X. Задайте вопросы к выделенным словам.
1. We sell many goods to different countries.
2. After lunch I usually look through catalogues and quotations or meet customers.
3. I worked at the Ministry for Foreign Economic Relations.
4. Sometimes he goes to plants with the inspectors.
XI. Переведите предложения с русского на английский.
1. Где Смирнов? – Он занят. У него сейчас переговоры.
2. Какой вопрос вы сейчас обсуждаете? – Мы обсуждаем условия платежа.
3. Кто Вы по профессии? Я – бухгалтер. Я умею работать на компьютере, составлять все виды отчетов, делать выборку.
4. Какой язык ты знаешь лучше? – Английский. – А я говорю на английском хуже, чем ты. – Запомни. Чем больше ты читаешь, тем лучше ты говоришь.
XII. Текст для чтения и понимания.
Bookkeeping involves the recording of economic activities. It is a rather mechanical process that does not demand much creativity. Bookkeeping is a part of accounting, but accounting goes far beyond the mere recording of data.
Accountants classify and summarize the data. They interpret the data and report them to management. They also suggest strategies for improving the financial condition and progress of the firm. Accountants are especially valuable for income tax preparation and analysis.
Accounting involves the gathering and recording of transactions (for example, the sale of merchandise, the payment of a bill, or the receipt of merchandise in storage), and the period preparation of financial statements that summarize those transactions.
Now we think that you understand what accountants do and who they do it for. The goal is not to learn how to be an accountant, just to learn the terms and concepts.
а) запишите русский перевод и запомните значение опорных слов к тексту:
creativity, to interpret data, especially valuable, income tax, gathering and recording of transactions, sale of merchandise, payment of a bill, terms and concepts;
б) прочитайте текст, используя опорные, интернациональные и другие ранее известные Вам слова. Уясните содержание текста, кратко изложите его на русском языке;
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В) переведите текст со словарем и запишите перевод. Будьте готовы ответить на вопросы преподавателя.
Вариант 2
I. Прочитайте и письменно переведите текст.
Dialogue
(Peter and Karen work in a large company.
They are having dinner in the company cafe).
Peter: Hi, Karen. Glad to meet you. You looked very busy this morning. There were so many statements on your table.
Karen: Oh, Peter. This is the end of the year. The accounting department is very busy.
P: I know, we are all very busy, totaling accounts. But I’ve already turned in the report on my department.
K: Good.
P: So, how’s business?
K: I don’t know everything. I’m busy with some records and statements. I don’t have the whole picture. But I think the company is doing very well.
P: I’m sure of it. We have to keep our creditors and investors happy.
K: Well, the balance sheet and profit and loss statement are ready. It is the end of fiscal year. So everybody can check out the assets and liabilities, net worth and profit position of the company in the financial statements.
P: Do you work with the pay checks?
K: Why are you asking?
P: I thought you could explain me the big difference between my gross pay and my net take-home pay.
K: The explanation takes only one word – taxes. Actually, the salaries are done through the computer.
P: Really?
K: Sure. We can’t handle any volume in a large company without computers.
P: You are right. Thank you for very interesting information.
K: Oh, it’s my pleasure. Let’s go to get some dessert.
Vocabulary
to total accounts суммировать счета
to turn in вручать, сдавать
balance sheet балансовый отчет
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profit and loss statement отчет по прибылям и убыткам
fiscal year финансовый (бюджетный) год
to check out подсчитать
assets and liabilities актив и пассив
net worth собственный капитал предприятия
profit position состояние доходности, прибыльности
pay checks платежные чеки
gross pay начисленная заработная плата
net take-home pay чистая заработная плата
to handle обрабатывать
II. Перепишите предложения. Определите по грамматическим признакам, какой частью речи являются слова, оформленные окончанием -s. Переведите предложения на русский язык.
Например: а) Manager’s office …… притяжательный падеж
существительного
b) comes …… Present Simple, 3 л. ед.ч.
1. Does the accounting department work on taxes?
2. Accounting reports on the effects of the transactions on the firm’s financial condition.
3. Our company’s current profit is very high.
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