методички / 4031 ЭИ

(б) Перепишите предложения, заполните пропуски одним из инфинитивов, данных в рамке. Переведите предложения на русский язык.

buy	be developed	raise	replace	use

1.This company was the first to ___ this advertising gimmick.

2.A credit card is a plastic card that you use to ___ goods on credit.

3.The new branches of industry to ___ in this part of the country are mechanotronics and robotics.

4.Russian authorities say that their main aim is to ___ the standard of living in the country.

5.It was necessary to ___ out-of-date equipment for increasing labor productivity.

Упр. 2. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное подлежащее

(the Complex Subject).

1.The number of manufacturing workers is expected to decline with increasing use of robots and automated production systems.

2.The government policy proved to have resulted in a rapidly growing unemployment rate.

3.The planned costs are likely to be exceeded due to unforeseen expenses on the construction of a new storehouse.

4.The basic objective for financial reporting is known to provide information useful for decision making.

5.In this firm, women are said to have less chance of promotion than men do.

(б) Составьте английские предложения, соответствующие по смыслу русским предложениям. Обратите внимание на порядок слов в предложениях с инфинитивным оборотом Сложное подлежащее.

1. Говорят, что компания несет большие убытки из-за девальвации рубля.

	due to		to be suffering					the company
the ruble devaluation					is said					great losses

2.Известно, что первая компьютерная программа для системы бухгалтерского учета была разработана в 1980-х годах.

to have been developed

for accounting system

in the 1980s

the first

is known

computer program

3. Несомненно, что скрупулёзность и ответственность – главные качества любого бухгалтера.

and

the main qualities of

to be

responsibility

any bookkeeper

are sure

accuracy

4. Вероятно, что первые монеты были отчеканены в Лидии в VII веке до нашей эры.

in Lydia			are likely				during the 7th century BC
	the first				to have been minted				coins

5. Сообщили, что банки собираются поднять процентные ставки.

to be going

their interest rates

the banks

to rise

were reported

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Упр. 3. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное дополнение (the Complex Object).

1.Everybody expected returns on investment to be 150% per year.

2.The issued shares allowed the company to accumulate the required amount of money for expanding production.

3.The majority of businessmen consider banks to charge very high rates of interest on longterm loans.

4.Economists thought the single currency to increase trade integration and labour mobility in the euro-zone.

5.The developing countries want the rich countries to stop imposing tariffs on imports from the Third World.

(б) Составьте предложения из двух подходящих по смыслу частей. Запишите свои ответы в таблицу:

1	2	3	4	5	6	7

1.	We heard the contract	a)	to reduce its output.
2.	The customer wants the goods	b) to have used the company's earnings for
			personal gain.
3.	The government didn't expect the tax	c)	to be not only well-paid but to be
	reform		challenging.
4.	The manager considers the terms of	d)	have been signed at the yesterday's
	payment		meeting.
5.	The fall in demand has forced the plant	e)	to be insured against any damage in
			transit.
6.	Any person would like his work	f)	to arouse everybody's indignation.
7.	We suspect him	g)	to be acceptable.

Упр. 4. Перепишите следующие условные предложения и переведите их на русский язык. Определите тип условных предложений.

1.If every country in the world used the same currency, the world trade would be made much easier.

2.They would have gone out of business years ago if they hadn't invested in new technology.

3.The accountant will prepare the balance sheet, provided we calculate the depreciation of the assets.

4.If the quality of the product hadn't been so bad, the customers wouldn't have complained.

5.Our company got more profit, if we would economize on energy resources.

(б) Выберите один из предложенных вариантов ответа. Запишите свои ответы в таблицу:

1	2	3	4	5

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1.We would have lost a great deal of money. ___.

a)if we had invested in this shady company

b)if we had prepared the balance sheet

c)if we had followed his advice

2.He will be very disappointed ___.

a)if he doesn't get promotion this year

b)if he got promotion this year

c)if I hadn't got promotion last year

3.A firm would obtain a long-term credit ___.

a)if the bank had increased the rate of interest

b)if it provided some guarantees to the bank

c)if the bank had been declared bankrupt

4.If the company raises labour efficiency, ___.

a)its profits will be reduced

b)it will become more profitable

c)it would enter the world market

5.Had I known that the post was vacant, ___.

a)I would have required promoting me

b)I would have applied for it

c)I would apply to the proper authorities

Упр. 5. Перепишите предложения и задайте к ним вопросы. Тип вопроса указан в скобках.

1.A general ledger contains all the financial accounts of a business. (общий вопрос)

2.The accounts for last year showed a profit of $2 million. (альтернативный вопрос)

3.Initially, minimum wages were introduced to protect young people from exploitation.

(специальный вопрос)

4.The government has not coped with the problem of high unemployment yet.

(разделительный вопрос)

5.In the US, people earning less than $8,950 a year are exempted from paying any tax.

(вопрос к подлежащему)

Упр. 6. Прочитайте текст, устно переведите его и письменно выполните послетекстовые упражнения.

Balance Sheet

The balance sheet is one of the major financial reports prepared by a company's accountants and verified by an external auditor. The balance sheet provides information about a company's financial position at a given date – namely, the last day of the accounting period. It allows the reader to see what a company owns and what it owes to other parties.

Imagine that you make a list of everything that is important to you. Along with this list you attach values to all of these items. Then you make a list of everything that you owe to others, and again you attach values to these items. Then you subtract the total value of the second list from the total value of the first. Voila! You have just created the basic components of a balance sheet.

A standard company's balance sheet has 3 parts: assets, liabilities, and owner's equity. Assets are tangible and intangible items owned by the business. They are divided into

current and fixed assets. Current assets are the items to be used or converted into cash within a period of one year or less. Cash invested in stocks of raw materials, fuel and finished products

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as well as accounts receivable (i.e. the amount of money owed to the company by its debtors) are all current assets.

Fixed assets are purchased for long-term use and are unlikely to be converted quickly into cash. These include machinery, equipment, buildings, and also intellectual property rights such as patents and trademarks.

Liabilities are what the company owes to its creditors. As with the assets, there are current and fixed liabilities. Current liabilities (such as accounts payable and income tax payable) are due to be repaid within twelve months. Bonds, long-term loans, etc that are payable over a term exceeding one year refer to fixed liabilities.

If liabilities are subtracted from assets, the amount remaining is the owners' equity. There are two sources of owner's equity:

the amount of money provided by the owner or other investors (called invested capital);

the company's profit after deducting interest, taxes and dividends (called retained earnings).

The relationship of the company's assets, liabilities, and owners' equity is often shown by the fundamental accounting equation: Assets = Liabilities + Owners' Equity (assets equal liabilities plus owner's equity). The accounting equation must always remain in balance. In other words, one side must equal the other.

Упр. 7. Выпишите из текста английские эквиваленты следующих слов и словосочетаний.

1.финансовое состояние компании на определенную дату

2.активы, обязательства и собственный капитал

3.оборотные и основные активы

4.дебиторская задолженность (= счета к получению)

5.сумма денег, причитающаяся компании со стороны дебиторов

6.денежные средства, вложенные в запасы сырья, топлива, готовой продукции

7.краткосрочные и долгосрочные обязательства

8.кредиторская задолженность

9.задолженность по налогу на прибыль

10.со сроком погашения, превышающим один год

Упр. 8. (а) Подберите к английским словам и словосочетаниям русские эквиваленты. Запишите полученные соответствия.

1.	accounting equation	a)	балансовое уравнение
2.	accounting period	b)	внешний аудитор
3.	bonds	c)	долгосрочные ссуды
4.	external auditor	d)	материальные и нематериальные активы
5.	financial reports	e)	нераспределенная прибыль
6.	fixed assets	f)	облигации
7.	intellectual property rights	g)	основные активы
8.	tangible and intangible items	h)	отчетный период
9.	long-term loans	i)	права на интеллектуальную собственность
10. retained earnings		j)	финансовые отчеты

(б) Перепишите предложения, заполняя пропуски словами и словосочетаниями, данными выше. Переведите предложения на русский язык.

1. A company's ___ are prepared by accountants and verified by an ___.

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2.The balance sheet shows information about a company's financial position at a given date – namely, the last day of the ___.

3.Assets are ___ that the business owns.

4.Machinery, equipment, buildings, and also ___ such as patents and trademarks refer to

___.

5.Fixed liabilities that are payable over a term exceeding one year include ___ and ___.

6.The company's profit after deducting interest, taxation and dividends is called ___.

7.The ___ shows the relationship between the company's assets, liabilities, and owners' equity.

Упр. 9. Перепишите следующие вопросы к тексту и дайте на них ответы.

1.What kind of information is represented in the balance sheet?

2.What parts does a standard company's balance sheet have?

3.Are current assets to be used or converted into cash within a period of 2 years or more?

4.What do fixed assets include?

5.How can one calculate the owners' equity?

6.What two sources of owner's equity are there?

7.What is the fundamental accounting equation?

ВА Р И А Н Т 4

Упр. 1. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитив и укажите его синтаксическую функцию (подлежащее, часть именного сказуемого, дополнение, определение, обстоятельство).

1.It is easy to obtain the full information of any financial transaction due to the double entry bookkeeping.

2.To grow and prosper, companies need low rate of inflation, low interest rates, economic and political stability, a healthy economy and tax cuts.

3.The government policy is to subsidize firms in financial trouble to prevent unemployment.

4.The company's General Manager authorized to spend up to $1,000 a month on social programmes.

5.Measures to be taken by the government to stabilize economy won't be popular.

(б) Перепишите предложения, заполните пропуски одним из инфинитивов, данных в рамке. Переведите предложения на русский язык.

advertise	be paid	evaluate	explain	reduce

1.The aim of some government regulations and restrictions was to ___ the supply of low quality goods to the market.

2.Nowadays, any large company creates its own site on the Internet to ___ its products all over the world.

3.It is not always easy to ___ why consumers prefer one commodity to another.

4.The auditor monitors and cross-checks all financial data to ___ the company's financial health.

5.Penalty is a sum of money to ___ if a contract is broken.

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Упр. 2. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное подлежащее

(the Complex Subject).

1.Malaysia proves to be a world's leading producer of audio-visual products, room-air conditioners and semiconductors.

2.The law of demand and supply is known to be first worked out by D. Lardner, an Irish professor of philosophy.

3.A company's accounts are supposed to present a true and fair view of the company's financial position.

4.The earliest account books are likely to have appeared in Genoa in 1340.

5.The British government was reported to provide financial support to small firms to develop the small business sector.

(б) Составьте английские предложения, соответствующие по смыслу русским предложениям. Обратите внимание на порядок слов в предложениях с инфинитивным оборотом Сложное подлежащее.

1.Известно, что инфляция характеризуется ростом цен в течение определенного периода времени.

the increase			to characterize by				within a certain period of time
		in price level			is known				inflation

2. По-видимому, он очень хорошо знает конъюнктуру рынка.

sales opportunities

to know

seems

very well

he

3. Несомненно, что экономическое сотрудничество послужит на благо обеих стран.

	to benefit		both of the countries		is sure		economic cooperation

4.Ожидается, что акционеры утвердят план развития компании на ежегодном собрании в понедельник.

the plan for

on Monday

shareholders

at their annual meeting

to approve

the company development

are expected

5. Часто говорят, что бухучет – это язык бизнеса.

is often said

the language of

to be

accounting

business

Упр. 3. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное дополнение (the Complex Object).

1.Analysts suppose all the oil-producing countries to deplete most of their reserves in 50 years' time.

2.Competition makes producers improve goods' quality and apply innovations to attract more consumers.

3.Historians consider 14th century Italian merchants to have developed double-entry bookkeeping, which is used by modern accounting.

4.Some economists suppose the euro to be used by all the countries of West Europe next decade.

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5.I heard our main competitor have made a loan for expanding production and for acquiring new equipment.

(б) Составьте предложения из двух подходящих по смыслу частей. Запишите свои ответы в таблицу:

1	2	3	4	5	6	7

1.	Our profits are up this year, so I expect	a)	to advise me what shares to buy.
	my boss
2.	Revenue office found the company	b)	to buy lots of goods before holidays.
3.	Everybody knows consumers	c)	to give me a pay rise.
4.	Our manager wants your firm	d)	to reduce inflation.
5.	I would like the financial consultant	e)	to accelerate this transaction.
6.	We heard two banks	f)	to evade paying taxes.
7.	Control of the money supply allows a	g)	plan to merge next year.
	central bank

Упр. 4. Перепишите следующие условные предложения и переведите их на русский язык. Определите тип условных предложений.

1.If we didn't diversify production, we would become uncompetitive.

2.If they had signed the contract last month, the goods would have already been delivered.

3.The bookkeeper will make all the necessary adjustments if there will be changes in the tax rate.

4.The accountant would have prepared financial statements quicker if he had had the new accounting software.

5.If there were only one exchange rate, it would be easier to perform all export-import transactions.

(б) Выберите один из предложенных вариантов ответа. Запишите свои ответы в таблицу:

1	2	3	4	5

1.The plant would have increased the labour productivity, ___.

a)if it received a large and rush order

b)if its financial manager would have been fired

c)if it had introduced the new production method

2.If the company establishes a subsidiary in our country, ___.

a)its goods will become cheaper and more competitive

b)its goods would become more expensive and less competitive

c)its goods will become less expensive and uncompetitive

3.If the applicant had had more experience in accounting, ___.

a)we wouldn't have dismissed him

b)we would offer him the position of a chief accountant

c)we would have employed him

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4.If the transportation costs are reduced, ___.

a)the total cost of the goods would be decreased too.

b)the total cost of the commodities will be reduced too.

c)the total cost of the goods will be increased.

5.We would have concluded the agreement, ___.

a)if they gave us a bonus

b)if they had given us a good discount

c)if they hadn't made a concession

Упр. 5. Перепишите предложения и задайте к ним вопросы. Тип вопроса указан в скобках.

1.The tourist industry ranks as an important source of income for Italy. (общий вопрос)

2.The bank has raised its interest rate to 6 per cent. (альтернативный вопрос)

3.The new European single currency, the euro, appeared on Jan. 1, 1999. (специальный вопрос)

4.Shares of private companies are not available for sale to the general public.

(разделительный вопрос)

5.Economic laws form the basis for the development of society. (вопрос к подлежащему)

Упр. 6. Прочитайте текст, устно переведите его и письменно выполните послетекстовые упражнения.

Accounting Information

The purpose of accounting is to provide the information that is needed for sound economic decision making. Accounting can be defined as a process of collecting, recording, processing financial information and communicating it to end users. It is possible to classify users of accounting information into three major groups. First, accounting information allows the company's management to evaluate financial performance over a previous period of time, and to make decisions regarding the future. Second, it informs the general public (in particular those who are interested in buying its stock) about the profitability and solvency of a business. Third, accounting provides reports for the tax departments and government agencies.

In general, accounting information can be classified into two categories: financial accounting and managerial accounting. The main purpose of financial accounting is to prepare financial reports that provide information about a firm's performance to external users such as investors, creditors, and tax authorities. Financial accounting is performed according to Generally Accepted Accounting Principles. Managerial accounting is intended for internal decision making and doesn't have to follow any rules issued by standard-setting bodies. Managerial accounting deals with cost-volume-profit relationships, efficiency and productivity, planning and control, pricing decisions, capital budgeting, etc. Not being generally spread outside the company, this information is very useful for department heads and project directors.

Each company is to regularly prepare a standard set of financial statements and publish them in an annual report at the end of the fiscal year. The four financial statements include ▪ the balance sheet, ▪ the statement of cash flows, ▪ the income statement, and ▪ the statement of retained earnings.

These four financial statements are the final product of the accountant's analysis of a company's transactions. A large amount of effort goes into the preparation of the financial statements. The process begins with bookkeeping, which is just one step in the accounting process. Bookkeeping is the actual recording of the company's transactions without any analysis of the information. Accountants evaluate and analyze the information, summarizing it

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in the reports. For the accounting reports to be useful, they must be understandable, timely, accurate, reliable and objective.

Упр. 7. Выпишите из текста английские эквиваленты следующих слов и словосочетаний.

1.для принятия обоснованных экономических решений

2.процесс сбора, учета, обработки финансовой информации

3.рентабельность и платежеспособность предприятия

4.налоговое управление и правительственные учреждения

5.финансовый учет и управленческий учет

6.в соответствии с общепринятыми принципами бухгалтерского учета

7.взаимозависимость величины издержек, объема продаж (производства) и прибыли

8.решения по ценообразованию

9.планирование капитальных расходов

10.баланс, отчет о движении денежных средств, отчет о финансовых результатах и отчет о нераспределенной прибыли

	Упр. 8. (а) Подберите к английским словам и словосочетаниям русские
эквиваленты. Запишите полученные соответствия.
1.	accounting report			a)	акции компании
2.	bookkeeping			b)	бухгалтерский отчёт
3.	company's stock			c)	ведение бухгалтерского учета
4.	competitors			d)	внешние пользователи
5.	external users			e)	внутренние пользователи
6.	financial performance			f)	конкуренты
7.	internal users			g)	налоговые органы
8.	prepare financial reports			h)	органы, устанавливающие стандарты учёта
9.	standard-setting bodies			i)	пользователи бухгалтерской информации
10.	tax authorities			j)	составлять финансовые отчеты
11. users of accounting information				k)	финансовые результаты
	(б)	Перепишите	предложения,			заполняя	пропуски	словами	и
словосочетаниями, данными выше. Переведите предложения на русский язык.

1.The ___ are classified into two categories: ___ (the company's management and employees) and external users (customers, suppliers, creditors, ___, ___, investors, the government).

2.The company's management uses accounting information to evaluate ___ over a previous period of time, and to make decisions regarding the future.

3.Those people who are interested in buying the ___ need information about its financial position.

4.The main purpose of financial accounting is to ___ that provide information about a firm's performance to ___.

5.Managerial accounting is intended for internal decision making and doesn't have to follow any rules issued by ___.

6.___ is the actual recording of the company's transactions without any analysis of the information.

7.___ must be understandable, timely, accurate, reliable and objective.

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Упр. 9. Перепишите следующие вопросы к тексту и дайте на них ответы.

1.What is the purpose of accounting?

2.Can accounting be defined as a process of communicating financial information to end users?

3.Who is interested in accounting information?

4.Why does the company's management need accounting information?

5.What are the main differences between financial and managerial accounting?

6.What financial statements are included in an annual report?

7.Is bookkeeping the final step in the accounting process?

ВА Р И А Н Т 5

Упр. 1. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитив и укажите его синтаксическую функцию (подлежащее, часть именного сказуемого, дополнение, определение, обстоятельство).

1.With internet banking, it is possible to transfer funds from one account to another easily, instantaneously and without charge.

2.Debts are divided into two groups: debts to be paid during the current business year and debts to be paid over many years.

3.The economic growth is too slow now to expect a rapid increase in demand and supply.

4.The auditor's duty is to reduce the possibility of misappropriation, to identify mistakes or to detect fraudulent transactions.

5.The OPEC countries have agreed to reduce oil production to keep the oil prices on the same level.

(б) Перепишите предложения, заполните пропуски одним из инфинитивов, данных в рамке. Переведите предложения на русский язык.

be used	gain	get	help	increase	attract

1.The plan of the company is to ___ profits by reducing prices at the local market.

2.Without qualifications, it is difficult to ___ a job with a decent wage.

3.Durable goods are goods to ___ for a long time such as TV sets, washing machines, refrigerators, computers, etc.

4.New products and services are sold at an artificially low price to ___ customers and ___

market share.

5.The Central Bank of Russia uses its reserves to ___ repay Russia's foreign debt.

Упр. 2. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное подлежащее

(the Complex Subject).

1.The first published book on bookkeeping is known to be written by a Franciscan monk Luca Pciolo in 1494.

2.Computer programs are sure to help in calculating such accounting data as salaries, taxes, expenses etc.

3.More people have been found to choose to stay unemployed in countries with very high income tax rates.

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