Деловой английский. Ускоренный курс (стр. 19 )

1. Read the following:

• at one of the sessions discussed the subject a part of the lecture

• it is the communicating of information both within and outside the organisation other users withdraw from the company

2. Translate into Russian:

• accounting

accounts

financial statements (Am.)

measuring and recording of all relevant financial data

data concerning a particular entity

An entity is a business, government oiganisation or another or­ganisation.

• communicating information

in an appropriately summarised form

They are communicated to interested parties.

Interested parties are within or outside the organisations

This information is useful and informative.

It is useful to present and potential investors, creditors and other users.

It helps them to make rational investment, credit and other decisions.

Accounting is a direct result of the work of accountants and auditors

• It helps to answer their questions.

Accountants capture the correct data and prepare reports.

This financial information is then made available to owners, lend­ers and other users.

Bookkeepers operate some form of accounting system.

plete as in the text:

Accounting can be defined... the measuring and recording. . all relevant financial data.

... the UK such summarised form of financial reporting is called...

... the USA it is called...

Financial reporting provides information that is useful to... and other users.

Accounting is a direct result of the work of...

Accountants specialise in the art... capturing the correct data and preparing reports... that data.

This financial information is made available to consumers such as...

Accountants are assisted in their work... bookkeepers.

Accountants report the many thousands... transactions that affect... every year.

4. Make sentences:

• Accounting can be defined as	measuring recording	financial data financial data
• Financial reporting is called	in the UK in the USA	financial statements accounts

• This information is communicated to	owners
	managers
	investors
	creditors
	lenders
	other users

• It helps them to make ra-tional	investment	decisions
	credit
	other

5. Underline the auxiliary and modal verbs in the following questions:

How much profit did the company make last year?

How much can I withdraw from the company?

Is this company successful?

Was last year an improvement?

6. Match English and Russian equivalents:

Accounting is often referred	Бухгалтеры осуществляют
to as the language of business	выборку необходимой ин­формации.
a wide range of users of fi­nancial reporting	Они также занимаются под­готовкой отчетов.
Accountants are individuals specialised in capturing the correct data.	Их финансовая информация предоставляется различным пользователям
They are also specialised in preparing reports	Бухгалтер делает выборку, подбирает, классифицирует, суммирует и составляет отчет по огромному множеству сделок и операций.
Their financial reporting is made available to diffeient users	Обычно каждая фирма или юридическое лицо осуществля­ет огромное количество сделок или операций ежедневно.
Accountants capture, accu­mulate, categorise, summarise and report thousands of transactions.	Бухгалтерский учет часто на­зывают деловым языком
Usually thousands of transac­tions affect every economic entity every year	широкий круг пользователей финансовой информации

7. Translate the text of the lecture into Russian.

8. Make word-combinations as in the model

• 3		transactions
5		bookkeepers
8	thousand	accountants
10		banks
25		companies
• thousands	of	entities
		statements
		decisions
		consumers
		owners

9. Agree or disagree:

• The use of the word "thousand" is very easy.

• The word "hundied" is used in the same way.

• The figures are very important in accounting

• The woik of accountants is very important.

10. Sum up what the lecturer said about:

• accountants and bookkeepers

• financial accounting

Unit twenty eight

Balance sheets

Text

In the course course of the lecture on Accounting the lecturer distributed material with diagrams, tables and other information.

Here is a balance sheet sample distributed:

ABICO INTERNATIONAL AND SUBSIDIARY COMPANIES CON­SOLIDATED BALANCE SHEET as at December 31,1997
	1997	1996
à  Current Assets:	15,000	11,800
Cash	9,000	6,920
Marketable Securities	1,200	1,080
Receivables	2,800	2,600
Inventories	2,000	1,200
à  Long-term Assets:	5,443	3,200
Property, Plant and Equipment	1,056	0,950
Investments	0,200	0,100
Receivables	0,207	0,100
Goodwill	2,400	2,000
Deferred Expenditure	0,580	0,500
à  Total Assets	20,443	15,000
à  Current Liabilities:	3,000	2,600
Loans	2,000	1,800
Payables	1,000	0,800
à  Long-term Liabilities:	4,300	3,200
Loans	4,000	3,000
Other liabilities and provisions	0,300	0,200
à  Total Liabilities	7,300	5,800
NET ASSETS EMPLOYED	13,143	9,200
à  Shareholder's Interests:	5,000	3,000
Share Capital	3,000	1,700
Reserves	2,143	2,000
Retained Earnings	2,000	2,000
à  Minority Interests	1,000	0,500
à  Total Shareholder's Interest	6,000	3,500

Words and expressions

table		таблица
balance sheet		баланс,(документ)
sample		образец
balance sheet sample		образец баланса
subsidiary	[s@b'sIdj@rI]	дочерняя компания
consolidated		консолидированный
consolidated balance		консолидированный ба­
sheet		ланс (главной компании
		и ее дочерних компаний
		и филиалов)
as at		по состоянию на
syn as of
current		текущий
assets	['{sets]	активы: собственность в
		самой различной форме
		(недвижимость, машины
		и оборудование, кредич-
		ные требования, ценные
		бумаги и т д )
market		рынок
marketable		рыночный
securities	[sI'kju@r@tIz]	ценные бумаги
receivables	[rI'sÖv@blz]	причитающиеся суммы
inventories		запасы товаров
term		срок
long-term		долгосрочный
short-term		краткосрочный
property		собственность
plant		завод, промышленное
		предприятие
equipment	[I'kwIpm@nt]	оборудование
to invest		делать инвестиции
investor		инвестор
investment		инвестиция
goodwill		добрая воля; престиж; дело­вая репутация (контакты, клиенты и кадры компа­нии, которые смогут быть оценены и занесены на специальный счет; эта оценка играет роль глав­ным образом при погло­щении и слиянии фирм.
to defer	[dI'fý]	отсрочить (платеж)
expenditure	[Ik'spendI¶@]	расходы
deferred expenditure		отсроченные платежи по расходам
total		итог, итого
liabilities	[,laI@'bIl@tiz]	пассив: обязательства,
		задолженности
provisions		резервы
net		чистый, нетто
to employ		использовать
net assets employed		стоимость чистых активов компании в расчете на одну акцию
share		акция
share capital		акционерный капитал
shareholder		акционер
shareholders' meeting		собрание акционеров
interest		процент
to retain		удерживать
to earn		получать, зарабатывать
earnings		поступления, прибыль
retained earnings		оставшаяся прибыль (после удержания налогов)
minority		меньшинство
minority interest		процент по акциям, вы­плачиваемый мелким акционерам

Exercises