Read the text and see if your ideas are right.
Министерство образования и науки Российской Федерации
Федеральное агентство по образованию
Государственное образовательное учреждение
Высшего профессионального образования
«Ростовский государственный строительный университет»
Утверждено
на заседании кафедры
иностранных языков
28 апреля 2010 г.
Методические указания
по развитию навыков устной и письменной речи
по специальности «Экономика и управление на предприятии»
Ростов-на-Дону
2010
УДК 803.03=03 (088.8)+(07)
Методические указания по развитию навыков устной и письменной речи по специальности «Экономика и управление на предприятии» (английский язык). – Ростов н/Д: Рост.гос.строит.ун-т,2010. - 28 с.
Методические указания состоят из 9 разделов. Тексты взяты из оригинальных источников и предназначены для студентов экономических специальностей. Основная цель занятий – развитие навыков чтения, понимания и перевода экономических текстов, а также развитие навыков устной речи и пополнение словарного запаса студентов по экономической тематике.
Составитель: преподаватель
Л.И.Зеленко
Л.Н. Литовченко
Рецензент: преподаватель
Г.В. Басенко
Редактор Т.М.Климчук
Темплан 2010 г., поз.13
Подписано в печать ___.10. Формат 60x84/16. Бумага писчая. Ризограф. Уч.-изд.л.1,5.
Тираж 100 экз. Заказ ___.
Редакционно-издательский центр
Ростовского государственного строительного университета.
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344022, Ростов-на-Дону, ул. Социалистическая, 162
© Ростовский государственный
строительный университет, 2010
Unit 1.
Taxation.
Discuss in pairs:
1. What is a tax?
2. What types of taxes do you know?
Read the text and see if your ideas are right.
Tax is money compulsory levied by the state or local authorities on individuals, property, or businesses. In modern economies taxes are the most important source of government revenues. Taxes can be levied and classified in many ways. In many countries there are three principal types of taxes:
Taxes on income (personal income taxes and corporate income taxes);
Taxes on wealth (property taxes; death and gift taxes);
Taxes on activities (sales and excise taxes; social security taxes).
Because the power to tax is so weighty a matter, economists have developed several broad standards for judging the merits of a tax:
1.Equity. Tax burdens should be distributed justly.
2. Efficiency, Stability, and Growth. A tax should contribute toward improving resource allocation, economic stabilization, and growth in the total output of goods and services.
3. Enforceability. A tax should be adequate for its purpose and acceptable to the public, or else it will be impossible to enforce.
Taxes are considered to have three functions:
(a) fiscal or budgetary, to cover government expenditure, to provide the public authorities with the revenue required for meeting the cost of defence, social services, interest payment on the national debt, municipal services, etc.;
(b) economic, to give effect to economic policy, to promote stable economic growth, to influence the rate of economic growth of the nation;
(c) social, to increase the economic welfare of the community, to lessen inequalities in the distribution of income and wealth.
Businesses and individuals are subject to many forms of taxes. The various forms of business are not taxed equally. The tax situation is simplest for proprietorships and partnerships; corporations or companies are treated differently.
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1. Notes to the text:
compulsory – обязательный
to levy - налагать
equity - акция
efficiency - эффективность
to distribute - распределять
to improve - улучшать
enforceability - законная сила
expenditure - расходы
welfare - благосостояние
inequality - неравенство
2. Match the following English expressions to their Russian ones:
1. excise taxes a. уменьшить неравенства
2. resource allocation b. самой простой для прав собственности
3. lessen inequalities c. важный источник
4. simplest for proprietorships d. распределение ресурса
5. important source e. Правительственные расходы
6. government expenditure f. акцизные сборы
3.Read the text again and answer the questions:
1. What are taxes?
2. What are the main functions of taxation?
3. What types of taxes do you know?
4. What are taxes on income?
5. What are taxes on wealth?
6. What are taxes on activities?
7. What functions of taxes do you know?
4. Agree or disagree with the following statements:
1. Taxes are considered to have three functions: fiscal or budgetary, social, economic.
2. Taxes are not the most important source of government revenues.
3. The various forms of business are not taxed equally.
4. A tax should contribute toward growth in the total output of goods and services.
5. Businesses and individuals are subject to many forms of taxes.
5. Discuss in pairs:
1. The principal types of taxes.
2. The functions of taxation.
3. Taxes and their essence.
Unit 2.
Transaction.
Discuss in pairs:
1. What is a transaction?
2. What types of transactions do you know?
Read the text and see if your ideas are right.
The study of accounting begins with the understanding of the way in which accountants see the business enterprise. Accountants frequently refer to a business organization as an accounting entity or a business entity. A business entity is any business organization such as a hardware store or grocery store that exists as an economic unit. As an economic unit, the business enterprise acquires, organizes and transforms factors of production in its activity of producing goods and services.
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The business enterprise is viewed as a system of monetary flow, instead of a system of physical flows. In accounting, business activities are associated with transactions and, indeed, are limited to transactions. Thus, unless there is a transaction there is no observable business activity.
A transaction occurs whenever the firm enters into a legal contract for the acquisition of means of production or the sale of goods and services. Business activities which do not lead to transactions remain unrecognized in accounting. Transactions involving the acquisition of factors of production lead either to an outflow of money immediately or an obligation to pay money at a later date. Transactions by which the firm sells goods or services lead to an inflow of money or the right to receive money at a future date. The accounting interpretation of business activities leads to further analysis of these transactions.
First, transactions between the firm and its markets – both its supply markets and its selling markets – are defined as «external transactions». The totality of «external transactions» forms the subject matter of financial accounting. General purpose of financial statements (reports) is to provide most of the information needed by external users of financial accounting. These financial statements are formal reports providing information on a business entity’s financial position (solvency), cash inflows and outflows, and the results of operations (profitability). Financial accounting information is historical in nature, reporting on what has happened in the past. Hence, the external users rely on relevant and reliable financial statements to make present decisions about future events.
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Second, transactions within the firm, consisting of the exchanges which occur between the various departments are defined as «internal transactions». The totality of «internal transactions» forms the subject matter of cost or management or managerial accounting. Managerial accounting information provides special information for the managers of a business entity. The kind of information used by managers may range from very broad, long-range planning data to detailed explanation of why actual costs varied from costs estimates. The purpose of managerial accounting is the generate information that a manager can use to make internal decisions.
Notes to the text:
entity - юридическое лицо
unit – единица
acquisition - приобретение
external - внешний
solvency - платежеспособность
inflow - приток
outflow - поток
profitability - доходность
hence - следовательно
to occur - произойти
2. Match the following English expressions to their Russian ones:
1. physical flows a. внешние сделки
2. legal contract b. оценки затрат
3. external transactions c. физические потоки
4. financial statements d. внутренние решения
5. costs estimates e. юридический контракт
6. internal decisions f. финансовые отчеты
3.Read the text again and answer the questions:
1. What does the study of accounting begin with?
2. What is the business activity associated with in accounting?
3. When does a transaction occur?
4. What business activities are recognized in accounting?
5. How can transactions be classified?
6. What is financial accounting?
7. What is managerial accounting?
4. Agree or disagree with the following statements:
1. A business entity is any business organization that exists as an economic unit.
2. Transactions between the firm and its markets are defined as «internal transactions».
3. Transactions by which the firm sells goods or services lead to an outflow of money immediately or an obligation to pay money at a later date.
4. The external users rely on relevant and reliable financial statements to make present decisions about future events.
5. Special information for the managers of a business entity provides managerial accounting information.
5. Discuss in pairs:
1. Financial accounting.
2. Managerial accounting.
3. Classification of transactions.
Unit 3.
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