- •И.T. Шолудченко
- •Ul jiabjItHHt
- •Часть I. Краткий фонетический справочник 6
- •Часть II. Грамматический практикум 27
- •Часть III. Тексты и упражнения для обучения чтению 173
- •Часть IV. Деловая корреспонденция 246
- •Часть V. Англо-русский толковый словарь
- •Часть I
- •Text Two. My flat
- •Text Three. At home
- •Text One
- •1. Read the following tongue-twisters.
- •Everyday Comparisons
- •Часть и
- •(The noun)
- •Артикль (the article)
- •Имя прилагательное (the adjective)
- •Self-correcting Exercises
- •(The numeral)
- •Self-correcting Exercises Exercise 1. Translate into Russian.
- •Self-correcting Exercises
- •(The verb)
- •Глагол to be
- •Self-correcting Exercises
- •Exercise 4. Ash questions according to the model.
- •There is (are, was, were will be)
- •Self-correcting Exercises
- •Глагол to have
- •Infinitive Past Participle Participle II Participle I
- •Времена группы simple
- •Времена группы progressive to be
- •Self-training Exercises
- •Self-correcting Exercises
- •Self-training Exercises
- •Времена группы perfect progressive
- •Self-correcting Exercises
- •B. Use the Past Perfect Progressive Tense.
- •Exercise 3. Make the sentences interrogative.
- •Revision Exercise
- •Страдательный залог (the passive voice)
- •1. Какой вопрос сейчас обсуждается? — Обсуждается работа нашего научного кружка. 2. Ее можно видеть в библиотеке каж-105
- •ПЛиДальпЫс I jiai ujIbl (modal verbs)
- •Self-training Exercises
- •Согласование времен (sequence of tenses)
- •Self-correcting Exercises
- •Into English using:
- •I IrlfllAl» I kit (the participle)
- •Exercise 2. Use different forms of Participles as an attribute.
- •Герундии (the gerund)
- •Self-correcting Exercises
- •Self-training Exercises
- •Наклонение (the mood)
- •Self-training Exercises
- •Структура предложения
- •Self-correcting Exercises
- •Self-training Exercises
- •Self-correcting Exercises
- •Self-training Exercises
- •Сложные предложения
- •Словообразование (word-building)
- •Неправильных глаголов
- •Accountancy profession профессия бухгалтер
- •Accountancy Profession
- •Vocabulary list
- •Банковское дело. Бухучет на предприятии
- •Balance Sheet
- •2. «Petrograd Company Balance Sheet as at...
- •Income Statement Profit and Loss Statement
- •Expenses
- •Gains and losses
- •Loan agreement кредитное соглашение
- •Article 1. The loan
- •Article 4. Expenses, fees
- •Article 5. Overdue payments
- •Article 6. Method of payment
- •Article 7. Disbursement
- •Article 9. Events of default
- •Article 10. Arbitration
- •Entire agreement
- •Часть IV
- •И его части
- •In your reply please refer to our в Вашем ответе, пожалуйста,
- •Dear Mr. Black,
- •The Simplest Business Deal
- •Plastic Rim Cook Sieves 18/25 cm
- •Operations with currencies and shares
- •4. Russian financial company to a foreign colleague about investing in Russian Eurobonds.
- •Валютные и фондовые рынки
- •Часть V
- •Английский язык бухучет и аудит
Ul jiabjItHHt
Часть I. Краткий фонетический справочник 6
Часть II. Грамматический практикум 27
Часть III. Тексты и упражнения для обучения чтению 173
Unit 1. Higher Education / Высшее образование 173
Unit 2. Accountancy Profession / Профессия бухгалтер 189
Unit 3. Banking. Accounting of a company / Банковское
дело. Бухучет на предприятии 201
Unit 4. Financial Statements and their elements /
Финансовая отчетность и ее элементы 212
Unit 5. Loan argument / Кредитное соглашение 228
Unit 6. Currency and share markets / Валютные
и фондовые рынки 243
Часть IV. Деловая корреспонденция 246
Часть V. Англо-русский толковый словарь
бухгалтерских терминов 293
Русско-английский толковый словарь
бухгалтерских терминов 362
Использованная литература 391
Часть I
Краткий фонетический справочник
ивиДИАЯ I АЫ1ИЦА Ч I СПИ>1 UUI JIAUHblA
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
b |
[b] |
|
bus, but, about book, bed, bag, better, butter, b y, bad |
bt |
[t] |
в конце слова |
debt, doubt |
c |
[s] |
перед е, i, у |
face, city, cinema, cycle, since, ice, space, centre |
[k] |
в остальных |
cap, cat, cut, cry, copy, capital, come, close, clock |
|
[Л |
перед безударной гласной |
ocean, social, special, musician, ancient, racial |
|
cc |
[ks] |
перед е, i, у |
accept, success, accent, accident |
[k] |
в остальных |
occur, accord, accomplish, accumulate, occupy, occasion |
|
ch tch |
[tl] |
|
chess, rich, cheese, chop, much, match, kitchen, watch, catch |
ch |
[k] |
в словах греческого происхождения |
school, architect chemistry character, archeology, technical |
|
[] |
в словах французского происхождения |
machine, machinery, machinist |
6
Сводная таблица чтения согласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
ck |
[k] |
|
black, sick, back, pack, neck, check |
d |
[d] |
|
date, made, end, decide, old |
[-] |
перед согласными |
grandmother, handsome, handkerchief |
|
dg |
[d] |
|
bridge, knowledge, judge, siedge |
f |
[f] |
|
five, if, finish, face, family |
ften |
[fn] |
|
often, soften |
g |
[d] |
перед е, i, у |
page, change gymnasium, stage |
[g] |
в остальных случаях |
go, get, green, grey, grow |
|
gh |
[-] |
после au, ou и перед t |
weight, eight, bought, brought, fought, daughter |
[f] |
после au, ou |
laugh, enough, cough |
|
gn |
[n] |
в начале и в конце слова |
foreign, sign, campaign |
h |
[h] |
|
he, his, here, have, home, hundred |
[-] |
в начале и середине некоторых слов |
hour, honour, honest, exhibition |
|
j |
[d] |
|
just, major, object, subject |
k |
[k] |
|
kill, keep, Mike, kitchen, like |
kn |
[n] |
в началe слова |
know, knee, knife, knock |
7
Сводная таблица чтения согласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
l |
[l] |
|
lake, late, light, listen, leg |
[-] |
в сочетаниях alm, alf, alk |
talk, calm, half, chalk |
|
m |
[m] |
|
miss, meal, seem, team, home |
mb |
[m] |
в конце слова |
climb, bomb |
mn |
[m] |
|
autumn, column |
n |
[n] |
|
never, number, nobody, next, notice |
ng |
[ч] |
в конце слова |
sing, song, interesting, thing |
nk |
[цk] |
|
drink, bank, ink, tank, thank |
p |
[p] |
|
pen, pencil, pupil, publish, top |
ph |
[f] |
в словах греческого происхождения |
phone, physics, philosophy, philologist, symphony, phase |
qu |
[kw] |
|
queen, question, quick, quite, queue |
[k] |
в словах французского происхождения |
unique, technique |
|
r |
[r] |
|
red, ready, rain, sorry, mirror, trip |
s |
[s] |
в начале слова и после глухих согласных |
see, sea, son, sun, stand, stop maps, cats, books, hats, caps |
но: [J] |
|
sugar, sure |
8
Сводная таблица чтения согласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
|
[z] |
после звонких согласных и гласных |
pens, bags, days, girls, boys |
|
между гласными |
these, cheese, please, nose, rose |
|
ss |
[s] |
|
class, pass, success, kiss, miss |
[Л |
перед безударными ia, io |
Russian, Belorussian |
|
ssion |
[fn] |
|
session, discussion, comission |
sion |
[зn] |
в конце слова |
decision, conclusion, revision, invasion |
sure |
[зd] |
|
pleasure, treasure, leisure, measure |
sh |
[] |
|
she, ship, fish, short |
sc |
[s] |
перед e, i, у |
science, scientist, scene, scenery |
sten |
[sn] |
|
listen, fasten |
stle |
[sl] |
|
whistle, wrestling |
t |
[t] |
|
ten, twenty, table, sit, teeth |
th |
[и] |
|
thing, thank, three, tooth |
[р] |
|
this, those, with, without, weather |
|
tion |
[fn] |
|
demonstration, revolution dictation, translation, attention |
9
Сводная таблица чтения согласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
ture |
[tʃd] |
|
picture, future, lecture, culture nature, feature, furniture |
v |
[v] |
|
live, leave, voice, move, vase |
w |
[w] |
|
win, want, water, wind, twins |
wh |
[w] |
|
when, where, why, what, which white, whisper, while |
wh+o |
[h] |
|
who, whom, whose, whole |
wr |
[r] |
|
wrong, write, writer, wrestling |
ивиДИАЯ I АЬЛИЦА Ч I СПИл I JIAUMblA
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
a |
[ei] |
в открытом слоге |
place, came, later |
[ж] have, atom [e] any, many |
[ж] |
в открытом слоге некоторых двусложных слов с буквой i в заударном слоге |
habit, rabit, vanish |
|
|
[ж] |
в закрытом слоге |
land, fact, carry |
[a:] example |
|
[o:] |
перед i плюс согласная, кроме m, f |
also, talk, salt |
[ж] rally, shall |
10
Сводная таблица чтения гласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
|
[a:] |
в некоторых словах перед n плюс согласная |
answer, France can’t, chance demand |
|
[a:] |
перед s, f плюс согласная |
class, draft, ask last |
[ж] classic, mass passive |
|
[ei] |
перед ste, nge |
taste, danger, change |
|
|
[a:] |
перед th |
father, path, rather |
[ж] gather |
|
[o:] |
после w, q u в открытом слоге и перед r |
water, quarter, war |
[ei] wage, wake wane |
|
a |
[o] |
в закрытом слоге |
was, want |
[ж] wag, wax |
ai, ay |
[ei] |
|
aim, aid, may, day |
[e] says, said |
air |
[Sd] |
|
air, pair, chair |
|
al |
[a:] |
перед f, m |
calm, palm, half |
|
ar |
[a:] |
в закрытом слоге |
car, part, garden |
|
[Sd] |
в открытом слоге |
care, careful |
[a:] are |
|
au, aw |
[o:] |
|
cause, law, pause |
[a:] aunt |
au |
[a:] |
перед gh(t) |
laugh |
|
augh |
[o:] |
перед t |
daughter |
|
e |
[i:] |
в открытом слоге |
we, Pete, eve |
[e] very, edit |
11
Сводная таблица чтения гласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
|
[e] |
в закрытом слоге |
get, settle, fell, egg |
|
ea |
[i:] |
не перед d, th |
tea, peace, meat |
[e] deaf, heavy, peasant, weapon [ei] break, great |
[e] |
перед d, th, 1th |
bread, breath, dead, death, head, health |
[i?] idea, real [i:] beneath, reath |
|
ear |
[id] |
|
clear, hear, near |
|
[d:] |
перед согласной |
earth, heard, learn |
[a:] heart |
|
ee |
[i:] |
|
green, free |
|
eer |
[id] |
|
deer, engineer |
|
ei |
[i:] |
после с, s |
ceiling, conceive |
|
ey, ei |
[ei] |
|
convey, grey, they, obey, vein |
[i:] key |
eigh |
[ei] |
|
eight, neighbour |
[ai] freight, height |
er |
[d:] |
в закрытом слоге |
term, person, emerge |
[a:] clerk |
er |
[id] |
в открытом слоге |
here, tear, serious |
[d:]were [Sd] there |
eu,ew |
[ju:] |
|
Europe, feud, new |
|
i |
[ai] |
в открытом слоге |
fine, life, time |
[i] give, live |
[i] |
в закрытом слоге |
sit, little, written |
|
12
Сводная таблица чтения гласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
i |
[i] |
в открытом слоге с i или у в безударном |
civil, city, limit |
[ai] tiny |
[ai] |
перед ld, nd |
bind, find, child, wild |
[i] wind (ветер) |
|
[i:] |
в словах французского происхождения |
machine, police, prestige, regime |
|
|
[-] |
после u |
cruise, fruit, juice |
guide, guilty |
|
ie |
[i:] |
перед согласной |
achieve, brief, chief |
[e] friend |
ig(h) |
[ai] |
|
sigh, high, night |
|
ir |
[d:] |
в закрытом слоге |
shirt, bird, firm |
|
[aid] |
в открытом слоге (ire) |
fire, tired |
|
|
o |
[ou] |
в открытом слоге |
no, note, home, open |
[u:] do, move [o] gone, body |
[o] |
в закрытом слоге |
hot, bottom, horror |
|
|
[ou] |
перед 1 плюс согласная |
old, cold, folk, told |
|
|
[Л] |
перед m, n, v, w, th |
another, above, among, brother, come, done, govern, London, Monday, month, none, won |
|
13
Сводная таблица чтения гласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
|
[ou] |
перед st |
most, post |
[о] cost frost |
oa |
[ou] |
|
boat, coat, float |
[o:] broad |
oar |
[o:] |
|
board, coarse, hoarse |
|
oi, oy |
[oi] |
|
boil, soil, boy, enjoy |
|
oo |
[u] |
перед k |
book, look, cook |
|
[u:] |
в конце слова и перед i, m, n |
too, tool, moon, soon |
|
|
oor |
[ud] |
|
moor, poor |
|
or |
[o:] |
в закрытом и открытом слогах |
for, order, port morning |
|
[d:] |
после w |
word, work, world |
[o:] worn |
|
ou, ow |
[au] |
|
round, sound, now |
|
ou |
[Л] |
в некоторых словах, в том числе в словах французского происхождения |
double, country couple, courage |
|
[u:] |
|
group, rouble, soup |
|
|
ou |
[Л] |
перед gh |
enough, rough tough |
[au] plough [ou] though |
[ou] |
перед 1 |
poultry, shoulder |
|
14
Сводная таблица чтения гласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
ough |
[o:] |
перед t |
bought, brought |
|
our, ower |
[aud] |
|
our, power |
|
ow |
[au] |
в середине слова |
down, now, town |
|
[ou] |
в конце слова |
grow, know, low |
|
|
u |
[ju:] |
в открытом слоге |
use, student, music future |
[i] busy [Л] study |
[u:] |
в открытом слоге после j, l, r |
June, include, rule, true |
|
|
[Л] |
в закрытом слоге current |
bus, subject, |
|
|
[u] |
в закрытом слоге после b, f, р |
bullet, bush, full, pull, push, put |
|
|
ue |
[ju:] |
в конце слова под ударением |
blue, clue, due |
|
ui |
[ju:] |
|
suit |
suite [swi:t] [-] guide, guilty [ju:i] suicide, tuition |
[u:] |
перед j, i, r |
cruise, fruit, juice |
[ui] ruin, fluid |
|
ur |
[d:] |
в закрытом слоге |
burn, curl, turn |
|
[jud] |
pure, cure |
pure, cure |
|
|
[ud] |
в открытом слоге |
sure, surely |
[e] bury [e] bury |
15
Сводная таблица чтения гласных (продолжение)
Буква и буквосочетание |
Звук |
Положения в слове |
Примеры |
Исключение |
u |
[-] |
после g перед ударной гласной |
guarantee, guard, guess, guide, guilty |
|
y |
[ai] |
в открытом слоге |
b y, type, cycle |
|
[i] |
в закрытом слоге |
myth, system |
|
|
[j] |
перед гласной |
yoke, beyond |
|
|
yr |
[d:] |
в закрытом слоге |
Myrch, myrtle |
|
[aid] |
в открытом слоге |
tyrant, tyre |
|
EXERCISES
Spell the words.
what, young, chalk, page, switch, social, knife, what, quarter, union, why, parents, experiment, yesterday, pleasant, accept, space, keeps, exam.
Read the pairs of words, mind the stress.
noun |
adjective |
culture [’kЛlt/d r dl] |
cultural [’kAlt/drdl] |
economy [i:’kondmi] |
economical [ikd’nomikal] |
history [’histdri] |
historical [his’torikdl] |
policy [polisi] |
political [pd’litikdl] |
industry [’indAstri] |
industrial [in’dstridl] |
theory [’6idri] |
theoretical [Bid’retikdl] |
16
revolution [геvd’1u:ʃdn] |
revolutionary [revo’lu’:ʃdnri] |
nation [’nei/n] |
national [’nжʃdn1] |
verb |
noun |
export [iks’po:t] |
export [’ekspo:t] |
import [im’po:t] |
import [’impo:t] |
organize [’o:gdnaiz] |
organization [o:gdnai’zeiʃdn] |
demonstrate [’demdnstreit] |
demonstration [demdns’treidn] |
coordinate [kouo’dineit] |
coordination [kouo:di’neidn] |
illustrate [’ildstreit] |
illustration [ilds’treʃdn] |
integrate [’intigreit] |
integration [intirgreiʃdn] |
Translate the words.
see, reads, please, keeps, teacher, three, easy; space, climate, mice, guide, gate; general, guest, liquid, centre;
girl, third, turn, furniture, surname, learn; party, dark, morning, before; town, air, tired, here, chair;
chalk, which, who, wrong, know, phase, comb, science, listen, lecture, discussion, initial, Russian, bought chemistry.
Read the words with vowels in different positions.
|
[ei] |
[z] |
[a:] |
[Sd] |
[d] |
Aa |
name |
tram |
hard |
share |
a’go |
|
late |
map |
dark |
rare |
a’bout |
|
game |
stand |
start |
care |
'sofa |
|
plane |
plan |
party |
compare |
a’bove |
|
fate |
factory |
farm |
prepare |
legal |
|
[i:] |
[e] |
[d:] |
[id] |
[i] [d] |
Ее |
see |
get |
her |
here |
be’gin |
|
we |
egg |
term |
mere |
re’turn |
17
|
be |
fell |
verb |
sphere |
'ticket' |
|
week |
let |
serve |
material |
sister |
|
repeat |
ten |
person |
period |
'absent |
|
[ai] |
[i] |
[d:] |
[aid] |
[i] |
Ii/Yy |
time |
ill |
sir |
fire |
'engine |
|
type |
wish |
bird |
lyre |
'sorry |
|
my |
milk |
girl |
hire |
'family |
|
fly |
system |
dirty |
tired |
'music |
|
fine |
syntax |
Byrn |
satire |
'public |
|
[ju:] |
[Л] |
[d:] |
[jud] |
[d] |
Uu |
use |
under |
burn |
pure |
sue cess |
|
student |
fun |
burst |
cure |
'difficult |
|
union |
uncle |
Turkey |
during |
u’pon |
|
human |
butter |
return |
curious |
'product |
|
pupil |
supper |
furniture |
secure |
'cucumber |
|
[ou] |
[o] |
[o:] |
[o:] |
[ou] |
Oo |
home |
not |
nor |
more |
to’mato |
|
hope |
clock |
North |
shore |
'photo |
|
note |
fond |
sport |
explore |
'metro |
|
nose |
dog |
lord |
before |
'negro |
|
smoke |
shop |
short |
store |
'zero |
Compare the pronunciation of the vowels in the following. |
|||||
[i:] |
[i] |
[i:] |
[e] [i:] |
[d:] |
[e] [аг] |
teen |
tin |
see |
set we |
were |
men man |
hear |
hit |
meat |
melt see |
sir |
bed bad |
beat |
bit |
meet |
met team |
term |
send sand |
peak |
pick |
read |
red weak |
work |
lend land |
seat |
sit |
lead |
led niece |
nurse |
then than |
18
[a:] [o:] |
[a:] |
[o:] [Л] [o:] |
star store |
sharp |
shop sun song |
far for |
last |
hot cut cot |
mark more |
heart |
lost none non |
park pork |
clerk |
clock dull doll |
farm form |
dark |
front from |
Compare the pronunciation of consonants in the following words. |
||
[p] [b] |
[k] [g] |
[t] [d] [f] [v] |
pea bea |
crew grew |
try dry few view |
Pie buy |
dock dog |
true drew safe save |
cap cab |
pick big |
late laid leaf leave |
pride bride |
come gum |
set said knife knives |
Practise the pronunciation of the following words. |
||
a) [t] [р] |
[v — w — w — v] [р z z р] |
|
at — this |
very — well |
this is — is this |
but — that |
very — worried that is — is that |
|
Just — this |
win — victory there is — is there |
|
what’s — this |
wet — weather there was — was there |
|
b) [s] [z] [iz]
[р s z и]
this is that thing
that is the truth
those three months
these thousands of thanks
Mike’s flat, student’s decision, students’ decision, accountant’s papers,
girl’s doll, engineer’s map, country’s flag, this year’s plan, people’s will, this family’s friends
Max’s books, Mr. Fox’s car, Mrs. Patch’s husband
19
[s] speaks, helps, sits, breaks, costs, eats, writes fights, keeps, makes, sleeps, translates
[z] reads, leaves, gives, goes, becomes, says, drives flies, knows, pays, spoils, sends, tells
[iz] teaches, freezes, kisses, discusses, loses, watches sneezes
c) [d] moved, solved, lived, smiled, played, seemed shaved, closed, answered, opened, considered, joined, enjoyed, carried, occupied, recognized, examined, organized, turned.
[id] translated, visited, waited, elected, consisted, studied, decided, intended, founded, wanted, crowded, surrounded, wounded, landed, included, greeted, reflected, represented.
[t] asked, worked, walked, helped, liked, missed, discussed, furnished, passed, reached, picked, published, announced, placed, developed, finished
Read the words. Mind their pronunciation, spelling and meaning.
lead — lid, seek — sick, feel — fill, leave — live, seat — sit, eat — it, lark — luck, dark — duck, charm — chum, pool — pull, fool — full, food — foot, chalk — chock, port — pot, court — cot, board — body, raw — wrong.
our — hour, peace — piece, cent — sent, knew — new, too -two, sea — see, there — their, whole — hole, fool — full, be — bee, flower — flour, week — weak.
Read the sentences several times. Mind the pronunciation of vowels and consonants.
Which is which?
We were very worried.
She was wearing silver ear-rings.
Where’s the railway timetable?
What are you waiting for?
Out of sight, out of mind.
Fight fire with fire.
It’s never too late to learn.
Never judge from appearances.
20
Read the following affirmative sentences with the proper intonation.
a) Is this a T pencil? 'Is this a T black pencil? 'Are 'these T pens? 'Are
'those 'pens T too? 'Is this T salt? 'Is there any T butter on the plate? 'Do you 'want to T eat? 'Have you ever 'been to St. T Petersburg? 'Did you 'come 'home T late yesterday?
b) A T picture, a T book and a T pen are on the T table. There is а t table, six T chairs and an T armchair in this room. I 'like to play t football, T Volleyball, T basketball and -l handball. In the T South I’ll T swim, 'lie in the T sun and 'play -l volleyball.
c) On the T wall opposite the T window 'there is a 'large -l map. On
the T shelves you can 'find many T books in 'all 'foreign -l languages. The T apples that are on the T plate are -l ripe. T Canada which is situ’ated to the 'North of T America is a -l big country.
Read the following interrogative sentences with the proper intonation.
'Is this a T bed or a -l sofa? Are these T books or -l notebooks? 'Is this a T good car or a -l bad car? Are these T big houses or -l small houses? 'Is the 'day T long or -l short? 'Is the 'school T new or 4-old? Is there a T TV set or a nI radio set in the room?
He is a I- foreigner, T Isn’t he?
You are I- not a Londoner, T are you?
Your 'friend has just 'returned from I- London, T hasn’t he?
You’ll 'do your nI best, T won’t you?
Read the texts with proper intonation.
