Language work - раздел Иностранные языки, О. П. Шевченко, С. В. Купрікова АНГЛІЙСЬКА МОВА Методичний посібник Для магістрантів
Exercise 1.Match Each Sentence Or Word In Th...
Exercise 1.Match each sentence or word in the left-hand column with the best meaning in the right-hand column.
| 1. creditor
2. loss
3. purchases
4. stock
5. withdrawal
6. debtors
7. discount
8. balance
9. carriage
10.drawings
11.goodwill
12.acquisition
| a) this is the name of the difference between the credit and debit side of an account;
b) companies make this when they sell their goods for less than it costs them to make them;
c) cash or goods which the owner takes from the company for his own private use;
d) the official books for keeping accounts;
e) this company has supplied goods but has not received any money for them;
f) the extra amount which is paid for a company above the value of its assets;
g) an amount of money which is taken out of an account;
h) a reduction in the price which is offered to customers;
i) the purchase of another company;
j) goods which the company has available to sell;
k) customers who have received goods but not paid for them yet;
l) goods which are bought by the company.
|
Exercise 2.Complete the following words (see example):
1. This is the name for building, machinery, money in the bank and money owed by customers. ASSETS
2. The loss of value of the things in number D_ P_ _ _ _ _ _ _ _ N
3. Money which is borrowed L_ _ _
4. The extra money a company or person pays for borrowing money I_ _ _ _ _ST
5. The total sum of money which is supplied by the owners of a company to set up
C_ _ _ T_ _
6. These are bought by people wishing to invest in the company S_ _ _ _ S
7. An official examination of the accounts A_ _ _ T
8. A financial plan for the future B_ _ _ _ _T
9. A statement of the financial position of the company
B_ _ _ _ _ E SHEET
10. Companies make this when they sell their goods for more than it costs them to make them P_ _ _ _ T
11. This is drawn up to check that the two sides of the accounts are the same
T_ _ _ L B_ _ _ _ _ _
12. The official books for keeping accounts L_D_ _ _ S
Exercise 3.Match the remarks on the left with the responses on the right.
| 1. You’re an accountant? Does that mean you spend your time writing down credits and debits, and adding up columns of figures all day? Can’t be very exciting.
2. So what do accountants do?
3. You mean the shareholders?
4. So you prepare reports for managers?
5. And the cost of the accounts department!
6. You mean what they do in the front of shops?
7. Ah, now that’s interesting…
8. Not at all. As a matter of fact, I’m a tax inspector….
| a. Ha! Now you’re going to ask me to tell you how you can pay less tax.
b. No, managerial accountants do, but I work in cost accounting. We have to work out the real cost of each item the company makes, which means finding a way to allocate all the overheads to different products.
c. No, not only. Managers always need the help of accountants. They need financial statements, and budgets, and cash-flow projections, and so on, to measure the success of what they’ve done, and to make decisions about allocating resources for future projects.
d. Of course. But like I said, we’re necessary. And useful. Haven’t you heard of “window dressing?”
e) Sure, but it’s also another name for what some people call “creative accounting” – making a company’s financial situation look as good as possible in the balance sheet, and so on. It’s not very legal, but happens. The accountants in my firm also have lots of wonderful ways of reducing our tax bill.
f) That’s bookkeeping. Not quite the same thing.
g) Well, accountants do record cash flows, and the value of assets and liabilities, and they calculate profits and losses, and so on. But it’s not just writing down numbers. We’re really in the business of supply people with information.
|
Exercise 4.Match up these accounting principles with the definitions below:
1. The separate entity or accounting entity assumption
2. The continuity or going-concern assumption
3. The unit-of-measure assumption
4. The time-period or accounting period assumption
5. The historical cost principle
6. The revenue or realization principle
7. The matching principle
8. The objective principle
9. The consistency principle
10. The full-disclosure principle
11. The principle of conservatism
a) All transactions and other items to be accounted for must be in a single, supposedly stable monetary unit.
b) An enterprise is an accounting unit separate from its owners, creditors, etc.
c) Financial data must be reported for particular (short) periods, which makes accrual and deferral necessary.
d) Revenue is realized at the moment when goods are sold (or change hands) or when services are rendered.
e) The business will continue indefinitely into the future.
f) The initial price paid for the acquisition of assets is the one that is recorded in accounts.
g) This is the contrary of recording “below-the-line” items.
h) This is one of the justifications for historical cost accounting, which requires no subjective assessments of replacement values.
i) This leads to the accrual (accumulation) and deferral (postponement) of costs.
j) This means that insignificant trivial expenses, like each pencil or typewriter ribbon, need not be accounted for separately, but are exempted by principle of materiality.
k) This prevents companies selecting methods according to the inflation rate, etc.
Exercise 5.Complete the text using these words:
| credits
journals
transactions
| debits
ledger
transferred
| double-entry
posted
trial balance
| invoice
receipt
vouchers
|
Bookkeepers record every purchase and sale that a business makes, in the order that they take place, in (1) … . At a later date, these temporary records are entered in or (2) … to the relevant account book or (3) … . Of course the “books” these days are likely to be computer files. At the end of an accounting period, all the relevant totals are (4) … to the profit and loss account. (5) … bookkeeping records the dual effect of every transaction – a value both received and parted with. Payments made of (6) … are entered on the left-hand (debtor) side of an account, and payments received or (7) … on the right-hand side. Bookkeepers will periodically do a (8) … to rest whether both sides of an account book match. In most business (9) …, the seller of goods or services sends the buyer a bill or (10) …, and later a (11) … acknowledging payment. Businesses are obliged to retain the documents – known as (12) … – that support or prove an item in an account, and make them available to the internal and external auditors who check the accounts. Bookkeepers are not to be confused with librarians, who also keep books, or with bookmakers, who “make books” in the sense that they accept bets (on horse races, etc.) and traditionally wrote them down in a book like a bookkeeper’s journal. Accountants, unlike bookkeepers, analyze financial records, and decide how to present them.
Exercise 6.Choose the best alternative to complete the sentence.
1. It’s up to the accountant to _______ the various financial statements.
a) interpret; b) intercept; c) invent; d) translate.
2. The bookkeeper keeps a record of every financial _______.
a) action; b) transaction; c) entry; d) transcription.
3. It’s essential to _______ the invoice number in any correspondence.
a) estimate; b) quote; c) say; d) tell.
4. The _______ of the invoice goes to the customer, another copy goes to
Sales, and we keep the other one here in Accounts.
a) photocopy; b) issue; c) top copy; d) account.
5. We’re in _______ with our supplier over this invoice so don’t pay it
until you hear from me.
a) argument; b) dispute; c) agreement; d) distress.
6. We send a _______ to customers who haven’t settled their accounts.
a) reminder; b) remainder; c) remembrance; d) memory.
7. If these figures could be _______ into parts and labor it would make
them easier to understand.
a) set up; b) broken down; c) rounded up; d) laid down.
8. This company has a weekly _______ of about W100,000.
a) pay; b) payroll; c) salary; d) wage.
9. Buying that new machinery has seriously _______ our reserves.
a) depreciated; b) depleted; c) depressed; d) deprived.
10. By examining the balance _______ and other documents we were able
to find out that the company was not doing as well as they claimed.
a) slip; b) ledger; c) account; d) sheet.
11. Surely we can set some of these expenses _______ tax.
a) against; b) for; c) on; d) from.
12. The rent for the office is already 3 months _______!
a) overtime; b) in the red; c) in demand; d) overdue.
13. Due to the economic climate we have had to _______ more bad debts
this year than ever before.
a) tell off; b) write off; c) find out; d) note down.
14. Do they have enough working _______ to keep trading?
a) capital; b) expenses; c) accounts; d) currency.
15. Such items as buildings and machinery are known as _______ assets.
a) current; b) hidden; c) fixed; d) liquid.
Exercise 7.Get ready for the discussion:
1. What particular skills do you think different kinds of accountants need?
2. Do you think you posses these skills? What are your assets and liabilities?
3. If you have yet to choose a career, do you think it could be accountancy?
4. Comment the following quotations:
a) Poverty is the parent of revolution and crime (Aristotle, 384 – 322 B.C.)
b) A fool and his money are soon parted (G. Buchanan, 1506 - 1582)
Все темы данного раздела:
Технічних ВНЗ
Затверджено
на засіданні вченої ради
Протокол № від
Краматорськ
ДДМА
2013
УДК 811.111
Шевченко О. П., Купрікова С В
Ш 37 Англійська мова : методичний посібник для магістрантів технічних ВНЗ / О. П. Шевченко, С. В. Купрікова. – Краматорськ : ДДМА, 2013 – 162 с.
ISBN
Посібник скла
СONTENT
1 ENGLISH FOR ECONOMISTS.................................................................. 5
UNIT 1.........................................................
Key words and phrases
to provide – забезпечувати
production – виробництво
distribution – розповсюдження
exchange – обмін
resources – ресурси
to satisfy one’s wants – задоволь
What is economics?
Human wants are unlimited, but the resources necessary to satisfy those wants are limited. Thus, every society is faced with the identical problem, the problem of scarcity. Since there is not enoug
Language work
Exercise 1. Read the terms given below and their definitions. Practice until you can explain them in English. Then find the Ukrainian equivalent to the.
Grammar
Exercise 8.Complete this story. Put was, were, wasn’t and weren’t in the correct spaces.
1. A friend of mine was a car mechanic in a garage a
Key words and phrases
economic incentives – економічні стимули
interest rates – відсотки за вкладами
profit motive – мотив прибутку
wealth – майно
source of wealth – джерела майна
Economic theories
1776 is the year that we associate with the signing of the Declaration of Independence, also marked the publication in England of one of the most influential books of our time “The Wealth of the Na
Language work
Exercise 1.Label the following statements with the names of the economists whose ideas they describe:
Adam Smith John Maynard Keynes Milton Friedman Robert
The founder of IBM
Thomas J.Watson Senior (begin) his business career as a sewing machine salesman and later, when he (became) President of IBM, he (use) his sales techniques to promote the company’s name. There (be)
Key words and phrases
applicant – претендент, кандидат
to ascertain – з’ ясовувати
bonus – премія
conditions – умови
to dismiss – розпускати
dimension of quantity – вимірюван
Personal management
The personnel department is concerned with the provision and maintenance of a workforce. There are two dimensions to the task. The first is to ensure that employees are available in the right numbe
Language work
Exercise 1.Match each sentence or word in the left-hand column with the best meaning in the right-hand column.
1.
Grammar
Exercise 7.Ask and answer more questions about the Monte Carlo Convention Centre. Put the words in the right order to make the questions.
1. are, Centre, hotels, how, many
Key words and phrases
responsibility – відповідальність
marketing department –відділ маркетингу
to promote – сприяти
purchaser – покупець
broadly speaking – взагалі
market re
International marketing
Having made a product the problem becomes to find someone who will buy it. It’s the responsibility of the marketing department to promote and organize the sale of products to the purchaser. Broadly
Language work
Exercise 1.All the words below can be combined with price in two-word partnership: e.g. price war, retail price. Add the word price either before or after each of t
Grammar
Exercise 8.Express the following in the Passive Voice:
1. Partners brought additional funds to a proprietorship. 2. You received a wage in return for worki
Key words and phrases
account – рахунок
accrue – збільшуватися, зростати
asset – актив
double-entry – подвійний запис
ledger – бухгалтерська книга, баланс
liability – пасив,
Bookkeeping and accounting
Bookkeeping is an essential accounting tool. A small business or company may employ only one bookkeeper, who records all of the financial data by hand; large organizations may employ many bookkeepe
Grammar
Exercise 8.Write sentences using the words in brackets. Use mustn’t or don’t have to.
1. This information is highly confidential. (tell anyone) 2. This rep
Key words and phrases
balance sheet – балансовий звіт
cost – ціна, вартість
entity – суть, особа, організація
expenses – витрати
financial affairs – фінансові питання
gross m
A global view of finance
An accountant may be compared to a skilled laboratory technician who takes blood samples and other measures of a person’s health and writes the findings on a health report (a set of financial state
Language work
Exercise 1.Financial vocabulary covers several areas, including economics, banking, marketing, personal finance and financial planning. Here is a selection of key w
Grammar
Exercise 8.Translate the sentences.
1. The cargo to be insured by the seller with a first-class company or underwriters. 2. The vessel to be addressed to t
Language work
Exercise 1.Choose the correct alternative to complete each sentence.
1. Money in notes and coins is called
a. cash
Grammar
Exercise 8.Translate the sentences.
1. The devaluation of the pound sterling is known to have led to a rise of the prices of all goods imported into Englis
Key words and phrases
to supervise – спостерігати
interest rate – процентна ставка
lender – позичатель
to trade – продавати
current account – поточний рахунок
saving account
Banking
Banks are among the most important financial institutions. The way in which a bank is organized and operates is determined by its objectives. The first and most important function of a central bank
Language work
Exercise 1.This exercise defines the most important kinds of bank. Complete the text using these words:
central banks
commercia
Grammar
Exercise 7.Change the following sentences using participle phrases instead of the subordinate clauses.
1. People who hold bonds and stocks hope to realize
Key words and phrases
essential – невіддільний
take off – мати місце
limited company – компанія з обмеженою відповідальністю
initially – початково
provide – забезпечувати
sha
Stocks, shares and take-overs
Before a business can function 2 ingredients are essential: people and money without either, no business could take off.
For the limited company, funds are initially provided by the shareh
Language work
Exercise 1.Complete the sentences using these words:
arbitrageurs
market-makers
bears
shareholders
Grammar
Exercise 7.Change the following complex sentences into simple one using the Objective Participle Complex.
1. I noticed them as they were trying to sell the
Key words and phrases
on credit – в кредит
collection – грошовий збір, інкасація
cash in advance – грошовий аванс
letter of credit – акредитив
documentary collection (draft) – докумен
Methods of payment in foreign trade
The flow of money across national borders is complex and requires the use of special documents. Foreign trade usually is financed on credit. Exporters rarely get paid right away because of collecti
Language work
Exercise 1.Make a proper selection.
1. irrevocable letter of credit
2. revocable letter of credit
Grammar
Exercise 7.Change these sentences according to the models.
Model A: Are they still discussing the problem? – No, they’ve just finished discussing.
Auditing
Auditing, the oldest area of practice, remains the largest for many firms. An audit is a сertified public accountants examination of a company’s financial statements in order to express an opinion
Language work
Exercise 1.Match the following terms (1 – 14) with the correct definition (a – n) on the right.
1. statutory audit
2.
Grammar
Exercise 6.Put the verbs in brackets into Present or Future tense.
A: What time does Mr Tanaka’s flight arrive at Heathrow?
B: He gets in at 10.30
International taxation
Taxation is used to finance government expenditure. It represents a transfer of income from individuals, groups and organizations to the government.
Taxes may be classified under various h
Language work
Exercise 1.Match the following terms (1 – 8) with the correct definition (a – h) on the right.
1. taxation
2. direct tax
3.
Grammar revision
Test 1.Choose the right variant.
1. When, Ann last? – I___her since she ____ to another city.
a) have you seen, haven't seen, has moved
b) did you see, d
Key words and phrases
layout – макет
workshop – майстерня
assemble – збиратися
batch – партія
convert – конвертувати
inventory – інвентаризація
breakdown – розбивка
Production
Production management is concerned with planning and controlling industrial processes which produce and distribute products and services. Techniques of production management are also used in servic
Language work
Exercise 1. Match the words that go together and then complete the sentences below.
quality material
finished manager
industrial lines
productio
Grammar
Exercise 6.Translate the sentences.
1. There are two kinds of transformations which are known as physical and chemical changes. 2. There are several kinds of energy in nat
Key words and phrases
academic research – наукове дослідження
applied research – прикладне дослідження
development and evaluation research – розробка та
оцінка досліджень
analyst – ан
Research and development
Research and development (R and D) is the search for new and improved products and industrial processes. Both industrial firms and governments carry out Rand D. Innovations in products or processes
Language work
Exercise 1. Match the term with the correct definition.
applied research the study of pure scientific principles
clinical research the study of the parts and thei
Grammar
Exercise 7.Translate into Ukrainian.
2. I’m afraid I'll be late.
3. We’ll be happy to see you in Moscow again, Mr. Clark.
4. I'm sure the work will be su
Key words and phrases
store – зберігати
formats – формати
manipulation of digital data – маніпуляція цифрових даних
basic – основний
network – мережа
software – програмне заб
Information technology
Information systems collect, organize, store, process, retrieve and display information in different formats (text. video, and voice). Information technology allows very fast automated manipulation
Language work
Exercise 1.Combine one word from A and one word from B and match it with the appropriate definition in C.
A
B
Grammar
Exercise 6. Make the following statements interrogative:
1. I often go to the cinema.
2. I'm busy till half past eleven.
3. She lives in Moscow.
Key words and phrases
Behavior – поведінка
branch of engineering and physics – галузь техніки і фізики
entertainment – розваги
control systems – системи управління
circuits - схеми
Electronics
Electronics is a branch of engineering and physics. It deals with the emission, behavior, and effects of electrons for the generation, transmission, reception, and storage of information. Th
Language work
Exercise 1.Choose the correct word in the following sentences. Translate them.
1. Transistors / inductors are the key component in electronics.
2. They consist of
Senior Electronics Design Engineer
The Senior Electronics Design Engineer will be responsible for enhancing and supporting the entire electronic design process, including, but not limited to:
- electronic product developmen
Grammar
Exercise 7. Translate into Ukrainian.
1. The experiment will be described in several journals.
2. A conference on those problems is being held now.
3. Th
Exercise 10. Paraphrase using Passive.
Ex: They are going to interviewsome other candidates.–Some other candidates are going to be interviewed.
1. They are going to interviewthree girls for a job.
Key words and phrases
scrap – брухт
add value – додана вартість
commitment – зобов'язання
to facilitate – сприяти
inventory control – управління запасами
system failure analy
Quality
Quality means meeting the minimum set of requirements in a product's specification and then being delighted that the customer's expectations have been met and exceeded. Therefore, the goal of a bus
Health and Safety
The average person finds it difficult to assess risks. For this reason work practices need to be regulated. Examples of dangerous activities are:
- welding or grinding without goggles
Language work
Exercise 1.Choose the correct word in the following sentences.
1. We must check / control the temperature regularly to make sure it doesn't rise.
2. To com
Grammar
Exercise 6. Translate into Ukrainian.
1. Phone Bill at his office. He may still be there.
2. John may still be away in France. He might have a lot of work to do t
Key words and phrases
hydraulic – гідравлічний
highway – шосе
boiler – котел
crane – кран
gas engine – газовий двигун
machine tool – верстат
pump – насос
tu
Engineering
Engineering is based principally on physics, chemistry, and mathematics, and their extensions into materials science, solid and fluid mechanics, thermodynamics, transfer and rate processes, and sys
Chemical
The chemical industry covers the business that uses chemical reactions to turn raw materials, such as coal, oil, and salt into different products. Technological advances in the chemical industry ha
Language work
Exercise 1.Match the following verbs with the correct definition.
anneal
to melt metal and then pour it into a form, e.g. iron
Grammar
Exercise 7.Translate into Ukrainian.
1. She's gone to collect her pay cheque.
2. The three bears went into the forest to find firewood.
3. To be or not t
Key words and phrases
amplify – посилювати
аttenuation – затухання
coaxial cable – коаксіальний кабель
copper wire – мідний дріт
metallic-pair circuit – металеві пари схемою
Telecommunications Technology
Telecommunications technology transmits information by electromagnetic means over media such as telephone wires or radio waves. The information may be voice, facsimile, data, radio, or television s
Language work
Exercise 1. Match each of the following words with its definition.
wire a device which maps the binary strings into coded bits or waveforms for transmissio
TELECOMMUNICATIONS TECHNOLOGY CERTIFICATE COURSE
COURSE NAME COURSE DETAILS
Telecommunications Introduction to the _________
Fundamentals of information
Telecommunications Hands-on practical experiments Fundamentals Lab
Grammar
Exercise 6. Translate intoUkrainian minding Complex Object.
1. We noticed the woman enter the house through the back door.
2. I saw them walk along the road.
Key words and phrases
carpenter –тесляр
mason – каменяр
plasterer – штукатур
plumber – водопровідник
quantity surveyor – кошторисник
roofer – покрівельник
caisson –
Construction
Construction means the erection or assembly of large structures, primarily those which provide shelter, such as commercial and residential buildings. It also includes major works such as ships, air
Language work
Exercise 1.Choose the correct word in the following sentences.
1. A flat roof is usually covered in roofing felt / skin for protection against the w
Grammar
Exercise 6.Translate into Ukrainian minding Complex Subject.
1. She is known to live in France.
2. The film festival was reported to take place in
Key words and phrases
ground fault - замикання на землю
gvercurrent - надструмів
overload - перевантаження
short circuit - коротке замикання
dustproof - захищений від пилу
ex
Electrical Engineering
Electrical engineering deals with the practical application of the theory of electricity to the construction and manufacture of systems, devices and assemblies that use electric power and signals.
Language work
Exercise 1.Express each of these ideas as a compound.
1. a board consisting of a number of panels
2. material that does not allow water to get int
Grammar
Exercise 6.Translate into Ukrainian. Point out the form and function of Participle.
1. We would like to contact someone in your institute interested in our programme and s
Key words and phrases
to apply – 1.застосовувати, 2.звертатись до, подати заяву
apprenticeship – учнівство, навчання професії
craftsman – майстер, ремісник
current – 1.струм, 2. сучасний, пото
Engineering Profession
Engineering is a science of applying knowledge of properties of matter and natural sources of the energy to practical problems of industry. It deals with different things: design and manufacture of
Language work
Exercise 1. Match the following words with their definitions:
1. to apply
2. current
3.to manufacture
4. occupation
5.
Grammar
Exercise 8.Translate into Ukrainian minding Gerund.
1. I understand perfectly your wishing to be a qualified specialist. 2. Everybody will discuss the event, there is
Key words and phrases
to designate – зазначати, визначати
community – співтовариство
to confer – присуджувати наукову ступінь, співставляти
to wield – володіти, мати в руках
negligent
Technological Culture and its Problems
That humans have been designated Homo faber (man the maker, tool user) rather| than Homo sapiens (man the wise, thinker) indicates the centrality of technology in the life of even t
Language work
Exercise 1.Check your understanding answering the questions:
1. What indicates the centrality of technology in the life of mankind?
2. What are the stages of tech
Grammar
Exercise 6. Point out the Nominative Absolute Participial Construction. State what kind of adverbial modifier it expresses.
1. The weather being dark and piercing cold, he
Коли урочисте засідання закінчилося, почався концерт.
Exercise 8. Translate into English, using the Nominative Absolute Participial Construction.
1) Коли принесли десерт, гості поспішили до столу, але Джон залишився на дворі.
Language work
Exercise 1. Make sentences putting the given words into a correct order using the text above:
1. 1951 – “genetic engineering” – novel Dragon’s Island,
Genetic ….. uses the techniques of molecular cloning to alter the structure and characteristics of genes.
2. For example, crop plants can be given a …. from an Arctic fish, so they produce an antifreeze protein in their leaves.
3. The antifreeze protein helps to …. frost damage.
4. Ot
Grammar
Exercise 7.Translate into Ukrainian.
1. If he agreed to speak at the conference, we'd all be very happy. 2. It would be very convenient for me if we could put off our appo
LITERATURE
1. Бахов И. С. Деловой английский. Практикум. / И. С. Бахов, Т. И. Вощина и др. – К. : МАУП, 2003. – 400 с.
2. Качалова К. Н., Израилевич Е. Е. Практическая грамматика английского языка /
Технічних ВНЗ
Редагування А. А. Красько
Комп’ютерне верстання О. П. Ордіна
78/2012. Формат 60 х 84/8. Ум. друк. арк. 5,81.
Обл.-вид. арк
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