- •Рецензенты:
- •Contents
- •Unit 1. Accountant's profession
- •Professions in accounting
- •1. Read the article quickly to get an idea of what it is about. Ignore the missing phrases.
- •2. Read the article again and fill in the gaps with the following phrases. One phrase is odd.
- •3. Study the following definitions from the oxford dictionary.
- •4. Complete the sentences below, using one of the words in ex. 2.
- •5. Translate the following sentences into English.
- •1. Put the verbs in brackets using Complex Subject.
- •2. Rewrite the second sentence using Complex Subject.
- •3. Translate the sentences from Russian into English using Complex Subject.
- •Interview
- •1. Read the dialogue, translate the Russian remarks into English and act it out.
- •1. Read the resume sample of an applicant for the job. Match the left part of the table with the right one.
- •2. Write your own resume using the following example.
- •Unit 2. Accounting principles reading and vocabulary Accounting Principles
- •1. Read and translate the article about Principles in Accounting.
- •2. Decide whether the sentences are true, false or not stated. Explain your choice.
- •3. Match the definitions with their meanings.
- •4. Complete the sentences below, using one of the words in ex. 3.
- •5. Translate the sentences bellow from Russian into English.
- •Случаи употребления конструкции
- •1. Complete the sentences using Complex Object.
- •2. Read the sentences, find Complex Object, and translate from English into Russian.
- •3. Translate the sentences from Russian into English using Complex Object.
- •2. Read the dialogue, translate the Russian remarks into English and act it out.
- •Invitation to the conference
- •2. Complete the letter by choosing the best answer, a, b, c, or d.
- •3. In pairs or groups, match the marked words (a-f) with its synonyms (1-6).
- •4. Now answer the questions (a-f) in ex. 3
- •5. Read these notes before you write a letter on one of the subjects in ex.6 below.
- •6. Now write a composition in 120-180 words on one of these subjects.
- •Unit 3. Financial accounting reading and vocabulary Financial accounting
- •1. Read and translate the article about Financial Accounting.
- •2. Choose the best answer.
- •3. Match the definitions with their meanings.
- •4. Complete the sentences below, using one of the words in ex. 3.
- •5. Translate the sentences bellow from Russian into English.
- •If sentences (Present, future). Условныепредложения.
- •1. Put the verb into the correct form.
- •2. This time you have to make questions. And try to answer them.
- •If and wish sentences (Present Simple)
- •1.Put the verb into the correct form
- •2. Read the situation and write a sentence with "if".
- •3. Write sentences with “I wish”:
- •4. Underline the correct words.
- •3. Find the words and expressions, which mean:
- •Unit 4. Management accounting
- •Management Accounting
- •1. First, read the following text quickly to get an idea of what it is about. Ignore the missing sentences.
- •3. Read the article again and decide whether the following sentences true or false. Explain your choice.
- •4. Match the words with their definitions from the oxford dictionary.
- •5. Insert the words from ex. 3 into the sentences
- •6. Translate the following sentences.
- •If I were you I wouldn’t poke my nose everywhere.
- •If you had gone to bed in time you wouldn’t have overslept your interview.
- •1. Put the verbs in brackets in the correct tense using the rules of conditional sentences.
- •2. Translate phrases in brackets using the rules of conditionals.
- •3. Translate the following sentences into English.
- •1. Discuss the following quotes.
- •2. Read the dialogue, translate the Russian remarks into English and act it out.
- •2. Write a similar meeting report. Unit 5. Financial statements
- •What are financial statements?
- •1. First read the following text quickly to get an idea of what it is about. Ignore the missing words.
- •2. Here are the missing words. Fill each of the numbered spaces 1-10 with one word. There is an example at the beginning.
- •3. Read the article again and decide whether the following sentences true or false. Explain your choice.
- •4. Translate the following sentences into English.
- •In Russia he did not know what to answer.
- •1. Open the brackets using Past Participle. Translate the sentences.
- •2. Transform the following subordinate clauses into participle constructions.
- •3. Translate the sentences from Russian into English.
- •1. Read the dialogue, translate the Russian remarks into English and act it out.
- •Unit 6. Financial statement analysis
- •What is financial statement analysis?
- •1. Choose the best answer:
- •2.Match the word with the definition
- •3. Insert the words from ex.2 into the sentences
- •4. Translate the following sentences into English:
- •1. Open the brackets using the correct degree of the adjective
- •3. Translate the following sentences from Russian into English.
- •1. Read the dialogue, translate the Russian remarks into English and act it out.
- •2. Make up the dialogue
- •1. Study the report and translate it.
- •2. Find the synonyms in ex. 1.
- •3. Fill in the gaps using the words in box.
- •4. Write a similar report to ceo basing on the following Table.
- •Unit 7. Auditing
- •Types of audit
- •1. Read the article again and fill in the gaps with the following phrases. One phrase is odd.
- •2. Study the following definitions from the oxford dictionary.
- •3. Insert the words from ex.2 into the sentences.
- •4. Translate the following sentences into English.
- •1. Open the brackets using the correct modal verb and infinitive.
- •3. Translate the following sentences into English.
- •1. Discuss these questions.
- •2. Read the dialogue between two auditors, translate the Russian remarks into English and act it out.
- •3. Make up the dialogue
- •Unit 8. Tax accounting
- •1. Read the article again and decide whether the following sentences true or false. Explain your choice.
- •2. Study the following definitions from the oxford dictionary.
- •3. Insert the words from ex. 2 into the sentences.
- •4. Translate the following sentences into English.
- •Употребление
- •1. Put the verb in brackets in the necessary form of the gerund using the correct preposition.
- •3. Translate the following sentences into English.
- •1. Read the dialogue between two auditors, translate the Russian remarks into English and act it out.
- •2. Make up the dialogue.
- •3. Discuss these questions.
- •1. Match the words and expressions with synonyms.
- •2. Read a cpa comfort letter filling the gaps with phrases from ex. 1. What are its main features?
- •3. Write a letter of request concerning the creditworthiness of the client. English - russian vocabulary unit 1
- •Unit 2
- •Unit 3
- •Unit 4
- •Unit 5
- •Unit 6
- •Unit 7
- •Unit 8
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1. Read and translate the article about Financial Accounting.
2. Choose the best answer.
Financial accounting is the heart of….
financial statement
business
balance sheet
implementation of a tax payments
FASB establishes standards of…
financial accounting
banking
export trade
politics
Financial accounting is regulated by:
economists
non-government companies
law
common people
The information in the financial statement is mostly defined in…
financial values
monetary values
economic values
marketing values
A good accountant should have…
sense of humor
positive traits of character
analytical mind
attractive appearance
The information content of the published financial statement is typically supervised by…
managing director
an auditor
government
accountant
The complication of financial statement for the financial year is…
unimportant
desirable
obligatory
necessary
3. Match the definitions with their meanings.
1 |
financial statement |
A |
Entity that advances cash to a borrower for a stated period and for a fixed or variable rate of interest, with or without a security other than the borrower's signatures. |
2 |
a business owner |
B |
An individual who inspects and verifies the accuracy of a company’s operational and/or financial records. Public companies are required to use a public accounting firm for the conduct of an audit of their financial statements. |
3 |
an auditor |
C |
A summary of a management's performance as reflected in the profitability (or lack of it) of an organization over a certain period. It itemizes the revenues and expenses of past that led to the current profit or loss, and indicates what may be done to improve the results. |
4 |
cash flow statement |
D |
Is a formal record of the financial activities of a business, person, or other entity. |
5 |
income statement |
E |
A statement often included with published accounts showing the cash coming in and the cash going out during the financial year. |
6 |
a creditor1 |
F |
An individual or entity who owns a business entity in an attempt to profit from the successful operations of the company. |
7 |
a lender2 |
G |
a person, organization, or government that is owed money. |
Note:1,2A lender lends money to a person or institution. A creditor is owed money.
4. Complete the sentences below, using one of the words in ex. 3.
The financial statements of The Common Wealth Bank of Australia as of and for the year ended December 31, 2014, were audited by another __________, whose report dated March 13, 2015 expressed an unqualified opinion on these financial statements.
The __________ was a document that we mentioned on the meeting as we had already discussed the cash flow statement.
Once you graduate or otherwise exit university, be sure to contact your __________right away to make arrangements to pay back your student loans.
Our business would require a __________, so we could see how we were doing with our investing and financing activities.
If we want to get such a loan, our company should apply to the bank or other __________.
__________ looks for two sources of possible gain: sell ownership interest in the future for more than they paid and receive a portion of the company’s earnings in cash.
After looking through his __________, I had no idea what caused him to lose so much money over the year.
The majority of the Group's loan contracts and other financial assets and liabilities that bear interest contain clauses enabling the interest rate to be changed at the option of the __________.
Interest income and expense are recorded in the __________ for all debt instruments on an accrual basis using the effective interest method.
Sam Battler quit his job because he wanted to start his own company, make his own decisions and become a __________.