Прочитайте текст В и ответьте на вопросы.
Remember: a lawyer - 1. юрист 2. адвокат
an auditor - аудитор
to mean (meant, meant) - значить, иметь значение
meaning- значение
terms- термины
fluency– беглость
Text B
Accounting is the language of business. Business people of the world use it to describe different transactions of all kinds of organizations. Managers, owners, investors, bankers, lawyers, auditors and accountants use accounting terms and ideas. As it is the language of business, there are words and expressions that mean one thing in accounting, but which meaning is different in ordinary language. For example, the word “credit” in accounting means an amount of money that you add to an account. Besides, the word “credit” means a loan in business, and in ordinary language the expressions “to be a credit to smb” or “to do smb credit” mean that these people are proud of you. “Her children do her credit” means that she is proud of her children. Fluency in accounting terms comes with practice.
The first phase of accounting is bookkeeping. However, accounting is much more than actual making of records. Accountants are interested in the financial results. They study the various alternatives which are open to the business and try to help the owners and managers to choose the best plan of action for the business.
1) What role does accounting play in business?
2) What people use accounting terms and ideas?
3) What financial meaning of the word “credit” do you know?
4) What expressions with the word “credit” in the ordinary language do you know?
5) What is the first phase of accounting?
6) What are accountants interested in?
7) Why is it necessary to study the financial results?
Socializing
Telephone conversations
А) Прочитайте телефонный разговор.
- 949-21 40, Accounts Department
- Hello, I’d like to speak to Mrs Somova, please.
- Who’s calling?
- George White, Chief Accountant of Sinclair Communications Ltd.
- Mr. White, I’m afraid, Mrs Somova isn’t in. She is away on business in St. Petersburg.
- When will she be back?
- She is coming back tomorrow. Would you like to leave a message for her?
- Yes, please. Tell her I’ll call her tomorrow at 4 o’clock. Will she be here by that time?
- Most probably, she will. I’ll tell her you called.
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- Thank you very much. Good-bye
- Ok. Bye.
B) Разыграйте аналогичные телефонные диалоги.
Introductions
Let me introduce you to … Разрешите представить вас …
Let me introduce … to you. Разрешите представить вам …
Let me introduce myself. Разрешите представиться.
May I introduce …? Можно представить …?
I’d like to introduce … Я хотел бы представить …
I’d like you to meet … Хочу познакомить вас с …
Please, meet … Познакомьтесь, пожалуйста. Это …
Do you know …? Вы знаете …?
Have you met …? Вы встречались с …? Вы знакомы?
I don’t think we have met. Мне кажется, мы не знакомы.
I’m General Manager of … Я генеральный директор …
My name is … Меня зовут …/ Моя фамилия …
Answers
Pleased to meet you.
Nice to meet you.
Nice meeting you. Рад познакомиться с вами.
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A pleasure to meet you.
Glad to meet you.
Прочитайте и разыграйте следующие мини-диалоги.
- Let me introduce you, Mary. This is Charles Hammond. Charles, this is Mary.
- How do you do, Mary?
- How do you do, Charles?
- I think you two have already met. Steve Brown – Ann Randel.
- How are you, Ann?
- Fine. And how are you, Steve?
- Nice to meet you.
- It’s nice to meet you too.
- Well, if you’ll excuse me, I have to go now.
- It was nice meeting you.
- I was very glad to have met you too. Hope to see you again sometime.
Revision
Заполните пропуски подходящими словами из рамки.
| accounts, in the right-hand column, in the left-hand column, owners, chronological order, spent, financial reports (2), received, be equal, at a profit, a decision, managers, accountant |
Bookkeepers record transactions every day. They enter debits and credits in the journal in _____. Then they transfer journal entries to various _____. A debit is _____. A credit is _____. Debits and credits must _____ to each other. Bookkeepers use accounting entries for many _____.
The owners of the business know how much money the business _____ and how much it _____.
The _____ and _____ of the business need some accounting knowledge to understand what the _____ tells them. Investors and others will need accounting knowledge too to read and understand the _____. Then the investors and the general public will be able to make _____ about future investments. There are two main questions that the managers, owners and investors want to know: first, is the business operating _____? Second, will the business operate in the future or close down?
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