- •Imf's support for russian reforms
- •Vocabulary list
- •Exercises
- •International Monetary Fund
- •Your Partner ebrd
- •World Bank – International Bank for Reconstruction and Development (ibrd)
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on:
- •Reading practice
- •Unit 8. Financial markets. The bond market a. Text trading in the bond market
- •B. Dialogue the bond market
- •Vocabulary list
- •Exercises
- •Discussion
- •In order to get prepared for participation in the class discussion of the above questions, write a short essay on the following:
- •Reading practice
- •Unit 9. Financial markets. The stock market a. Text stocks and markets
- •B. Dialogue the corporate securities market in russia
- •Vocabulary list
- •Exercises
- •Discussion
- •A) Bulls, Bears and Stags
- •B) Options and Short Selling
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on the following:
- •Reading practice
- •The New Issue Market
- •Unit 10. Investment activity a. Text
- •Investments
- •B. Dialogue
- •Investment climate
- •Vocabulary list
- •Exercises
- •Investment Companies
- •3 Food Giants Build Local Yogurt Plants
- •Discussion
- •B) Brazil Attracts Foreign Investors
- •C) Investment in the uk
- •In order to get prepared for participation in the class discussion of the questions, write a short essay on the following:
- •Reading practice
- •Investment Skill Is a Rare Commodity
- •Investment Trusts
- •Unit 11. Foreign exchange market. Global financial markets a. Text trading in the foreign exchange market
- •B. Dialogue cornerstone of the global financial market
- •Vocabulary list
- •Exercises
- •The Eurocurrency Market
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write several short paragraphs about:
- •Reading practice
- •Unit 12. Financial management a. Text finance function
- •B. Text financial ratios
- •C. Dialogue ratio analysis
- •Vocabulary list
- •Exercises
- •Discussion
- •A) Corporate Governance
- •B) Investment Management
- •A) Investment Decision Making
- •B) Investment Project Appraisal
- •In order to get prepared for participation in the class discussion of these questions, write a short paragraph on the following:
- •Reading practice
- •Unit 13. Accounting a. Text accounting principles and concepts
- •B. Dialogue accountancy in a free-market economy
- •C. Dialogue public and private accountants
- •Vocabulary list
- •Exercises
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write a short paragraph, explaining:
- •Reading practice
- •Balance Sheet
- •A. Balance sheet
- •Unit 14. Auditing a. Text performing an audit
- •B. Dialogue auditing in russia
- •Vocabulary list
- •Exercises
- •Ex. 4. Say in a few words what the main text is about. Use the opening phrases from
- •Sweden.
- •Independent Auditors' Report to the Board of Directors and Stockholders of_______Company
- •Discussion
- •In order to get prepared for participation in the class discussion of the questions, write several paragraphs on the following:
- •Reading practice
- •Banking correspondence
- •Dictionary of key words
- •Contents
Vocabulary list
A. taxation n налогообложение, взимание налогов
compulsory adj обязательный, принудительный
tax on income подоходный налог
tax on wages налог на заработную плату
tax on salary налог на жалование служащих
tax on profits налог на прибыль
tax on dividends налог на дивиденды
tax on rent налог на рентные платежи
tax on interest налог на процентный доход
tax on capital налог на капитал
direct taxes прямые налоги
indirect taxes косвенные налоги
interest payments процентные платежи
municipal services муниципальные услуги
to give effect (to) осуществлять, приводить в исполнение, проводить в жизнь
welfare of the community благосостояние общества
inequality of incomes неравенство доходов
forms of taxes виды налогов
treat v обращаться, обходиться
levy v облагать налогом
corporate income tax налог на корпоративный доход
impose v облагать (пошлиной, налогами ), налагать
double tax burden бремя двойного налогообложения
after-tax income доход после удержания (за вычетом) налога
stock-holder n акционер, держатель акций
personal income личный доход
code n кодекс
tax law налоговое законодательство
body of tax legislation содержание налогового законодательства
Finance Act финансовый акт
operate v (зд.) использовать, пользоваться
tax assessments установление налоговых ставок; определение размера облагаемого налогом дохода
return n налоговая декларация
to issue a return выдать налоговую декларацию
Board of Inland Revenue ("Inland Revenue") Налоговая служба Великобритании
to complete a return заполнить налоговую декларацию
submit v представлять
annual accounts годовой отчет; (зд.) финансовая отчетность
computation n расчет, вычисление
taxable profit налогооблагаемая прибыль
system of self-assessment система, при которой размер облагаемого налогом дохода определяется самим налогоплательщиком
capital gains доход от прироста капитала
foreign investment иностранные капиталовложения
taxable permanent establishment постоянно работающее предприятие, облагаемое налогом
tier n уровень, ярус
value-added tax (VAT) налог на добавленную стоимость
securities tax налог на ценные бумаги
withholding tax налог с суммы дивидентов
audit v подвергать(ся) аудиторской проверке
tax authorities налоговые органы
to lodge an appeal подавать апелляционную жалобу
resident adj проживающий, постоянно находящийся в стране
domicile v поселиться на постоянное место жительства
seek (sought) v искать, стремиться
mitigate v смягчать, уменьшать
double taxation двойное налогообложение
double tax treaty договор об избежании двойного налогообложения
arrangements n (зд.) меры, мероприятия
prevent v препятствовать, мешать, предупреждать
evasion of tax obligations уклонение от налоговых обязательств
avoidance n уклонение
tax liability обязательства по уплате налогов
В. progressive income tax прогрессивный подоходный налог
applicable adj применимый, пригодный, подходящий
comparable adj сравнимый
excise tax акциз, акцизный налог
charge n сбор, отчисление
Pension Fund Пенсионный фонд
Employment Fund Фонд занятости
Social Insurance Fund Фонд социального страхования
Medical Insurance Fund Фонд медицинского страхования
selling price продажная цена
sales problem проблема сбыта
flat rate единообразная ставка
reduced rate льготная ставка
tax allowance налоговая льгота
tax break налоговая льгота
anxiety n беспокойство, обеспокоенность
imputed tax вмененный налог
tax deferment отсрочка налога
deprive v лишать
giant n гигант
owe v быть должным
clear-cut and stable legislative base четкая и стабильная законодательная база
hasty , ill-considered decisions скороспелые, плохо продуманные решения
adversely adv отрицательно, неблагоприятно
affect v сказываться
to earn income получать доход
to rent equipment сдавать оборудование в аренду
stifle v душить