- •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
Income Statement
For the Month of July 200X
Service revenues |
|
$5700 |
Expenses: |
|
|
Wages |
$2,600 |
|
Gas and oil |
400 |
|
Rent |
300 |
|
Advertising |
200 |
|
Utilities |
100 |
|
Interest |
30 |
3,63 |
Net income |
|
$2,070 |
Illustration 5.1 (содержать) the statement of the PROFF Company for the Month of July 20XX. It shows that revenues in the amount of $5,700 were generated by serving customers. Expenses for the month (достигать) $3,630, resulting in net income before taxes for the month of $2,070.
It is easy to determine from (балансовый отчет) and (отчет о прибылях и убытках) whether the issuing company was a merchandiser or a manufacturer.
b. Consider the CONSOLIDATED INCOME STATEMENT given below. Match the English word combinations in the left-hand column with the Russian equivalents in the right-hand column:
CONSOLIDATED INCOME STATEMENT
For the sixth months ended in June 30, 200X
In eur thousand
|
|
June 30, 200X |
June 30, 200X |
Change in % |
|
|
1. |
Revenue |
|
|
|
a. |
Совокупный доход |
2. |
Licensing |
55,250 |
100,311 |
-45 |
b. |
Прочее |
3. |
Maintenance |
102,323 |
93,689 |
9 |
c. |
Консолидированная чистая прибыль |
4. |
Professional Services |
81,503 |
91,908 |
-11 |
d. |
Стоимость материалов и обслуживания |
5. |
Other |
734 |
1,533 |
-52 |
e. |
Лицензирование |
6. |
Total Revenue |
239,810 |
287,441 |
-17 |
f. |
Прочие операционные расходы (3) |
7. |
Increase/decrease in finished goods and work in progress |
2,869 |
2,058 |
39 |
g. |
Доля меньшинства («неконтрольный» пакет акций: <50%) |
8. |
Other operating income (1) |
40,235 |
14,646 |
175 |
h. |
Услуги профессио-нального характера |
9. |
Expenses |
|
|
|
i. |
Дополнительные расходы |
10. |
Cost of materials and services |
-21,871 |
-25,297 |
-14 |
j. |
Прибыль до налогообложения |
11. |
Personnel expenses |
-136,252 |
-137,738 |
-1 |
k. |
Налоги |
12. |
Depreciation and amortization (2) |
-16,036 |
-15,771 |
2 |
l. |
Общефирменные расходы (административные расходы плюс расходы на сбыт и распространение) |
13. |
Other operating expenses (3) |
-84,820 |
-87,962 |
-4 |
m. |
Износ и амортизация (нематериальных активов) (2) |
14. |
Total operating expenses |
-258,979 |
-266,768 |
-3 |
n. |
Прочая операционная прибыль (прибыль от ведения операций) (1) |
15. |
Financial income, net |
-1,728 |
2,747 |
-163 |
o. |
Расходы на содержание персонала |
16. |
Extra expenses |
0 |
-20,179 |
-100 |
p. |
Доход |
17. |
Income before taxes (before-tax income) |
22,207 |
19,945 |
11 |
q. |
Финансовый доход, чистый (без вычетов) |
18. |
Taxes |
-10,437 |
-9,175 |
14 |
r. |
Расходы (издержки, затраты) |
19. |
Income after taxes (after-tax income, income net of tax) |
11,770 |
10,770 |
9 |
s. |
Увеличение / уменьше-ние количества готовых изделий и незавершен-ного производства |
20. |
Minority interests |
0 |
0 |
|
t. |
Прибыль после налогообложения |
21. |
Consolidated net income |
11,770 |
10,770 |
9 |
u. |
Эксплуатационные расходы |