- •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
Topics for the Power Point presentations
Uses of Accounting Information
Financial statements
Generally Accepted Accounting Principles (GAAP)
International Financial Reporting Standards (IFRS)
Accounting Standards, Assumptions and Principles
Profit and Loss Accounts
Consolidated Income Statement
Consolidated Balance Sheet
Balance Sheet Formats
Jobs in Accounting
Tax Accounting
Accounts Chamber of the Russian Federation
Microcomtec’s Financial Position
Microcomtec’s Marketing Policy
Risks Involved in Running a Company
Contents
Введение 3
Unit 1 Environment OF GLOBAL FINANCE 4
Dialogue 1 Import and Export 25
Dialogue 2 Trade Restrictions……………………….... 30
Case Study & Role-play 1 Considering a Countertrade Proposal 25
Case study & Role-play 2 Limit on Car Imports……… 47
Practice with infinitives 55
Topics for the Power Point presentations 73
Unit 2 THE FIRM AND ITS Environment 74
Dialogue 1 Types of Securities 96
Dialogue 2 Mergers, Takeovers, Acquisitions……………………….... ..101
Case Study & Role-play 1 The Merits & Demerits of Reorganization 107
Case study & Role-play 2 A Management / Employee Conflict………… ..115
Practice with Participles and the –ing form 118
Topics for the Power Point presentations 140
Unit 3 Environment of accounting 141
Dialogue 1 Jobs in Accounting 178
Dialogue 2 Tax Accounting………………………........182
Case Study & Role-play A Difficult Time for
Microcomtec Corporation 192
Practice with Verbals: Revision 201
Topics for the Power Point presentations 210
* Scanning means reading very quickly in order to find key factors or figures that are contained within a text.
** чтобы усилить доводы
* не займет много времени
* Hermes [′ha;miz ]
* Incoterms - short for “International Commercial Terms” – identify the additional costs, over and above the cost of goods, that the seller will invoice the buyer in international sales contract. They define who is responsible for arranging and paying for transportation, documentation, customs clearance and transport insurance.
* Вот уж не знаю.
** Сдаюсь.
***Давайте на этом остановимся.
* albeit = "all though it be (that)" - хотя (и). He was considered as a tough albeit fair boss. — Его считали жестким, хотя и справедливым, боссом. Syn: even though , even if , although
1 Нетто-кредитор
2 Попытка принять желаемое за действительное.
3 – Хорошо смеется тот, кто смеется последним.
4 – Кто начнет?
5 – По общему мнению … .
6 – Давайте пойдем дальше … .
7 – Можно мне высказаться?
8 Это не совсем срабатывает.
9 Шутить или играть с огнем.
* вводное слово/предложение; парентеза
10 принуждение, насилие
* Боюсь, что я не знаю, что к чему.
** Честно говоря, я в замешательстве.
11… не говоря уже о …
12 Сад с подстриженными деревьями
13 Базовый [базисный] актив (ценная бумага, товар, срочный контракт или другой актив, на покупку или продажу которого выписан опцион, фьючерс или форвард).
14 Франшиза (освобождение страховщика от убытков, не превышающих определенного процента от страховой оценки); нестрахуемый минимум; подлежащий вычету (при налогообложении: о сумме, которая вычитается из дохода до обложения налогом; также о сумме, которая вычитается из любых выплат по страховому полису).
15 Практически важный; будничный, но жизненно необходимый
16 Борьба за доверенности (борьба за контроль над компанией путем привлечения на свою сторону представителей акционеров, имеющих доверенности на голосование на общем собрании акционеров)
17 Chief Executive Officer - (главный) исполнительный директор (один из руководителей корпорации, отвечающий за основную часть её текущей деятельности)
18 Chief Financial Officer (главный) финансовый директор; вице-президент корпорации по финансам, заместитель директора по финансовым вопросам
19 Фидуциар, фидуциарий, доверенное лицо, опекун, траст-агент (лицо или учреждение, которому доверено управление инвестициями или хранение активов другого лица с юридическим оформлением таких отношений.
20 У нас нет основания полагать… .
21 Давайте не будем торопиться неподобающим образом.
* London Interbank Offered Rate – ставка предложения (продавца) на рынке депозитов.
22 осуществлять надзор за государственными и общественными организациями
23генеральный аудитор (председатель Счетной Палаты)
24 контрольный и регулирующий орган
25 Счетная Палата
26 контроль финансового состояния и результативности деятельности