- •3.1 Lead-in
- •3.2 Language input
- •3.2.1 Consult a dictionary and practice the pronunciation of the following words and word combinations, quote the sentences in which they are used in the text or submit the examples of your own:
- •3.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •Environment of Accounting
- •3.4 Comprehension Understanding the reading
- •3.4.1 Give extensive answers to the questions. Use the following expressions to present your answers:
- •Scanning
- •3.4.2 Scan the text to determine whether these statements are true (t) or false (f), and if they are false say why:
- •3.4.3 Scan the text and find the information to complete the following lists:
- •3.4.4 Scan the text and find the English equivalents for the following:
- •3.4.5 Develop the following ideas. Make use of the active vocabulary, given in brackets:
- •3.5 Practice
- •Word Building
- •Complete the table with words from the text and related forms. Put a stress mark in front of the stressed syllable.
- •3.5.2 A. Read the text, ignoring the missing parts. Accounting Assumptions and Principles
- •Financial Statements
- •3.5.3 A. Fill in the gaps with the suitable expressions from the box:
- •5.5.4 A. Read the text, give the English equivalents for the words in brackets, and single out the main items of the income statement.
- •Income Statement
- •In eur thousand
- •3.5.5 A. Read the text and single out the main items of the balance sheet.
- •Illustration 5.2.
- •July 31, 200x
- •I. Consider the other parts of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column.
- •A. Read the text and supply the prepositions where necessary.
- •Illustration 5. 3.
- •3.5.7 Say it in English:
- •5.5.8 A. What do the following abbreviations stand for?
- •3.6 Dialogue 1
- •Jobs in Accounting
- •Supporting Materials
- •Read and translate the following dialogue: Tax Accounting
- •Supporting Materials
- •A Brief Summary of the Activities of the Office of the Auditor General in Norway
- •3.7. Case study& role play Case
- •Discussion questions:
- •Exhibit 1 Sales of the Microcomtec 100
- •Exhibit 2 Microcomtec’s Balance Sheet as of December 2000
- •Discussion questions:
- •Interoffice Memorandum
- •Making a Decision
- •3.8 Grammar back up The Infinitive, Past Participle and the “-ing” form (Revision)
- •Infinitive or the ing-form
- •Infinitive or the ing-form
- •Topics for the Power Point presentations
I. Consider the other parts of the consolidated balance sheet given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column.
1. |
LIABILITIES AND SHAREHOLDERS EQUITY (NET WORTH) |
a. |
ОБЯЗАТЕЛЬСТВА (ПАССИВЫ) И АКЦИОНЕРНЫЙ КАПИТАЛ (ЧИСТАЯ СТОИМОСТЬ КОМПАНИИ) |
2. |
Current liabilities |
b. |
Торговля |
3. |
Current maturities of long-term debt |
c. |
Общая сумма краткосрочных обязательств |
4. |
Accounts payable |
d. |
Кредиторская задолженность, счета к оплате |
5. |
Trade |
e. |
Процент |
6. |
Other (1) |
f. |
Прочее (1) |
7. |
Accrued liabilities |
g. |
Дивиденд к выплате |
8. |
Compensation |
h. |
Текущий срок до погашения долгосрочного долга |
9. |
Interest |
i. |
Долгосрочный долг |
10. |
Other (2) |
j. |
Общая сумма обязательств |
11. |
Dividend payable |
k. |
Краткосрочное обязательство |
12. |
Income taxes |
l. |
Прочее (2) |
13. |
Deferred income |
m |
Доходы будущих периодов |
14. |
Total current liabilities |
n. |
Прочие долгосрочные обязательства |
15. |
Deferred income taxes |
o. |
Вознаграждение, зарплата и другие выплаты |
16. |
Long-term debt |
p. |
Подоходные налоги |
17. |
Postretirement medical and life insurance liabilities |
q. |
Обязательства по медицинскому страхованию и страхованию жизни пенсионеров |
18. |
Other long-term liabilities |
r. |
Отсроченное (отложенное) налогообложение по подоходному налогу |
19. |
Total liabilities |
s. |
Начисленные обязательства |
1. |
Shareholders’ equity |
a. |
Акционерный капитал |
2. |
Preferred stock, par value $1: Authorized, 2,000,000 shares: Issued, none |
b. |
Обязательства (ожидаемые затраты по договору) и потенциальные (условные) обязательства |
3. |
Common stock, par value $1: Authorized, 400,000,000 shares: Issued, 324,420,732 shares, as to both years |
c. |
Обыкновенные акции, номинальная стоимость $1: Разрешено 400 000 000 акций : Выпущено 324 420 732 акции, за два года |
4. |
Additional paid-in capital |
d. |
За вычетом казначейских акций, 46 494 301 акция и 45 419 437 акций соответственно, по себестоимости |
5. |
Retained earnings |
e. |
Накопленная прочая полная прибыль |
6. |
Accumulated other comprehensive income |
f. |
Общая стоимость (сумма) акционерного капитала. |
7. |
Less treasury stock, 46,494,301 shares and 45,419,437 shares, respectively, at cost |
g. |
Привилегированные акции, номинальная стоимость $1: Разрешено 2 000 000 акций: Выпущено ни одной |
8. |
Deferred compensation |
h. |
Нераспределенная прибыль |
9. |
Total shareholders’ equity |
i. |
Отложенная компенсация |
10. |
Commitments and contingent liabilities (indirect liabilities) |
j. |
Дополнительный оплаченный капитал (оплаченная часть выпущенного акционерного капитала) |
11. |
Total liabilities and shareholders’ equity |
k. |
Общая стоимость (сумма) обязательств и акционерного капитала |