Министерство образования и науки РФ
Федеральное государственное автономное образовательное учреждение высшего профессионального образования
«Сибирский федеральный университет»
Торгово-экономический институт
Отделение среднего профессионального образования
Accounting and Finance
Сборник текстов и упражнений для самостоятельной работы студентов специальности
080114 «Экономика и бухгалтерский учет» очной и заочной формы обучения по дисциплине «Английский язык»
Красноярск 2012
Accounting and Finance: сборник текстов / ФГАОУ ВПО СФУ Торгово-экономический институт; сост. Н.А. Александренко. – Красноярск, 2012. – 14 с.
Сборник текстов и упражнений составлен в соответствии с программой курса «Английский язык» для студентов специальности 080114 Экономика и бухгалтерский учет.
Сборник текстов и упражнений содержит профессионально ориентированные тексты, лексические и грамматические упражнения, направленные на развитие навыков устной речи, чтения и понимания текстов.
Сборник текстов и упражнений мот быть использован как для самостоятельной, так и для аудиторной работы студентов.
ФГАОУ ВПО СФУ
Торгово-экономический институт, 2012
Accounting Money
A
lmost
everyday we talk about money. We talk about how much we have,
how much we don't have, how much we need, how much we want and how
much other people have. We judge our success or failure on our
ability to get it and we either envy or dislike people who have more
than we do. We plan our whole lives around money. We decide
when to get married, where to live, when to buy a house and
whether or not to have a family based on how much we have. Money
determines what kind of car we drive and where we can go for our
holidays. It is impossible to escape from the influence that money
has on us.
In groups ask and answer the following questions
How much money do you need a week for your life in Russia?
W
hat
do you spend most of your money on?
Where does your money come from?
Do you have enough of it? Why/why not?
How much more do you think you need a week?
If you need more money, where can you get it from?
If you had more money what would you spend it on?
Do you ever spend more money a week than you have?
What do you think you will need money for in the future?
How do you intend to make money in the future?
Do you think money is the most important thing in life?
Where do you keep your money?
Do you use a credit card or a cheque account? Why/why not?
Do you keep an accurate record of how much you spend? If so, how?
Have you ever borrowed a large amount of money?
It is very important that we keep an eye on our money. We need to know how much we have and how much we spend. We need to know where our money comes from and where it goes. We need to know how much we can spend and how much tax we have to pay. To do these things we need a system that will give us reliable and accurate information. It was for this purpose that the accounting system was developed.
W
hat
is Accounting?
Accounting is often called the language of business because of its ability to communicate financial information about organizations.
Accounting
Accounting is the process of collecting, recording, classifying, summarizing, interpreting and reporting financial information to aid business decision making.
Collecting
R
ecording
Match the definitions to the words on the left.
a)
To arrange information into classes of similar items
b) To explain what information means
Classifying.
S
ummarizing
c) To set information down in permanent form so that it can be kept, remembered or referred to.
d) To reduce large amounts of information into a briefer form.