Language work - раздел Иностранные языки, О. П. Шевченко, С. В. Купрікова АНГЛІЙСЬКА МОВА Методичний посібник Для магістрантів Exercise 1.Match The Following Terms (1 – 14) With The Corre...
Exercise 1.Match the following terms (1 – 14) with the correct definition (a – n) on the right.
| 1. statutory audit
2. continuous audit
3. Memorandum of Association
4. Articles of Association
5. walk through test
6. compliance test
7. substantive test
8. teeming and lading
9. auditor
10. prior period
11. audit assignment
12. corroborate
13. statistical sampling
14. consecutive numbers
| a) official document stating the internal rules of the company;
b) following one after the other without a break;
c) this checks that controls are operating effectively;
d) required by law;
e) money received from one debtor is wrongly recorded to another;
f) regulates the company’s relationship with the public;
g) testing a small number of representative items;
h) carried out all the time;
i) following documents or transactions through the system;
j) piece of work you are given to do;
k) careful study of all the details;
l) accountant who examines a firm’s accounts;
m) previous length of time;
n) make sure it’s true with more information.
|
Exercise 2.Fill in the missing prepositional phrases in the following sentences. Choose from the following:
| agree with
insist on
| blame for
reason for
| caused by
refer to
| difference between
responsible for
| in line with
suspicious of
|
1. The auditor discovered that there was a … the cash book and the bank balance.
2. If the entries in the accounts are not clear, he can … the original invoices.
3. You must … an official signature on all large orders.
4. The auditor must chaxk that the records are … the company requirements.
5. The auditor must ask the … any large discounts or allowances.
6. The auditor is … checking the reason for any changes in the accounts.
7. The authorities will … the auditor … any mistakes in the accounts.
8. The auditor must check that the purchase invoices … the entries in the Purchases Journal.
9. The auditor should be … any short-cut methods of correcting errors.
10. Mistakes may be … the wrong steps used in the original accounting process.
Exercise 3.Number the following words or expressions with their underlined equivalents in the text:
| Annual General Meeting
Transnational corporations
standard operating procedures
shareholders or stockbrockers
| accuracy
checking
deficiencies
derermine
| board of directors
deviations
directives
external
| implemented
ratified
subsidiaries
a synonym
|
The traditional definition of auditing is a review and an evaluation of financial records by a second set of accountants. An internal audit is a control by a company’s own accountants, checking for completeness, (1) exactness and reliability. Among other things, internal auditors are looking for (2) departures from (3) a firm’s established methods for recording business transactions. In most countries, the law requires all firms to have their accounts audited by an outside company. An (4) independent audit is thus a review of financial statements and accounting records by an accountant not belonging to the firm. The auditors have to (5) judge whether the accounts give what in Britain is known as a “true and fair view” and in the US as a “fair presentation” of the company’s (corporation’s) financial position. Auditors are appointed by a company’s (6) most senior executives and advisors, whose choice has to be (7) approved by the (8) owners of the company’s equity at the (9) company’s yearly assembly. Auditors write an official audit report. They may also address a “management letter” to the directors, outlining (10) inadequacies and recommending improved operating procedures. This leads to the more recent use of the word “audit” as (11) an equivalent term for “control”: (12) multinational companies, for example, might undertake inventory, marketing and technical audits. Auditing in this sense means (13) verifuing that general management (14) instructions are being (15) executed in branches, (16) companies which they control, etc.
Exercise 4.Indicate whether each of the following statements is True or False.
1. ________ The people, who keep the financial records for an organization, are the same people who carry out an audit of those records.
2. ________ An outside or independent auditor is only brought in
when a company is having financial difficulties or when irregularities are suspected.
3. ________ The more internal controls an organization has, the more efficient is its operation.
4. ________ Many companies nowadays employ accountants of their own to maintain a continuous internal audit.
5. ________ Internal auditors try to make sure that the operating sections of a company follow the policies established by management.
6. ________ The reports of internal auditors always reach the people in management who can act on them.
7. ________ CPAs seldom do independent auditing work.
8. ________ An independent auditor must examine not only the financial records, but also the evidential matter that supports them.
9. ________ The scope paragraph of an auditor’s reporting letter includes both the extent of the audit and the standards that have been used to carry it out.
10. ________ The general ledgers of a company are used to keep a record of petty cash expenditures.
11. ________ An independent auditor is not concerned with judging the efficiency of a company’s internal control system.
12. ________ The precision with which an auditor expresses his opinion is not important.
13. ________ If a company’s financial records are not in satisfactory condition, the independent auditor must state in what way they are incorrect or incomplete.
14. ________ When an auditor’s opinion is unqualified, he believes that a company’s records meet the standard for fairness.
15. ________ An unqualified opinion by an independent auditor indicates that he has found minor areas in the financial statements that are not kept according to generally accepted accounting principles.
16. ________ A qualified opinion indicates that there were procedural omissions or variations in the financial records that have been audited.
17. ________ An independent auditor can give a piecemeal opinion about only some aspects of the financial records.
18. ________ A disclaimer of opinion indicates that the independent auditor cannot reach any judgment on the financial records.
19. ________ Only very large corporations need independent audits.
Exercise 5.Comment the following.
1. “The man who gets the most satisfactory results is not always the man with the most brilliant single mind, but rather the man who can best coordinate the brains and talents of his associated”.
2. The only man who never makes a mistake is the man who never does anything (T. Roosevelt).
3. Sometimes your best investments are the ones you don’t make (D. Trump)
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
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 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
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.
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