- •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
- •344002, Ростов-на-Дону, ул. Б. Садовая, 69, ргэу (ринх). Издательско-полиграфический комплекс. Тел.: (863) 261-42-34
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.
A to improve communication skills in achieving high life goals without risks and loses
B depending on the size of the company and the accountant's specialization
C play a role in nearly every major industry
D who graduates from the university
E a higher pay in the job industry all over the world
F in one area of finance, such as government accounting, tax accounting or managing private client estates
G which doesn’t have something in common with reality
3. Study the following definitions from the oxford dictionary.
Accounting – is the process or work of keeping financial accounts. |
Financial report–is a formal record of the financial activities of a business, person, or other entity. |
Tax – is a fee charged by a government on a product, income, or activity. |
Organization – is an organized group of people with a particular purpose, such as a business or government department. |
Employee – is a person employed for wages or salary, especially at non-executive level. |
Economy – is the state of a country or region in terms of the production and consumption of goods and services and the supply of money. |
4) Bookkeeper – is a person whose job is to keep records of the financial affairs of a business. |
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4. Complete the sentences below, using one of the words in ex. 2.
With the exception of ______________, the General Assembly should always set a limit to the number of pages requested for each report within the framework of the 16-page rule set.
The main problem to be solved is the quality of accountants. They should have a clear idea of what the ____________ function is about.
Do you know the latest news!? – The account of our company is now up to $6.8 million-and that's after ____________.
Mr. Josh was his country's chief delegate of the______________ for European Economic Co-operation in Paris Conference.
All_____________ in our company attend different additional courses for rising up their qualification.
Nearly two million people make their living as _____________, accountants, and auditors.
The attraction of foreign capital to the banking system of the country is an important and progressive step, which would strengthen the banking system, make it more competitive, and attract the needed resources to the________________ of the country.
“How much extra _______________ do they want us to pay?”
The International Labor ____________ faced difficulties in administering training courses.
However, this level of detail would exceed by far what most organizations consider practical and adequate for their own ______________ purposes.
5. Translate the following sentences into English.
Хороший бухгалтер не может быть квалифицированным специалистом без креативного и независимого мышления.
Около двух миллионов людей задействованы в профессиональной сфере как бухгалтера и аудиторы.
Бухгалтер одна из важнейших персон в мире бизнеса.
Точные материалы, обрабатываемые бухгалтером, варьируются в зависимости от размера компании.
Использование калькулятора не главная особенность современного бухгалтера.
Общая характеристика экономики процветает благодаря достоверной бухгалтерской информации.
Бухгалтерский учет основывается на суммировании, записи, анализе и проверке финансовой информации в письменном виде.
По статистике, почти 70% выпускников экономических вузов получили предложения по работе, остальные 30% до сих пор находятся без рабочих мест.
Бухгалтерский учет можно разделить на несколько областей, включая финансовый учет, управленческий учет, аудит и налоговый учет.
Кто же такой бухгалтер? В общем смысле это человек, который планирует, устанавливает систему учета и отчетности для компании и организаций в частных и государственных секторах.
GRAMMAR
Complex subject
Конструкция сложное подлежащее представляет собой сочетание существительного в общем падеже или личного местоимения в именительном падеже, выполняющего в предложении функцию подлежащего, с инфинитивом. Эта конструкция строится по следующей схеме:
ПОДЛЕЖАЩЕЕ (существительное в общем или местоимение в именительном падеже) |
СКАЗУЕМОЕ (обычно глагол в страдательном залоге) |
ИНФИНИТИВ |
He
Он, |
is known
как известно |
to look for a part-time job. ищет вакансию с неполным рабочим днем. |
Особенность этой конструкции в том, что она не выступает как единый член предложения: именная часть конструкции является в то же время подлежащим предложения, а инфинитив представляет собой часть составного глагольного сказуемого.
СЛУЧАИ УПОТРЕБЛЕНИЯ КОНСТРУКЦИИ «СЛОЖНОГО ПОДЛЕЖАЩЕГО» |
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№ п/п |
СЛУЧАЙ УПОТРЕБЛЕНИЯ |
ПРИМЕР |
1 |
С глаголами чувственного восприятия: to hear (слышать), to see (видеть), to watch (наблюдать, смотреть), to feel (чувствовать), to observe (наблюдать), to notice (замечать) и др. в страдательном залоге. В данной конструкции, после этих глаголов инфинитив употребляетсяс частицей to |
Young employees were noticed to need competitive atmosphere.
Отмечается, что молодым сотрудникам необходима атмосфера соревнования. |
2 |
С глаголами, обозначающими умственную деятельность: to know (знать), to think (думать), to consider, to believe, to suppose (думать, полагать), to expect (ожидать), to imagine (представлять), to find (находить, узнавать), to trust (верить), to assume (допускать, предполагать) и др. в страдательном залоге. После этих глаголов в составе конструкции часто используется глагол to be |
A new project of incentive payments and awards was expected to approve on Monday. Ожидалось, что новый проект поощрительных выплат и наград одобрят в понедельник.
|
3 |
С глаголом to make(заставлять) в страдательном залоге
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A chief accountant was made to take responsibility for company’s losses. Главного бухгалтера заставили нести ответственность за потери компании. |
4 |
С глаголами в значении сообщения: to say (говорить), to report (сообщать), to state (утверждать) в страдательном залоге. |
The economic growth in South East Europe is reported to fall down in the second quarter of 2015.
Сообщается, что экономический рост в Юго-Восточной Европе снизится во втором квартале 2015 года. |
5 |
В действительном залоге с глаголами: to seem казаться (по-видимому), to happen случаться (случается, случалось), to prove доказывать (оказывается, оказалось), to be likely вероятно, to be unlikely вряд ли, to be sure, to be certain быть уверенным (наверняка), to turn out оказываться (оказалось) и т. п. |
Unemployment is unlikely to grow up this year. Безработица вряд ли вырастет в этом году.
The idea of mutual sharing of experience seemed to be useful for Russian and German accountants. Идея взаимного обмена опытом оказалась полезной для российских и немецких бухгалтеров.
The preliminary report of the accountants proved to be useful for the company. Предварительный отчет бухгалтеров оказался полезным для компании. |