- •Часть 1
- •Часть 1
- •Москва 2010
- •Часть 1
- •1.1 Lead-in
- •1.2 Language input
- •Developing vocabulary
- •1.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •Background information Environment of Global Finance
- •1.4 Comprehension Understanding the reading
- •Give extensive answers to the questions. Use the following expressions to present your answers:
- •In a nutshell, ...
- •Scanning*
- •1.4.2 Scan the text to determine whether these statements are true (t) or false (f). With a partner, discuss why.
- •1.4.3 Scan the text and find the information to complete the following lists:
- •1.4.4 Scan the text again and find the English equivalents for the following:
- •1.4.5 Develop the following ideas. Make use of the active vocabulary given in brackets:
- •1.5 Practice
- •Word Building
- •1.5.1 Consult a dictionary and practise the pronunciation of the following words and word combinations: Countries and nationality adjectives
- •1.5.4 A. Read the text, ignoring the missing parts.
- •Substitute the words and word combinations given in bold type by synonyms or synonymous expressions from the active.
- •1.6 Dialogue 1
- •Import and Export
- •Supporting materials
- •Incoterms*
- •Trade Restrictions
- •The wto in brief
- •1.7 Case study & role play Case 1
- •1.7.1 Develop the following ideas.
- •1.7.3 Say it in English using the word combinations from both the Case-study and Role-play sections:
- •Appendix
- •1.7.4 Develop the following ideas:
- •1.7.5 Say it in English:
- •1.7.6 A. Find examples that show how trade restrictions affect multinational corporations.
- •Making a Decision
- •1.8 Grammar back up: The Infinitive
- •1. Is the verb followed by a full or bare Infinitive?
- •1.8.1 Insert to before the infinitive where required. Translate the sentences into Russian.
- •2. Which verbs are followed by Complex Object?
- •I’d rather not be told the truth.
- •I’ll have you speak English in no time.
- •I hear (that) you have had successful talks.
- •2. Is the infinitive or the ing-form used after the verbs of perception?
- •I watched the secretary type a letter on a paper with a printed letterhead.
- •I watched the secretary typing a letter on a paper with a printed letterhead. (I.E. I saw part of the action)
- •1.8.2 Join these pairs of sentences, deciding when to use a bare infinitive or ing.
- •I’ll have you know I’m the company secretary.
- •I’ll have you speaking English in no time.
- •1.8.3 Use the bare infinitive or the -ing form after have in these sentences.
- •4. What is Complex Subject and when do we use it?
- •With the verb “ turn out “.
- •B. Paraphrase the following using a Complex Subject with the verbs in brackets.
- •Revision
- •2 The Firm and Its Environment
- •2.1 Lead-in
- •2.2 Language input
- •Developing vocabulary
- •2.2.1 Consult a dictionary and practise 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:
- •2.2.2 Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
- •2.3 Background information The Firm and Its Environment
- •Understanding the reading
- •Scanning
- •Scan the text to determine whether these statements are true (t) or false (f), and if they are false say why.
- •2.4.3 Develop the following ideas. Make use of the active vocabulary given in brackets:
- •2.4.4 Match each of the phrases on the left with an appropriate explanation on the right. Use the grid below:
- •2.4.6 Scan the text again and find the English equivalents for the following:
- •Practice Language focus
- •2.5.3 A. Read the text, ignoring the missing parts.
- •Word-building
- •2.6 Dialogue 1
- •Types of securities
- •Mergers, Takeovers & Acquisitions
- •Supporting Materials
- •2.7 Case study & role play The Case
- •Chart 2.
- •Making a Decision
- •2.8 Grammar back up: The ing-Form & Past Participle
- •1. When do we use the -ing form?
- •I need a console desk. - I need a trading desk.
- •2. When do we use the Past Participle?
- •2. What form of the participle should be used?
- •3. What forms of participles do we use in the negative meaning?
- •4. When do we use the perfect participle passive?
- •Change the Infinitive in brackets for Perfect Participle (active or passive). Translate the sentences into Russian.
- •5 What do we call misrelated participles?
- •6. What is the meaning of the structure to have (get) something done?
- •7. What participial constructions do the participles build?
- •Do it in Russian
- •Мужчина с портфелем ручной работы вон там – это посредник, представляющий компанию-конкурента.
- •Context
- •Topics for the Power Point presentations:
- •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
2.4.6 Scan the text again and find the English equivalents for the following:
A.
оборотный капитал, оборотные фонды, оборотные средства
мобилизовать необходимую сумму денег
устав акционерной компании
передача собственности
норма прибыли на акцию/ облигацию
единоличное владение (хозяйство)
нанимать и увольнять служащих
разрешенный к выпуску акционерный капитал
организации, вкладывающие средства в создание новых компаний, часто с повышенным уровнем риска
быть оштрафованным
имущество, активы, фонды, капитал, ресурсы компании
вести подробные учетные записи
нести ответственность в пределах инвестированного капитала
полное товарищество (с неограниченной имущественной ответственностью)
акционерная компания с ограниченной ответственностью (США)
выступать в качестве ответчика в суде
часть прибыли компании, распределяемая среди акционеров
ограниченная ответственность (акционера)
получить сертификат об инкорпорации (лицензию)
B.
В частной акционерной компании (private limited company) в Англии может состоять от двух до пятидесяти членов (в их число не входят те, кто в ней работает). Частная компания не должна направлять бухгалтерские отчеты в бюро по регистрации акционерных компаний (Registrar), но ежегодно заявляет туда о том, что она не предлагала общественности свои акции или облигации. Частная компания – это зачастую дело семейное, капитал для которого собран среди членов семьи, которые, вследствие этого, владеют акциями компании. Но акции могут передаваться другим лицам только с согласия правления компании. Конечно же, это большой минус для держателя акций частных компаний. Т.к. каждая акция обладает одним голосом, у него должен быть по меньшей мере 51% акций, чтобы получить большинство голосов, необходимое для разрешения передачи акций другому лицу. Акции публичной компании с ограниченной ответственностью (PLC – public limited company) могут свободно продаваться на бирже или в ходе частных переговоров.
Practice Language focus
2.5.1 |
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To operate the business successfully, the manager needs to make decisions that maximize the returns … the owners of the company. Such decisions range … buying supplies from high-quality, low-cost suppliers, … hiring … the best available workers, to investing … the best available projects.
The first form of equity is owner’s capital. This is the most exposed form … capital since a return is received only … all other calls on a company’s profits have been satisfied. Then … an extreme case – bankruptcy – the owner’s equity will be repaid only … everyone else, including employees, creditors, banks, etc., has received what they are owed.
In successful times, the owners have a claim … all the net profit of the company. They can go … other sources … equity finance: firstly, venture capital (it is usually provided … venture firms interested … financing high-growth companies). However, the provider usually demands a much faster and higher rate … return than an owner would expect to form his /her own capital. … the other hand, the venture capital company doesn’t usually interfere … the running … the company.
2.5.2 |
a. Complete the text by using the following word combinations from the box and fill in the grid. |
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b. Explain why, despite the technical and financial advantages of large firms, there are so many small firms. |
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c. Make a list of advantages and disadvantages of small businesses in relation to large firms. |
A |
a small percentage |
J |
to be dominated by |
B |
to stimulate the supply side of the economy |
K |
the division of labour |
C |
on advantageous terms |
L |
encourage |
D |
exploit economies of scale |
M |
the unemployed |
E |
reduce |
N |
benefit |
F |
share of the market |
O |
a low rate of interest |
G |
amounts of capital |
P |
have access |
H |
capital |
Q |
the cost advantage; |
I |
employ |
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Small businesses are managed by their owner(s) and have a relatively small (1)… . Small manufacturing firms (2) … fewer than 200 people. Large firms are typically incorporated (limited companies), where ownership and management are separated. Large companies that (3) … enjoy a cost advantage over small firms in the same industry. In particular, large firms have access to the following technical and financial economies. Technical economies occur in the production of a good.
As the firm expands, there is greater scope for specialisation and (4) … . Large factories can employ specialist skilled workers to do the same job all day with no time lost in changing tools or doing unfamiliar tasks. The indivisibility of certain types of (5) … means that many production processes are impossible on a small scale. Large firms can (6) … by linking production processes that would otherwise be carried out in separate factories (a large manufacturer of shirts can (7) … transport costs by combining the weaving and cutting of cotton under the same roof).
Financial economies allow large firms to raise capital (8) … . Large firms are considered to be reliable and are therefore charged (9)… and (10) … to capital markets such as the stock exchange. Selling shares is a relatively inexpensive method of raising large (11) … .
Despite (12) … to large firms of producing in bulk, small businesses find a niche by providing specialized products for small markets (e.g. hairdressing cannot easily achieve a large scale of operation, and tends (13) … small firms). An irregular or limited demand for a product prevents mass production. Small firms have the required flexibility and low overheads. Often small firms survive by accepting subcontracting work from large companies. In printing, where fixed costs form only (14) … of total costs, low set-up costs (15) … the development of small firms. Where the market for a good is restricted and highly localized, small firms survive, e.g. village shops.
In an attempt (16) … the government has introduced a number of schemes to help small firms to survive: the Enterprise Allowance is a weekly sum paid to (17) … while they are setting up their own businesses; the Business Expansion Scheme provides relief against income tax to investors in unquoted companies.
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Skills focus