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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.

  1. see, reads, please, keeps, teacher, three, easy; space, climate, mice, guide, gate; general, guest, liquid, centre;

  2. girl, third, turn, furniture, surname, learn; party, dark, morning, before; town, air, tired, here, chair;

  3. 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.

  1. 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.

  2. 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.

  1. '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?

  2. 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.