- •Предисловие
- •Цель данного сборника – совершенствование языковых знаний, умений и навыков студентов, а именно навыков чтения и устной речи в рамках профессиональной тематики.
- •Сборник учебных текстов и упражнений включает 7 разделов по основным аспектам бизнеса: международная торговля, маркетинг, менеджмент, финансы, бухгалтерский учёт.
- •Unit I
- •Business Basics
- •Words to remember
- •Tasks to perform
- •4. Translate the following sentences from Russian into English.
- •Words to remember
- •1) vary / variety / various
- •2) excite / excitement / excited / exciting
- •3) specify / specific / specification
- •4) involve / involvement / involved
- •5) advance / advanced / advancement / to advance
- •6) suit / suitable / suitability
- •4. Translate the following sentences into English.
- •5. Translate the following definitions. Find the appropriate term for each of them.
- •6. Translate into English using the appropriate terms.
- •7. Extra Reading
- •Tasks to perform
- •1. Read the text again and translate the following phrases from Russian into English.
- •2. Read the definitions and find the words in the text suitable for them.
- •Presenting the results of research
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the words and word partnerships on the left with the words used in the
- •text on the right.
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match word partnerships on the left with the words used in the text on the
- •right.
- •Unit 3
- •International Business
- •Words to remember
- •1. Give English equivalents of the words and word partnerships used in the text.
- •1. compare / comparison / comparative
- •2. technical / technician / technique
- •3. benefit / beneficial / beneficiary
- •4. domestic / domestically
- •5. nation / national / nationalize
- •6. advantage / advantageous / disadvantage
- •5. Translate the following sentences from Russian into English.
- •Extra reading
- •Import / Export
- •Word focus
- •2. to provide or achieve something that other people benefit from
- •Tasks to perform
- •the sentences.
- •5. Translate the following text into English.
- •Words to remember
- •Part 1 An Accounting Overview
- •Words to remember
- •2. to get something that one deserves because of good work
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the verbs used in the text with their synonyms.
- •1) accountant / accountancy / account
- •2) summarize / summary
- •3) state / statement
- •4) compute / computation
- •5) compare / comparison / comparative / comparatively
- •6) require / requirement / required
- •7) accurate / accurately / accuracy
- •5. Translate the following sentences into English
- •Extra reading
- •The management accountant
- •Forget the stereotype of accountants: they are now ambitious business strategists.
- •3. Are these statements true or false? Correct the false ones.
- •Talk about the job Gabriella does.
- •Words to remember
- •2. one of the parts into which ownership of a company is divided; equity
- •Tasks to perform
- •2. Circle the word which does not belong in each horizontal group.
- •3. Match the following general headings to the groups of five words that you
- •identified above.
- •4. Company Performance
- •Complete the passage below using the appropriate words given below.
- •5. Translate the following text into English
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match the verbs from the text on the left with their synonyms on the right.
- •3. Fill the gaps with the appropriate word partnership. Translate the sentences.
- •1) prime / primary / primarily
- •2) utilize / utilization
- •3) expand / expansion
- •4) consider / consideration / considering
- •5) expense / expensive
- •6) insure / insurance
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Match word partnerships used in the text on the left with the synonymous
- •verbs on the right.
- •4. Translate the following sentences into English.
- •5. Процент – это плата за пользование кредитом.
- •A bank loan
- •A loan from family or friends
- •1. Which are the most popular?
- •2. Which are the safest?
- •3. Which are the easiest to obtain?
- •4. Do you know any other ways of raising finance?
- •Example: raise a loan, raise finance, raise money
- •4. Read these statements and check if you understand the vocabulary.
- •2. Do not accept their money without signing a formal contract.
- •3. Share information openly with them in order to get funding from them.
- •4. They have a reputation for financing technology companies.
- •5. They will not lend money to people starting a business for the first time.
- •6. You must have property to guarantee the loan.
- •refers to.
- •You are business advisors. You will give advice to a pair of entrepreneurs about how to finance a small business they want to start.
- •Before talking to them, decide what type of finance might be suitable for them: a bank loan, a loan from family or friends, a mortgage or using personal savings.
- •You will need to ask them:
- •Prepare some questions and when you are ready, meet the entrepreneurs, discuss their plans with them and give them your best advice.
- •Pair B
- •2. Match the verbs and word partnerships used in the text with their synonyms.
- •1) manage / manager / managerial / management
- •b) She lacked … experience and didn’t get the job.
- •2) evaluate / evaluation
- •Tasks to perform
- •1. Give English equivalents of the words and word partnerships used in the text.
- •2. Give English words and word partnerships used in the text for the following
- •definitions.
- •reasons.
- •1. Give English equivalents of the words and word partnerships used in the text.
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Part 2 The Balance Sheet
Words to remember
balance sheet (n) – a document showing a company’s financial position and wealth at a particular time, often the last day of its financial year
to own (v) – to possess; to have
to owe (v) – to have to pay, for something already done or given
assets (n) – money or property of a person or a company that have value or the power to earn money
property (n) – all things that someone owns accounts receivable (n) – money to be received accounts payable (n) – money to be paid
liability (n) – an amount of money owed by a business to a supplier, lender etc.; debt share (n) – 1.the part belonging to, owned by
2.one of the parts into which ownership of a company is divided; equity equity (n) – 1. a share
2.the capital that a company has from shares rather than from loans (займы) stockholder (n) – a person or organization that owns shares in a particular company;
shareholder
equation (n) – a statement that two quantities are equal
item (n) – 1. a single thing, especially something that is for sale
2.a piece of information written in a set of accounts
to expand (v) – to increase in size, volume, number specific (adj.) – particular, fixed
to list (v) – to include in a list
to detail (v) – to give a full list of
current assets (n) – money that a business has or is owed, or something that could easily be turned into money, for example raw materials and goods that have been produced but not sold
fixed assets (n) – something that a business owns and that it uses in order to produce goods, for example a piece of land, a building, or a piece of machinery cash (n) – money in the form of notes and coins, rather than cheques, credit cards etc.
inventories (n) – stock; raw materials, supplies and finished goods that a company has at a particular time
make up (v) – (here) to form as a whole
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long-term liabilities (n) – long term liabilities are related to a long time or take a long time to be paid
income tax (n) – an amount of money you must pay to the government according to your income
bond (n) – an official paper promising to pay a sum of money to the person who holds it; the document by which a government or company borrows money from the public with the promise of paying it back with interest at a fixed time
long-term note (n) – a piece of printed paper showing that you are owed money data (n) – information or facts
Tasks to perform
1. Give English equivalents of the words and word partnerships used in the text.
Финансовый отчёт; предоставлять информацию по; финансовое состояние компании; баланс (балансовый отчёт); предоставлять сводку, чем компания владеет и какую сумму она должна; активы (имущество, средства, капитал, фонды); собственность; дебиторская задолженность (счета
дебиторов); |
кредиторская задолженность (счета кредиторов); акционерный |
|
капитал; |
уравнение баланса; в денежном выражении; |
статья (баланса); |
денежная стоимость; в определённый момент времени; |
включать |
(содержать); представлять подробный список пассивов (денежных обязательств, задолженностей); товарно-материальные запасы (материалы,
незавершённые и готовые изделия); |
оборотный капитал (текущие, легко |
||
реализуемые, ликвидные активы); |
основной капитал (труднореализуемые, |
||
неликвидные активы – недвижимость, земельная собственность); счета |
|||
кредиторов (кредиторская задолженность) к выплате; |
счета дебиторов |
||
(дебиторская задолженность) к получению; |
подоходный налог; |
||
долгосрочные денежные обязательства; облигация; |
долговая расписка; |
||
оценивать финансовое положение компании; |
предоставлять данные по оценке |
||
финансового положения компании. |
|
|
|
2. Circle the word which does not belong in each horizontal group.
1) |
figures |
suppliers |
calculation |
computation |
digits |
fractions |
||||
2) |
auditor |
accountant |
CFO |
analyst |
overheads |
chairperson |
||||
3) |
rent |
vehicles |
patents |
premises |
trademarks |
|
equipment |
|
|
|
|
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|
|
|
4) |
shares |
securities |
bonds |
equities |
bills |
dividends |
|
5) |
earnings |
profit |
loss |
insurance |
income |
revenue |
|
6) |
expenses |
expenditures |
liabilities |
salary |
revenue |
fee |
3. Match the following general headings to the groups of five words that you
identified above. |
|
|
a) assets ______ |
b) professionals _______ |
c) performance _______ |
d) costs _______ |
e) numbers _________ |
f) stock market ________ |
4.Company Performance
Complete the passage below using the appropriate words given below.
revenue |
annual report profits losses financial accounts data |
|
markets |
costs |
management accounts |
Companies need to know how they are performing in order to make plans for the future and to analyze and find solutions to the problems that they may be facing. To do this successfully, businesses require information not only about their own activities but also about the (1)…… they operate in.
(2)…… provide a company with key (3)….. about operational efficiency, whereas (4)….. give information about financial performance. This allows companies to know not only how much they are selling or how much (5) ….. they are receiving but also what their (6) …… are or how much they have to pay for the different things that they need to operate their businesses. With this information companies can then calculate their (7) …., i.e. how much money they have made, or their (8) …… , i.e. how much money they have lost during a specific period.
Annual accounts for listed (or officially registered) companies, whose shares are sold on the Stock Exchange, have to be presented to the public in the form of an
(9) ….. which gives detailed financial and other information about companies.
5. Translate the following text into English
Баланс – это двусторонняя таблица, левая сторона которой (актив) отражает всю собственность фирмы, а правая сторона (пассив) отражает все обязательства.
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Активы фирмы включают основной и оборотный (текущий) капитал, а пассивы включают вложенный акционерный капитал, долгосрочные займы и текущие обязательства.
Основной капитал или активы – это земля, здания, оборудование приобретаемые фирмой для длительного пользования, а не для продажи.
Текущие активы – это материально-производственные запасы, дебиторская задолженность и наличные средства. Фирма держит их для текущих нужд, пока идёт процесс приобретения сырья, производство товаров, реализация готовой продукции и пока фирма получает платежи за продажу.
Текущие обязательства или пассивы включают кредиторскую задолженность, налоговые обязательства, банковские кредиты, овердрафты, подлежащие оплате фирмой в течение года.
Основополагающее уравнение баланса объясняет взаимоотношения между активами фирмы, её пассивами и акционерным капиталом.
Обыкновенная акция (ordinary share or equity) – это финансовая ценная бумага, выпускаемая для продажи. Владельцы акций имеют право на часть прибыли компании в виде дивидендов.
Акционерный капитал представляет собой обыкновенные и привилегированные акции (preference or preferential shares), являющиеся постоянным источником финансирования компании на всё время её существования.
Привилегированные акции дают право их владельцу получать дивиденды, даже если компания находится в затруднительном положении и выплаты по обыкновенным акциям приостанавливаются.
Unit 5 |
Finance |
Part 1 |
Why Finance |
Words to remember primary (adj.) – chief; main
consideration (n) – a fact to be considered when making a decision sufficient (adj.) – enough; as much as is needed for a purpose
fund (n) – an amount of money that is obtained and used for a particular purpose property (n) – all the things someone owns
capital (n) – money or property to produce wealth
to operate (v) – 1. to work; to function 2. to manage
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ongoing (adj.) – continuing; current expenses (n) – costs; expenditures to purchase (v) – to buy
to obtain (v) – to become the owner of; to get; to gain in large measure = mostly
to determine (v) – (here) to have a controlling influence on; have a direct and important effect on
to acquire (v) – to gain or come to possess; to get
to secure (v) – to get something you need after a lot of efforts to utilize (v) – to use something effectively
to support (v) – to provide enough money for something to begin or continue to extend (v) – (here) to make credit available to someone
extension (n) – the act of giving credit credit (n) – loan
to loan money, to lend money - to give money loan (n) – a form of debt;
to borrow (v) – to receive money from a person or organization which you must pay back later
borrower (n) – someone who has borrowed money, especially from a bank essential (adj.) – most important; completely necessary
short term (adj.) – continuing for only a short time, or concerned only with the period of time that is not very far into the future, e.g. in the short term = in the immediate future
long term (adj.) – long term plans, credit etc. are related to a long period of time into the future
charge account (n) – an account you have with a shop or a supplier that allows you to pay for goods at the end of a particular period of time in the future rather than when you buy them
to seek (v) – (here) to ask for something
to last (v) – to remain in good condition for a long time similarly (adv.) – in a similar way; in the same way generally (adv.) – usually
to repay (v) – to pay back money that has been borrowed; to return to expect (v) – to think likely to happen; to anticipate
arrangement (n) – something that has been settled or agreed on; agreement overall (adj.) – including everything; whole