...УДК 811.111 ББК 81.2 Англ © Составитель: Гаджиева Патима...
Transcript of ...УДК 811.111 ББК 81.2 Англ © Составитель: Гаджиева Патима...
ГАОУ ВПО «Дагестанский государственный
университет народного хозяйства»
КАФЕДРА «АНГЛИЙСКИЙ ЯЗЫК»
ГАДЖИЕВА ПАТИМА АБУБАКАРОВНА
УЧЕБНОЕ ПОСОБИЕ
по дисциплине
«ИНОСТРАННЫЙ ЯЗЫК»
(Профессиональный)
Направление подготовки 080100.62 «Экономика»
Профиль подготовки «Бухгалтерский учет и аудит»
Квалификация (степень) выпускника: Бакалавр
Махачкала 2016
УДК 811.111
ББК 81.2 Англ ©
Составитель: Гаджиева Патима Абубакаровна к.ф.н., доцент кафедры
английского языка ДГИНХ Внутренний рецензент: Алиханова Издаг Яхъяевна, к.ф.н., доцент
кафедры английского языка ДГИНХ
Внешний рецензент: Хасбулатова Зарипат Абазовна, к.ф.н., доцент
кафедры иностранных языков Автодорожного Института (филиала) МАДИ
в г. Махачкале.
Представитель работодателя: Гаркуша Светлана Куламовна,
главный бухгалтер ООО «Рост».
Учебное пособие разработано в соответствии с «Требованиями к
минимуму содержания дисциплины согласно Федеральному
государственному образовательному стандарту по специальности
080100.62 «Экономика», утвержденному приказом Министерства
образования и науки Российской Федерации от «12» ноября 2015г. № 1334».
Учебное пособие по дисциплине «Профессиональный иностранный
язык» размещено на сайте www.dginh.ru
Гаджиева П.А. Учебное пособие для студентов 3 курса по дисциплине
«Профессиональный иностранный язык» для направления подготовки
«Экономика», профиля «Бухгалтерский учет и аудит» - Махачкала, ДГУНХ,
2016. - 146с.
Рекомендовано к утверждению и к
изданию Учебно-методическим
советом ДГУНХ.
Председатель Учебно-
методического совета ДГУНХ,
проректор по учебной работе
ДГУНХ, доктор экономических
наук, профессор Казаватова Н.Ю.
25 мая 2016г.
Одобрено
Советом факультета иностранных
языков
30 апреля 2016., протокол №8
Председатель Совета,
К.ф.н., доцент
Мусаева З.Х.
Одобрено на заседании
кафедры «Английский язык»
29 апреля 2016г. протокол № 9
зав. кафедрой, к.ф.н., доцент
Батырмурзаева У.М.
Печатается по решению Учебно-методического совета Дагестанского
государственного университета народного хозяйства.
Аннотация
Данное учебное пособие предназначается для студентов факультета
«Бухгалтерский учет и аудит».
Учебное пособие составлено для приобретения студентами
грамматических и лексических навыков. Владение иностранным языком в
современном мире является одним из важнейших условий построения
успешной профессиональной карьеры. Иностранный язык необходим для
научной деятельности, в общении с зарубежными партнерами, для
самообразования, подготовки к сдаче экзаменов на международные
сертификаты. Для решения подобного рода задач базовый уровень владения
английским языком недостаточен. Поэтому в рамках данного курса
предполагается дальнейшее совершенствование коммуникативных навыков
и умений во всех видах речевой деятельности на основе учебно-
методических комплектов для изучения профессионально-
ориентированного английского языка
Данное учебное пособие включает в себя широкий диапазон речевых
штампов диалогов, специализированных заданий.
По итогам курса студент должен уметь дискутировать на заданные
темы, работать с газетой, писать деловые письма, вести деловые переговоры,
договариваться по телефону по различным вопросам.
Учебное пособие составлено согласно требованиям Государственного
образовательного стандарта по специальности «Бухгалтерский учет и аудит»
и требованиям Профессиональной образовательной программы (ПрОП)
Учебное пособие по английскому языку составлено доцентом кафедры
английского языка Гаджиевой П.А.
Учебное пособие по английскому языку обсуждено и одобрено на
заседании кафедры английского языка, протокол № 5 от 14 декабря 2015г. и
методического совета, протокол №6 от 21 декабря 2015г. Рекомендовано к
использованию и изданию в рамках обучения английского языка для
студентов 3 курса факультета «Бухгалтерский учет и аудит» ДГУНХ.
1. Задания для текущего контроля усвоения материала
1.1 Лексико-грамматические задания
Text 1. Part A. WHAT IS ACCOUNTING?
Accounting shows a financial picture of the firm. Accounting creates accurate
financial reports that are useful to managers, regulators, and other stakeholders such as
shareholders, creditors or owners, independent financial analysts, banks and
government. An Accounting Department records and measures the activity of a business. It
reports on the effects of the transactions on the firm’s financial condition. Auditing is the process by which an independent auditor examines organization's
financial statements and expresses an opinion about observance of accounting principles
and figures accuracy. The day-to-day record-keeping involved in this process is known as book-
keeping1. At the heart of modern financial accounting is the double-entry book-
keeping system2. This system involves making at least two entries
3 for
every transaction4: in one account
5 - a debit
6 and in a corresponding account –
a credit 7. The sum of all debits should always equal the sum of all credits. This
provides an easy way to check for errors. This system was first used in medieval
Europe, although some believe that the system dates back to Ancient Greece.
VOCABULARY
1. book-keeping - счетоводство, ведение бухгалтерских книг (стадия учета, которая заключается
в регистрации хозяйственных операций в учетном регистре);
2. double-entry book-keeping system - система двойной записи (система учета, в соответствии с
которой каждая операция отражается одновременно по дебету одного и кредиту другого
бухгалтерского счета);
3. entry- бухгалтерская запись, проводка (на счете, в учетном журнале, в бухгалтерской книге);
4. transaction - сделка, торговая операция;
5. account - счет, вклад, депозит);
6. a debit - дебет (левая сторона бухгалтерских счетов; в активных счетах — приход (получение
денежных средств, материалов, увеличение себестоимости готовой продукции, увеличение
задолженности покупателей и т. д.), в пассивных — расход (погашение обязательств,
уменьшение капитала или получение убытка); в банковском учете отражает списание средств
со счета клиента);
7. credit - кредит (правая сторона бухгалтерского счета или учетной книги; в активных счетах
— расход (расходование денежных средств, материалов, списание из запасов готовой
продукции, списание накопленных затрат со счета незавершенного производства и т. п.)
Choose the right variant:
1. Englishmen are (natural, naturally) polite and are never tired (off, of) saying ―Thank
you‖ and ―I’m sorry‖. They are (general, generally) disciplined. You never (hear,
listen to) loud (talk, conversation) in the street. They never rush for (seats, places)
in buses and trains. English people never shake hands when meeting one (the other,
another). They just smile and (say, tell) ―Hello‖. They say ―How do you do‖
(sometimes, always), but not very often, only to people they meet (for, at) the first
time.
Choose the right variant:
2. An American lady (who, which) was travelling in England got into a compartment
in a smoking carriage where (an, the) Englishman was smoking a pipe. For a (short,
shortly) time she was sitting (quite, quietly) expecting (that, what) the Englishman
would stop smoking. Then she began to cough trying in this (way, road) to show him
that she objected to the smoke. At last she addressed him (patiently, impatiently): ―If
you were a gentleman you would have stopped smoking when a lady got into the
carriage‖. ―If you were a lady‖, (told, replied) the Englishman, ―you wouldn’t have
got into a smoking carriage’.
EPOS and EFTPOS
3. Choose the correct words.
EPOS (electronic point of sale) terminals are cash 1 registers / machines found in
2 selling / retail outlets such as shops and restaurants. Data about each sale is 3
entered / put via barcode scanners, keyboards or 4 touch / finger screens. The data is
used to provide an itemised 5 receipt / ticket for the customer. It can also be used for
stock control and to help with marketing.
4. Choose the correct words.
EFTPOS (electronic funds transfer point of sale) terminals are similar to EPOS
terminals, but they can also 6 understand / read credit and debit cards, and 7 transfer /
transmit funds directly from the customer’s account to the retailer's account.
5.Fill in the blanks with the necessary pronouns (some, any, anything, something,
everybody, everything, no etc.):
1. Is there ______ interesting in the magazine? 2. There are______books on the table. 3.
______in the house is clean and good. 4. There is______here. 5. She will tell
us______about her work. 6. She doesn’t want______new dress. 7. Is he going ______
today? 8. Good morning, ______ . 9. He never goes by train, he goes______by
aeroplane. 10. They want a house, they have ______ to live. 11. Is______coming to see
us today? 12. There aren’t______pencils in the box. 13. I didn’t see ______ yesterday, I
was at home.
2.Accounting in a Company
Work of no ...company is possible without measuring and recording the financial
data concerning its activity. This process is called accounting and the main document of
it is called ... balance sheet of .... company.
... balance sheet consists of two parts: assets and liabilities, which should be equal
in ...sum, thus balancing each other.
Besides this ....balance, which is one of .... main organizational principles of any
....company, accounting serves many other.... purposes, for example, the company’s
communications with ....organization outside of ....it, e.g. banks or tax ....inspections.
More or less brief summaries of .... company’s performance balance sheet are
called in Britain «accounts» and in America «financial statements». This ...information
is carefully studied by a bank crediting a company.
N o t e s: balance sheet баланс (документ) assets n активы liabilities n расходы
Exercise 1. Supply the articles where necessary.
Exercise 2. Write down 5 questions about the text
3. Work on vocabulary and grammar.
a) Study the key words for the unit in the dictionary at the back of the book:
requirements, deposit, check, reserves, capital, assets, liabilities;
b) Think of the verbs that are most commonly used with: money supply, exchange rate, banknotes, safety, requirements, powers, bank reforms,
inflation, operations, restrictions;
c) Think of the nouns that are often used with: to implement, to supervise, to issue, to influence, to ensure, to stabilize, to set up, to
lend, to regulate, to strengthen, to exempt;
d) Make your own sentences with any five word combinations from (b) and (c).
e) Match the verbs from (a) with the nouns from (b) below:
a) to deposit b) ratios
to impose targets
to fix function
to appoint chairman
to perform money
to control circulation
to clear checks
to maintain accounts
f) Write out from the main text international words like: central, modern, etc.
Transcribe them and read aloud.
Ex. 4. a) Supply the articles where necessary.
b) Write down 3-5 questions about the text.
c) Describe the principal instruments of credit policy.
5.Образуйте условные предложения, употребив нужную форму глагола. Make
conditional sentences.
1. Molly (be) _______ a splendid woman, if only she didn't talk so much!
2. The evening will be fine, if only we ________ (not have) a storm.
3. You might be of interest to me, if only I (have) _________time to waste on you.
4. If you (leave) __________ at two, you will be there before dark.
5. When he isdrowning, a man (clutch) ________ at any straw.
6. If only Greg (can) _______ get some favourable shock, that's what would do it!
7. You (can) _________ do it if you try
8. You (can) _________ do it if you tried.
9. You (can) _________ it if you had tried.
10. We (go) __________ if it does not rain.
11. Fred (come) _________ if he has time.
12. If you (take) _______ a taxi, you'll be in time.
13. If Mark (have) ________enough money, he will go to the university.
14. They won't unless you (ask) ______ them to come
15. What remains if you (subtract) ________ 5 from 10?
16. If you (buy) ________a packet of cigarettes costing 3$ and matches costing 2$, and
gave the shopkeeper 10$ note, how much change ought you to receive?
3.Credit Policy
Credit policy is ... component of economic policy. It is a combination of measures
taken by ... Central Bank to affect the supply of credit. The aims of ... credit policy may
include stimulation or restriction of investment or consumer spending, ... avoidance of
price inflation.
Credit policy and monetary policy tend to be closely related and in some countries
credit policy is regarded as ... part of monetary policy.
Credit policy largely works indirectly. The Central Bank controls ... amount of credit
advanced by commercial banks through the interest rate policy, by influencing ...
liquidity, expanding or contracting the volume of Central Bank money. The principal
instruments available for this purpose are ... discount policy, minimum reserve
requirements and open market operations. Direct credit control involving ...
establishment of credit ceilings is less frequently used now than in ... past, many
governments regarding it as ... undesirable interference with the market mechanism.
Ex. 1. a) Supply the prepositions where necessary.
b) Describe the impact of "easy" and "tight" monetary policy on an
economy. Monetary policy is the branch of financial policy that is concerned ... controlling the
supply of money and credit. Monetary policy is important because of its impact...
inflation and on interest rates.
If a government pursues an "easy" monetary policy it means that it allows the amount
of money ... circulation to rise and it lets banks increase the volume of loans.
If government pursues a "tight" monetary policy, it restricts the amount ... money in
circulation and reduces the funds available ... banks... making loans.
When money is tight:
1. Interest rates rise, because commercial banks have to borrow ... a higher rate ... the
interbank market.
2. Credit falls, because people and businesses borrow less ... higher rates.
3. Aggregate demand falls, because people and businesses buy less, as they have less
money.
4. Output falls, too, because ... less consumption, firms produce less.
5. Unemployment rises, because companies are producing and selling less, and so
need ... less labour.
6. Inflation falls, because there is less money in circulation.
7. The exchange rate will probably rise, if there is the same demand but less money,
or if there is higher demand, as foreigners take advantage of the higher interest rates to
invest ... the currency. Increasing the money supply, ... making more reserves available,
has the opposite effects.
The amount of money ... circulation and its velocity of circulation determine the
average level of prices and wages. Many central banks now set money supply targets. ...
increasing or decreasing the money supply, the central bank indirectly influences ...
interest rates, demand, output, growth, unemployment and prices. The central bank can
reduce the reserves available ... commercial banks by changing the reserve
requirements. This reduces the amount ... money that banks can create and makes the
money tight or scarce.
Alternatively, the central bank can engage ... what are called open-market operations,
which involve selling short-term government bonds (such as three-month Treasury
bills) ... the commercial banks, or buying them back.
2. Раскройте скобки, употребляя глаголы в одном из следующих времен: Present
Continuous, Present Simple, Past Simple и Future Simple.
1. Kate (to cook) dinner every day. 2. Kate (to cook) dinner tomorrow. 3. Kate (to cook) dinner
now. 4. Kate (to cook) dinner yesterday. 5. I (not to eat) ice cream every day. 6. I (not to eat) ice
cream now. 7. I (not to eat) ice cream tomorrow. 8. I (not to eat) ice cream yesterday. 9. He (to
spend) last summer in the country. 10. He (not to spend) last summer in the country. 11. He (to
spend) last summer in the country? 12. Where he (to spend) last summer? 13. She (to help)
mother yesterday. 14. She (not to help) mother yesterday. 15. She (to help) mother yesterday?
16. How she (to help) mother yesterday? 17. You (to go) to school every day? 18. You (to go) to
school now? 19. You (to go) to the south next summer? 20. You (to go) abroad last summer? 21.
What your brother (to do) every day? 22. What your brother (to do) now? 23. What your brother
(to do) tomorrow? 24. What your brother (to do) yesterday? 25. What you (to get) for your
birthday?
3. Раскройте скобки, употребляя глаголы в Present Continuous или Past Continuous.
1. I (to write) an English exercise now. 2. I (to write) an English exercise at this time yesterday. 3.
My little sister (to sleep) now. 4. My little sister (to sleep) at this time yesterday. 5. My friends (not
to do) their homework now. They (to play) volleyball. 6. My friends (not to do) their homework at
seven o'clock yesterday. They (to play) volleyball. 7. She (to read) the whole evening yesterday.
8. She (not to read) now. 9. Now she (to go) to school. 10. What you (to do) now? - I (to drink)
tea. 11. You (to drink) tea at this time yesterday? - No, I (not to drink) tea at this time yesterday, I
(to eat) a banana. 12. My sister is fond of reading. She (to read) the whole evening yesterday,
and now she (to read) again. 13. Look! My cat (to play) with a ball. 14. When I went out into the
garden, the sun (to shine) and birds (to sing) in the trees. 15. You (to eat) ice cream now? 16.
You (to eat) ice cream when I rang you up yesterday? 17. What your father (to do) now? 18.
What your father (to do) from eight till nine yesterday? 19. Why she (to cry) now? 20. Why she (to
cry) when I saw her yesterday? 21. I (to enjoy) my holiday now.
4. PROFIT
“Profit‖ in everyday life means advantage or good obtained from something.
Besides, it can mean money gained in business.
“Profit‖ for an accountant means simply the difference between total receipts and
total costs. For the economist ―profit‖ has a much wider meaning. It is the revenue
derived from the use of resources minus the opportunity cost of using those resources.
The economist attaches a cost to the use of retained earnings, since they could
have yielded revenues if used outside the business. Besides, the economist would value
the time of owner managers in accordance with what they could have earned outside the
business.
Profit is derived by selling a product for more than the cost required to produce or
acquire it. Some consider the pursuit of profit to be the essence of capitalism.
Opponents of capitalism often protest that private owners of capital do not
remunerate laborers the full value of their production but keep a portion as profit,
claiming this to be exploitative. However, defenders of capitalism argue that when a
worker is paid the wage for which he agreed to work, there is no exploitation, especially
in a free market where no one else is making an offer more desirable to the worker; that
"the full value of a worker's production" is based on his work, not on how much profit is
created.
1. Ответьте на вопросы по тексту:
1. What is profit?
2. What is profit for an accountant?
3. What does an economist take into account to calculate profit?
4. What is essential characteristic of capitalism?
5. What do opponents of capitalism protest about?
2. Найдите в тексте эквиваленты слов и выражений профессионально-
ориентированной лексики:
Прибыль, различные понятия прибыли, полученная выручка, получение прибыли,
реализация прибыли, продажа продукта, частные собственники, полная
стоимость, заработная плата.
5.BASIC CONCEPTS OF ACCOUNTING
The basic concepts of accounting as we understand them today were first
published in Italy in 1494 by Luca Pacioli1 (1445 - 1517). He described them in a
section of his book on applied mathematics. Pacioli was a Franciscan monk whose life
and work was dedicated to the glory of God.
Accounting is the process of measuring and recording the financial value of the
assets and liabilities of a business and monitoring these values as they change with the
passage of time. Accounting records are kept for individual persons2 or legal entities
3 -
a company or a non-profit organization (for example, a church, a club, etc.)
The assets4 of a business are those things that belong to the business and can be
sold in exchange for money. Assets may include land, buildings, vehicles, stock,
equipment, precious metals, bank accounts with positive balances and money owed to
the business by its debtors. Accounting was always an attempt to record a
relevant capital assets5 or production capacity.
The liabilities6 of a business are things that will require payment of money in the
future: unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money
due to creditors.
The equity7 is defined as the own capital of a business: the assets minus the
liabilities. The equity is the amount of money that would be released if the business was
wound up.
Assets, liabilities and equity are financial indicators to describe financial
condition of a company. They are included in the balance sheet8. The balance sheet is a
financial statement of the assets, liabilities and equity of a business as they exist at a
particular point in time.
The income9 of a business is the sum of those things that increase the value of the
assets. Examples include revenue from the sale of goods, supplied equipment or
rendered services, rent or investment by the owners.
The expenses10
of a business are those things that reduce the value of the assets:
cost of raw materials, paid rent or interest, electricity and telephone bills, wages, taxes,
dividends, depreciation and donations to charity. The financial statement that is used to
present this information is known as the Profit and Loss Statement (or income
statement)11
.
______________________________________________________________________________
VOCABULARY
1. Luca Pacioli - Лука Пачоли, итальянский математик, в 1494 г. опубликовал трактат "Сумма
арифметики, геометрии, учения о пропорциях и отношениях", считающийся первой книгой, в
которой была описана система двойной бухгалтерии;
2. an individual person – физическое лицо
3. a legal entity – юридическое лицо
4. assets - имущество, средства, ресурсы, активы (все материальные и нематериальные объекты
собственности, которыми владеет то или иное физическое или юридическое лицо)
5. capital assets -основные средства [фонды], материальные внеоборотные [долгосрочные]
активы);
6. liabilities - долги, денежные обязательства, задолженность;
7. equity – собственный капитал, собственные средства (разница между активами и
обязательствами, активы минус текущие и долгосрочные долговые обязательства);
8. balance sheet - бухгалтерский баланс, балансовый отчет [лист] (финансовый отчет, в котором
отражаются активы и пассивы компании по состоянию на определенную дату; обычно
представляет собой таблицу, на левой стороне которой указываются активы, на правой —
собственный капитал и обязательства);
9. income – доходы;
10. expenses – расходы;
11. Profit and Loss Statement, income statement – отчет о прибылях и убытках.
Задание 1. Ответьте на вопросы по тексту.
1. Who invented the basic concepts of modern accounting? 2. Whom are accounting records kept for? 3. What does the assets mean? 4. What are the liabilities of a business? 5. What is the equity? 6. What is a balance sheet? 7. What is the income of a business? 8. What are the expenses of a business? 9. What is the income statement?
Задание 2. Выпишите в тетрадь определения терминов, выделенных жирным
шрифтом, и выучите их.
Ex. 3. a) Open the brackets, putting the verbs in the correct form.
b) Compare the FED, the CBR and the Bank of England, using information
from the unit.
6. The Bank of England
The Bank of England is Britain's central bank. Founded in 1694, it (to be) the world's
second oldest central bank, being six years younger than Sweden's Riksbank. It was
privately owned until it (to nationalize) in 1946.
The Governor, Deputy Governor, and 16 Directors who form the Court of Directors
(to appoint) by the sovereign on the recommendation of the Prime Minister.
The Bank of England is both monetary authority and bank supervisor, it is charged
with the control of the banking system in the interests of the nation. The chief functions
of the Bank of England are to act as the Government's bank in the widest possible sense.
The main Government account is the central Exchequer Account in the Bank, to which
all Government revenues eventually (to credit), and from which all Government
payments originate. Other major ministerial accounts also (to keep) in the Bank and the
major expenses of Government departments (to disburse) from these accounts.
The Bank does not lend money to the Government. If the Government needs funds it
(to borrow) the sums required by issuing Treasury bills or by selling stocks. Treasury
bills are short-term securities, offered for sale by tender, repayable three months after
issue. The Bank's function is to balance every day the sums received against the sums
needed, never allowing idle balances to accumulate. If moneys (to receive) in excess of
requirements, the Bank buys back Treasury bills, adding them to its portfolio.
The Bank of England is the banker to the commercial banks, and also to the discount
and accepting houses. The ordinary commercial banks (to keep) about half of their cash
assets on current accounts with the Bank of England, which therefore acts as the
"Bankers' Bank", using these deposits for the day-to-day settlement of indebtedness
between the banks. A lot of overseas central banks and international bodies have
accounts with the Bank of England to facilitate a wide variety of international
transactions and to promote trade and prosperity.
The Bank is the central note-issuing authority. New notes (to issue) and worn notes
(to withdraw) in very large numbers every day.
The Bank performs registration activities as registrar of government stocks and stocks
of nationalized industries. It also (to pay) dividends when they fall due.
The Bank acts as the Government's agent for the administration of exchange control
and protects the gold and foreign exchange reserves.
Being monetary authority in the country, the Bank implements the Government
policy in the money market and the loan market by raising or lowering Bank Rate.
Because of its influential position in the financial affairs of the country the Bank
gives useful financial advice to the Treasury to assist it in forecasts of the economic
situation and the balance-of-payments position. The Bank also advises companies on
capital structure and finance.
The style of work of the Bank much (to admire) by the world and (to give) the credit
for the safe and successful growth of London as the world's number one international
banking centre.
Eх. 4. Fill each gap with a suitable word from the box. Sum up the text in 5-7
sentences. Present your summary in class.
institutions apply
engage conduct
impact operating
branches activities
banks legislation
responsibilities powers
7. US Activities of Foreign Banking Organizations
The International Banking Act of 1978 (IBA) provided for federal regulation of the
US operations of foreign banks and granted important new responsibilities to the
Federal Reserve for the supervision and regulation of such operations. Enactment of this
________followed rapid growth in the activities of foreign banks in the United States
and an increase in their competitive________upon domestic markets.
The IBA created a federal regulatory and supervisory structure for the US branches
and agencies of foreign_______, similar to that applicable to US banks. This policy of
"national treatment" promotes competitive equality between domestic and foreign
banking________in the United States by giving foreign banks operating in this country
the same________and subjecting them to the same restrictions and obligations
that______to US banks. As part of the implementation of national treatment, the IBA
limited expansion of interstate deposit-taking and domestic non-banking ________ of
foreign banks, provided the option of federal licensing for agencies and branches of
foreign banks, and required FDIC insurance for branches that _______in retail deposit-
taking.
At the federal level, the IBA apportioned primary supervisory responsibility for US
_________ and agencies of foreign banks among the three federal banking agencies,
according to the type of license and whether the banking office has deposit insurance. In
addition, the Federal Reserve was given broad authority for the supervision of all
federal and state-licensed branches and agencies of foreign banks ________ in the
United States. In fulfilling this responsibility, the Federal Reserve must assess the
impact and condition of foreign banks operating across state lines. To carry out its
________, the Federal Reserve has statutory authority to examine the assets and
liabilities of all branches and agencies, but it generally relies upon examinations that
state and other federal banking authorities _______ . Under the Bank Holding
Company Act and the International Banking Act, the Federal Reserve also has
responsibility to approve, review, and monitor the US non-banking activities of foreign
banking organizations.
Ex. 5. Answer these questions:
A. 1. What services do banks offer?
2. What is the nature of banking? How do banks earn a living?
3. Do commercial banks play a very important role in an economy?
4. What are the more recent developments in banking?
5. What banking policy can guarantee stability?
B. 1. What can prove the substantial progress made by the bank?
2. What can the success of the bank be attributed to?
3. What does the bank specialize in?
4. Are customers' service requirements changing? What are they now?
5. How does the bank respond to these changes?
6. Why and how was the bank restructured?
7. What is the biggest challenge for the bank at the moment?
Ex. 6. Give derivatives of:
definition n advances competition n contracts
accept v intermediary n activity n substantiate v
lend v deposit n collect v progress n
borrow v acquire v commitment n withdrawal n
Ex. 7. Find English equivalents for the following Russian phrases from the text:
А. по определению; принимать деньги на хранение; ссужать деньги;
предоставлять ссуды; финансовый посредник; депозитный счет; текущий счет; на
различных условиях; удовлетворять потребности; приобретать опыт; оценивать
перспективы; выступать в роли посредника; покрывать издержки; разница между
процентными ставками; процентная ставка на заемный капитал; ставка ссудного
процента; экономия, обусловленная ростом масштаба деятельности
(производства); испытывать воздействие чего-л.; принимать вклады,
инкассировать и оплачивать чеки; учитывать векселя; открывать аккредитивы;
выписывать дорожные чеки; предоставлять овердрафт; осуществлять операции с
иностранной валютой; предоставлять сейфовые услуги; по поручению клиента;
хранить в сейфе; возмещать по полной стоимости; иметь резервы; операции
банков с широкой клиентурой; операции крупных банков между собой; слияние
банков; удовлетворять требованиям; снятие средств со счетов; с краткосрочным
уведомлением; норма кассовых резервов; коэффициент ликвидности; деньги до
востребования; казначейские векселя;
В. значительный прогресс; доля ... на рынке; развивать инфраструктуру;
подтверждать; прибыль до налогообложения; доход от основной деятельности;
мелкие клиенты; ссуды и авансы клиентам; улучшить качество портфеля
выданных ссуд; профессиональный опыт; проводить политику; приносить плоды;
разрабатывать и вводить в практику новые услуги; соответствовать потребностям
заказчиков; достигнуть цели; удобство ведения банковских операций по
телефону; приводить к чему-л.; ценить личные контакты; расширять сеть;
освобождать от рутинной работы; перестраивать работу; выручка; повышать
безопасность; сделать структуру более гибкой; укрепить подразделения;
управление инвестиционным портфелем; свести увольнения в связи с
сокращением штата до минимума; самая важная задача.
Ex. 8. Say in a few words what the main text is about.
Ex. 9. Sum up the contents of the main dialogue.
1. Вставьте глагол to be в Present Simple, Past Simple или Future Simple.
Ronald Wood ... .a managing director of the First Bank of Kingsville on Main Street.
He ... always on a business trip. Yesterday he ... in Geneva. Tomorrow he ... in London.
Last week he ... in Chicago. Next week he ... in New Orleans. At the moment he ... in
Amsterdam. In two hours he ... in the Hague. Three days ago he ... in Paris. At the end
of his trip he ... usually very tired but happy. He … with his family now. His sons ... so
much excited. They have got new toys from their father. Everybody in the family ...
very glad to see him at home again.
2. Раскройте скобки, употребляя глаголы в Past Simple или Past Continuous.
1. When I (to come) home, my little sister (to sleep). 2. When Nick (to come) home, his brother (to
play) with his toys. 3. When mother (to come) home, I (to do) my homework. 4. When father (to
come) home, Pete (to sleep). 5. When mother (to come) home, the children (to play) on the
carpet. 6. When I (to get) up, my mother and father (to drink) tea. 7. When I (to come) to my
friend's place, he (to watch) TV. 8. When I (to see) my friends, they (to play) football. 9. When I
(to open) the door, the cat (to sit) on the table. 10. When Kate (to open) the door, the children (to
dance) round the firtree. 11. When Tom (to cross) the street, he (to fall). 12. When I (to go) to
school, I (to meet) my friend. 13. When we (to go) to the cinema, we (to meet) grandmother. 14.
When grandmother (to go) home, she (to see) many children in the yard. 15. When Henry (to
walk) about in the forest, he (to find) a bear cub. 16. When we (to walk) about in the forest, we (to
see) a hare. 17. When I (to wash) the floor, I (to find) my old toy under the sofa. 18. When granny
(to read) a book on the sofa, she (to fall) asleep. 19. When I (to play) in the yard, I suddenly (to
see) my old friend. 20. When Nick (to run) about in the yard, he (to fall).
Ex. 3. Read the dialogue below, translate the Russian remarks into English and
act it out:
Foreigner. In my opinion, the main objective of your crisis-hit banks is to
achieve financial recovery. How do they set about this task?
Russian: Многие наши банки действительно находятся сейчас в сложном
положении. Число вкладчиков значительно сократилось. Люди не
доверяют банкам. Кроме того, банки должны более серьезно
относиться к проводимой ими кредитной политике.
F.: First of all, your banks should restore confidence of their clients by honouring
their obligations. Then they must make their services more attractive to their
clients.
R.: Что касается услуг, то наши банки, как правило, предлагают достаточно
широкий круг услуг: они принимают средства во вклады, принимают и
оплачивают чеки, осуществляют учет векселей, открывают аккредитивы,
предоставляют ссуды, предоставляют кредит по овердрафту, продают и
оплачивают дорожные чеки, проводят операции с иностранной валютой,
предоставляют сейфовые услуги, осуществляют операции с ценными
бумагами, принимают на хранение ценные бумаги своих клиентов.
F.: In my country the customers' service requirements are changing. Increasing
numbers of customers prefer the convenience of telephone banking. What about
your country?
R.: Мне кажется, наши вкладчики более консервативны в этом отношении, хотя
банкоматы и кредитные карточки также широко используются. Кроме того,
многие банки также расширяют сеть своих филиалов, что позволяет им
уделять больше внимания непосредственному обслуживанию клиентов и
оказывать им различные консультации.
F.: It also seems to me that your banks must be more flexible, must pay more
attention to the improvement of management.
R.: Полностью с вами согласен. Принимая во внимание усиление конкуренции
в банковском бизнесе, банки должны более активно заниматься
управлением своих портфельных инвестиций, сделками с иностранной
валютой, должны готовиться к введению единой европейской валюты евро,
к осуществлению операций с этой валютой.
F.: Yes, it's the biggest challenge for the world banking community.
Ex. 4. Work on vocabulary and grammar.
a) Study the key words of the unit in the dictionary at the back of this book:
credit, loan, account, interest, bill, check, maturity, deposit;
b) Think of the verbs that are most commonly used with:
loan, bank, check, interest, bill, money, deposit, payment, service;
c) Think of the nouns that are most commonly used with:
to pay, to charge, to improve, to increase, to offer, to achieve, to expand, to provide;
d) Make your own sentences with any five word combinations from (b) and (c).
e) Match the verbs from (a) with the nouns from (b) below:
a) to discount b)needs
to accept expertise
to provide bill
to issue travellers' cheques
to achieve service
to pay profit
to acquire letter of credit
to withdraw interest rate
to satisfy deposits
to meet money
to grant loans
to open demand
f) Write out from the main text international words like: agent, credit, etc.
Transcribe them and read aloud.
Ex. 5. a) Supply the articles where necessary.
b) Write down 3-5 questions about the texts.
c) Say a few words about services provided by commercial banks.
a) A bank was originally ... bench set up in the marketplace for ... exchange of
money. In a commercial sense, a bank is ... establishment where money is received on
deposit to be repaid on demand or at notice, as may be arranged, and where loans are
negotiated, bills discounted, and general financial business transacted. The main
functions of... modern commercial bank are:
• to receive money on current accounts repayable on demand, or on deposit accounts
repayable subject to an agreed notice;
• to lend money by granting ... loans and ... overdrafts or discounting bills of
exchange and ... promissory notes.
Apart from these two chief functions – linking up lenders and borrowers of capital –
the bank performs many other functions:
• ... obtaining and giving information as to ... financial standing of customers:
• transferring funds for ... payments or ... investments;
• making foreign currency transactions;
• issuing letters of credit, drafts and travellers' cheques;
• undertaking duties of... agents, trustees and guarantors;
• performing leasing and factoring operations and others.
A very important part of any efficient banking system is ... interbank market.
Some banks get more ... deposits than requests for loans, and vice versa. The
interbank market smooths out these imbalances by providing ... way for ... bank with
too many deposits to pass them on to ... bank with too many loan requests. In London
there are different interbank markets for different currencies and for deposits with
different maturities. Of these, ... Eurodollar interbank market is particularly important,
and LIBOR (the London interbank offered rate) is ... key dollar rate for all the world's
international borrowing and lending.
Ex. 6. Раскройте скобки, употребляя глаголы в Present Simple.
1. My working day (to begin) at seven o'clock. I (to get) up, (to switch) on the radio and
(to do) my morning exercises. It (to take) me fifteen minutes. At half past seven we (to
have) breakfast. My father and I (to leave) home at eight o'clock. He (to take) a bus to
his factory. My mother (to be) a doctor, she (to leave) home at nine o'clock. In the
evening we (to gather) in the living room. We (to watch) TV and (to talk). 2. My sister
(to get) up at eight o'clock. 3. She (to be) a schoolgirl. She (to go) to school in the
afternoon. 4. Jane (to be) fond of sports. She (to do) her morning exercises every day. 5.
For breakfast she (to have) two eggs, a sandwich and a cup of tea.
8.Accounting Records
Every company must keep accounting records sufficient: to show and explain...
company’s transactions; to disclose... financial position of the company at any time with
reasonable accurancy; and to enable the directors to ensure that... annual accounts
comply with... statutory requirements.
The records must contain entries of daily receipts and payments,... record of
assets and liabilities and, where the business involves dealing in goods, stocktaking
records and details of goods bought and sold.
The directors of every company have a duty to prepare annual accounts. The
accounts must be made up to... company’s accounting date (its financial yearend) and in
accordance with the specified accounting principles. In... UK, for example, they
include... following:
The company is presumed to be... going concern. Accounting policies are applied
consistently from... year to year. The amount of any item is determined on... prudent
basis.
The accounts are prepared on... accrual basis. Details of any departure from these
principles, the reasons for it, and its effect must be explained in... note to the accounts.
In the United Kingdom company accounts are almost invariably prepared using
the historical cost accounting convention, with or without modification to reflect
changes in... value of certain assets, however,... Company Act 1985 does provide
alternative accounting rules which permit companies to recognize... full impact of
inflation and changing prices in their accounts.
Along with... rules applying to the preparation of accounts, there is... overriding
requirement that the balance sheet must give... «true and fair» view of the state of affairs
of the company and that... profit and loss account must give... «true and fair» view of
the company’s profit or loss.
Until 1992, cash basis accounting was... only method recognized in... Russia.
Although the new accounting regulation permits the administration to select... method
of recognizing revenue and expenses,... traditional method is still dominant.
1.Words you may need: accounting records- бухгалтерские счета, бухгалтерская
отчетность, stocktaking records -книга учета запасов, accounting date- отчетная
дата, accrual basis -принцип начислений, departure n (зд.) –отклонение,
overriding adj- первостепенный, Companies Act -Закон о компаниях
Exercise 2. Explain what information must be disclosed in accounting records.
Exercise 3. Say what you have learned from the text about the UK rules for the
preparation of accounting records.
Exercise 4. Supply the articles where necessary.
Exercise 5. Write down 3%5 questions about the text.
6. Open the brackets to form conditionals. Mind mixed conditionals!
1. If Felix (to be) ___________ here I would have seen him.
2. Michael would not agree even if you (to ask) ____________ him.
3. If they (mention) __________ this yesterday, everything would have been done.
4. If I (to find) __________ that letter, I’ll show it to you.
5. If I meet him, I (to invite) __________ him.
6. Would they come if we (to invite) __________them?
7. The boss (be) __________ very disappointed if you aren’t at the meeting tomorrow.
8. The teacher said, ―I’ll begin the lesson as soon as Jack _____________ (stop) talking.‖
9. The old gentleman doesn’t go out in winter. He _____________ (go) out if the weather
gets warmer.
10. She’s flying to Cairo tomorrow. She’ll send her family a telegram providing she
_____________ (arrive) with a delay.
11. If the plane had left on time, they _____________ (be) in Minsk now.
12. If they hadn’t walked 40 km, they _____________ (not / be) exhausted now.
13. What would have become of us, if I _______ (come) to you then!'
14. He would have been scrupulous — if he (can) ________ !
15. What is the answer if you (add) _______ 17 to 75?
Ex. 7. Give derivatives of:
origin n trade v appearance n intermediation n
transfer v expansion n organization n regulate v
interest n different adj dealer n quote v
restrict v transaction n activity n control и examination n
Ex. 8. Find English equivalents for the following Russian phrases from the text:
A. ценные бумаги продаются и покупаются; главный центр торговли ценными
бумагами; фондовый рынок появился в результате ...; средство
финансирования; не существовало единой модели; составлять правила для
защиты чьих-л. интересов; облегчить ведение бизнеса; упорядоченный,
регулируемый рынок; ценные бумаги, выпущенные местными предприятиями;
местные биржи были объединены в общенациональные фондовые рынки;
торговля корпоративными ценными бумагами расширилась; внебиржевой
рынок; покупать и продавать ценные бумаги за свой счет; внебиржевой рынок
осуществляет операции по телефону и с помощью компьютеров; ценные бумаги,
не зарегистрированные на бирже;
B. рынок все еще малоактивный; количество продаваемых акций невелико;
ликвидность ограниченна; цены на акции падают; инвесторы проявляют
осторожность; стимулировать экономическое развитие; развивать
инфраструктуру; первичный рынок; зарегистрировать на бирже; первичное
размещение; представить проспект эмиссии; структура капитала.
Part II. Text 1. Accountant’s resume. Business visits
Задание 3. Ниже представлены названия и определения профессий специалистов-
бухгалтеров. Заполните пропуски словами из рамки ниже и диаграмму ниже.
specializing • studying • for inspecting its accounts • processing the records • giving
administrative support • to inspect its accounts• supervises work• acts as
Trainee accountant (бухгалтер-стажер)
Accountants who are_____________________1 for professional examinations
Book-keeper (accountant) (бухгалтер)
Mid-level administrative staff responsible for_____________________2 of a business's
financial activities.
Chief Accountant (главный бухгалтер)
Chief Accountant _____________3of the Accounting Department, checks and approves
financial documents, balance sheets and Profit and Loss Statements.
Deputy Chief Accountant (заместитель главного бухгалтера)
Deputy Chief Accountant ________________4 the Chief Accountant in his/her absence.
Tax accountant (бухгалтер по налогообложению)
A tax accountant_____________________ 5 in a company's tax affairs.
Back-office manager (менеджер операционного отдела)
Person in charge of the staff responsible for____________6 to the Finance department.
Internal auditors/ controllers (внутренние аудиторы/ревизоры)
Employees of a company who are responsible_____________________7.
External auditors/ controllers (внешние аудиторы/ревизоры)
People employed by an outside firm of accountants and hired by a company.
2. JOBS IN ACCOUNTING
Accountants (book-keepers) deal in cash flows, sales, purchases and taxes,
different business transactions of the company. Accountants first record all the
appropriate figures – in the books of original entry, or Journals. At the end of a period -
usually a month- the totals of each book of original entry are posted into the proper page
of the Ledger (главная книга). The ledger shows all the expenditures and all the
earnings of the company. On the basis of all the totals of each account in the Ledger,
every quarter the accountant prepares a Trial Balance (пробный бухгалтерский
баланс). The accountant’s responsibility is to analyze and interpret the data in the
Ledger and the Trial Balance, to determine the ways in which the business may grow in
the future. Accountant is a mid-level position in the accounting department.
Accountants report to accounting managers, company controllers or financial directors.
Accountants have a four-year college degree. Officially licensed accountants are
called Chartered Accountant (in the UK) or Certified Public Accountant (in the USA).
(дипломированныйбухгалтер высшей квалификации)
The Chief Accounting Officer of a large company is the Controller. Controllers
are responsible for measuring the company’s performance. They interpret the results of
the operations, plan and recommend future action. This position is very close to the top
executives of the company.
Задание 4. а) Закончите предложения по содержанию текста:
Accountants (book-keepers) deal in … . The Ledger shows … . The accountant’s responsibility is … . The accountant is to determine … . Certified accountants in England are called … Controllers are responsible for … .
b) Ответьте на вопросы по тексту: 1. What do bookkeepers deal in? 2. What is the accountant’s responsibility? 3. What is the Ledger? 4. Who are chartered or certified public accountants? 5. Who is the Chief Accounting Officer of a large company?
c) Найдите в тексте эквиваленты слов и выражений профессионально-
ориентированной лексики:
Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные
документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки,
порт назначения, наименование товара, цена за единицу; цена за тонну; общая
сумма к оплате, валюта.
d)Расскажите, используя профессионально - ориентированную лексику о
должностных обязанностях различных бухгалтерских специалистов.
Задание 5. Прочтите и переведите резюме бухгалтера в тексте . Из каких
частей оно складывается? Какими качествами должен обладать бухгалтер?
3. RESUME of an ACCOUNTANT
MAIN OBJECTIVE: To follow up‚ control and organize of all orders, invoices and
payments of Supply Department in coordination with Finance department.
MAIN RESPONSIBILITIES:
Following up accounts of companies that Supply Department works with‚ Control of all orders and invoices‚ making objections if required‚ processing
them into accounting software system‚ Following up payments‚ notification of payments to related companies‚ Supply Department budget preparation
QUALIFICATIONS:
Education: High School Graduate
Experience: 1-3 years
Foreign Language: Very good knowledge of English (writing and speaking)
Computer skills: Good knowledge of computer skills.
Others: To be very organized‚ responsible, closely comply with company policies‚
willing to work long-term with the company
JOB EXPERIENCE
- Deputy Chief Accountant
10.2011 - till present
LLC"..." (Agricultural enterprise in Krasnodar Region)
- from 50 to 100 employees;
My job responsibilities include accounting of production cost, fixed assets, goods and
material values, services, sales, settlement of disputes with suppliers and buyers, all
kinds of accounting and tax, statistical statements, communication with tax inspectors
and other auditors.
- Deputy Chief Accountant
12.2007 - 05.2009
"Holding Krasnodar LLC" (Industry and Manufacturing)
- Manufacturing firm with 100% foreign investments
- From 20 to 50 employees; Industry and Manufacturing
My responsibilities included daily accounting, invoices, composition, preparation and
the delivery of accounting and tax statements on Russian standards, partially - for a
foreign investor (according to IFRS (International Financial Reporting Standards
(МСФО), payroll and salary accounting, fixed assets lists, bank transactions and
periodic performing of the duties of Chief Accountant.
Задание 6. Составьте вопросы для интервью с претендентом по каждому пункту резюме.
Задание 7. a) Прочтите и переведите Текст 4. Составьте диалог о деловом визите в компанию, используя Текст 4 и фразы в рамке.
Meeting people Hello, Mr/Ms .... I'm .... It's nice to meet you. - (It's) Nice to meet you, too. May I introduce you to ... ? I'd like to introduce you to .... Have you met... ?
Offering hospitality Can I take your coat? Please come in and take a seat. Can I get you a cup of coffee/tea? Would you like something to drink? -Yes, please. /Yes, that would be great. - No, thank you. / No, thanks.
Text 4.
Secretary Mr Martens will be with you in a moment. He's just finishing a phone call.
Michael Thank you.
Secretary Would you like some coffee?
Michael Yes, that would be great. With milk, no sugar, please.
Secretary Here you are.
Michael Thank you.
Michael Is this Accounting Department?
Secretary Yes, on this floor we have the trainee accountants and bookkeepers.
Michael And does everyone work in the open-plan area?
Secretary No, some of the managers have individual offices. The two big offices on the
left are for the company treasurer and for our Senior Tax Accountant. The offices on the
right are for ourDeputy Chief Accountant and Budget Manager.
Michael And the office in the corner of the open-plan area?
Secretary That's used by our back-office manager.
Michael And you have offices downstairs as well?
Secretary Yes, that's correct. Downstairs are the internal auditors and at the moment we
have a team of external auditors. They're in one of the conference rooms at the end of
the corridor.
Michael I see.
Secretary Ah, Mr Martens. This is Michael Rogers.
Paul Ah, yes. Hello, Michael. I'm Paul. It's nice to meet you. Sorry to keep you waiting.
Please come in and take a seat. Did you have a nice flight?
Michael Yes, thanks, Paul. Finding the office was a little more difficult, though. I'm
glad so many people here in Brussels can speak English.
Paul Oh yes, we're very international here now. Would you like to start by telling me a
little about your experience, Michael? Your resume is very impressive.. Michael Yes,
that's fine. I guess you know from my resume that I studied economics in New York,...
Задание 7. б) Расположите слова в правильном порядке, чтобы получились предложения. Составьте из предложений диалог.
1 in Mr moment Martens you with will be a. 2 have Did you a flight nice? 3 coffee Would some you like? 4 keep Sorry you to waiting. 5 come Please in seat take and a. 6 call finishing He's just phone a. 7 to nice you meet It's.
Text 5..
WHAT IS MONEY?
Money is one of the most important inventions of humankind. Without it a
complex, modern economy based on the division of labor, and the exchange of goods
and services, would be impossible.
When you buy a candy bar, you may pay for it with a coin or paper note. The
storekeeper knows that he can eat neither the coin nor the note you gave him. Why does
he accept the coin or note instead of candy? It is because the coin is money.
At first sight, answering the question what money is seems obvious; the man or
woman in the street would agree on coins and bank notes, but would they accept them
from any country? What about checks? They would probably be less willing to accept
them than their country's coins and notes. What about credit cards and gold? The gold
standard belongs to history but even today many rich people in different parts of the
world rather keep some of their wealth in the form of gold than in official, inflation-
prone currencies. The attractiveness of gold, from aesthetic point of view, and its
resistance to corrosion are two of the properties which led to its use for monetary
transactions years. In complete contrast, a form of money with virtually no tangible
properties - electronic money -seems to gain in popularity.
1. Дайте русские эквиваленты терминам:
Coin, paper note, checks, inflation-prone currencies, monetary transactions
2. Перечислите, какие типы денег упомянуты в тексте.
Text 6.
GLIMPSES OF HISTORY OF MONEY
There are numerous myths about the origins of money. The concept of money is often
confused with coinage. Coins are a relatively modern form of money. Their first
appearance was probably in Asia in the 7th century BC.
At different periods of time and in different parts of the world many different
commodities have served as money. These commodities were: cattle, sheep, furs,
leather, fish, tobacco, tea, salt, shells etc. The experts underline that to serve effectively
as money, a commodity should be fairly durable, easily divisible, and portable.
Early Stone Age man began the use of precious metals as money. Until the invention of
coins, metals were weighed to determine their value. First they were superseded by
silver and later by gold ingots.
When a payment was made the metal was first weighed out. The next stage was the
cutting of the metal into pieces of definite weight and so coins came into use.
The first printed money appeared in China, around 800 AD. Paper money first came
into use in the form of receipts given by goldsmiths in exchange for deposits of silver
and gold coins. After goldsmiths became bankers their receipts became banknotes.
That's how the first banknotes came into existence. At first coins were worth their face
value as metal. But later token coins of limited value as legal tender were issued. Now
smaller denomination coins are made from bronze and are often referred to as coppers.
Bigger denomination coins are made from cupronickel and are usually called silver.
The first severe inflation was in the 11th century AD. The Mongols adapted the bank
note system in the 13th century.
1. Ответьте на вопросы по тексту: 1. What commodities served as money in the past? 2. What are the requirements of a commodity to serve as money? 3. What precious metal was used first to serve as money? 4. How did coins come into existence? 5. How did paper banknotes come into existence?
2. Найдите в тексте эквиваленты слов и выражений профессионально-
ориентированной лексики:
Происхождение денег, монеты, различные товары, скот, меха, кожа,
износостойкий, драгоценные металлы, заменить серебром, золотые слитки,
отвесить металл, разрубить металл на части, печатные деньги, златокузнец
(ювелир), номинальная стоимость, деноминация, медяки, сильная инфляция.
3. Расскажите, используя профессионально-орентированную лексику, что
говорится в тексте о:
the money in the past the way banknotes appeared the metals of which coins were and are made the silver coins and coppers
Text 7.
ENGLISH BANKNOTES AND COINS
The official currency of the Unites Kingdom is the pound sterling that is equal to one
hundred pence.
English banknotes are issued by the Bank of England. As to coins they are minted also
by this state bank. There are banknotes of the following denominations: £ 1, £ 5, £ 10, £
20, £ 50 and £ 100. The following coins are in circulation: halfpenny, one penny, two
pence, five pence, ten pence, fifty pence.
On the face of English banknotes one can read the denomination given both in figures
and in words. Then the inscription on the face of the banknote reads: I promise to pay
the bearer (предъявитель) on demand the sum of…And then there are two signatures.
The first signature is that of the person authorized by the Government and the Bank of
England. The second signature is that of the Chief Cashier.
The back of English banknotes, like many other banknotes, feature portraits of different
famous people: William Shakespeare, Isaac Newton (1642 - 1727) a well-known
English scientist who made a few very important discoveries including gravitation law,
the Duke of Wellington, a famous Irish general who defeated Napoleon at Waterloo,
Belgium in 1815, Florence Nightingale, founder of the nursing profession. She
volunteered as a nurse to Turkey to take care of he wounded soldiers from Crimean
War, war of England and France versus Russia.
Дополнительная информация о британский фунтах
A British pound is subdivided into 100 pence. The word "A British Pound‖ or "Pound
of Sterling‖ dates back to Anglo-Saxon times (12 century) when coins called sterlings
were minted from silver; 240 of these sterlings weighed one pound. Before 1971
1 pound was equal to 240 pence.
Дополнительная информация о соотношении денежных единиц до 1971 года 1 гинея (guinea) =21 шиллинг (schillings) 1 фунт стерлингов (pound sterling) = 20 шиллингов 1 крона (crown piece) =5 шиллингов 1 полукрона =2,5 шиллинга 1 флорин (florin) =2 шиллинга 1 шиллинг=12 пенсов 1 гроут=4 пенса 1 пенни=2 полпенни или 4 фартинга
1. Ответьте на вопросы по тексту: 1. What is the official currency of the U.K.? 2. What is the smallest unit? 3. How many pence are there in one pound? 4. What banknotes and coins are in circulation in the U.K. now? 5. What famous people are featured on the back of various English banknotes?
Text 8.
AMERICAN MONEY
The American dollar is subdivided into one hundred cents. The dollars are issued by the Federal Reserve System, established by Congress in 1913.
Here is the text on the face of an American dollar banknote:
dollars Federal Reserve Note The United States of America this note is legal tender (платежное средство) for all debts public and private Washington, D.C. Treasurer of the United States Secretary of the Treasury.
On the face of American dollars one can also see the portraits of the following famous
persons:
George Washington (1732-1799), the first President of the United States of
America, who gave his name to the capital of the country. George Washington
became the first President after the successful was of 13 British colonies for
independence. After they won the war, they formed 13 states and united to make
the United States of America. Thus, Independence was proclaimed on July 4,
1776.
Abraham Lincoln (1809 – 1865) who was President from 1861 to 1865 after the war
between the northern and southern states. It was he who proclaimed freedom of slaves
of the south.
There are also portraits of Alexander Hamilton (1755 – 1804), a famous
American statesman, who fought in the Independence War together with George
Washington. Later he became the first Secretary of the Treasury; Andrew Jackson (1767 -1845) who was President of the USA from 1829 to
1837, when Texas won independence from Mexico. Ulysses Grant (1822 – 1885) who was President of the USA from 1869 to 1877
when the Centennial Exposition was held in Philadelphia. Benjamin Franklin (1706 – 1790) a very popular public figure, writer, diplomat
and scientist. It was he who invented bifocal spectacles among many other things.
On the back of banknotes various buildings are features, such as:
Lincoln Monument, one of the monuments in Washington US Treasury Building, in Washington White House, house of every President, except George Washington, who only
planned the capital of the USA US Capitol, which houses the Senate and the House of Representatives Independence Hall, in Philadelphia, where Independence of the 13 British
colonies was proclaimed.
All the banknotes bear the words: In God We Trust
1. Заполните пропуски по содержанию текстов 7 и 8.
The official ______________of the United Kingdom is the ____________which is
______________to one hundred pence.
Bank of England ___________banknotes and ____________coins.
On the face of English banknotes one can read the _______________________
The ______________________is given both in figures and in _____________
The _____________________on the face of the ______________reads: I promise to
pay the ____________________on demand fifty Pounds.
The first _______________is that of the person authorized by the Government and the
________________.
The second signature is that of the _____________________.
Isaac Newton is a well-know English __________________.
Florence Nightingale is the founder of the ________________profession. She
___________ as a nurse to Turkey to take care of the wounded soldiers.
Alexander Hamilton was a famous American __________________who fought in the
Independence War.
The _____________________issues dollars.
2. Расскажите, что вам известно об английских банкнотах и английских
монетах.
3. Расскажите о русских денежных единицах по плану:
its denomination its issuer inscriptions, if any portraits, if any flags, if any.
9.The payroll of a company
The list of people employed by a company is known as the payroll. The payroll is
usually divided up as follows:
Monthly-paid staff
Weekly-paid staff
Hourly-paid staff
Office staffs are either monthly or weekly paid and the money they get is called
salaries, which are usually set.
Workers are either weekly or hourly paid, they get set wages. Many companies
often operate a bonus system for monthly and weekly-paid staff. The bonus is usually
paid after certain work done.
The amount of the bonus payment is worked out from the employee’s job cards.
Under this system each worker has a clock number and a clock card. He records his
hours of work on the clock card by inserting it into what is literally a clock.
A device in the clock stamps the card with the time. At the end of each week the
clock cards are collected by timekeepers. The cards are checked and then passed on to
the wages office. In the wages office the wages and overtime are calculated.
When monthly or weekly paid staff works overtime they are also paid overtime.
Employees are sometimes paid in cash or by cheque. But direct payments into the
employees’ bank accounts are becoming more and more popular.
As a rule employees get pay advices for the paid period.
The advice states the earnings, all the deductions and the total amount payable. The
deductions usually include National Wealth Insurance contributions.
Translate the following text from Russian into English
Я глава корпорации BBC. Я имею сотрудников, которым выплачивается з/п
ежемесячно, сотрудников с еженедельной оплатой, почасовиков. Зарплаты,
которые я плачу офисным сотрудникам, и зарплаты, которые я плачу рабочим,
зависят от опыта служащего. В моей компании действует бонусная система.
Почасовики находятся на почасовой системе оплаты. Каждый рабочий имеет
карточку учета рабочего времени. Он вставляет эту карточку в часовой аппарат,
и часовой аппарат печатает время. В конце недели табельщик собирает эти
карточки и передает в расчетный отдел. Иногда я плачу наличными, или чеком,
или на банковский счет. Как правило, рабочие получают платежные извещения.
Be ready to answer the questions to the text.
1. What do bookkeepers deal in?
2. What does cash flow include?
3. What can you say about books of original entry?
4. What is a Ledger? What does it show?
5. What is a Trial basis? On the basis of what is it prepared?
6. What is the accountant’s responsibility? Do accountants analyze and interpret the
date in the Ledger and the Trial Balance?
7. Do accountants determine the ways in which the business may grow in the
future? Do accountants help in expansion or reorganization of the company?
8. Is the work of the accountant sophisticated?
9. In what cases do accountants have special certificates?
10. How are certified accountants called in England, in the USA?
11. Is it necessary to have a certificate to practice accounting? Can junior employees
practice accounting if they don’t have a certificate?
12. How do we call a chief accounting officer of a large company? What are the
controller’s duties? To what is the position close?
Раскройте скобки, употребляя глаголы в Present Continuous или в Present
Simple.
1. I (to take) my sister to school now. I (to take) her to school every day.
2. He (to help) his father now. He (to help) his father very often.
3.
At the moment they (to go) to the river for
a swim.
They usually (to go) to the river for a
swim.
4. She (to play) the violin now. She (to play) the violin every day.
5. I (to read) now. I (to read) every day.
6. He (to sleep) now. He (to sleep) every night.
7. We (to drink) tea now. We (to drink) tea every morning.
8. They (to go) to school now. They (to go) to school every morning.
9. I (not to sleep) now. I (not to sleep) in the day time.
10. She (not to drink) coffee now. She (not to drink) coffee after lunch.
11. We (not to watch) TV now. We (not to watch) TV in the morning.
12. They (not to eat) now. They (not to eat) at the lesson.
13. My mother (not to work) now. My mother (not to work) at an office.
14. You (to work) now? You (to work) every day?
15. He (to play) now? He (to play) in the afternoon?
16. They (to eat) now? They (to eat) at school?
17. Your sister (to rest) now? Your sister (to rest) after school?
18. What you (to do) now? What you (to do) every morning?
19. What you (to read) now? What you (to read) after dinner?
20. What they (to eat) now? What they (to eat) for breakfast?
21. What your brother (to drink) now?
What your brother (to drink) in the
evening?
22. Everybody (to have) a good time now?
Everybody (to have) a good time every
Saturday?
23. She (to take) medicine now? How often she (to take) medicine?
24. Where they (to go) now? Where they (to go) on Sunday?
25. They (to speak) English now?
What languages they usually (to
speak)?
10. Bookkeepers, accountants and controllers
Bookkeeper deal in taxes, cash flow, which include cash receipts and cash
disbursements, sales, purchases and different business transactions of the company.
Bookkeepers first record all the appropriate figures – in the book of original entry or
Journals. At the end of a period usually a month – the totals of each book of originals
entry are posted into the proper page of the ledger. The Leger shows all the expenditures
and all the earnings of the company. On the bases off all the totals of each account in
the Leger, the bookkeepers prepare a Trial Balance. The Trial Balances are usually
drawn up every quarter. The accountants’ responsibility is to analyze and interpret the
data in the Ledger and the Trial Balance.
The accountant is to determine the ways in which the business may grow in the
future. No expansion or reorganization is planned without the help of an accountant.
The work of an accountant is rather sophisticated. Many accountants have special
certificates after they pass examinations in Institute of Accountants.
Certified accountants in England are called charted accountants. In USA the
certified accountants are called certified public accountants. But it isn’t necessary to
have a certificate to practice accounting. Junior employees in large companies, for
example, often practice accounting and then take the examination.
The chief accounting officer of a large company is the controller, or comptroller.
Controllers are responsible for measuring the company’s performance. They interpret
the results of the operations, plan and recommend future actions. This position is very
close to the top executives of the company.
Do exercises to the text.
I. Complete as in the text:
1. Bookkeepers deal in...
2. Bookkeepers first record...
3. The Ledger shows...
4. Trial Balances are drawn...
5. The accountant's responsibility is...
6. Certified accountants in England are called...
7. In the U.S.A. certified accountants are called...
8. The chief accounting officer of a large company is..
9. They interpret...
II. Sum up what the text said about:
Длительность выполнения задания – 5 мин.
bookkeepers accountants controllers
journals
ledgers
trial balances
II. Complete the sentences
1. Bookkeepers deal in…
2. Bookkeepers first record…
3. The Ledger shows…
4. Trial Balances are drawn…
5. The accountant’s responsibility is….
6. The accountant is to determine…
7. Junior employees…
8. Controllers are responsible for…
III. Mark true or false
1. All accountants must have special certificates
a) true b) false c) not stated d) half true
2. Controller is a specialist who review the financial records of a company
a) true b) false c) not stated d) half true
3. The person ultimately responsible for the financial health of a company is an
accountant
a) true b) false c) not stated d) half true
4. Controllers are employed either regularly or on a part-time-basis
a) true b) false c) not stated d) half true
5. Accountant are responsible for preparing advertising campaigns
a) true b) false c) not stated d) half true
Discussion “My future profession”. (Prepare the presentation)
Use these questions as a guide line
Whose work in this sphere do you think is the most important in a company?
Whose position (of a bookkeeper, of an accountant, of a controller) do you like better?
Whom would you yourself prefer to be?
Be ready to answer the questions.
1. What will you do if you have financial difficulties.
2. What are the auditor’s duties?
3. How often are audits performed?
4. What transactions does the auditor check?
5. What if the final purpose of the auditor’s work?
6. Do auditors propose any solutions to the management of the company?
7. Does the management of the company request the auditor the prepare the
auditor’s opinion?
8. Why do companies maintain a continuous internal audit?
Part III. 1. Auditors and their reports
Auditors are usually independent certified accountants who review the financial
record of a company. These reviews are called audits. They are usually performed at
fixed intervals – quarterly, semiannually or annually. Auditors are employed either
regularly or on a part-time basis. Some large companies maintain a continuous internal
audit by their own accounting departments. These auditors are called internal auditors.
Not so many years ago the presence of an auditor suggested that a company was
having financial difficulties or that irregularities had been discovered in the records.
Currently, however, outside audits are a normal and regular part of business practice.
Auditors see that current transactions are reordered promptly and completely.
Their duty is to reduce the possibility of misappropriation, to identify mistakes or detect
fraudulent transactions. Then they are usually requested to propose solutions for these
problems.
Thus auditors review financial records and report to the management on the current
state of the company’s fiscal affairs in the form of Auditor’s Report or Auditor’s
Opinion.
Here is a specimen Auditor’s Opinion:
2. Auditor’s Opinion The Board of Directors
Johnson and Co.
I have examined the Balance Sheet of Johnson and Co., as of 31 December, 2011,
as well as the related Statements of income and retained earnings and changes in the
financial position for the year ending on that date. My examination was made in
accordance with generally accepted standards of auditing. It included tests of the
accounting records and those other procedures that I considered necessary. In my
opinion, the accompanying Balance Sheet and Statement of Income and Retained
Earnings present fairly the financial condition of Johnson and Co., on 31 December,
199X.
Daniel H. Peterson
Certified Public Accountant
New York, N.Y.
30 January, 2011
Fill in the gaps
1. Auditors review ______________________ of a company. (financial records)
2. These reviews are called _____________. (audits)
3. They are performed at fixed intervals _______________ _________
_________. (quarterly, annually, semiannually)
4. Some large companies maintain a continuous _________ _____________.
(internal audit)
5. Not so many years ago the presence of an auditor suggested that a company was
having _______________ _______________. (financial difficulties)
6. The auditor tries to identify ____________ in current ________________.(mistakes,
transactions)
7. The auditor also tries to discover _______________. (irregularities)
8. The duty of the auditor is the reduce the ____________ of
__________________. (possibility, misappropriation)
9. The Auditor detected a __________________ transaction. (fraudulent)
10. The auditor proposed ______________ for these problems. (solution)
11. The auditors review financial records and report to the management on the current
state of the company’s __________ affairs in the form of ___________
___________. (fiscal, Auditor’s Opinion)
Choose the right variant
1. Bookkeepers deal in taxes, cash flow, …include cash receipts and cash
disbursements, sales, purchases and different business transactions of the
company
a) which b) who c) that d) whom
2. If I knew anything about the matter, I … you.
a) will tell b) would tell c) would have
told
d) I shall
tell
3. If he … loan, he’ll open the company on Monday
a) receives b) will receive c) would
receive
d) shall
receive
4. The auditor will normally reach substantial doubt that an entity can
continue if the entity … unable to meet its obligations
a) was b) have been c) will be d) is
5. … a check is written, the company's cash account should be credited
a) when b) than c) then d) wen
6. I want to know what ...now?
a) had you been
signing up
b) were you
signing up
c) are you
signing up
d) you are
signing
up
7. When the phone rang, I... balance
a) prepared b) was preparing c) have been
preparing
d) had been
preparin
g
8. I had a feeling that somebody ... there before
a) is b) was c) has been d) had been
9. If I... money I'll buy the book.
a) have b) had c) will have d) would
have
10. He said they ... to buy flowers for her
a) forgot b) forget c) have
forgotten
had
forgotten
Read and translate the dialogue
3. Opening an account
Cashier: Good afternoon, ser.
Man: I’d like to open an account, please.
Cashier: Certainly, ser. Do you live in Geneva?
Man: Yes. I’m at the Interpreters’ School.
Casher: are you a student?
Man: Yes.
Casher: What sort of account would you like?
Man: A current account, I think.
Casher: Have you got any large sums to deposit?
Man: No, only a thousand francs or so a month.
Casher: Well, we can open a current with a cheque book for you as long as the initial
sum is at least three thousand francs. But I’d advise you in your case to take an account
that gives you more interest, and which is more practical. We normally advise students
to open deposit accounts.
Man: Can I take money whenever I like?
Casher: Yes. There are two or three types of account. They permit you to withdraw up
to ten thousand francs a month.
Man: Can I receive money directly from abroad?
Casher: Certainly.
Man: And can I withdraw at a branch office?
Casher: Certainly, though it may be more convenient to open your account in our
brunch office near the University.
Man: No, I live quite near hear. Do you need a passport?
Cashier: Yes.
Man: I’m afraid I haven’t it on me. Will my student card do?
Casher: No, I’m afraid not.
Man: I’ll come back later, then.
Casher: Very good, sir.
Make up the dialogues on the theme “Banking”.
Use the following words and word combinations as a guide line
ATM, teller, to open an account, ruble an currency account, savings account, cash,
deposit, withdrawal, amount of money
Role-play “In the bank”.
Part I:
Clients go into the bank and inquire about a financial product such as a credit card or a
mortgage. The banker explains the financial products available at the bank. The client
takes notes. Finally the client decides which product they will apply for.
Раскройте скобки, употребляя глаголы в Present Continuous или в Present Simple.
1. I (to sit) in the waiting room at the doctor’s now. 2. I (not to work) in my office now. 3. Eric (to
talk) about his holiday plans, but Kenny (not to listen) to him. He (to think) about his new car at
the moment. 4. My friend (to live) in St Petersburg. 5. My cousin (not to live) in Moscow. 6. The
children (not to sleep) now. 7. The children (to play) in the yard every day. 8. They (not to go) to
the stadium on Monday. 9. She (to read) in the evening. 10. She (not to read) in the morning. 11.
She (not to read) now. 12. I (to write) an essay now. 13. I (not to drink) milk now. 14. I (to go) for
a walk after dinner. 15. I (not to go) to the theatre every Sunday. 16. He (not to work) now. 17. He
(to play) now. 18. He (to play) now?19. My mother (to work) in a factory. 20. My aunt (not to work)
in a shop. 21. You (to work) in an office? 22. Your father (to work) in this factory? 23. You (to
play) chess now? 24. Look at the sky: the clouds (to move) slowly, the sun (to appear) from
behind the clouds, it (to get) warmer. 25. How is your brother? - He is not well yet, but his health
(to improve) day after day.
Instructions:
Visit your bank
and:
(1) Open an
account.
(2) Apply for a
new credit card.
(3) Apply for a
new mortgage.
You are moving
into a larger
house.
(4) Apply for a
loan to buy new
equipment for
your band.
Profession:
You are a musician.
You earn about $2,
000 a month or
$25,000 a year.
Housing:
You don’t own a
house. You rent an
apartment. Your
monthly rent is $600
Car: You don’t own a
car.
Credit Cards:
You have a visa.
You owe $200 on
your visa.
Debts
You don’t have any
other debts.
Instructions:
Visit your bank
and:
(1) Open an
account.
(2) Apply for a
new credit card.
(3) Apply for a
mortgage. You
want to buy a
house.
(4) Apply for a
loan to buy a
car.
Profession:
You are a waiter. You
earn about $3400 a
month. Last year you
earned $38,000.
Housing:
You rent an apartment.
Your monthly rent is
$700.
Car:
You don’t own a car.
Credit Cards:
You don’t have a credit
card.
Debts
You don’t have any
debts.
Part II:
Bankers now set up a bank profile and do a credit evaluation. This involves asking
questions about income and debt.
Read and translate the text
4.Public speaking
Dale Carnegie (1888 – 1955), an outstanding American specialist and
writer, devoted two of his five books to the art of speaking.
These are the titles of his two books:
The Quick and Easy Way to Effective Speaking
How to Develop Self-Confidence and Influence People by Public Speaking
Dale Carnegie wrote about many special rules and gave a lot of advice to young
people about public speaking.
Here are some of his rules and illustrations:
Speak every chance you get. You should learn to speak by speaking. A good
example is George Bernard Shaw (1856 – 1950), a well-known English playwright of
the first half of the twentieth century. As a youth, George Bernard Shaw was a
very timid person. He often walked up and down the street for twenty minutes or more
before venturing to knock at a door. He suffered from simple cowardice, he
confessed later. Finally, feeling ashamed of his cowardice, he decided to change it all.
He joined a debating society.
He attended every meeting in London where there was to be a public discussion.
And he always stood up and took part in the debate. Thus he conquered timidity,
cowardice and fear and transformed himself into a brilliant speaker.
Your speech should be well prepared. Don’t talk impromptu. You must keep your
ideas logically grouped around a central thought.
There may be special occasions like meetings or conferences when you are to
introduce the speaker. This introduction should not be very long. It should give the most
important information about the speaker and mention the topic of his speech.
Here is an example:
Ladies and gentlemen, it gives me great pleasure to introduce our guest tonight. As
we all know, sir Claud is one of Britain’s leading lights in the realm of consumer
research, and we certainly appreciate his kindness in giving up his valuable time to us
this evening. Ladies and gentlemen, sir Claud O’Connell.
If you think you may be asked to contribute your comments or suggestions at any
moment during the meeting, pay careful attention to the other speakers. Try to condense
your ideas into a few words. When you are called upon say what you have in mind as
plainly as you can. Give your views briefly.
Speak with enthusiasm. Control you voice. Speak slowly and be yourself. End
confidently and give your last sentence a punch.
Discussion “How to Develop Self-Confidence”
be ready to answer the following questions
1. What two types of secretaries do you know?
2. Are directors free to appoint any suitable person for this position?
3. What person can be a company secretary?
4. Can a company secretary be a director of the company?
5. Can a director be a company secretary if the company has only one director?
6. Is a company secretary a chief administrative officer of the company?
7. Is a company secretary responsible for the company to comply with company law?
8. What can you tell me about correspondence of the company secretary?
9. Does the company secretary deal with enquiries for information?
10. What department often handles the matters of enquiries for information?
11. How do we call personal assistants of executives?
12. What are duties of the private secretary?
(Does the private secretary answer telephone calls, receive messages, make calls on
the instruction of her boss, help in organization of meetings and conferences, entertain
customers, suppliers and associates of the firm?)
13. What letters do company secretaries write?
14. What equipment do private secretaries often use?
Раскройте скобки, употребляя глаголы в Present Continuous, Present
Simple илиFuture Simple.
1. You (to come) to my place next Sunday? 2. You (to read) this book next week? 3.
You (to read) books every day? 4. You (to read) a book now? 5. I (not to see) him
tomorrow. 6. What you (to do) tomorrow? 7. What your friend (to do) tomorrow? 8.
Where you (to go) next summer? 9. Where you (to go) every morning? 10. Where you
(to go) now? 11. Look! Mary (to dance). 12. She (to dance) every .day. 13. She (to
dance) tomorrow? 14. He (to go) to the theatre tomorrow. 15. We (to go) to school in
the morning. 16. Look! Kate (to go) to school. 17. You (to help) your mother
tomorrow? 18. I (not to play) the guitar now. 19. My brother (to play) the guitar every
evening. 20. They (not to take) care of the garden next summer. 21. You (to like)
apples? 22. You (to eat) apples tomorrow? 23. Nick (to read) a lot of books. 24. Mother
(to work) every day. 25. He (not to sleep) now. 26. Your brother (to go) to the
exhibition next Sunday? 27. We (not to go) to the zoo tomorrow. 28. I (not to learn) the
poem now. 29. She (to live) in San Francisco. 30. My father (to shoot) very well. 31. He
is very strong. Look! He (to carry) a very heavy box.
Read and translate the text
5. Secretaries
There are two types of secretaries: company secretaries and private secretaries of
executives.
Every company, both in Great Britain and the United States, is required, under the
law, to have a company secretary.
In the case of private companies the directors are free to appoint any suitable
person for this position.
But in the case of public companies the company secretary must be a properly
qualified person, a member of a recognized institute or association. He or she may be
one of the directors of the company. But if the company has only one director, the
director cannot also be the secretary.
The company secretary is the chief administrative officer of the company. He or
she is normally responsible for the company, to comply with company law.
The correspondence of the company secretary, is particularly concerned with
shareholders' meetings, board meetings and various forms that must be sent outside. The
company secretary may also deal with enquiries for information concerning other firms,
although the accounts department often handles these matters. Administrative questions
come into the sphere of company secretary, under instructions of the board of directors.
As to private secretaries of executives they are practically personal assistants of
executives. A secretary answers telephone calls, receives messages and makes telephone
calls on the instruction of her boss.
A secretary also helps in organization of meetings and conferences, entertainments
of visiting customers, suppliers and other associates of the firm. She also deals with all
the correspondence of her boss.
Secretaries write letters on making appointments or travel arrangements, letters of
introduction, congratulation or condolence, invitations and replies to invitations.
Secretaries use various office equipment, like microcomputers, fax machines,
photocopying machines and others.
Fill in the gaps with the words from the text
1. The company secretary is normally responsible for the company, to comply with
company__________________
2. He is particularly concerned with various ______________that must be sent
outside.
3. Although the accounts department often handles these
__________________________
4. Administrative questions come into the sphere of the company secretary, under
instructions of the board of directors.
5. As to private secretaries of executives they are practically
____________________of executives.
6. A secretary answers telephone calls, receives messages and makes telephone
calls on the _________________of her boss.
7. Secretaries write _______________on making appointments or travel
arrangements, _________________of introduction, congratulation or condolence,
invitations and replied to invitations.
8. Secretaries use various ________________, like computers, fax machines and
others.
Make up a dialogue using the following words and word combinations
Secretary: What are my tasks for today?
Boss: You should…
Secretary: And should I…?
Boss: Yes, you should. And you should ….
Secretary: Should I…?
Boss: Yes, you should. And you should…
Secretary: And what are your responsibilities?
6. Read and translate the dialogue
When one businessman wishes to have a business talk with another and to visit him
he first is to make an appointment either by telephone or by exchanging letters.
Here is an example of how a business visit is carried out:
Receptionist: Good morning, sir.
Mr. Brown: Good morning, I have an appointment with Mr. James. My name is Mr.
Hill. Could you tell me where his office is?
Receptionist: Please take a seat for a moment, sir. I’ll ring through to his office and tell
him you are here.
Mr. Brown: Thank you so much. I hope he is expecting me.
Receptionist: Mr. Brown, Mr. James’ secretary is just coming down to meet you.
She’ll take you up to his office.
Mr. James’ secretary: Mr. Brown?
Mr. Brown: That’s right. Good morning.
Mr. James’ secretary: Good morning, Sir. Iа you’d like to come with me we can to up
straight away.
Mr. Brown: Thank you. Which way?
Mr. James’ secretary: This way, please.
Mr. Brown: Oh, is it the twentieth floor?
Mr. James’ secretary: You are quite right. The twentieth floor. It’s our new office. We
have moved in this month.
Mr. Brown: It is very impressive building.
Mr. James’ secretary: Here we are. This way, please. Mr. James, Mr. Brown.
Mr. James: Good morning. I’m happy to see you. We haven’t met for ages. How are
you?
Mr. Brown: Good morning, Mr. James. I’m glad to see you too. I’m fine. And I hope
you are quite all right.
Mr. James: Thank you. I hope you had a very good trip.
Mr. Brown: You are quite right. It was very smooth. Thought when I lift London it
was rather warm but here in New York the weather is not very good.
Mr. James: Oh, it is nasty. We hate it. But it can’t be helped.
Mr. Brown: Then we should better get down to business.
Раскройте скобки, употребляя глаголы в нужном времени.
1. Before you (to cross) the park, you will come to a supermarket. 2. When you (to
cross) the park, you will see the hospital. 3. If you (to translate) this article into Russian,
I shall use it in my report. 4. If she (to be) in St Petersburg now, she will meet you at the
railway station. 5. If you (not to hurry), you will miss the train. 6. If it (to rain), we
shan't go to the country. 7. When my friend (to come) to St Petersburg, we shall go to
the Russian Museum. 8. What will you be doing when he (to come) to your place? 9.
Don't forget to pay for your dinner before you (to leave) the canteen. 10. Ishall be able
to translate this article if you (to give) me a dictionary. 11. You will have to work hard
at home if you (to miss) the lesson. 12. Where will you go when you (to come) to
London? 13. The child won't be healthy if you (not to give) him much fruit. 14. Ishan't
have dinner before mother (to come) home. 15. What will you do if you (not to finish)
your homework tonight? 16. She will wait for him till he (to come) back. 17. What do
you want to do after you (to leave) school? 18. I'll call you as soon as I (to get) home
from the hospital.
Раскройте скобки, употребляя глаголы в Present Simple или Future Simple.
(Все предложения относятся к будущему.)
1. If I (to stay) some: more days in your town, I (to call) on you and we (to have) a good
talk. 2. He (to go) to the Public Library very often when he (to be) a student. 3. As soon
as I (to return) from school, I (to ring) you up. 4. You (to pass) many towns and villages
on your way before you (to arrive) in Moscow. 5. I (to stay) at home till she (to come).
Then we (to go) to the theatre if she (to bring) tickets. 6. I (to go) to university after I (to
leave) school. 7. When he (to return) to St Petersburg, he (to call) on us. 8. If I (to see)
him, I (to tell) him about their letter. 9. We (to gather) at our place when my brother (to
come) back from Mrica. 10. I (to sing) this song with you if you (to tell) me the words.
11. I hope you (to join) us when we (to gather) in our country house the next time. 12.
What you (to do) when you (to come) home? 13. When they (to cross) the road, they (to
see) the hotel. 14. Before she (to get) to the theatre, she (to go) past the shopping centre.
15. What we (to do) if it (to rain) tonight?
Complete the dialogue
Receptionist: Good morning, sir.
Mr. Brown: ________________________________________
Receptionist: Please, take a seat for a moment, sir. I’ll ring through to his office and
tell him you are here.
Mr. Brown:___________________________________________
Receptionist: Mr. Brown. Mr. James’ secretary is just coming down to meet you.
She’ll take you up to his office.
Mr. James’ secretary: Mr. Brown?
Mr. Brown:___________________________________________
Mr. James: I’m happy to see you. We haven’t met for ages. How are you?
Mr. Brown: ____________________________________________________
Mr. James: Thank you. I hope you had a very good trip.
Mr. Brown:_____________________________________________________
Mr. James: Oh, it is nasty. We hate it. But it can’t be helped.
Mr. Brown: ____________________________________________________
Role play “I am a secretary”
Secretary: Good morning. Consolidated Industries. Can I help you?
Mr. Weston: Good morning. I’d like to speak to Mr. James Marsh, please.
Secretary: Who’s calling, please?
Mr. Weston: My name is Weston. I’m from Plant Installations Limited, Manchester.
Secretary: Will you hold the line a moment, Mr. Weston? I’ll see if Mr. March is free.
Mr. Weston: Yes, thank you.
Mr. Marsh: Hello, Marsh speaking.
Secretary: Oh, hello, Mr. Marsh. I’ve got Mr. Weston from Plant Installations Limited
on the line. Can you speak to him now?
Mr. Marsh: Oh, yes. Thank you. Put him through, please.
Secretary: You are through now, Mr. Weston.
Mr. Marsh: Hello, Mr. Weston. What can I do for you?
Mr. Weston: Good morning, Mr. Marsh. I’m phoning to say we have problems with
the spare parts you sent us last week.
Mr. Marsh: Do you mean those sent under Contract 106?
Mr. Weston: You are quite right.
Mr. Marsh: And what are the problems? What’s wrong with the spares?
Mr. Weston: Well, you see the first problem is that the spares arrived with a two
weeks’ delay.
Mr. Marsh: Yes, you remember we wrote to you about the delay. It wasn’t our fault.
You should take that into account.
Mr. Weston: Still the contract stipulated the damages for delays.
Mr. Marsh: Mr. Weston, I’ve got an idea. Next week I’m coming to London and I’ll
contact you. I hope we shall come to an agreement.
Mr. Weston: Very good. Then we shall discuss both problems. By the way when
exactly are you coming?
Mr. Marsh: On Tuesday and I’ll ring you up as soon as I come to the hotel.
Mr. Weston: Good. I’m looking forward to seeing you Good-buy.
Mr. Marsh: Good-bye. See you on Tuesday
Read and translate the text. Answer the questions to the text
7. Code of conduct
When you are introduced listen carefully to each name and use it later in your
conversation. This will help you to remember the name. If you forget a person’s name
or did not hear the name do not hesitate to say:
I am sorry I have forgotten your name.
I am sorry I did not hear your name.
In many English speaking countries handshaking is a social courtesy whenever
people meet or are introduced. When men meet or are introduced they generally shake
hands. Women shake hands less frequently. Kissing is prevalent at parties when people
meet.
Sometimes people are to introduce speakers to audience on some formal occasions.
For example:
Ladies and gentlemen! It is a privilege for me to introduce Mr. Watts. Mr. Watts is a
recognized authority in the management field. He is a member of the advisory
committee for the labor and management program. Mr. Watt’s topic tonight is:
How to organize an effective business programmer. Mr. Watts!
Questions
1. Is it important to listen carefully to the name of a person introduced to you?
2. What shall you say if you have forgotten the name of a person?
3. What is a social courtesy?
4. What do you know about handshaking?
Is it decent to shake hands in gloves?
Should your handshaking be strong? weak?
Do people shake hands in Islamic countries?
5. How are people introduced officially?
Fill in the gaps with the following words
punctuality, shake hands, rule, conversation, hesitate, carefully, courtesy, introduce,
frequently
1. The most important ______________for a businessman is to keep his word.
2. _____________is very important.
3. When you are introduced, listen ____________to each name.
4. If you forget the name do not ________________to ask the person to repeat it.
5. In many English speaking countries handshaking is a social _________________.
6. Women shake hands less ___________________.
7. May I ____________Mr. Brown?
8. Use names in you __________________
9. Never ________________in gloves.
Раскройте скобки, употребляя глаголы в Past Simple.
1. What your neighbours (to do) yesterday? 2. Mr Smith (to fix) his car yesterday
morning. 3. His wife (to water) her lovely flowers. 4. Their children (to clean) the yard
and then they (to play) basketball. 5. In the evening their boys (to listen) toloud music
and (to watch) TV. 6. Their little girl (to cry) a little and then (to smile). 7. Her brothers
(to shout) at her. 8. Mrs Smith (to work) in the kitchen. 9. She (to bake) a delicious
apple pie. 10. She (to cook) a nice dinner. 11. She (to wash) the dishes and (to look)
very tired. 12. The children (to brush) their teeth, (to yawn) a little and (to go) to bed.
13. Their mother (to change) her clothes and (to brush) her hair. Then she (to talk) on
the phone. 14. Her husband (to smoke) a cigarette and (to talk) to his wife. 15. They (to
wait) for the bus. The bus (to arrive) at 9 o'clock. 16. They (to visit) their friends. 17.
They (to dance) a lot there. 18. Mr and Mrs Smith (to rest) very well last night. They
really (to have) awonderful time with their friends. 19. Mr Smith (to fix) his car
yesterday morning? Mrs Smith (to water) her lovely flowers? Their children (to clean)
the yard? They (to play) basketball? When their boys (to watch) TV? Who (to bake) a
delicious lemon pie? Mrs Smith (to cook) a good dinner? The children (to go) to bed?
Why MrSmith and Mrs Smith (to have) a wonderful time last night? Where they (to
be)?
Перепишите следующий текст в прошедшем времени
On Monday we have five lessons. The first lesson is Russian. At this lesson we write a
dictation and do some exercises. Nick goes to the blackboard. He answers well and gets
a «five». Pete does not get a «five» because he does not know his lesson. After the
second lesson I go to the canteen. I eat a sandwich and drink a cup of tea. I do not drink
milk. After school I do not go home at once. I go to the library and change my books.
Then I go home.
Read and translate the text
8.ACCOUNTS AND BALANCE SHEETS
From the Trial Balance, prepared by the bookkeeper, the accountant creates a
Profit and Loss Statement and Balance Sheet.
A Profit and Loss Statement or a Profit and Loss Account, shows the income or
loss of the company for the period. The Profit and Loss Statement is made only on the
basis of those accounts of the Ledger which affect the profit and loss of the company.
The Profit and Loss Statement may contain the following items:
Sales
Trading profit
Depreciation
Rent received
Interest paid
Profit before tax
Tax
Profit after tax
Dividends
Profit retained
Earnings per share
The other accounts of the Ledger which reflect the assets, liabilities and capital of
the firm, make up a Balance Sheet. This shows the net worth or book value of the
company.
The two sides of the Balance Sheet, that is Total Assets and Total Capital and
Liabilities are always to be equal.
Do exercises to the text
I. Translate into Russian:
profit and loss statement
balance
balance sheet
trading profit
depreciation
rent received
interest paid
profit before tax
profit retained
assets
liabilities
accounts receivable
accounts payable
Sum up what the text said about:
statements
balance sheets
Choose the right variant
1. Profit and Loss Statement shows
a) how business may grow in future
b) the net worth or book value of the company
c) the income or loss of the company for the period
d) petty cash of the company
2. Profit and Loss Statement is made on the basis of
a) accounts of the Ledger
b) Balance Sheet
c) auditors report
d) deposit accounts
3. Trial Balance is prepared by
a) Accountants
b) Bookkeepers
c) Auditors
d) Controllers
4. Balance Sheet shows
a) how business may grow in future
b) the net worth or book value of the company
c) the income or loss of the company for the period
d) petty cash of the company
5. Profit and Loss Statement is prepared
a) before Trial Balance
b) after Trial Balance
c) simultaneously with Trial Balance
d) before the end of the year
Раскройте скобки, употребляя глаголы в Present Simple или Past Simple.
1. His sister (to study) English every day. 2. She (to study) English two hours ago. 3.
Your brother (to go) to school last Friday? - Yes, he ... . 4. I (to go) to bed at ten o'clock
every day. 5. I(to go) to bed at ten o'clock yesterday. 6. My brother (to wash) his face
every morning. 7. Last night he (to wash) his face with soap and water. 8. I (not to have)
history lessons every day. 9. We (not to rest) yesterday. 10. My brother (not to drink)
coffee yesterday. 11. My mother always (to take) a bus to get to work, but yesterday she
(not to take) a bus. Yesterday she (to walk) to her office. 12. You (to talk) to the
members of your family every day? - Yes, I ... . But yesterday I (not to talk) to them: I
(to be) very busy yesterday. 13. You (to come) home at six o'clock yesterday? - No, I ....
Yesterday I (to come) home from school at half past eight. I (to be) very tired. I (to
have) dinner with my family. After dinner I (to be) very thirsty. I (to drink) two cups of
tea. Then I (to rest). 14. Mary (to like) writing stories. 15. Last week she (to write) a
funny story about her pet. 16. You (to tell) your mother the truth about the money? 17.
You (to wear) your polka-dot dress to work? - Yes, I ... . I (to wear) it yesterday. 18. We
(to like) to go to the beach. We (to enjoy) swimming in the ocean last weekend.
9.GLIMPSES OF HISTORY OF MONEY
At different periods of time different commodities have served as money. These
commodities were: cattle, sheep, furs, leather, fish, tobacco, tea, salt, shells etc. The
experts underline that to serve effectively as money, a commodity should be fairly
durable, easily divisible, and portable. None of the above-mentioned commodities
possessed all these qualities, and in time they were superseded by precious metals.
First they were superseded by silver and later by gold.
When a payment was made the metal was first weighed out. The next stage was
the cutting of the metal into pieces of definite weight and so coins came into use.
Paper money first came into use in the form of receipts given by goldsmiths in
exchange for deposits of silver and gold coins. After goldsmiths became bankers their
receipts became banknotes. That's how the first banknotes came into existence. At first
coins were worth their face value as metal. But later token coins of limited value as
legal tender were issued. Now smaller denomination coins are made from bronze and
are often referred to as coppers. Bigger denomination coins are made from cupronickel
and are usually called silver.
Do exercises to the text
Find the answers in the text:
1. What commodities served as money in the past?
2. What are the requirements of a commodity to serve as money?
3. Why did precious metals start to serve as money?
4. What precious metal was used first to serve as money?
5. What precious metal was used then?
6. How did coins come into existence?
7. How did paper banknotes come into existence?
8. What coins are called silvers?
9. What are coppers?
Translate into Russian:
1. At first coins were worth their face value as metal. This coin is 10 pence worth.
This banknote is 10 dollars worth.
2. But later token coins of limited value as legal tender were issued. These
banknotes were issued first in 1900. These banknotes will be issued next year. It is a
new issue.
Sum up what the text says about:
the money in the past
the way banknotes appeared
the metals of which coins were and are made
the silver coins and coppers.
10. ACCOUNTS AND BALANCE SHEETS From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and
Loss Statement and Balance Sheet. A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of
the company for the period. The Profit and Loss Statement is made only on the basis of
those accounts of the Ledger which affect the profit and loss of the company. The Profit
and Loss Statement may contain the following items: • Sales • Trading profit
• Depreciation • Rent received
• Interest paid • Profit before tax • Tax • Profit after tax
• Dividends • Profit retained
• Earnings per share
The other accounts of the Ledger which reflect the assets, liabilities and capital of the
firm, make up a Balance Sheet. This shows the net value or book value of the company.
1. Дайте русские эквиваленты следующих терминов: profit and loss statement, balance, balance sheet, trading profit, rent received, interest
paid, profit before tax, profit retained, accounts receivable, merchandise on hand 2. Заполните пропуски словами из текста: 1) A profit and Loss Statement … the income or loss of the company for the period. 2) The accountant … a Profit and Loss Statement and Balance sheet. 3) The Profit and Loss Statement is … only on the basis of those accounts of the Ledger
which affect the profit and loss of the company.
1.4. Устные разговорные темы по тематике
1. My future profession.
2. Insurance in Russia.
3. The meaning of English in business communications.
4. The development of accounting Russia.
5. The development of accounting in UK.
6. Auditing.
7. What makes a good accounting?
8. Insurance in UK.
1.5. Тестовые материалы по дисциплине
Test №1
Choose the correct versions
1. His daughter … a computer.
a) have got;
b) has got;
c) have
2. There … bed near the window.
a) are;
b) is;
c) were
3.. There … flowers in the vase.
a) is;
b) was;
c) are
4. There are … sweets in the vase.
a) many;
b) much;
c) any
5. There isn’t … oil in the bottle.
a) some;
b) no;
c) any
6. The car is … the street.
a) on;
b) under;
c) in
7. There is a garden … the house.
a) between;
b) behind;
c) in
8. They … work hard to pass the exam.
a) could;
b) should;
c) may
9. My book is interesting. But your book is … .
a) interesting;
b) more interesting;
c) the most interesting
10. You are tall. I am … than you.
a) tall;
b) the tallest;
c)taller
11. I like … stories.
a) castle;
b) ghost;
c) postcard
12. My friend spent his summer holiday at the … .
a) evening;
b) record;
c) seaside
13. My mother(do) a lot of work every day.
a) is doing;
b) does
c) did
14. As a rule, she (wear) beautiful clothes?
a) wears;
b) is wearing
c) wear
15. How … you (feel) at that moment?
a) do … feel;
b) are … feeling
c) did …feel
16. Who … (listen) to the radio now?
a) listens;
b) is listening
c) are listening
17. As you … remember, I was always interested in scientific experiments.
a) may;
b) have to;
c) must;
d) ought to
17. Little children like books with large prints. They … read them more easily.
a) should;
b) must;
c) can;
d) have to
18. I have to get my photograph … for a new passport.
a) took;
b) take;
c) taken
19. There wasn’t much traffic in the street. I saw a little girl … the road.
a) crossed;
b) cross;
c) to cross
20. The book … by the end of September.
a) would been republished;
b) will have been republished;
c) will been republished
21. The doctor said that Tommy’s leg … the following day.
a) will be X-rayed;
b) would be X-rayed;
c) will have been X-rayed
22. We didn’t know the score, but we were sure their team … the game.
a) has lost;
b) had lost;
c) lost
23. Yesterday Tom heard that his aunt … for five days.
a) was ill;
b) has been ill;
c) had been ill
24. – Are you tired? – Yes, a little. I … the ceiling today.
a) have painted;
b) painted;
c) paint
25. We … Peter this week, but we … him a couple of weeks ago.
a) didn’t see;a) saw;
b) haven’t saw;b) have saw;
c) haven’t seen;c) have seen
26. My husband … in the bank for three years since 1990 to 1993.
a) has worked;
b) had worked;
c) worked
27. My sister … the result of her exam on economy in three days.
a) will know;
b) will have known;
c) will be knowing
28. – Let’s meet at the station at 5 o’clock. – O.K.I … for you there.
a) will wait;
b) will be waiting;
c) will have waited
29. The work of this scientist … the proper acclaim.
a) will achieve;
b) will have achieved
30. The children are drawing. They … since they came home.
a) have been drawing;
b) have drawn
Test 2
1. We often go to … theatre and to … cinema.
a) the;
b) a;
c) an;
2. Yesterday Dad came home at 8 o’clock, we had … dinner and then watched …
TV. We went to … bed at 11 p.m.
a) the;
b) a;
c) –
3. What … pity they haven’t come!
4. I can’t find … letter which I received this morning.
a) the;
b) a;
c) –
5. It took me one and … half hours to get there.
a) a;
b) an;
c) –
6. … President is going to open … new hospital in … capital … next month.
a) the;
b) a;
c) –
7. Look at them! … are playing like kids.
a) they;
b) we;
c) you;
8. Are … a teacher?
a) he;
b) they;
с) you;
9) They live in the country. … house is big.
a) their;
b) our;
c) his;
10. I don’t know Spanish, but I … it now.
a) am learning;
b) learn
c)learns
11. John … in the garden.
a) is still working;
b) still works
c) still work
12. Dad … on Saturdays.
a) is usually working;
b) usually works
c) usually work
13. I’m busy, …?
a) …, aren’t you?
b) …, don’t you?
c) …, am not you?
14. You aren’t well enough. You should stay with either me or your son, …?
a) …, should you?
b) …, shouldn’t you?
c) …, are you?
15. Do you like hot tea?
a) Yes, I’d like.
b) Yes, please.
c) Yes, I do.
16. It wasn’t a bad day, was it?
a) Yes, it wasn’t.
b) No, it wasn’t.
c) Yes, it was.
17. We’d like three … eggs.
a) dozen of;
b) dozen;
c) dozens
18. Knowledge … power.
a) am;
b) is;
c) are
19. Everybody … ready.
a) am;
b) is;
c) are
20. My dentist says I … eat so many sweets.
a) needn’t;
b) mustn’t;
c) ought to;
21. … I speak to Jane, please?
a) could;
b) shall;
c) must;
22. I have never heard Helen … .
a) sang;
b) sings;
c) singing
23. Mary would like her brother … Tom’s company.
a) to avoid;
b) avoid;
c) avoided
24. A police car came when the injured man … the road.
a) was being carried off;
b) was been carrying off;
c) has been carried off
25. I … in a small Russian town not far from Samara.
a) was born;
b) am born;
c) is born
26. I knew that Mercury … the closest planet to the sun, but I didn’t fell like
answering the question.
a) was;
b) is;
c) had been
27. Mike hoped that his friend … him with his car.
a) would help;
b) will help;
c) helped
28. Mom … her car keys, so we have to open the door by force.
a) has lost;
b) lost;
c) losed
29. My sister and her husband … since last Christmas.
a) were married;
b) have married;
c) have been married
30. … the post … today?
a) Did the post come;
b) Has the post come;
c) Has the post came
Test 3
1.There are plenty of … ways to solve the problem.
a) another
b) --- c) Other
2. There are two seats left, one for me and … for you.
a) ---
b) another
c) the other
3. I … wear glasses. I don’t see well.
a) have to
b) should
c) ---
4. My brother … travel a lot in his job.
a) has to
b) should
c) ---
5. I’ve heard they … married.
a) will get
b) ---
c) am going to get
6. Don’t worry! I the report for you.
a) will finish
b) ---
c) am going to finish
7. On Sunday we … a new exhibition in the Hermitage.
a) ---
b) will see
c) are going to see
8. My husband and I … our own business.
a) are going to start
b) ---
c) will start
9. I …a computer for my son.
a) ---
b) will buy
c) am going to buy
10. I … a doctor immediately. He is running a high temperature.
a) am going to call
b) ---
c) will call
11. I’ve heard the book is very interesting. I … it.
a) will buy
b) am going to buy
c) ---
12. He bought a hose there. He … there fo 5 years already.
a) ---
b) has lived
c) had lived
13. Only after I … two aspirins my temperature came down.
a) has taken
b) ---
c) had taken
14. I … a letter from him just before my wedding.
a) has got
b) had got
c) ---
15. My aunt Mary ….
a) has never been abroad
b) ---
c) had never been abroad
16. I’ve never seen the monkey before ,‖ he said.
He said ___________________________ .
17. ―If you don’t leave now , I’ll call the police‖ she said .
She said ________________________________ .
18. ―You haven’t got much time ,‖ he said to me .
He said to me ____________________ .
19.―Don’t say such things , even in fun ,‖ she asked me .
She asked me __________________________
21.―We can’t accommodate guests at the moment ,‖ the hotel clerk said .
The hotel clerk said ___________________________________ .
22.―I’ll have to think about this ,‖ she says .
She says that _________________ .
23.―I must get up and shave ,‖ John said .
John said that _______________ .
24.―He won’t give you a long speech ,‖ I promised .
I promised that _______________________ .
25.―Ann didn’t appear till the party was over ,‖ Henry says .
Henry says that ______________________________ .
26. A new design … at the plant.
a) developed
b) develop
c) was developed
27. Somebody … the door from inside.
a) closed
b) close
c) was closed
28. We … a lot of money on our advertising campaign.
a) spent
b) spend
c) were spent
29. English … all over the world.
a) speak
b) ia spoken
c) to speak
30. His film … for oscar.
a) nominated
b) nominate
c) was nominated
1. Обращение Messrs в адресе получателя обозначает обращение по
отношению к:
a. замужней женщине
b. двум или более мужчинам
c. женщине, о которой неизвестно, замужем она или нет
2. Сокращение … указывает, что к письму приложены документы.
a. Enc(s)
b. cc:
c. p.p.
3. Сокращение … используется в неофициальных письмах для того, чтобы
добавить то, что было упущено в основной части письма.
a. p.p.
b. PS:
c. cc:
4. Сокращение … означает фамилии тех, кто должен получить копию письма.
a. Enc(s)
b. cc:
c. Ref:
5. Примечания типа To whom it may concern находятся:
a. после адреса получателя
b. после адреса отправителя
c. в конце письма
6. Пометки типа Urgent, To be called for, Private делаются:
a. в верхнем правом углу
b. в верхнем левом углу
c. в нижнем правом углу
7. Вы пишите письмо подруге, обращаясь Dear Sarah, и заключительной
формулой будет:
a. Best wishes
b. Sincerely
c. Yours truly
8. Вы пишите официальное письмо деловому партнеру, обращаясь Dear Mr
Shaw, и заключительной формулой будет:
a. Yours sincerely
b. Regards
c. All the best
9. Вы пишите неофициальное письмо деловому партнеру, обращаясь Dear
David, и заключительной формулой будет:
a. Regards
b. Yours faithfully
c. All the best
10. The origin of English newspaper style dates back to the … century.
a. 15 th
b. 16 th
c. 17 th
11. The first English newspaper was …
a. ―The London Gazette‖
b. ―The daily courant‖
c. ―Weekly news‖
12. The first English newspaper had existed for … years.
a. 20
b. 25
c. 30
13. The first English daily newspaper was …
a. ―The London Gazette‖
b. ―The daily courant‖
c. ―Weekly news‖
14. При пересказе газетной статьи повествование должно вестись от …
a. 1-го лица
b. 3-го лица
c. Не имеет значения
15. При пересказе газетной статьи возможно использование только …
времен.
a. прошедших
b. настоящих
c. будущих
16. Newspaper style is the … one in the English literary language.
a. newest
b. oldest
c. first
17. A shop that sells newspapers is …
a. newsagent
b. newspaper shop
c. bookstand
18. … is an article that is written about a person’s life, soon after they have died.
a. review
b. interview
c. obituary
19. An article that describes and gives an opinion about a new book, film or play is
a. column
b. review
c. report
20. An article which describes a news event is …
a. report
b. interview
c. obituary
21. … is an article that is based on the answers that a particular person gave to a
set of questions.
a. column
b. interview
c. story
22. A person whose job is to collect, write or publish news is …
a. journalist
b. correspondent
c. editor
23. The person who is in charge of planning a newspaper is …
a. reporter
b. editor
c. journalist
24. The copies of a particular newspaper that are printed at the same time:
a. issue
b. edition
c. copy
25. The quality papers were also called … .
a. tabloids
b. broadsheets
c. the gutter press
1.7. Тематика рефератов
№ п/п
Тема реферата План реферата Список литературы Срок выполнения,
процедура защиты
1. Financial institution Contents
1 Function
2 Standard settlement instructions
3 Regulation
4 See also
5 References
6 External links
1. ^ Siklos, Pierre (2001). Money, Banking, and Financial Institutions: Canada in the Global Environment. Toronto: McGraw-Hill Ryerson. p. 40. ISBN 0-07-087158-2.
2. Robert E. Wright and Vincenzo Quadrini. Money and Banking: Chapter 2 Section 5: Financial Intermediaries.[1] Accessed July 24, 2012
3. Jayati Gosh (January 2013). "Too much of the same". D+C Development and Cooperation/ dandc.eu.
2 недели, устная защита на практическом занятии
2. Financial market
Contents
1 Definition
2 Types of financial markets
3 Raising capital
o 3.1 Lenders
3.1.1 Individuals & Doubles
o 3.2 Companies
o 3.3 Borrowers
4 Derivative products
5 Currency markets
6 Analysis of financial markets
7 Financial market slang
8 Role (Financial system and the economy)
9 Functions of Financial Markets
10 Constituents of Financial Market
o 10.1 Based on market levels
o 10.2 Based on security types
11 See also
12 Notes
1. ^ Robert E. Wright and Vincenzo Quadrini. Money and Banking: “Chapter 2, Section 4: Financial Markets.” pp. 3 [1] Accessed June 20, 2012
2. Steven Valdez, An Introduction To Global Financial Markets
T.E. Copeland, J.F. Weston (1988): Financial Theory and Corporate Policy, Addison-Wesley, West Sussex (ISBN 978-0321223531)
E.J. Elton, M.J. Gruber, S.J. Brown, W.N. Goetzmann (2003): Modern Portfolio Theory and Investment Analysis, John Wiley & Sons, New York (ISBN 978-
2 недели, устная защита на практическом занятии
13 External links
0470050828)
E.F. Fama (1976): Foundations of Finance, Basic Books Inc., New York (ISBN 978-0465024995)
Marc M. Groz (2009): Forbes Guide to the Markets, John Wiley & Sons, Inc., New York (ISBN 978-0470463383)
R.C. Merton (1992): Continuous-Time Finance, Blackwell Publishers Inc. (ISBN 978-0631185086)
Keith Pilbeam (2010) Finance and Financial Markets, Palgrave (ISBN 978-0230233218)
Steven Valdez, An Introduction To Global Financial Markets, Macmillan Press Ltd. (ISBN 0-333-76447-1)
The Business Finance Market: A Survey, Industrial Systems Research Publications, Manchester (UK), new edition 2002 (ISBN 978-0-906321-19-5)
3. Corporate finance
Contents
1 Outline of corporate finance
o 1.1 Investment analysis and capital budgeting
o 1.2 Maximizing shareholder value
o 1.3 Return on investment
2 Capital structure
o 2.1 Capitalization structure
o 2.2 Sources of capital
2.2.1 Debt capital
2.2.2 Equity capital
2.2.3 Preferred stock
1. See Corporate Finance: First Principles, Aswath Damodaran, New York University's Stern School of Business
2. See: Investment Decisions and Capital Budgeting, Prof. Campbell R. Harvey; The Investment Decision of the Corporation, Prof. Don M. Chance
3. See: The Financing Decision of the Corporation, Prof. Don
2 недели, устная защита на практическом занятии
M. Chance; Capital Structure, Prof. Aswath Damodaran
4. Capital Structure: Implications, Prof. John C. Groth, Texas A&M University; A Generalised Procedure for Locating the Optimal Capital Structure, Ruben D. Cohen, Citigroup
5. See:Optimal Balance of Financial Instruments: Long-Term Management, Market Volatility & Proposed Changes, Nishant Choudhary, LL.M. 2011 (Business & finance), George Washington University Law School
6. Drinkard, T., A Primer On Preferred Stocks., Investopedia
7. "Preferred Stock ... generally carries no voting rights unless scheduled dividends have been omitted." – Quantum Online
8. Drinkard, T.
9. Kieso, Donald E.; Weygandt, Jerry J. & Warfield, Terry D. (2007). Intermediate Accounting(12th ed.). New York: John Wiley & Sons. p. 738. ISBN 0-471-74955-9.
10. See: Valuation, Prof. Aswath Damodaran; Equity Valuation, Prof. Campbell R. Harvey
4. The Basic
Forms Of
Communication
I) the basic forms of communication
1) Non-verbal communication a) Why non-verbal
communication is important
b) The functions of non-verbal communication
2) Verbal communication
1. Harper, Douglas. "communication". Online Etymology Dictionary. Retrieved 2013-06-23.
2. de Valenzuela, Julia Scherba. (1992). American Speech-
2 недели, устная защита на практическом занятии
a)speaking and writing b)listening and reading
II ) basics of intercultural business communication
1) Understanding culture 2) developing intercultural
communication skills III )difficulties of intercultural
business communication
1) language barriers a) Barriers to written
communication b) Barriers to oral
communication 2) cultural differences
a) Religion and values b) Roles and status c) Decision-making
customs d) Concepts of time
e) Concepts of personal space
f) body language g) Social behavior and
manners 3) ethnocentric reactions
4 )tips for communicating with people from other culture
List of literature
Language-Hearing Association (ASHA): Guidelines for Meeting the Communication Needs of Persons With Severe Disabilities
3. Donald Clark. "Communication and Leadership". Retrieved 14 December 2013.
4. Convention on the Rights of Persons with Disabilities, Article 2, Definition
5. Mehrabian, A. (1972). Nonverbal communication. Transaction Publishers.
6. Xin Li. "Complexity Theory - the Holy Grail of 21st Century". Lane Dept of CSEE, West Virginia University.
7. "communication". The office of superintendent of Public Instruction. Washington.
8. Heyman, Richard. Why Didn't You Say That in the First Place? How to Be Understood at Work.
9. Robbins, S., Judge, T., Millett, B., & Boyle, M. (2011). Organisational Behaviour. 6th ed. Pearson, French's Forest, NSW p315-317.
10. What Should Be Included in a Project Plan - Retrieved December 18th, 2009
5. Business at work Introduction 1. Forms of businesses.
2. Industrial sectors.
3. Objectives of the business. 4. The administration function.
5. Organisational structure
List of literature
List of resources 1. The main resource was
Tesco’s own web site: www.tesco.com.
2. I asked Tesco for some information and they sent me it.
3. Web site: www.bized.ac.uk
4. Business for Vocational A level – book.
5. Newspapers
2 недели, устная защита на практическом занятии
6. International Trade
1. Introduction 2. European Union 3. Anticipated Analyses and 4.Conclusion
References 1. European Union. “ Trade policy instruments”. Brussels. October 30, 2002. 2. European Union. “The institutions of the union”. Brussels. November 2, 2002. 3. European Union. “Enlargement”. Brussels. November 1, 2002. 4. Marketing Management, Regional Free Trade Zone, Chapter 12 Designing global market offerings, p. 371, USA, 1999). 5. Kotler Ph. “Marketing Management.” Prentice-hall, Inc. New Jersey, 1999. November 12, 2002.
2 недели, устная защита на практическом занятии
7. Motivation
Introduction I. The Concept of Motivation 1. What Motivates People ? 2. The Motivational Process in Organizations II. The Expectancy Theory of Motivation 1. Valence of Rewards 2. Performance-Reward Instrumentality 3. Effort-Performance Expectancy III. Developing Motivational Principles 1. Matching Rewards to Employee Needs 2. Matching Rewards to Performance 3. Matching Jobs to Employees Conclusion Literature
LITERATURE
1. Lawler, Motivation in Work Organizations. 2. Vroom, Vork and Motivation.
2 недели, устная защита на практическом занятии
8. Public finance
Contents
1 Overview
1. ^ Gruber, Jonathan (2005). Public Finance and Public Policy. New
2 недели, устная защита на
2 Public finance management
3 Government expenditures
o 3.1 Government operations
o 3.2 Income distribution
4 Financing of government expenditures
o 4.1 Taxes
o 4.2 Debt
o 4.3 Seigniorage
o 4.4 Public finance through state enterprise
5 Government Finance Statistics and Methodology
York: Worth Publications. p. 2. ISBN 0-7167-8655-9.
2. Jain, P C (1974). The Economics of Public Finance.
3. Robert Barro and Vittorio Grilli (1994), European Macroeconomics, Ch. 15–16. Macmillan, ISBN 0-333-57764-7.
4. Columbia Encyclopedia, Government, Columbia University Press
5. See for example, The American Heritage Dictionary of the English Language, entry "Govern"
6. http://budget.ap.gov.in/es2k_pf.htm
7. Black's Law Dictionary, p. 1307 (5th ed. 1979).
8. Id. Jump up to:a b c General Government sector, Eurostat glossary
9. ESA95, paragraph 2.68
10. Central government, Eurostat glosssary
11. State government, Eurostat glosssary
12. Local government, Eurostat glosssary
13. Social security fund, Eurostat glosssary
практическом занятии
9. Financial services
Contents
1 The history of financial services
2 Banks
o 2.1 Commercial banking services
o 2.2 Investment banking services
3 Foreign exchange services
4 Investment services
^ "The Mistakes Of Our Grandparents?". Contrary Investor.com. February 2004. Retrieved 2009-02-06.
Soltas, Evan (February 24, 2013). "The Rise of Finance". Economics and Thought. Retrieved 17
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5 Insurance
6 Other financial services
7 Financial crime
o 7.1 UK
8 Market share
March 2013.
Soltas, Evan (February 27, 2013). "5 More Graphs on Finance". Economics and Thought. Retrieved 17 March 2013.
"Bill Summary & Status 106th Congress (1999 - 2000) S.900 CRS Summary - Thomas (Library of Congress)". Retrieved 2011-02-08.
"Private Banking definition". Investor Words.com. Retrieved 2009-02-06.
"How Swiss Bank Accounts Work". How Stuff Works. Retrieved 2009-02-06.
Prudential: Securities Processing Primer
10. Financial crime
Black market
Credit card fraud
Financial Crimes Enforcement Network
Financing of terrorism
Fraud
Greenmail
Grey market
Mafia
Money laundering
Havocscope Black Markets - Database on black market activities such as money laundering and tax evasion.
Federal Bureau of Investigation - Financial Crimes Report to the Public
EU financial crimes website
International cooperation on money laundering and FAT
2 недели, устная защита на практическом занятии
1.8. Перечень видеофильмов, видеокурсов на CD по дисциплине
1. Professor Higgins
2. Reward Interactive (полный мультимедийный курс английского
языка) -4 уровня
3. Технический словарь.
4. Учите слова. Английский
5. Test your English.
6. Английский. Полный курс
7. Английский язык сдай экзамен на «5»
8. Система переводов документов Prompt Export 7.0
9. Коллекция словарей для Prompt Export 7.0
10. Progon naturals speaking
11. Контекст 6.0
12. Словарь для профессионалов. Англо-русский, русско-английский.
13. Словарь №1 в России. English
14. Britannica 2004
15. Письмовник. Составление и перевод писем.
16. Зорина Н.В. Современный английский язык для делового общения
17. Зорина Н.В. Видеокурс делового английского. Учебное пособие
18. Ch. Johnson Videoscript ―Starting Business English‖
19. Leo Jones New International Business English (student’s book)
20. BBC Business English Portfolio
21. Anthony Bulger ASSiMiL. Английский без труда сегодня
Paulette Dale and Lillian Poms ―English Pronunciation Made Simple‖
22. Hot English Magazine Team ―Hot English Magazine
23. АудиоКурс Real American – Frankly Speaking
24. Michael MacCarthy, Felicity O’Dell Cambridge - English Vocabulary in
Use – Elementary
25. Michael MacCarthy, Felicity O’Dell Cambridge - English Vocabulary in
Use - Pre-intermediate, Intermediate
26. Leonid Kossman ―Everyday dialogues. English-Russian conversation
guide‖
2. Задания для итогового контроля усвоения материала
2.1 Перечень контрольных вопросов по дисциплине
1. What is accounting?
2. In your opinion what one should know to be a good accountant?
3. How can a business be started?
4. Have you ever taken part in the discussion of prices?
5. Have you signed any contacts yet?
6. Have you ever discussed terms of delivery with your business partner?
7. Does Russia have economic relations with many countries of the world?
8. Are you going on business in the near future?
9. What country are you going to visit?
10. Have ever been abroad?
11. What language do you speak when you go on business trips?
12. Have you ever make a reservation in the hotel?
13. What countries do our businessmen prefer to cooperate?
14. Imagine that the hotel you arrived in is overbooked. What would you do?
15. Do you like to write letters?
16. Have you ever written any business letters?
17. What information should be in the business letter?
18. What documents are necessary to open an account?
19. What does the U.K. mean?
20. Where is the U.K. situated?
21. What parts does Great Britain consist of?
22. What places of interest in England do you know?
2.2 Задания для итогового контроля остаточных знаний по дисциплине
Test 1
1. The origin of English newspaper style dates back to the … century.
a. 15 th
b. 16 th
c. 17 th
2. The first English newspaper was …
a. ―The London Gazette‖
b. ―The daily courant‖
c. ―Weekly news‖
3. The first English newspaper had existed for … years.
a. 20
b. 25
c. 30
4. The first English daily newspaper was …
a. ―The London Gazette‖
b. ―The daily courant‖
c. ―Weekly news‖
5. What abbreviation doesn’t have anything to do with economic?
a. GNP
b. VAT
c. CV
6. What abbreviation doesn’t have anything to do with organizations?
a. CV
b. CIA
c. UNO
7. При пересказе газетной статьи повествование должно вестись от …
a. 1-го лица
b. 3-го лица
c. Не имеет значения
8. При пересказе газетной статьи возможно использование только …
времен.
a. прошедших
b. настоящих
c. будущих
9. Newspaper style is the … one in the English literary language.
a. newest
b. oldest
c. first
10. A shop that sells newspapers is …
a. newsagent
b. newspaper shop
c. bookstand
11. The number of copies of a newspaper that are sold each time it
is produced is …
a. edition
b. circulation
c. tirage
12. … is an article that is written about a person’s life, soon after they have died.
a. review
b. interview
c. obituary
13. An article that describes and gives an opinion about a new book, film or play
is …
a. column
b. review
c. report
14. An article which describes a news event is …
a. report
b. interview
c. obituary
15. … is an article that is based on the answers that a particular person gave to a
set of questions.
a. column
b. interview
c. story
16. A person whose job is to collect, write or publish news is …
a. journalist
b. correspondent
c. editor
17. The person who is in charge of planning a newspaper is …
a. reporter
b. editor
c. journalist
18. The copies of a particular newspaper that are printed at the same time:
a. issue
b. edition
c. copy
19. The quality papers were also called … .
a. tabloids
b. broadsheets
c. the gutter press
20. … , a Sunday tabloid, sells more copies than any other newspaper in Britain.
a. ―The News of the World‖
b. ―The Sun‖
c. ―The Mirror‖
Test 2
1. Обращение Messrs в адресе получателя обозначает обращение по
отношению к:
a. замужней женщине
b. двум или более мужчинам
c. женщине, о которой неизвестно, замужем она или нет
2. Сокращение … указывает, что к письму приложены документы.
a. Enc(s)
b. cc:
c. p.p.
3. Сокращение … используется в неофициальных письмах для того, чтобы
добавить то, что было упущено в основной части письма.
a. p.p.
b. PS:
c. cc:
4. Сокращение … означает фамилии тех, кто должен получить копию
письма.
a. Enc(s)
b. cc:
c. Ref:
5. Примечания типа To whom it may concern находятся:
a. после адреса получателя
b. после адреса отправителя
c. в конце письма
6. Пометки типа Urgent, To be called for, Private делаются:
a. в верхнем правом углу
b. в верхнем левом углу
c. в нижнем правом углу
7. Вы пишите письмо подруге, обращаясь Dear Sarah, и заключительной
формулой будет:
a. Best wishes
b. Sincerely
c. Yours truly
8. Вы пишите официальное письмо деловому партнеру, обращаясь Dear Mr
Shaw, и заключительной формулой будет:
a. Yours sincerely
b. Regards
c. All the best
9. Вы пишите неофициальное письмо деловому партнеру, обращаясь Dear
David, и заключительной формулой будет:
a. Regards
b. Yours faithfully
c. All the best
10. Вы пишите официальное письмо лицу, чья фамилия и пол вам
неизвестны, обращаясь Dear Sir/Madam, и заключительной формулой будет:
a. Sincerely
b. Yours faithfully
c. Best wishes
Резюме
11. В Великобритании при написании резюме в пункте, где говорится о
профессиональном опыте работы, первым указывается:
a. Первое место работы
b. Последнее место работы
c. Не имеет значения
Пунктуация
Пунктуация имеет первостепенное значение, особенно если вам диктуют
письмо или адрес.
12. Каким знаком обозначается термин semi-colon:
a. :
b. ;
c. .
13. Каким знаком обозначается термин inverted commas:
a. ―…‖
b. ,
c. ;
14. Каким знаком обозначается термин brackets:
a. ―…‖
b. (…)
c. :
Электронное сообщение
15. Выберите правильное определение. E- business:
a. economic business
b. electronic business
16. Выберите правильное определение. IMO:
a. international monetary organization
b. in my opinion
17. Выберите правильное определение. SPAM:
a. unwanted mail
b. compacted meat
18. Выберите правильное определение. TTYL:
a. talk to you later
b. the time you left
19. Выберите правильное определение. HSIK:
a. how should I know
b. have something in kit
20. Выберите правильное определение. C2B:
a. customer to business
b. client to boss
Test 3
1. Well known English scientist who made a few very important discoveries
including gravitation law.
a. Washington
b. Duke of Wellington
c. Isaac Newton
2. The official currency of United Kingdom is…
a. pound sterling
b. dollar
c. euro
1. The American dollar is subdivided into … cents.
a. 10
b. 100
c. 1000
2. The greatest playwright of all time is…
a. William Shakespeare
b. Florence Nightingale
c. Duke of Wellington
5. Who was the first president of the USA?
a. George Washington
b. Abraham Lincoln
c. Alexander Hamilton
6. Which president of USA proclaimed freedom of slaves of the south?
a. George Washington
b. Abraham Lincoln
c. George Bush
7. What does this words ―in God the trust‖ mean?
a. В Бога мы верим
b. На Бога мы надеемся
c. На Бога надейся, а сам не плошай
8. The most important rule for a businessman is…..
a. to lie and to late
b. to be successful
c. to keep his word and to be honest
9. In many English speaking countries ……….is a social courtesy whenever
people meet or are introduced.
a. handshaking
b. headshaking
c. shaking
10. What is the traditional Thanksgiving meal?
a. pudding
b. turkey
c. apple pie
11. Your answer is ____ than your friend’s is.
a. good
b. better
c. the best
12. Could you, please, send me your latest catalogue?
a. Не могли бы вы прислать мне ваш последний каталог, пожалуйста.
b. Пришлите мне ваш последний каталог!
c. Жду вашего последнего каталога
13.Companies and individuals can deposit cash resources that are not needed at
present.
a. наличные денежные средства
b. иностранная валюта
c. сберегательный счѐт
14. A new depositor should be recommended by his employer or
should present ….
a. document
b. reference
c. money
15. The list people employed by a company is known as …
a. staff
b. payroll
c. bonus
16. The first exchanges in Russia were …
a. stock exchanges
b. currency exchanges
c. commodity exchanges
17. The back of English banknotes, like many other banknotes, feature portraits of
…
a. the places of interest
b. famous people
c. famous animals
3. Задания для самостоятельной работы студентов
3.1 Тексты для самостоятельного изучения
Text 1
As you read the passage, find the answers to the questions given below.
The English commercial banks have branches in all the major towns and a
similar structure and mode of working is common to them all. The owners are
the shareholders. At the outset they provide the necessary capital. They are all
organized on the joint stock principle and are registered public companies.
The Chairman and Board of Directors are elected by the ordinary
shareholders at the Annual General Meeting and are responsible for the efficient
management of the bank. The Board is concerned with the overall policy of the
bank and the major decisions which put that policy into effect.
The Board will appoint a Managing Director who is directly responsible to them
and a member of the Board. They will also appoint the most senior executives
who in turn appoint the rest of the clerical staff who will be responsible in differ-
ent capacities for the day to day running of the bank.
The essence of a bank's activities is the collection of deposits through
current accounts and deposit accounts and the use of these funds to provide
loans or funds for investment. The current account is the one commonly held and
is drawn upon by cheques and standing orders. The deposit account is more in the
nature of a savings account. The pattern of investments which a bank decides
upon is crucial because, on the one hand, the bank must use the funds wisely to
make a profit and, on the other, funds must be available for depositors to
withdraw when they wish to do so.
At the end of each business year the Directors recommend and the Annual
General Meeting decides how much of the profit should be distributed to the
shareholders as dividend, and how much should be retained in the business. In
preparation for the Annual General Meeting, a bank publishes its Report and
Accounts. These must be sent to every shareholder and are also available for
anyone with an interest in the affairs of the bank. From the published accounts
shareholders can easily determine the total profits the bank has earned and how
much is available for distribution.
Questions on the text: 1. Who owns the English commercial bank?
2. How does a bank start?
3. Who chooses the Board?
4. What is the Board's task?
5. Who hires the employees?
6. What are the bank's main activities?
7. How are the profits distributed?
8. How the shareholders are kept informed?
Read the text and translate it into Russian. Explain how the economy machine
works.
The Nation's Economy
The economy of the country is like a machine which provides us with things
we need, i.e. goods and services. The economy creates the wealth of the country.
The better it works the better off are the people.
The government through its economic policy plays an important role in the
control of the economy machine. The major branches of economic policy are
fiscal and monetary policies. Fiscal policy is concerned with taxes and
government spending activities. Monetary policy is concerned with controlling
the supply of money and credit.
A nation’s economy can be divided into three sectors of activity. The primary
sector deals with extraction of minerals, agriculture, fishing, and forestry.
Processing of primary sector materials and production of manufactured goods is
the field of the manufacturing sector. The service provides services of various
kinds such as transportation, distribution, catering as well as financial services and
tourism. The role of manufacturing sector in the advanced industrialized countries
is decreasing while the service sector is becoming more important.
1. Think of adjectives which are frequently used with the following words:
Enterprise, sector of economy, programme finances, business, policy
2. Form verbs from the following words and translate them into Russian.
Employment, government, privatization, decision, growth, manufacturing,
investment, tax, extraction, production, transportation, distribution, supply
3. Match the infinitives in A with the nouns in B.
A B to produce
to privatise
to play
to take
to create
to provide
to raise
to process
an enterprise
a climate
raw materials
assistance
productivity
goods
a decision
a role
Personal finances
Many people regard financial security as the most important thing in family
finances. This is not thing as being rich. It means being freed from the need to
think about money, leaving within your means. For day-to-day living you need
ready cash but you also need a bit in reserve for a rainy day. The first thing to
think is your current account and how much is in it. Credit cards can be a helpful
way of handing unexpected expenses, but credit it is always costly, and of course
it’s just another form of debt.
For some people, the English and the Americans, however, living on credit
is a normal way of life. They believe that credit enables them to enjoy the use of
goods and services before they fully paid for them. Such people are not afraid to
use consumer credit (credit from suppliers, hire purchase and loans from banks)
because they have an income. If they to buy a house they almost always borrow
the money in the form of a mortgage from a building society or a mortgage bank.
They pay for expensive things in installments by means of a hire purchase plan.
People earn money in different ways. First of all they get an income from
employment, then from keeping money in a saving account with a bank, from
renting property, and from investing in shares in the stock market.
People who are paid by the hour get wages. People who are paid on an
annual basis get salaries and people, paid for a particular service, get fees.
The worst-off people are the unemployed and the homeless.
For those living at subsistence level, even buying essential is a struggle.
People on low incomes sometimes take out loans, borrow money from banks.
Very often they are unable to cope with repayments and interest on loans. Banks
are not willing to lend money to such people.
1. Read Text and give answers to the questions.
1. What do people regard as the most important thing in family life?
2. What people need for day-to-day living?
3. Why do some people live o credit?
4. How do people earn money?
5. Who are the worst-off people?
6. To what people are banks unwilling to lend money?
2. Find in the Text the sentences containing:
- … the British and the Americans;
- … the unemployed and the homeless.
Job-Career-Profession
The banking industry has changed radically over the last 10 years. As part of
that industry National Westminster Bank has grown quickly and is still growing.
We have more customers than ever before, people who have realized that having
a hank account is a greater help in organizing their financial affairs. National
Westminster Bank has built a range of financial services so diverse that we can
now offer lo our customers assistance across the whole range of money matters —
from simple things like cashing cheques and looking after savings to the com-
plexities of insurance, taxation and investment.
It takes a lot of people lo run one of the biggest and most efficient financial
organizations in the world. Our clerical jobs are graded from J lo 4 according to the
demands and responsibilities of each particular position.
Grade 1. This is the most junior of the clerical jobs. Because we believe in a
system of progressive promotion, everyone starts here, no matter what they see
as their ultimate role. You will probably begin by preparing customers' state-
ments, sorting cheques and learning to use accounting machines.
Grade 2. Work in this grade gives you more personal contact with the
customers. This is particularly so when looking after the enquiry coupler, helping
the customers to solve any problems they may have with their accounts, answering
their questions, outlining the bank's services.
Other grade 2 jobs which you could find yourself doing include controlling
your Branch's records. Duties cover opening new accounts, transferring existing
accounts to and from our many Branches throughout the country and ensuring that
information relating to your customers is kept up to date.
Then there is the Standing Order Clerk. Many of our customers arrange for
regular payments to be made from their accounts for such items as mortgage
deductions, insurance premiums and subscriptions. It is the Standing Order Clerk
who ensures that these payments are made correctly and on time.
Perhaps the best known of all the jobs in banking is that of the cashier and
that is usually a grade 2 job. Al the counter you will meet many different
people, your own customers, customers from other branches and banks as well
as people who do not have a bank account. You will be dealing with many
thousands of pounds every day so accuracy is vital.
Grade 3. By the time you reach this stage the work is becoming more complex
and each job carries a greater degree of responsibility. Being a foreign clerk, for
instance, means that you will be dealing with customers' travel requirements, sup-
plying foreign currencies and travel cheques and assisting with passport
applications and travel insurance.
The Sale Custody Clerk helps customers to manage their financial affairs,
acting on their behalf to buy or sell stocks and shares, obtaining advice from
stockbrokers, or arranging insurance cover. Also there are valuables and
documents, which customers deposit at the branch for safe keeping, to be looked
after — which explains the little of the job.
Grade 4. This is the senior of the clerical grades and contains among others the
jobs which really involve you for the first lime in one of the bank's major activities
— lending money. Whether the loan is lo a private individual, lo a small business
or lo a large industrial company the bank will often require some form of
security lo be provided by the borrowers as lo reduce the risk lo the bank. Such
security can conic in many different forms including mortgages over houses or
life policies and there are several legal formalities lo be completed before the
bank's interests arc fully safeguarded. Dealing with these formalities is the job of
the Security Clerk who naturally works closely with the Branch Manager.
Even more involved with the Manager is the Manager's Clerk who acts as a
Personal Assistant providing all the information needed for the day to day control of
accounts. As Manager's Clerk you will be given opportunity to exercise your own
judgment in a number of matters.
3.2 Тематика проектных работ
1. Financial system in Russia, USA and the UK
2. Representation of the company. Company structure.
3. Finance department (representation of the faculty)
4. What is business? Doing business together with the partner.
5. Company organization in Britain.
3.3 Материалы для самостоятельного изучения по
дисциплине
Text 1. Payments in international trade
On Monday morning the participants resumed their work and listened to the
lecture on payments in international trade.
Here is a part of the lecture:
With any form of international trade it is essential to ensure that payment will
be received in accordance with the terms of the underlying commercial
contract. The most secure and established methods of settling international
trade transactions are:
• by documentary letters of credit and
• by documentary collection bills.
Documentary letters of credit are opened by the importer's bank with a bank
in the exporter's country, usually the importing bank's correspondent in the
exporting country. Exporters submit to the bank in their country all the
shipping, insurance and other documents specified in the letter of credit issued
by the importer's bank. If the documents are in order the bank in the exporting
country will credit the exporters with the proceeds. The proceeds are reim-
bursed-by the importer's bank in due course.
Documentary collection bills are presented to the importer's bank or its
correspondent by the exporters together with all the shipping, insurance and
other documents, specified in the contract. If the documents are in order the
importers instruct their bank to pay and they collect the shipping documents
then.
There are a few ways of transferring money from bank to bank. In the recent
past these ways were:
• mail transfers and
• telegraphic transfers.
Now these two types of messages are practically replaced by SWIFT
messages. SWIFT stands for the Society for Worldwide Interbank Financial
Telecommunication. It is a network serving now more than 3,000 banks in
about 100 countries. It speeds up payment messages between banks immensely.
If sending and receiving banks are both 'logged-in', a message can be delivered
in under 20 seconds. Over 1 million messages are sent every day via the
computers of SWIFT and its member banks.
The role of correspondent banks is permanently growing. They facilitate and
expedite international payments. A correspondent bank is one which carries a
deposit balance for another bank located in another city or country and engages
in an exchange of services with that bank.
1. Insert prepositions: ... Monday morning the participants listened... the lecture... payments..
international trade.
It is essential to ensure that payments will be received ... terms and
conditions... the contract.
The most secure methods are payments.. documentary letters... credit and. .
documentary collection bills.
Documentary letters. credit are opened... a bank.. the exporter's country.
Exporters submit ... the bank all the shipping documents.
If the documents are... order the bank will credit the exporter... the proceeds.
Documentary collection bills are presented... the importer's bank.
... the recent past there were two ways... transfer! ing money... bank... bank.
2. Translate the parts of the text speaking about: documentary letters of credit
documentary collection bills.
3. Translate into Russian: the receiving bank
the sending bank
if the banks are logged in...
It carries a deposit balance for another bank.
It carries a deposit balance for another bank located in another city or
country.
The correspondent bank engages in an exchange of services with that
bank
4. Complete as in the text: SWIFT stands for the Society...
It's a network serving... banks... countries.
It speeds up payment messages between...
If. . banks are logged-in a message can be delivered...
Over one million... via computers of SWIFT and...
A correspondent bank is one which carries...
5. Find English equivalents in the text: платеж по документарному аккредитиву —
платеж по документарному инкассо —
представить документы в банк —
открыть аккредитив в банке —
перевести средства —
отправить сообщение по СВИФТ —
банк-корреспондент —
Это ускорит платеж. —
6. Sum up what the text said about: SWIFT and SWIFT messages
correspondent banks
7. Make short dialogues as in the example: • Example letters of credit
— The information on letters of
credit is not very clear, is it?
— I agree with you here. It is
not clear at all. (or)
— I can't agree with you I'm
afraid. Everything is absolutely
clear.
collection bill
SWIFT correspondent banks
payments bank transfers
8. Role plays. • Imagine you are one of the participants of the Group. Ask the lecturer a
few questions about:
documentary letters of credit
documentary collection bills.
• Imagine you work at a SWIFT member bank. Make a short speech
introducing yourself and also speak about the high technical level of services
offered by your bank.
Text 2.Mass media
The British are a nation of newspaper readers. Many of them have a daily
paper delivered to their home just in time for breakfast.
British newspapers can be divided into two groups: quality and popular.
Quality newspapers are more serious and cover home and foreign news
thoughtfully while the popular newspapers like shocking, personal stories as
well as some news. These two groups of newspapers can be distinguished easily
because the quality papers are twice the size of the popular newspapers.
• Quality daily newspapers: The Times
The Guardian
The Daily Telegraph
The Financial Times
The Independent
• Quality Sunday newspapers: The Sunday Times
The Observer
The Sunday Telegraph
• Popular daily newspapers: The News of the World
The People
The Mail on Sunday
The Sunday Mirror
The Sunday Express
British newspapers are often associated with Fleet Street, located in
Westminster City of London. Fleet Street was the home of the nation's
newspapers till the recent past. But not long ago practically all the newspapers
moved their headquarters to Docklands, a newly developed business centre in
the eastern part of London. Only two newspapers The Daily Express and The
Daily Telegraph are still in Fleet Street. However, people still say 'Fleet Street'
to mean 'the press'.
Watching television is one of the great British pastimes! Broadcasting in the
United Kingdom is controlled by the British Broadcasting Corporation (ВВС)
and the Independent Broadcasting Authority (IBA). The ВВС receives its
income from the Government, but the private companies controlled by the IBA
earn money from advertising. The ВВС has two TV channels. The IBA is
responsible for looking after the regional independent TV companies who
broadcast their own programmes and those they have bought from other
regions.
National radio is controlled by the ВВС, and listeners can choose between
four stations. There are many local stations, some private and some run by the
ВВС. Their programmes consist mainly of music and local news.
1. Insert articles: ... British are... nation of newspaper readers.
Many of them have... daily paper delivered to their home.
Fleet Street was... home of... nation's newspapers till... recent past.
Docklands is... newly developed business centre in... eastern part of London.
... Financial Times is widely read by businessmen.
Watching television is one of... great British pastimes. Broadcasting in...
United Kingdom is controlled by... ВВС and... IBA.
... ВВС receives its income from... government.
... private companies controlled by... IBA earn money from advertising.
2. Insert prepositions:
The IBA is responsible... looking... the regional independent TV companies.
They also broadcast programmes they have bought... other regions.
National radio is controlled... the ВВС.
Listeners can choose... four stations.
Some local stations are run... the ВВС.
Their programmes consist mainly... music and local news.
3. Sum up what the text said about: • English newspapers
• the ВВС
• the IBA
Find English equivalents in the text: Английские газеты можно разделить на две группы.
Эти две группы можно легко отличить друг от друга
Английские газеты часто ассоциируют с Флит стрит
Радио Англии контролирует Би-Би-Си.
4. Complete as much as you remember: • The British are a nation...
Many of them have ... delivered.
British newspapers can be divided...
Quality newspapers .. while popular newspapers
These two groups... distinguished... British newspapers are often associated...
Fleet Street was the home...
But not long ago. . Docklands
Only... Fleet Street.
However... to mean 'the press'.
• Watching .. pastimes
Broadcasting... the ВВС and... the IBA
The ВВС receives... but... advertising .
The ВВС... channels.
• National radio is controlled... and... four...
There are many local... private... the ВВС.
Their programmes consist...
5. Translate into Russian the sentence starting with:
'The IBA is responsible....'.
6. Role play
Imagine you are speaking with an English businessman. Ask him a few
questions about:
• English newspapers
• English radio
• English television programmes
Tell him what television programmes you like.
SBERBANK
Sberbank (Savings Bank of the Russian Federation) is the undisputed leader
of the Russian banking industry, accounting for over a quarter of national banking
assets. Established in 1841 it gained its present status of an open joint-stock
company in 1991. The General License of Sberbank allows it to operate as a
universal commercial bank in every segment of the financial market, providing its
customers with the full range of banking services.
The Bank’s history of more than 160 years is closely related to the
economic and social development of the country. Numerous political and
economic shifts affected the Bank but its role as the major provider of funds to the
national economy through channeling deposits and its main emission of providing
banking services for all layers of the population have always remain unchanged.
Today Sberbank is a universal commercial bank, offering the widest range
of banking services, having a stable customer base and efficiently operating
practically on all segments of the financial market. Sberbank through its unique
network of over 20,000 branches provide banking services across the country in
11 time zones to over 1.3 million corporate customers and operates 250 million
retail accounts.
Backed by stable financial results, solid background and fine track-record
Sberbank stands out from other financial and banking institutions. Sberbank
accounts for 29% over banking assets, 62% of retail deposits and 17% of
corporate funds in Russia. The share of retail and corporate landing exceeds 50%
and 32% respectively. Notwithstanding growing competition and rapid progress
of the banking sector Sberbank retains its stable market position and leadership in
the Russian banking system.
Sberbank is universally recognized as number one in Russia, being the Bank
of the Year 2004 (The Banker, 2004), and ranked the first in CEE and 152nd
in the
world (The Banker, 2004), the first on the Banker’s Top 1000 banks from 27
transition countries, and 381st among the largest 2000 world companies (Forbes,
2004).
The Bank follows its 5-year Development Concept guidelines and its
success is achieved by meeting the Concept targets and by following global
banking trends, full realization of its market potential and business success of its
clients.
Questions:
1. When was Sberbank established?
2. Now it is an open joint-stock company, isn’t it?
3. Is it number one in Russia?
4. How many branches does Sberbank have?
5. What is the bank’s rating in Russia, in CEE, and in the world?
6. Who audits Sberbank’s financial statements?
7. The bank follows the global banking trends, does it?
UNESCO
UNESCO is the United Nations Educational, Scientific and Cultural
Organization (UNESCO). It was founded on 16 November 1945. Education,
Social and Natural Science, Culture and Communication are the means to a far
more ambitious goal: to build peace in the mind of men.
Today, UNESCO functions as a laboratory of ideas and a standards-setter to
forge universal agreements on emerging ethical issues. The Organization also
serves as a clearinghouse – for the dissemination and sharing of information and
knowledge – while helping Members States to build their human and institutional
capacities in diverse fields.
In short, UNESCO promotes international co-operation among its 191
Member States and six Associate Members in the fields of education, science,
culture and communication.
In 2005 UNESCO is working to create the conditions for genuine dialogue
based upon respect for shared values and the dignity of each civilization and
culture.
This role is critical, particularly in the face of terrorism, which constitutes
an attack against humanity. The world urgently requires global visions of
sustainable development based upon observance of human rights, mutual respect
and the alleviation of property, all of which lie at the heart of UNESCO’s mission
and activities.
Questions:
1. What is UNESCO?
2. When was UNESCO founded?
3. What is the main goal for UNESCO establishment?
4. How many members are there in UNESCO today?
The Financial System
The financial system of a developed country is a network of financial
institutions comprising organizations carrying out and regulating financial
activities, the ministry of finance, the treasure, the central bank, the tax
service, stock and currency exchanges.
Financial activities embrace budgeting, financing, investment, banking,
taxation and insurance. Financial assets flow in the system from savers, who
act as sources of funds, to borrowers, who use them. Savers and borrowers in
the system are linked by financial intermediaries – banks, finance, investment
and insurance companies. Banks occupy a central place any financial system.
Historically the heart of financial service industry in Britain has been
located in the famous ―Square Mile‖ in the City of London. The City is one of
the largest financial centers in the world.
There are more overseas banks in the City than in many other financial
centers. The banking sector in Britain accounts for about a fifth of total
international bank lending.
The world’s largest financial markets – the London Stock Exchange, the
Foreign Exchange Market, the Financial Futures and Options Market,
eurobond
and eurocurrency markets, the world’s largest international insurance market –
are also located there.
Read and translate the text, answer the questions.
Text. Partnerships
A partnership is a business that is owned and controlled by two or more
people.
Small retail stores, farms and construction companies are often organized as
partnerships. People in service occupations such as doctors, lawyers, accountants,
and photographers also form partnerships. Many of these partnerships may have
started as sole proprietorships. A partnership begins when two or more people
agree to operate a business together. Partnership can be general or limited. In
order to avoid later conflicts, the partners usually formulate a written agreement
called a partnership contract. A partnership contract outlines the distribution of
profits and losses.
18 .A partnership s a business that is owned and controlled by …..
a. one man
b. two or more people
c. 10 or 100 people
19. Why partners usually formulate a partnership contract?
a. In order to avoid later conflict
b. To have more shares
c. To cheat each other
20. Partnership can be ….
a. individual
b. general or limited
c. limited
WITHDRAWALS
Withdrawals (or leakages) are that part of the circular How, which are not
passed on as spending with UK firms. This is income, which individuals, firms or
governments take out of the circular flow with the likely result that the level of
economic activity in the economy declines. The three forms that withdrawals can
take arc:
Savings
Imports
Taxation
Savings. Both businesses and individual citizens can take the decision not to spend all of
the income that they receive. A number of factors are thought to determine the
level of savings at any one time. Interest rates obviously influence the saver's
decision since they represent the return on his or her savings. Many economists
believe that decisions to save arc taken in response to periods of economic
uncertainty: the more worried people arc about interest rates, job security and so
on, the more they arc likely to save. Alternatively, there is evidence that when
money is losing value quickly, as in a period of inflation, people tend to purchase
consumer durable goods such as televisions and washing machines.
Another factor is social change. Previous generations placed great store by
saving in order to carry out major purchases; this is less common today perhaps
due to the ready availability of credit.
Imports. You will know that expenditure by UK inhabitants on goods and services
imported from abroad -will remove those funds from the domestic circular flow
and will cause a decrease in the level of economic activity. Periodically, the UK
has spent too freely on imports and earnings from exports have been insufficient
to cover this. Many factors encourage us to purchase imports: some are
favourable to the economy in the long term, whilst others are harmful. If imports
of raw materials increase due to the growth of a domestic industry, then this
indicates an expanding economy, which should sell more exports in the future in
order to pay for the increased expenditure. However, if the imports are the
consequence of UK citizens preferring foreign goods on grounds of, for example,
price or quality, then the impact may be harmful as jobs are lost in domestic
industries.
Taxation. Funds are withdrawn from the circular flow in the form of taxation by the
government. It levies two types of tax:
Direct taxes, such as income tax, corporation tax (on profits) and other taxes
on income or wealth;
Indirect taxes, such as VAT and customs and excise duties, which are levied on
spending by all of us;
If the authorities withdraw funds through taxation and then fail to spend this tax
revenue, the circular flow will reduce the level of activity in the economy.
Taxation policy has been substantially altered by the Conservative government
in the 1980s and early 1990s. It has reduced direct taxes because of the belief that
taxation of this kind reduces the incentive to work and so dampens the spirit of
enterprise in the economy. Indirect taxes, such as VAT, have been increased to
make up for some of the revenue lost from direct taxes. The government has thus
transferred the tax burden from direct to indirect taxes. The total burden of
taxation has hardly altered.
I. Suggest the Russian equivalents
withdrawals, which are not passed on as spending with UK firms; a number of
factors are thought to determine the level of savings; job security; another factor
is social change; generations placed great store by saving; will remove those
funds from the domestic circular flow and will cause a decrease; direct (indirect,
corporation, income) taxes; the tax revenue; taxation of this kind reduces the
incentive to work and so dampens the spirit of enterprise; the tax burden
II. Replace the parts in italics by synonyms
with the likely result that...; decisions are taken in response to economic
uncertainty; alternatively; consume durable goods; UK Inhabitants; if the
authorities fail to spend this tax revenue; will cause a decrease on the level of
economic activity; earnings from exports have been insufficient; if imports
increase due to the growth of industry; substantially; because of the belief that.
III. Fill in the gaps with the words and expressions from the text
1. Interest rates influence the saver's decision since they represent __ on his
savings.
2. Previous generations __ saving in order to cany out major purchases.
3. Expenditures on goods and services imported- from abroad __ those funds
from __ and will cause __ in the level of economic activity.
4. If imports of raw materials increase due to the growth of __, then this
indicates __.
5. Funds are withdrawn from the __ by the government, which __ two types of
tax.
6. Indirect taxes include VAT and __.
7. Direct taxes reduce __ to work and so dampen __ in the economy.
8. The government has transferred __ from direct to indirect taxes.
IV. Find in the text English equivalents for the following
доходы от сбережений; очевидно, что...; подталкивать, побуждать; в конце
концов; это означает рост экономики; на том основании, что; налог на
добавленную стоимость; акцизный сбор; Восполнять
V. Find English explanations
the return on one's savings; taxes (direct, indirect, income, corporation, on
wealth, VAT); excise duties; the tax revenue
VI. Answer the questions
1. What are withdrawals? Name their forms.
2. When do people decide to save?
3. What is the reason for purchasing imports?
4. Why can buying imports be harmful?
5. What are direct and indirect taxes?
6. Why did the Conservative government reduce direct taxes in the 1980s and
increase indirect ones?
7. Make conclusions from the Circular Flow Model. VII. Translate into
English using all the active possible
1. В ответ на увеличение правительством налогов предприниматели
приняли решение поднять цены на потребительские товары. Подобное
налогообложение явно не способствует развитию торговли.
2. Считается, что на решение покупать или не покупать импортные товары
влияет целый ряд факторов: цены, качество и т. д.
3. Выпуская хорошие товары, предприниматели побуждают население
покупать их, а не откладывать деньги, что может привести к падению
уровня экономической активности.
4. Многие люди, пытавшиеся получить большой процент со своих денег,
положенных на депозит в разные сомнительные банки, оказались
обманутыми.
5. В некоторых странах акцизный сбор с продажи алкогольных напитков
является очень доходной статьей.
MARKETING
Marketing includes all the business activities connected with the movement of
goods and services from producers to consumers. Sometimes it is called distribution. On
the one hand, marketing is made up of such activities as transporting, storing and selling
goods and, on the other hand, a series of decisions you make during the process of
moving goods from producer to user. Marketing operations include product planning,
buying, storage, pricing, promotion, selling, credit, traffic and marketing research.
The ability to recognize early trends is very important. Producers must know
why, where, for what purpose the consumers buy. Market research helps the producer to
predict what the people will want. And through advertising he attempts to influence the
customer to buy. Marketing operations are very expensive. They take up more than half
of the consumer's dollar. Thе trend in the USA has been to high mass consumption. The
construction of good shopping centres has made goods available to consumers. It
provided a wide range of merchandise and plenty of parking facilities.
1. Ответьте на вопросы по тексту:
1. What does marketing mean?
2. What activities does marketing consist of?
3. What do marketing operations include?
MONEY AND BANKING
Money and its Functions. Although the crucial feature of money is its acceptance as the means of payment
or medium of exchange, money has other functions. It serves as a standard of
value, a unit of account, a store of value and as a standard of deferred payment.
We discuss each of the functions of money in turn.
The Medium of Exchange. Money, the medium of exchange, is used in one-half of almost all exchange.
Workers exchange labour services for money. People buy and sell goods in
exchange for money. We accept money not to consume it directly but because it
can subsequently be used to buy things we do wish to consume. Money is the
medium through, which people exchange goods and services.
To see that society benefits from a medium of exchange, imagine a barter
economy.
A barter economy has no medium of exchange. Goods are traded directly or
swapped/or other goods.
In a barter economy, the seller and the buyer each must want something the
other has to offer. Each person is simultaneously a seller and a buyer. In order to
see a film, you must hand over in exchange a good or service that the cinema
manager wants. There has to be a double coincidence of wants. You have to find a
cinema where the manager wants what you have to offer in exchange.
Trading is very expensive in a barter economy. People must spend a lot of time
and effort finding others with whom they can make mutually satisfactory swaps.
Since time and effort are scarce resources, a barter economy is wasteful. The use
of money – any commodity generally accepted in payment for goods, services,
and debts – makes the trading process simpler and more efficient.
Other Functions of Money. Money can also serve as a standard of value. Society considers it convenient to
use a monetary unit to determine relative costs of different goods and services. In
this function money appears as the unit of account, is the unit in which prices are
quoted and accounts arc kept.
In Russia prices are quoted in roubles; in Britain, in pounds sterling; in the
USA, in US dollars; in France, in French francs. It is usually convenient to use the
units in which the medium of exchange is measured as the unit of account as well.
However there are exceptions. During the rapid German inflation of 1922 – 1923
when prices in marks were changing very quickly, German shopkeepers found it
more convenient to use dollars as the unit of account. Prices were quoted in
dollars even though payment was made in marks, the German medium of
exchange.
The situation in Russia nowadays reminds of that of in Germany.
Money is a store of value because it can be used to make purchases in the
future.
To be accepted in exchange, money has to be a store of value. Nobody would
accept money as payment for goods supplied today if the money was going to be
worthless when they tried to buy goods with it tomorrow. But money is neither
the only nor necessarily the best store of value. Houses, stamp collections, and
interest-bearing bank accounts all serve as stores of value. Since money pays no
interest and its real purchasing power is eroded by inflation, there are almost
certainly better ways to store value.
Finally, money serves as a standard of deferred payment or a unit of account
over time. When you borrow, the amount to be repaid next year is measured in
pounds sterling or in some other hard currency. Although convenient, this is not
an essential function of money. UK citizens can get bank loans specifying in
dollars the amount that must be repaid next year. Thus the key feature of money is
its use as a medium of exchange. For this, it must act as a store of value as well.
And it is usually, though not invariably, convenient to make money the unit of
account and standard of deferred payment as well.
Different Kinds of Money. In prisoner-of-war camps, cigarettes served as money. In the 19th century
money was mainly gold and silver coins. These are examples of commodity
money, ordinary goods with industrial uses (gold) and consumption uses
(cigarettes), which also serve as a medium of exchange. To use a commodity
money, society must either cut back on other uses of that commodity or devote
scarce resources to producing additional quantities of the commodity. But there
are less expensive ways for society to produce money.
A token money is a means of payment whose value or purchasing power as
money greatly exceeds its cost of production or value in uses other than as
money.
A $10 note is worth far more as money than as a 3x6 inch piece of high-quality
paper. Similarly, the monetary value of most coins exceeds the amount you would
get by melting them down and selling off the metals they contain. By collectively
agreeing to use token money, society economizes on the scarce resources required
to produce money as a medium of exchange. Since the manufacturing costs are
tiny, why doesn't everyone make $10 notes?
The essential condition for the survival of token money is the restriction of the
right to supply it. Private production is illegal.
Society enforces the use of token money by making it legal tender. The law
says it must be accepted as a means of payment.
In modem economies, token money is supplemented by 10 U money.
An IOU money is a medium of exchange based on the debt of a private firm or
individual.
A bank deposit is IOU money because it is a debt of the bank. When you have a
bank deposit the bank owes you money. You can write a cheque to yourself or a
third party and the bank is obliged to pay whenever the cheque is presented. Bank
deposits are a medium of exchange because they are generally accepted as
payment.
I. Suggest the Russian equivalents
exchange labour services for money; you must hand over in exchange a good or
service; a double coincidence of wants; spend a lot of time and effort;
make mutually satisfactory swaps; a barter economy is wasteful; commodity
generally accepted in payment for goods; prices are quoted and accounts are kept;
the rapid German inflation; its purchasing power is eroded by inflation;
it's usually but not invariably convenient; cut back on other uses; exceeds its cost
of production; by collectively agreeing; the survival of token money; society
enforces the use of token money; token money is supplemented by IOU money;
interest-bearing bank accounts
II. Replace the parts in italics by synonyms
sometimes payment can be put off till later, the vital feature of money; its
purchasing power is worn away; the money is without value, it is not always
convenient; time and effort are rare resources; private production of money is
against the law
III. Find in the text opposites to the following words and expressions
take away; reject; planned event; in a minor way; increase; is less than;
separately; very large; be under no compulsion to; public
IV. Fill in the gaps with the words and expressions from the text
1. The crucial feature of money is its acceptance as __ or __.
2. People buy and sell goods __ for money.
3. In a barter economy goods are traded directly or __ other goods.
4. People must spend a lot of __ finding others with whom they can make
mutually __.
5. Society considers it convenient to use __ to determine __ of different
goods and services.
6. The unit of account is the unit in which prices are __ and __ are kept.
7. During the rapid German inflation German shopkeepers found it __ to use
dollars as __.
8. Money is a store of value because it can be used __.
9. Nobody would accept money as payment for goods supplied today if the
money was going __.
10. Since money __ and its real __ power __ by inflation, there are almost
certainly better ways to store value.
11. UK citizens can get bank loans __ the amount that __ next year.
12. When you borrow, the amount to be repaid next year is measured in __.
13. __ are ordinary goods with __ (gold) and __ (cigarettes), which also serve as
a medium of exchange.
14. To use commodity money, society must either __ other uses of that
commodity or devote __ to producing __ of the commodity.
15. A token money is a means of payment whose __ as money greatly __ its
cost of production or value in uses other __.
16. By __, society economizes on the scarce resources required to produce
money as __.
17. The essential condition for the survival of token money is __ to supply it.
18. Society enforces the use of token money by making it __.
19. In modem economies, token money __ by __.
20. An IOU money is a medium of exchange based on __ 1.
21. __ is IOU money because it is a debt of the bank.
V. Find in the text English equivalents for the following основная (ключевая)
черта (2 варианта); средство платежа; средство обращения; мера стоимости;
средство сбережения (средство сохранения стоимости); единица учета;
средство погашения долга; в обмен на; может быть впоследствии
использовано; обмениваться товарами и услугами;
бартерная экономика; измерять(ся); обесцененный; платить проценты;
покупательная способность; промышленное использование; потребитель-
ское использование; деньги – товар; денежные знаки (символические
деньги); денежная стоимость; ограничение права; вклад в банке; банковская
ссуда; законное платежное средство; долговое обязательство
VI. Explain in English
double coincidence of wants; deferred payment; medium of exchange;
purchasing power; monetary value; legal tender; IOU
VII. Answer the questions
1. Why do people accept money?
2. Dwell on the functions of money.
3. Dwell on different kinds of money.
4. What's a barter economy? Why is trading expensive in a barter economy?
5. What currency can be used as the unit of account? Speak on the current
situation in Russia.
6. What does IOU stand for?
VIII. Translate into English using all the active possible
1. Существует несколько функций денег. Во-первых и прежде всего,
деньги являются средством платежа, или обращения; деньги можно ис-
пользовать при покупке и продаже товаров и услуг. Деньги выступают
также мерой стоимости.
Деньги служат средством сбережения. Поскольку деньги являются
наиболее ликвидным товаром, то есть таким, который можно без проблем
продать, то они являются очень удобной формой хранения богатства.
2. Деньги, которые, в сущности, являются долговыми обязательствами
государства, коммерческих банков и сберегательных учреждений, имеют
стоимость благодаря товарам и услугам, которые приобретаются за них на
рынке.
Деловое письмо на английском языке.
Types of business letter:
Реферирование газетной статьи.
The Plan of Rendering Newspaper Article
1. The headline of the article is ... (The article is headlined ..., The headline of the article
I've read is...)
2. The author of the article is...
3. The article is taken from the newspaper...
4. The central idea of the article is about... (The main idea of the article is... the article is
devoted to... the article deals with... the article touches upon... the purpose of the article
is to give the reader some information on... the aim of the article is to provide a reader
with some material on...)
5. Give a summary of the article (no more than 10-20 sentences).
6. State the main problem discussed in the article and mark off the passages of the
article that seem important to you.
7. Look for minor peculiarities of the article.
8. Point out the facts that turned out to be new for you.
9. Look through the text for figures, which are important for general understanding.
10. State what places of the article contradict your former views.
11. State the questions, which remained unanswered in the article and if it is possible
add your tail to them. 12. Speak on the conclusion the author comes to.
13. Express your own point of view on the problem discussed.
Expressions to be used: 1.The article is headlined…
2. The author of the article is…
3. It was published in…
4. The article is concerned with …
5. The article deals with…
6. The subject of the article is…
7. At the beginning of the article the author describes…
8. To depict, to dwell (up)on, to touch (up)on, to explain, to introduce, to mention, to
recall, to characterize, to analyze, to comment on, to enumerate, to point out, to
emphasize, to stress, to underline, to generalize about, to criticize, to make a few critical
remarks on, to reveal, to expose, to accuse, to blame, to condemn, to mock smth, to
ridicule, to praise, to give a summary of, to give one’s account of…
9. The article (the author) begins with a (the) description of…
10. By mentioning, the analysis of, the summary of, a comment on, a review of, an
account, characterization of, one’s opinion of/about, one’s recollection of, some (a few)
critical remarks about (of, concerning…), the accusation of, the generalization of…
11.The article opens with…
12. Then (after that, further on, next) the author passes on to, goes on to say that, gives a
detailed (thorough) analysis (description)…
13. In conclusion the author…
14. The article ends with…
15. At the end of the article the author draws the conclusion that…
16.We find the conclusion that…
17. To finish the article the author describes…
Expressions to be used: The article is headlined… The author of the article is… It was published in… The article is concerned with … The article deals with… The subject of the article is… At the beginning of the article the author describes… To depict, to dwell (up)on, to touch (up)on, to explain, to introduce, to mention, to recall, to characterize, to analyze, to comment on, to enumerate, to point out, to emphasize, to stress, to underline, to generalize about, to criticize, to make a few critical remarks on, to reveal, to expose, to accuse, to blame, to condemn, to mock smth, to ridicule, to praise, to give a summary of, to give one’s account of… The article (the author) begins with a (the) description of… By mentioning, the analysis of, the summary of, a comment on, a review of, an account, characterization of, one’s opinion of/about, one’s recollection of, some (a few) critical remarks about (of, concerning…), the accusation of, the generalization of… The article opens with… Then (after that, further on, next) the author passes on to, goes on to say that, gives a detailed (thorough) analysis (description)… In conclusion the author… The article ends with… At the end of the article the author draws the conclusion that… We find the conclusion that… To finish the article the author describes…
Useful expressions 1. The author starts by telling the reader about... 2. According to the text... 3. The author stresses... 4. Further the author reports that... 5. To all appearances... 6. I want to single out the key points on which the article is based. 7. In conclusion I want to add... 8. Let's look through the text for figures, dates (or data) which are very important for the general understanding the problem discussed. 9. I want to point out the following facts that turned out to be new for me. 10. The central idea can be worded in the following way. 11 .Then I'm going to state the main problem discussed in the article. 12.The most widespread opinion is... 13.1t's extremely hard to predict...
14.Needless to say that... 15.As far as can be judged from the press... 16.Different sources say that... 17. The article contains a lot of key, important words (terms). 18. The article is pretty-packed, expressive, and very emotional; contains (very) important facts. 19. The essence of news is... 20. to have one's fingers on the pulse of current events, public opinion; 21. to appeal to a wide readership; 22.news of genera] interest 23.The article expresses (doesn't express) the opinion of the author; it just states the facts. 24. The information is very actual and important not only for... but for...(average men). 25. As for me, I'm sure that...
99
Mobile Network Tele2 Attracts 150,000 Customers in First Week in Moscow
The Moscow Times Oct. 30 2015 15:48 Last edited 15:49
Denis Abramov / Vedomosti
Discount mobile operator Tele2 has attracted 150,000 customers since it launched in
Moscow on Oct. 22, the Interfax news agency reported Friday. From Oct. 22 to Oct. 29, Tele2 attracted 150,000 subscribers in Moscow and the Moscow
region, company spokesman Konstantin Prokshin told Interfax. During the first three days after the launch, the mobile operator sold 116,000 SIM cards,
Interfax reported. In the following four days the pace slowed, and from Oct. 25 to Oct. 29, Tele2 got 34,000 new subscribers, according to the news agency.
Tele2, which was already present in more than 60 Russian regions, has opened 400 stores in Moscow and the Moscow region, as well as selling its SIM cards via cell phone retailers such as Yevroset and Svyaznoi.
Tele2 has launched 3G and 4G networks in Moscow, but not GSM, meaning it is only available to smartphone users.
100
4.Информационное обеспечение дисциплины
4.1. Обеспеченность основной учебной литературой
№
п/п
Автор издания Название Место, год издания,
издательство
1. Бонк Н.А.,
Котий Г.А.,
Лукьянова Н.А.,
Памухина Л. Г.
Учебник английского
языка. Часть 1,2
Москва, 2010,
«ДЕКОНТ+» - «ГИС»,
637 с.
2. Голованев В.В.
Английский для
экономистов. Учебное
пособие для студентов
ВУЗов.
Минск, 2009,
издательство
«ТетраСистемс», 144с.
3. Евсюкова Т.В.,
Локтева С.И.
Английский язык:
учебник для
экономических
специальностей.
Флинта; МПСИ, Москва,
2011 г.
4. Иваненко Т.И. Английский язык:
Практикум по
разговорной речи
Петропавловск-
Камчатский:
КамчатГТУ, 2009, стр.
157
5. Коноваленко Ж.Ф. Язык общения.
Английский для
успешной
коммуникации.
КАРО, Санкт-
Петербург, 2009 г.
6. Коптюг Н.М. Деловое общение на
английском языке для
начинающих:
телефонные
переговоры, деловая
переписка, прием
посетителей.
Сибирское
университетское
издательство,
Новосибирск, 2009 г.
7. Любимцева С. М.
Английский язык для
студентов финансово-
экономических
специальностей.
Москва, 2010 г.
8. Полякова Т.Ю. Английский язык для
диалога.
М., 2010 г.
9.
Incredible English.
Teacher's book. №1
Oxford, 2009.
10. Incredible English.
Teacher's book. №2
Oxford, 2009.
101
11. Incredible English.
Teacher's book. №3
Oxford, 2009.
12. Incredible English.
Teacher's book. №4
Oxford, 2009.
13. Incredible English.
Teacher's book. №5
Oxford, 2010.
14. English for life.
Beginner.
Oxford, 2009.
15. English for life.
Elementary.
Oxford, 2009.
16. English for life. Pre-
intermediate.
Oxford, 2009.
Словари
17. Андреев В.В.,
Алексеева О.Г.
Новый англо-
русский и русско-
английский
словарь
Москва, 2009, ООО
«Дом Славянской
книги», 700 с.
18. Ильина А.К. Язык СМИ: 500
«трудных» слов:
англо-русский
словарь
2-е. - М.: Флинта:
Наука, 2009, 232с.
19. Модестов В.С. Краткий словарь
трудностей
английского языка.
3-е издание
Москва, 2010, Русс. яз.
– Медиа, 626 c.
20. Мюллер В.К. Англо-русский
словарь
Рипол Классик, 2009,
894с.
21. 1 Шведов С.М. Новейший англо-
русский и русско-
английский
словарь
Минск, 2009, ООО
«Современная школа»,
960 с.
4.2 Обеспеченность учебно-методической литературой
№
п/п
Автор издания Название Место, год издания,
издательство
1. Александрова
Л.И.
Write effectively.
Пишем эффективно:
учебно-методическое
пособие
М.: Флинта, Наука, 2010,
стр. 184
2. Алексеева А.Г.
Английская
грамматика за 30
Восток-Запад, М., 2009 г.
102
дней: Учебное
пособие.
3. Бондаренко Л.П.,
Завьялова В.Л.,
Пивоварова
М.О., Соболева
С.М.
Basics of English
Phonetics. Основы
фонетики
английского языка:
учебное пособие
М.: Флинта: Наука, 2009,
152 с.
4. Вельчинская
В.А.
Грамматика
английского языка:
учебно-методическое
пособие
2-е. - М.: Флинта: Наука,
2011, 232с.
5. Ершова О.В.,
Максаева А.Э.
Английская
фонетика: От звука к
слову: учебное
пособие по развитию
навыков чтения и
произношения.
Флинта; Наука, Москва,
2011 г.
6. Зайцева Л.А.
Английский язык в
рекламе. Учебно-
методическое пособие
для экономистов.
Москва, 2009, «ФЛИНТА»,
120 с.
7. Кушникова Г.К. English. Free
Conversation: учебное
пособие.
Флинта; Наука, Москва,
2009 г.
8. Маврина Н.В.
Деловая переписка на
английском языке:
Учебное пособие.
АТиСО, Москва, 2009 г.
9. Магомедова К.М.
Учебно-методический
комплекс по
дисциплине
"Английский язык" для
специальности
"Финансы и кредит".
Махачкала, 2011 г.
10. Маслова Ж.Н.,
Татару Л.В.,
Балашова Т.А.
A New Highway to
English. Быстрый путь
к английскому : учеб.-
метод. пособие
М.: Флинта: Наука, 2009,
144с.
11. Миловидов В.А. Английский
разговорный язык.
Практическое
пособие по развитию
устной речи.
Астрель, ВКТ, 2010
103
12. Миньяр-
Белоручева А.П.
Учимся писать по-
английски :
Письменная научная
речь : учебное
пособие
1-е. - М.: Флинта: Наука,
2011, 128с.
13. Сиполс О.В. Develop Your Reading
Skills: Comprehension
and Translation
Practice. Обучение
чтению и переводу
(английский язык):
учебное пособие
М.: Флинта: Наука, 2010,
376с.
14. Филиппова М.М.
Деловое общение на
английском: Учебное
пособие.
Издательство МГУ,
Москва, 2010 г.
15. Яшина Т.А.,
Жаткин Д.Н.
English for Business
Communication.
Английский язык для
делового общения:
учебное пособие.
Флинта; НОУ ВПО
«МПСИ», Москва, 2009.
4.3. Обучающие видеокурсы и мультимедийные программы на CD
№
п\п.
Автор,
разработчик
Название Место, год
разработки, фирма-
разработчик
1. Драгункин А.Н. Самоучитель
английского языка
2009 (DVD, mp3)
2. Драгункин А.Н. Английский по
Драгункину
(видеокурс)
2009, (3 CD)
3. НМК Думай и говори по-
английски + English
course (Лингафонный
курс английского
языка)
НМК, 2010 (DVD)
4. Пол Пимслер
Английский для
русскоговорящих.
Метод Пимслера
Simon & Schuster audio,
2007, (MP3 + PDF)
5. Assimil Самоучитель
английского языка:
Английский без труда
Булжер Антони, 2009
(mp3+PDF)
104
сегодня для
русскоговорящих
6. Intellect Разговорный
Английский
(обучающий
видеокурс)
ЦУП Интеллект, 2010
(DVD)
7. Oxford English Oxford English Video.
Big City. Level 2
Oxford English, 2010
(DVD)
Мультимедийные обучающие программы
№
п\п
Автор,
разработчик
Название Место, год
разработки, фирма-
разработчик
1. Бизнессофт X-Polyglossum English.
Полный курс
английского языка
ООО «Бизнессофт»
2. Истрасофт «Профессор Хиггинс.
Английский без
акцента» 6.0
Компания Истрасофт
3. ЦКТ «Репетитор English» ЦКТ «Репетитор
Мультимедиа»
4. Auralog
Начинаю учить
английский
(Интерактивный курс
начального уровня)
Новый Диск, 2010 (ISO)
5. Digital Data Система переводов
документов Prompt
Export 7.0
Компания Digital Data
6. Prompt Коллекция словарей
для Prompt Export 7.0
Компания Промпт из
серии Digital Data
7. Scansoft Progon naturals speaking Компания Scansoft
8. Syracuse
Language Systems
Английский: Путь к
совершенству 2»
Компания Syracuse
Language Systems
9. Young Digital
Planet
Language in Use
Компания
Young Digital Planet
10. YDP Multimedia REWARD lntern@tive Компания YDP
Multimedia
105
Accounting, Audit & Finance Glossary
Abandonment (decommissioning,
dismantlement) costs
Затраты на ликвидацию (закрытие)
Abnormal (gains, losses) Необычные по размеру (прибыли, убытки)
Absorption costing Абсорбционное ценообразование
Acceptance sampling Приемлемая выборка
Account Счет
Account balance Сальдо по счету (остаток по счету)
Accounting Бухгалтерский учет
Accounting and review service Услуги по учету и проверке
Accounting base Базовые правила и методы учета
Accounting concept Концепция бухгалтерского учета
Accounting data Учетные данные
Accounting estimate Бухгалтерский расчет (бух.учет)
Оценочное значение (аудит)
Accounting income Учетная прибыль
Accounting method Метод учета
Accounting model Учетная модель, бухгалтерская модель
Accounting period Учетный период
Accounting policy Учетная политика
Accounting principle Принцип бухгалтерского учета
Accounting procedure Учетная процедура
Accounting profit Бухгалтерская прибыль
Accounting record Бухгалтерская, учетная запись
Accounting standard Стандарт учета
Accounting system Система бухгалтерского учета
Accounting treatment Порядок учета
Accounts / Financial Statements Финансовая отчетность
Accounts payable Кредиторская задолженность
Accounts receivable Дебиторская задолженность
Accrual basis Метод начисления
Accrual basis of accounting Учет по методу начисления
Accruals concept Принцип начисления
Accrued expenses Начисленные расходы
Accrued expenses payable Задолженность по начисленным расходам
Accrued liability Начисленное обязательство
106
Accrued revenue Начисленная выручка
Accumulated depreciation Накопленная амортизация
Accumulated loss Накопленный убыток
Accumulated profit Накопленная прибыль
Accumulating compensated absences Накапливаемые оплачиваемые отпуска
Accrued benefit valuation method Метод оценки причитающихся выгод
Acquiree Приобретенная, приобретаемая компания
Acquirer Компания-покупатель
Acquisition Приобретение, покупка
Acquisition accounting Учет приобретения
Acquisition costs Затраты на приобретение (бух.уч.)
Аквизиционные расходы (расходы по
привлечению страхователей) (бух.уч. в
страховании)
Active market Активный рынок
Actuarial assumption Актуарное допущение
Actuarial gains and losses Актуарные прибыль и убытки
Actuarial present value of promised retirement
benefit
Актуарная дисконтированная стоимость
причитающихся пенсий
Actuarial valuation Актуарная оценка
Actuarial valuation method Метод актуарной оценки
Add value Добавленная стоимость
Adequate control Адекватный контроль
Additional consideration Дополнительное возмещение
Additional paid-in capital Дополнительно оплаченная часть
акционерного капитала
Adjusted trial balance Скорректированный проверочный /
пробный баланс
Adjusting entry Корректирующая проводка
Adjusting event (after the balance sheet date) Корректирующее событие (после
отчетной даты)
Adjustment Корректировка
Administrative expenses Административные расходы
Advance Авансовые платежи, аванс, авансировать
Adverse opinion Отрицательное мнение
Advisory service Консультационные услуги
Aggregation Суммирование, обобщение
Agreed upon procedures Согласованные процедуры
107
Agreed upon procedures engagement Задание по выполнению согласованных
процедур
Agricultural activity Сельскохозяйственная деятельность
Agricultural inventories Запасы сельскохозяйственной продукции
AICPA (American Institute of Certified Public
Accountants)
Институт дипломированных бухгалтеров
США
Allocation Распределение, списание, отнесение
Allowance Оценочный резерв
Allowance for doubtful accounts Резерв по сомнительным долгам
Allowance for sampling risk Резерв на покрытие риска выборки
Allowed alternative method Разрешенный альтернативный подход
Allowed alternative treatment Допустимый альтернативный порядок
учета
Amortisation Амортизация
Amortization method Метод начисления амортизации
Amortisation period Срок амортизации
Amortised cost of a financial asset or financial
liability
Амортизируемая стоимость финансового
актива или финансового обязательства
Amount of inventories Величина запасов
Amount of shares issued Количество выпущенных акций
Amounts recognised in the balance sheet and
income statement
Суммы, признанные в балансе и отчете о
прибылях и убытках
Analytical procedure Аналитическая процедура
Annual lease costs Годовая стоимость аренды
Annual report Годовой отчет
Annuities Аннуитет
Anomalous error Нетиповая ошибка
Application control Прикладные средства контроля
Appraisal (of mineral reserves) Оценка (запасов полезных ископаемых)
Appraisal well Оценочная скважина
Appraised value Оценочная стоимость
Appropriateness Уместность
Appropriation accounting Учет путем распределения
Area of interest Перспективная территория
Area of interest accounting Учет в разрезе перспективных территорий
Arm’s length transaction Сделка между независимыми друг от друга
сторонами
Asking price Цена предложения
Assertion Утверждение
Assess Оценка
Asset Актив
108
Asset exchanged at a loss (at a gain) Актив, обмененный с убытком (с
прибылью)
Assets held by a long-term employee benefit
fund
Активы в распоряжении фонда
долгосрочных выплат сотрудникам
Assistance Помощь, содействие
Assistant Ассистент (аудитора)
Associate Ассоциированная компания
Assurance Уверенность
Assurance engagement Задание по подтверждению достоверности
информации
Assurance service Услуги по предоставлению заключения в
отношении финансовой информации
At cost По себестоимости, по первоначальной
стоимости
Attendance Присутствие
Attestation Аттестация
Attribute sampling Атрибутивная выборка
Audit Аудит
Audit adjustment Аудиторская корректировка
Audit analytical review Аналитические процедуры проведения
аудита
Audit committee Комитет по аудиту
Audit contract Договор оказания аудиторских услуг
Audit evidence Аудиторское доказательство
Audit firm Аудиторская фирма
Audit objective Цели аудита
Audit plan План аудита
Audit procedures Процедуры аудита
Audit program Программа аудита
Audit risk Аудиторский риск
Audit sampling Аудиторская выборка
Audit team Аудиторская команда
Auditing Standards Board Совет по стандартам аудита
Auditor Аудитор
Auditor's association Причастность аудитора
Auditor's opinion Аудиторское мнение
Auditor’s responsibility Ответственность аудитора
Authorisation Разрешение
Available-for-sale financial assets Финансовые активы, имеющиеся в наличии
для продажи
109
Average cost Средняя стоимость, средние затраты
Backup Дублирование
Balance between benefit and cost Соотношение между выгодами и
затратами
Balance sheet Бухгалтерский баланс
Balance sheet date Отчетная дата
Balance sheet liability method Метод обязательств по балансу
Balance Сальдо (остаток)
Balancing item Статья, по которой выводится остаток
Bank Банк
Bank overdraft Банковский овердрафт
Bankrupt Банкрот
Bankruptcy Банкротство
Barrels-of-oil equivalent Эквивалент в баррелях нефти
Base stock Метод базовых запасов
Basic accounting equation Основное балансовое равенство
Basic earnings per share Базовая прибыль на акцию
Beginning inventory Запасы на начало периода
Benchmark Основной подход
Benchmark treatment Основной порядок учета
Beneficiary Выгодоприобретатель
Benefit Выгода, польза, выплата
Bill of lading Накладная, коносамент
Binding sale agreement Соглашение о продаже, имеющее
обязательную силу
Biological asset Биологический актив
Biological transformation Биотрансформация
Block or group or «book» of policies Блок, группа или «журнал учета» полисов
Bonds payable Облигации к оплате
Bonus Бонус, дополнительная выплата,
премиальные
Bonus plan Схема премиальных выплат
Book value (Carrying amount) Балансовая стоимость (Учетная
стоимость)
Book value of a liability Балансовая стоимость обязательства
Book value of an asset Балансовая стоимость актива
Borrowing costs Затраты по займам
110
Borrowings Заемные средства
Bottom hole contribution Вклад в покрытие затрат на забой
скважины
Break-up basis Метод учета в условиях срочной
реализации имущества
Broker's commission Комиссионное вознагражление брокеру
Business combination Объединение бизнеса
Business segment Хозяйственный сегмент
By-product Побочный продукт
Call option Опцион покупателя
Cancel supporting documents Аннулирование первичной документации
Capability to change Способность к изменению
Capital Капитал
Capital asset Капитальный (внеоборотный) актив
Capital expenditures Капитальные затраты
Capital lease Аренда основных средств
Capital maintenance Поддержание капитала
Capital stock Акционерный капитал
Capital surplus Добавочный капитал
Capitalisation of interest Капитализация процентов
Capitalised costs Капитализируемые затраты
Carried interest (carrying arrangement) Полупассивное долевое участие
(договоренность о «полупассивном»
долевом участии в добыче полезных
ископаемых)
Carryforward of unused tax credit Перенос неиспользованных налоговых
кредитов на будущий период
Carrying amount (Book value) Учетная стоимость (балансовая
стоимость)
Cash Денежные средства
Cash balancing Компенсационный остаток
Cash commitments Денежные обязательства
Cash equivalents Эквиваленты денежных средств
Cash flow risk Риск, связанный с движением денежных
средств, риск денежного потока
Cash flow statement (Statement of cash flows) Отчет о движении денежных средств
111
Cash flow Денежный поток, движение денежных
средств
Cash generating unit Актив или группа активов, генерирующих
денежные средства (генерирующая
единица)
Cash inflow Поступление денежных средств
Cash method Кассовый метод
Cash on hand Денежные средства в кассе, касса
Cash outflows (payments) Выбытие денежных средств
Cash payments Денежные платежи, выплаты, расчеты
Cash proceeds Денежные поступления
Cash receipts from customers Поступление денежных средств от
клиентов
Cash received on account with a discount Денежные средства, полученные с учетом
скидки
Cash surrender value Выкупная стоимость, сумма, на которую
имеет право страхователь в случае
досрочного прекращения договора
страхования жизни
Catastrophe (cat) provisions Резервы на катастрофы (РК)
Catastrophe bonds Облигации, связанные с риском катастроф
Caveat Предупреждение
Ceding insurer Цедент, перестрахователь (передающая
страховая компания)
Certificate of deposit Депозитный сертификат
Changes in accounting policy Изменения в учетной политике
Changes in equity Изменения в капитале
Changes in financial position Изменения финансового положения
Check register Реестр чеков
Chief audit executive Руководитель внутреннего аудита
Claim processing expenses Расходы по обработке требований о
возмещении ущерба
Claims payable Страховое возмещение к оплате
Claims reported but not paid Заявленные, но неоплаченные убытки (РЗУ
– резерв заявленных, но неоплаченных
убытков)
Class of assets Вид активов
Classification Классификация
Client's account Счет клиента
Client's funds Денежные средства клиентов
Closing rate Валютный курс на отчетную дату
112
Closing rate method Метод курса на отчетную дату
Closure Закрытие
Code of Ethics Кодекс этики
Collateral Залог, обеспечение
Collateralization Закладывание
Collusion Тайное соглашение
Comfort letter Рекомендательное письмо
Commercial property Имущество, используемое для
коммерческих целей (бух.учет общ.)
Имущественный комплекс коммерческого
месторождения (бух.учет в
добыв.отраслях)
Commercially recoverable reserves Извлекаемые запасы промышленного
значения
Commission Комиссионные, вознаграждение,
комиссионные вознаграждения
Commodity contract Контракт на поставку товара
Common stock Обыкновенные акции
Communication Представление отчетности, информации
(заинтересованным пользователям)
Comparability Сопоставимость
Comparable financial statements Сопоставимая финансовая отчетность
Comparatives Относительные показатели
Compensating balance Компенсационный остаток
Competence Компетенция
Compilation Подготовка информации
Compilation engagement Задание по подготовке информации
Completed contract method Метод учета результата проекта по его
окончании
Completeness Полнота
Completion Заканчивание (скважины)
Compliance Соответствие
Component Компонент, составляющая, часть, статья
Compound financial instrument Комбинированный финансовый
инструмент
Comprehensive basis of accounting Общие основы бухгалтерского учета
Comprehensive income Полный доход, включая все изменения в
чистых активах, за исключением тех
средств, которые являются результатом
операций с собственниками компании
Computation Подсчет
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Computer information systems (CIS) Компьютерные информационные системы
Computer-assisted audit techniques (CAAT) Методы аудита с использованием
компьютеров (МАК)
Concession (concessionary agreement) Концессия (концессионный договор)
Condensed (internal) financial reports Сокращенная (внутренняя) финансовая
отчетность
Confidentiality Конфиденциальность
Confirmation Подтверждение
Conflict of interest Конфликт интересов
Conservatism Принцип консерватизма
Consideration Возмещение
Control procedures Процедура проверки контроля
Compensation Компенсация (плата)
Consignment Консигнация
Consistency Последовательность
Consolidated financial statements Сводная финансовая отчетность
Consolidated group Группа, представляющая сводную
отчетность
Consolidation Сведение, консолидация
Construction Строительство
Construction contract Договор на строительство
Construction costs Затраты на строительство
Constructive obligation Обязательство, вытекающее из практики
Consulting service Консалтинг, консультационные услуги
Contingency Условный факт хозяйственной
деятельности
Contingent asset Условный актив
Contingent gain Условный доход
Contingent liability Условное обязательство
Contingent loss Условный убыток
Contingent rent Условная арендная плата
Continuing accounting significance Постоянная учетная значимость
Continuing auditor Постоянный аудитор
Contra account Контрсчет
Contributed surplus Взносы в капитал компании со стороны
акционеров (участников) и прочих лиц, а
также эмиссионный доход
Contribution from owner Вклад (взнос) собственника
Control environment Контрольная среда
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Control of an asset Контроль за активом
Control of an enterprise Контроль над предприятием (компанией)
Control procedure Процедура контроля
Control process Процесс контроля
Control risk Риск системы контроля
Control version Контрольная версия
Controlled entity Контролируемая организация
Controller Проверяющий
Controlling entity Контролирующая организация
Conveyance Передача прав собственности (на
месторождение полезных ископаемых)
Core deposit intangibles Депозитные средства в распоряжении
компании; разница между суммой
страхового взноса и суммой,
причитающейся к возврату на
определенных условиях
Corporate assets Корпоративные активы
Corporate governance Корпоративное управление
Corresponding figures Соответствующие показатели
Corroboration Подтверждение
Cost Стоимость, себестоимость, затраты
Cost center Центр затрат
Cost method Метод учета по фактической стоимости
приобретения
Cost of acquisition Затраты на приобретение
Cost of an investment фактическая стоимость инвестиции
Cost of an item of property, plant and
equipment
Фактическая стоимость единицы
основных средств
Cost of asset acquired in exchange for
dissimilar asset
Стоимость актива, приобретенного в
обмен на другой,отличный от первого,
актив
Cost of conversion Затраты на переработку, затраты на
производство
Cost of disposal Затраты на выбытие
Cost of goods available for sale Фактическая стоимость товаров для
продажи
Cost of goods purchased Фактическая стоимость купленных
товаров
Cost of goods sold Фактическая стоимость проданных
товаров
Cost of inventories Себестоимость запасов
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Cost of purchase Затраты на приобретение
Cost of sales Себестоимость продаж
Cost recovery oil Выручка от продажи нефти, используемая
для возмещения затрат
Cost-plus contract Договор «затраты плюс»
Cost-plus method Метод «затраты плюс»
Costs and revenues Затраты и выручка
Credibility Кредитоспособность
Credit risk Кредитный риск
Creditor Кредитор, кредитующая организация
Critical component Критический компонент
Cross selling Продажа одним и тем же страхователям
различных страховых продуктов
Cumulative effect Кумулятивный эффект
Currency risk Валютный риск
Current asset Оборотный актив
Current cost Текущая стоимость, текущие затраты
Current cost approach Подход, основанный на текущих затратах
Current cost method Метод учета по текущим затратам
Current exchange rate method Метод учета по текущему валютному
курсу
Current expenditures (revenue expenditures) Текущие расходы
Current investment Краткосрочная инвестиция
Current liabilities Краткосрочные обязательства
Current ratio Коэффициент текущей ликвидности
Current recovery value Текущая восстановительная стоимость
Current service cost Стоимость текущих услуг
Current tax Текущие налоговые платежи
Current value Текущая стоимость
Curtailment Секвестр, ограничение, уменьшение
Custodian Кастодиан, хранитель
Custody Ответственное хранение
Cutoff (of financial year, of reporting period) Закрытие (финансового года, отчетного
периода)
Damaged inventories Поврежденные запасы
Database База данных
Date of acquisition Дата приобретения
Dealing securities Дилинговые ценные бумаги
Debt instruments Долговые инструменты
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Debt securities Долговые ценные бумаги
Debtor Дебитор, должник
Decline curves Кривые падения (добычи)
Declining balance method Метод уменьшаемого остатка
(амортизация)
Decommissioning costs Затраты на закрытие скважины
Decomposition (of the contract) Расчленение (договора)
Decrease in long-term loan Уменьшение долгосрочных займов,
кредитов
Deductible temporary difference Вычитаемая временная разница
Deferral and matching Отсрочка и соответствие (соотнесение)
Deferral method Метод отсрочки
Deferral model Модель с отсроченной премией
Deferred annual accounting Отсроченная годовая финансовая
отчетность
Deferred compensation Отсроченная компенсация
Deferred income Отложенная прибыль
Deferred payment Отсроченный платеж
Deferred payment terms Условия отсрочки платежа
Deferred revenue Отложенная выручка
Deferred tax Отложенный налог
Deferred tax asset Отложенные налоговые требования
Deferred tax liabilities Отложенные налоговые обязательства
Deferred tax expense Отложенный расход по налогу
Deferred tax income Отложенное возмещение налога
Defined benefit obligation Обязательство по пенсионному плану с
установленными выплатами
Defined benefit plan Пенсионный план с установленными
выплатами
Defined contribution plan Пенсионный план с установленными
взносами
Delay rentals Дополнительные арендные платежи
собственнику при задержке начала работ
Demutualising Преобразование общества взаимного
страхования в акционерное страховое
общество
Depletion Истощение (месторождения полезных
ископаемых)
Deposit (mineral resource or oil and gas in
place)
Месторождение
Depreciable amount Амортизируемая стоимость
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Depreciable asset Амортизируемый актив
Depreciable basis База амортизации
Depreciable cost Амортизируемые затраты
Depreciation Амортизация (основных средств)
Depreciation charges Амортизационные отчисления
Depreciation cost per unit Затраты на амортизацию в расчете на
единицу продукции
Depreciation expense Амортизационные расходы
Depreciation schedule Схема начисления амортизации
Derecognition Прекращение признания, списание с
баланса
Derivative financial instrument Производные финансовые инструменты,
деривативы
Detail test Детальный тест
Detection risk Риск необнаружения
Detective control Контроль обнаружения
Deterministic approach Детерминированный метод
Developed reserves Освоенные (разработанные) запасы
Development Разработка
Development cost Затраты на разработку
Development risk Риск развития страхового случая (в
страховании) Риск
разработки (в добыв.отраслях)
Development well Эксплуатационная скважина
Deviation Отклонение
Diluted earnings per share Разводненная прибыль на акцию
Diluted loss per share Разводненный убыток на акцию
Dilutive potential ordinary shares Потенциальные обыкновенные акции с
разводняющим эффектом
Diminishing balance method Метод убывающего остатка
Direct acquisition cost Прямые затраты на приобретение Прямые
затраты на заключение договоров
страхования (аквизиционные расходы)
Direct costing Отнесение постоянных производственных
расходов непосредственно на счет
прибылей и убытков
Direct insurer Прямой страховщик
Direct method of reporting cash flows Прямой способ составления отчета о
движении денежных средств
Disclaimer of opinion Отказ от выражения мнения
Disclosure Раскрытие информации
Discontinuing operation Прекращаемая деятельность
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Discovery Открытие (месторождения)
Dismantlement costs Затраты по демонтажу
Disposal Выбытие
Disposal consideration Возмещение при выбытии (продаже)
Disposal of subsidiary Продажа дочерней компании
Disposal proceeds Поступления от выбытия (активов)
Distribution costs Затраты на сбыт продукции
Dividends Дивиденды
Divisible surplus Подлежащий распределению остаток
Documentation Документация
Double declining method Метод двойного уменьшаемого остатка
Downstream transaction Операция «сверху вниз»
Dry hole contribution Вклад в «сухую» скважину
Due care Должная тщательность
Earnings Фактический доход
Economic benefits Экономические выгоды
Economic entity Экономическая организация
Economic life Период эффективного использования
Effective interest method Метод эффективной ставки процента
Effective interest rate Эффективная ставка процента
Effective internal control Действующий внутренний контроль
Effective tax rate Фактическая (действующая) налоговая
ставка
Effectiveness Эффективность
Efficiency Продуктивность, производительность
Embedded derivative Встроенный производный инструмент
Embedded value Встроенная стоимость
Emphasis of matter paragraph(s) Поясняющие параграфы
Employee benefit Вознаграждение работникам
Ending inventory Запасы на конец периода
End-of-period rate Ставка (курс) на конец периода
Engagement Аудиторское задание
Engagement letter Письмо-обязательство
Engagement objective Цель аудиторского задания
Engagement work program Программа аудиторского задания
Enterprise Организация
Entitlements method Метод учета прав на продукцию
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Entity-specific measurement Специфическая оценка
Entry Проводка
Environmental matters Экологические вопросы
Environmental risk Риск, связанный с окружающей средой
Equity compensation benefit Компенсационные выплаты долевыми
инструментами
Equity compensation plan План компенсационных выплат долевыми
инструментами
Equalization reserves Резервы колебаний убыточности
Equipment Оборудование
Equity Капитал
Equity instrument Долевой инструмент
Equity method Метод долевого участия
Equity securities Долевые ценные бумаги
Error Ошибка
Estate of policy holder Наследуемое имущество страхователя
Estimation sampling Оценочная выборка
Evaluation Оценка
Event Событие
Events occurring after the balance sheet date События после отчетной даты
Evidence Основание, свидетельство
Examination Проверка
Excess of loss reinsurance Перестрахование эсцедента убытков
Exchange difference Курсовая разница
Exchange rate Обменный курс
Execution Исполнение
Existence Существование
Expected disposals of assets Ожидаемое выбытие активов
Expected error Ожидаемая ошибка
Expected exit value Ожидаемая конечная стоимость
(«стоимость выхода»)
Expenditure Затраты
Expenditures carried forward Затраты, переносимые на будущие периоды
Expenses Расходы
Experience adjustment Корректировка на основе опыта
Expert Эксперт
Explanatory note Пояснительная записка
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Explicit discounting computation Расчеты на основании явных методов
дисконтирования
Exploration permit Разрешение на поисково-разведочные
работы
Exploratory well Разведочная скважина
Extensions Прирост запасов в результате доразведки
External auditor Внешний аудитор
External confirmation Внешнее подтверждение
External service production Сторонняя организация по оказанию услуг
Extractive industries Добывающие отрасли
Extraordinary effect Эффект чрезвычайных обстоятельств
Extraordinary items Чрезвычайные статьи, результаты
чрезвычайных обстоятельств
Extraordinary profit Прибыль от чрезвычайных обстоятельств
Factoring of receivables Факторинг дебиторской задолженности
Fair presentation Объективное представление
Fair value Справедливая стоимость
Faithful representation Правдивое (достоверное) представление
Farm out / farm in Договор о предоставлении / получении доли
участия (в освоении и разработке
месторождения)
FASB (Financial Accounting Standards
Board) Совет по стандартам финансовой
отчетности
Field Месторождение
Field work Работа на местах, вне штаб-квартиры
фирмы
FIFO method Метод ФИФО (первый – приход, первый –
выбытие)
Finance costs Затраты на финансирование
Finance lease Финансовая аренда
Financial asset Финансовый актив
Financial asset or liability held for trading Финансовый актив или обязательство,
предназначенное для торговли
Financial assets and liabilities available for
sale
Финансовые активы и обязательства,
имеющиеся в наличии для продажи
Financial forecast Финансовый прогноз
Financial institution confirmation request Запрос подтверждения из финансовой
организации
Financial instrument Финансовый инструмент
Financial liability Финансовое обязательство
Financial period Отчетный период
Financial position Финансовое положение
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Financial reporting Финансовая отчетность
Financial statements Финансовая отчетность
Financial statements assertions Утверждения, на основе которых
подготовлена финансовая отчетность
Financing activities Финансовая деятельность
Finding costs Затраты на поисковые работы
Finished goods Готовая продукция
Firm commitment Твердое соглашение, твердое
обязательство
Fiscal period Налоговый период
Fixed asset Основное средство
Fixed costs Постоянные затраты
Fixed price contract Договор с фиксированной ценой
Fixed production overheads Постоянные накладные производственные
расходы
FOB (Free on board) destination Условия поставки Ф.О.Б. в порту
назначения
FOB (Free on board) shipping point Условия поставки Ф.О.Б. в порту отгрузки
Foreign currency Иностранная валюта
Foreign currency loans Займы и кредиты в иностранной валюте
Foreign currency transactions Операции с иностранной валютой
Foreign entity Зарубежное предприятие
Foreign exchange difference Курсовая разница
Foreign exchange gain Положительная курсовая разница;
прибыль, полученная в результате
изменения величины курса
Foreign exchange loss Отрицательная курсовая разница; убыток,
полученный в результате изменения
величины курса
Foreign operation Зарубежная деятельность, зарубежные
операции
Foreign source of income Зарубежный источник дохода
Forgivable loan Условно-безвозвратный заем
Framework Концепция (МСФО)
Fraud Мошенничество
Freight costs on purchases Стоимость транспортировки при покупке
Freight-in Транспортные расходы (фрахт) при
покупке
Freight-out Транспортные расходы (фрахт) при
продаже
Full cost accounting Метод учета по полным затратам
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Fully depreciated asset Полностью самортизированный актив
Functional currency (reporting, measurement,
presentation)
Функциональная валюта (отчетная,
базовая)
Fundamental error Фундаментальная ошибка
Funding Финансирование
Funds held for customer Средства, которые компания держит для
клиента
Future economic benefit Будущая экономическая выгода
GAAP (Generally accepted accounting
principles)
Общепринятые принципы бухгалтерского
учета (стандарты ГААП)
GAAS (Generally accepted auditing standards) Общепринятые стандарты аудиторской
деятельности
Gain Доход
Gain (loss) on sale Доход (убыток) от продажи
Gain on disposal Доход от выбытия (актива, оборудования и
т.д.)
General controls in computer information
systems
Общие средства контроля в компьютерных
информационных системах
General disclosure Основные требования к раскрытию
информации
General insurance Общее страхование
General journal Журнал учета операций
General ledger Главная бухгалтерская книга
General purchasing power approach Подход, основанный на общей
покупательной способности
General standard Общий стандарт
Geographical segment Географический сегмент
Geologic province Геологическая провинция
Geological and geophysical costs (G & G) Затраты на проведение геологической и
геофизической разведки (месторождений)
Going concern Непрерывность деятельности
Going concern assumption Допущение о непрерывности деятельности
предприятия
Going concern value Стоимость активов компании, основанная
на допущении о непрерывности ее
деятельности
Goodwill Гудвилл
Governance Управление
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Governance process Процесс управления
Government assistance Государственная помощь
Government business enterprise Государственное коммерческое
предприятие
Government grant Государственная субсидия
Governmental auditing standards Cтандарты аудита государственных
учреждений
Grade Сортность,сорт, качество
Grant related to assets Субсидия, относящаяся к активам
Grant related to income Субсидия, относящаяся к доходу
Gross investment in the lease Валовые инвестиции в аренду
Gross margin Валовая маржа (прибыль)
Gross profit Валовая прибыль
Gross revenue approach (to unit-of-production
depreciation)
Метод валовых доходов (применительно к
начислению амортизации пропорционально
объему продукции)
Gross turnover Валовый оборот
Gross / net representation Представление по валовому / нетто –
методу
Group Группа
Group administration (employee benefit) plan Совместно управляемый пенсионный план
Group financial statements/accounts Финансовая отчетность группы
Group of biological assets Группа биологических активов
Guaranteed residual value Гарантированная ликвидационная
стоимость
Hash total Итоговая (общая) сумма
Hedge Хедж / Хеджирование
Hedge accounting Учет хеджирования
Hedge effectiveness Эффективность хеджирования
Hedged item Хеджируемая статья
Hedging Хеджирование
Hedging instrument Инструмент хеджирования
Held-to-maturity investment Инвестиция, удерживаемая до погашения
Hire-purchase contract Договор аренды с правом выкупа
Historical cost Первоначальная стоимость, фактическая
стоимость приобретения
Historical cost accounting Учет по первоначальной стоимости, по
фактической стоимости приобретения
Holding company Холдинговая компания
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Host bond Основная облигация
Host contract Основной договор
Hurdle rate Минимальная ставка доходности
(используемая в той или иной организации)
Hyperinflation Гиперинфляция
Hypothecation Ипотека
IBNR (incurred but not reported) Резерв произошедших, но незаявленных
убытков (РПНУ)
Identifiable assets and liabilities Идентифицируемые активы и
обязательства (соответствующие
определенным требованиям)
Identifying Выявление фактов хозяйственной
деятельности, идентификация
Immaterial (item) Несущественная (статья)
Immediate family Член семьи
Impairment Обесценение, снижение стоимости
Impairment loss Убыток от обесценения
Imparity principle Учет в соответствии с принципом
обесценивания
Improved recovery projects Проекты для повышения отдачи
Imputed rate of interest Вменѐнная ставка процента
Inception of the lease Начало срока аренды
Incidental (indirect) acquisition costs Побочные (косвенные) затраты на
приобретение
Income Доход, прибыль
Income and expenditure account Счет доходов и расходов
Income distributions to owners Распределение прибыли (дохода) между
собственниками
Income statement Отчет о прибылях и убытках
Income statement liability method Метод обязательств по отчету о
прибылях и убытках
Income tax expense Расходы по налогу на прибыль
Incoming auditor Новый аудитор
Incorrect acceptance Ошибочное принятие
Incorrect rejection Ошибочное отклонение (непринятие)
Incremental borrowing rate of interest
(lessee's)
Приростная ставка процента на заемный
капитал (арендатора)
Incremental sale Продажа с платежом в рассрочку
Indemnity reinsurance Перестрахование возмещения ущерба
Independence Независимость
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Independent foreign operation Независимая зарубежная деятельность
Indexed contract Индексируемый договор страхования
Indicated mineral resources (reserves) Предполагаемые запасы полезных
ископаемых
Indirect method Косвенный метод
Individual accounts Индивидуальная отчетность (счета)
компании
Individual evaluation concept Принцип индивидуальной оценки
Industry and geographical segments Отраслевые и географические сегменты
Industry segment Отраслевой сегмент
Inferred mineral resources Предварительно оцененные запасы
Inherent limitation Неотъемлемое ограничение
Inherent risk Неотъемлемый риск
Initial disclosure event (for a discontinuing
operation)
Событие, определяющее момент
первоначального раскрытия (для
прекращаемой деятельности)
Inquiry Запрос
Inspection Инспектирование
Instalment sale Продажа в рассрочку
Insurable interest Страховой интерес
Insurance contract Договор страхования
Insurance expenses Расходы на страхование
Insured event Страховой случай (застрахованное
событие)
Intangible asset Нематериальный актив
Integral foreign operation Интегрированная зарубежная
деятельность
Integrated enterprise Интегрированная компания
Integrity Целостность
Intercompany balances (transactions) Внутригрупповые остатки (операции)
Interest cost (for an employee benefit plan) Затраты на проценты (для пенсионного
плана с установленными выплатами)
Interest expense Расходы на выплату процентов
Interest in joint venture Доля участия в совместной деятельности
Interest payable Задолженность по процентам
Interest rate implicit in a lease Расчетная процентная ставка по договору
аренды
Interest rate risk Риск ставки процента
Interim financial reporting / statements /
information
Промежуточная финансовая отчетность /
информация
Interim period Промежуточный период
Internal auditing Внутренний аудит
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Internal auditor Внутренный аудитор
Internal audit department Отдел внутреннего аудита
Internal control questionnaire Анкета внутреннего контроля
Internal control system Система внутреннего контроля
Internal control weakness Недостаток внутреннего контроля
International Accounting Standards (IAS) Международные стандарты финансовой
отчетности (МСФО)
International Accounting Standards Board
(IASB)
Правление Комитета по международным
стандартам финансовой отчетности
(Правление КМСФО)
International Financial Reporting Standards
(IFRS)
Международные стандарты финансовой
отчетности (МСФО)
International Standards of Auditing Международные стандарты аудиторской
деятельности
Intracompany balance Внутригрупповые обороты
Introductory paragraph Вводный параграф
Inventories Запасы
Invest rate risk Риск процентной ставки
Investee Объект инвестиций
Investigation Расследование
Investment activities Инвестиционная деятельность
Investment Инвестиция, инвестирование
Investment object Объект инвестирования
Investment property Инвестиции в недвижимость
Investment securities Инвестиционные ценные бумаги
Investment-linked contract Договор страхования, обязательства по
которому связаны с результатами
инвестиций
Investments held to maturity Инвестиции, удерживаемые до погашения
Investor Инвестор
Investor in a joint venture Инвестор в совместную деятельность
Invoice Счет-фактура
Item Статья, объект
Joint control Совместный контроль
Joint operating agreement Соглашение о совместной деятельности
Joint products Совместно производимая продукция
Joint venture Совместная деятельность
Joint venture agreement Договор (соглашение) о совместной
деятельности
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Jointly controlled entity Совместно контролируемая компания
Journal Журнал, учетный регистр
Just-in-time Точно в срок
Knowledge of the business Знание бизнеса
Lease Аренда
Lease term Срок аренды
Legal merger Юридическое слияние
Legal obligation Юридическое обязательство
Legal right of set-off Юридическое право на зачет требований
Legal title Право собственности, правовой титул
Letter of attorney Доверенность
Leverage Экономический рычаг, «леверидж»
Leveraged leases Кредитный лизинг; аренда, частично
финансируемая за счет кредита
Liability method Метод обязательств
LIFO method Метод ЛИФО (последний-поступление,
первый – выбытие)
Limitation on scope Ограничение объѐма
Liquidity Ликвидность
Liquidity risk Риск ликвидности
Listed company Компания, акции которой котируются на
бирже
Зарегистрированная на бирже компания
Loans and receivables originated by the
enterprise
Ссуды и дебиторская задолженность,
предоставленные компанией
Long-term assets and liabilities Долгосрочные активы и обязательства
Long-term employee benefits Долгосрочные обязательства по выплатам
сотрудникам
Long-term investment Долгосрочная инвестиция
Long-term receivables Долгосрочная дебиторская задолженность
Loss Убыток
Loss on disposal Убыток от выбытия (актива,
оборудования и т.д.)
Loss on sale of equipment Убыток от продажи оборудования
Loss recognition test Критерий признания убытка
Main product Основная продукция
Makeup product Компенсационная продукция
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Management Руководство, менеджмент
Management of change Управление изменениями
Management representations Заявления руководства
Management representation letter Письменное заявление руководства
Market risk Рыночный риск
Market value Рыночная стоимость
Marketable (adj) Рыночный
Markdown Понижающая составляющая нормы
прибыли, скидка
Markon Закладываемая норма прибыли
Markup Добавочная норма прибыли, наценка
Matching concept Концепция соотнесения доходов и расходов
Matching of costs with revenues Соотнесение затрат и выручки
Material (adj) Cущественный
Material inconsistency Существенное несоответствие
Material misstatement of fact Существенное искажение факта
Material weaknesses Существенные недостатки
Materiality Существенность
Materiality level Уровень существенности
Measured mineral resources (reserves) Оцененные запасы (полезных ископаемых)
Measured reliably Надежно оцененный
Measurement Оценка, измерение
Measurement of change Оценка изменений
Merchandise Inventory Товарные запасы
Merchandising company Торговая компания
Merger Слияние
Merger accounting Учет при слиянии
Mineral property Имущественный комплекс месторождения
полезных ископаемых
Mineral resource Ресурсы полезных ископаемых
Mineral rights (interests) Права на разработку недр
Minerals Полезные ископаемые
Minerals in place Полезные ископаемые в недрах
Minimum lease payments Минимальные арендные платежи
Minority interest Доля меньшинства
Mismatch risk Риск несопоставимости (несоотнесения)
Misstatement Искажение
Mitigating Уменьшение (компесанция влияния
фактора)
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Modified auditor’s report Модифицированное аудиторское
заключение
Monetary assets Денежные активы
Monetary financial assets and financial
liabilities
Денежные финансовые активы и
финансовые обязательства
Monetary financial instrument Денежный финансовый инструмент
Monetary item Денежная статья
Mortality protection Страхование на случай смерти
Mortgages Ипотечные кредиты
Multy-employer (benefit) plan Пенсионный план группы работодателей
Mutual insurer Компания взаимного страхования
National practices Национальная практика
National standards Национальные стандарты
Negative assurance Отрицательное подтверждение
Negative goodwill Отрицательный гудвилл
Net assets Чистые активы
Net assets available for benefits Чистые активы пенсионного плана
Net cash Чистые денежные средства
Net cash investment Чистые денежные инвестиции
Net current assets Чистые текущие активы
Net deficit Чистый дефицит
Net equity Чистый капитал
Net income Чистая прибыль (термин используется в
США, см. также Net profit)
Net investment in a foreign entity Чистые инвестиции в зарубежное
предприятие
Net investment in a lease Чистые инвестиции в аренду
Net loss Чистый убыток
Net profit Чистая прибыль (термин используется в
Великобритании, см. также Net income)
Net purchases Чистые покупки
Net realisable value Возможная чистая стоимость продаж
Net revenue approach ( to unit-of-production
depreciation)
Метод чистого (нетто) дохода
(применительно к начислению
амортизации пропорционально объему
продукции)
Net sales Чистые продажи
Net selling price Чистая цена продаж
Net surplus Чистый избыток, профицит
Neutrality Нейтральность
No entry Операция не отражается
Non-cancellable lease Неаннулируемая аренда
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Non-cash charges and credits Затраты и поступления в неденежной
форме
Non-cash item Неденежная статья
Noncommercial property Имущественный комплекс
некоммерческого значения
Noncompliance Несоответствие
Noncontrolling interest Неконтролируемый интерес (амер.)
Non-current Долгосрочный (внеоборотный)
Non-current liability Долгосрочное обязательство
Non-operating interest Пассивное долевое участие
Non-producing reserves Неразрабатываемые запасы
Non-sampling risk Риск, не связанный с использованием
выборочного метода
Normal capacity of production facilities Нормальная производственная мощность
оборудования
Normal surplus-deficit Нормальный прирост / убыток от обычной
деятельности
Notes payable Счета к оплате
Notes to the accounts Пояснения к отчетности
Notional amount Условная сумма
Novation/assumption reinsurance Перестрахование в порядке новации
/принятия обязательств
Objectivity Объективность
Obligating event Обязывающее событие
Obligation Обязательство
Observation Наблюдение
Obsolescence Моральный износ, устаревание
Occurrence Возникновение
Occurrence risk Риск частоты страховых случаев
Off-balance-sheet item Забалансовая статья
Offset Взаимозачет
Oil and gas in place Запасы нефти и газа в недрах
Oil and gas lease Аренда месторождения нефти и газа
Oil and gas reserves Запасы нефти и газа
On account За счет
On-balance-sheet item Балансовая статья
Onerous contract Обремененный договор
Opening balance Начальное сальдо
Operating activity Операционная деятельность
Operating costs Операционные затраты
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Operating cycle Операционный цикл
Operating expenses Операционные расходы
Operating income Операционный доход
Operating lease Операционная аренда
Operating profit Операционная прибыль
Opinion Мнение
Option Опцион
Option to acquire acreage Опцион на приобретение участка недр
Option to acquire mineral rights Опцион на приобретение прав на
разработку полезных ископаемых
Ordinary activities Обычная деятельность
Ordinary share Обыкновенная акция
Ore body Рудное тело
Ore reserve Запасы руды
Originated loans and receivables Сумма выданных займов и дебиторской
задолженности
Other auditor Другой аудитор
Overlift (overtake, overproduction) Перепроизводство
Owner-occupied property Объект недвижимости, занимаемый
собственником
Paid in cash Выплаты денежных средств
Paid-in сapital Оплаченный капитал
Par value Номинальная стоимость, паритет
Parent company Материнская компания
Participant of a retirement benefit plan Участник пенсионного плана
Participating contract / variable life insurance
(with-profits policies)
Договор участия (договор страхования
жизни с участием в прибыли страховщика)
Partner (of an audit company) Партнер (аудиторской фирмы)
Past service cost Стоимость прошлых услуг работников
Payables Кредиторская задолженность
Payments Платежи
Pension plan settlement Расчет по пенсионному плану
Percentage-of-completion method Метод «по мере готовности»
Performance Результаты деятельности
Performance statement Отчет о результатах деятельности
Periodic inventory Метод периодического учета запасов
Periodic system Система периодического учета
Permanent difference Постоянная разница
Perspective financial information Прогнозная финансовая информация
Persuasive Убедительный
Petroleum Нефть и газ
Physical unit-of-production method Метод физического учета добычи
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Planning Планирование
Plant assets (Property, Plant and Equipment),
fixed assets
Основные средства
Plant assets disposals Выбытие основных средств
Pledge Залог
Policyholder Страхователь, застрахованное лицо
Policyholder-Benefits (prospective) accounting
model
Перспективная модель учета, основанная
на выплатах страхового возмещения
страхователю
Policyholder-deposit (retrospective) accounting
model
Ретроспективная модель учета,
основанная на депозите страхователя
Pooling of capital (interests) Объединение капитала (интересов)
Pooling of interests method Метод консолидации при объединении
интересов
Population Генеральная совокупность
Portfolio basis Метод портфельной оценки
Positive assurance Положительное подтверждение
Possible (mineral) reserves Возможные запасы полезных ископаемых
Post balance sheet events События после отчетной даты
Post-employment benefit Вознаграждение по окончании трудовой
деятельности
Post-employment benefit plan План вознаграждений по окончании
трудовой деятельности
Potential ordinary share Потенциальные обыкновенные акции
Practice Практика
Predecessor auditor Предшествующий аудитор
Predetermined application rate Установленный заранее заявочный курс
Premium deficiency Недостаточность премии
Premiums Страховые премии по договорам
страхования
Prepaid expenses Расходы будущих периодов
Prepaid insurance Расходы будущих периодов на страхование
Prepayment Предоплата
Pre-production activity Деятельность до начала добычи полезных
ископаемых
Pre-production costs Затраты, произведенные до начала добычи
полезных ископаемых
Pre-production revenues Доходы, полученные до начала добычи
полезных ископаемых
Present value Дисконтированная стоимость
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Present value of a defined benefit obligation Дисконтированная стоимость
обязательств по пенсионному плану с
установленными выплатами
Presentation Представление (информации)
Presentation and disclosure Представление и раскрытие информации
Price risk Ценовой риск
Primary financial instrument Базовый финансовый инструмент
Principal auditor Главный аудитор
Probabilistic approach Вероятностный метод (подход)
Probable reserves Вероятные запасы
Proceeds Поступления
Produce (agricultural) Сельскохозяйственная продукция
Producing reserves Разрабатываемые запасы
Product financial arrangement Финансовое соглашение о выкупе товара
Production Добыча (полезных ископаемых)
Production cost Производственная себестоимость
Production in kind Продукция в натуральном выражении
Production-sharing agreement (contract) Соглашение (договор) о разделе продукции
Professional conduct Профессиональное поведение аудитора
Professional services Профессиональные услуги
Profit Прибыль
Profit and loss account Счет прибылей и убытков
Profit before tax Прибыль до налогообложения
Profit from operations Прибыль от операций, прибыль от
основной деятельности
Profit oil Прибыльная нефть
Project method Проектный метод
Projected benefit valuation method Метод оценки прогнозируемых выгод
Projected unit credit method Метод прогнозируемой условной единицы
Projection Прогнозирование
Property and casualty insurance Страхование имущества и страхование от
несчастного случая; Casualty - любое
страхование, кроме страхования жизни,
страхования имущества от огня, морского
страхования и страхования финансовых
рисков.
Property, plant and equipment Основные средства
Proportionate consolidation Пропорциональное сведение
Prospect Территория изысканий
Prospecting Поисковые работы
Prospecting permit Разрешение на изыскательские работы
Prospective application Перспективное применение
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Prospective financial information Ожидаемая финансовая информация
Proved (un)developed reserves Доказанные (не)разработанные запасы
Proved reserves Доказанные (достоверные) запасы
Provision Резерв
Provision for taxes payable Резерв по налогам к уплате
Prudence Осмотрительность, осторожность
Prudence concept Принцип осмотрительности,
осторожности
Public sector accounting Учет в государственном секторе
экономики
Publicly traded company Компания, акции которой свободно
обращаются на открытом рынке ценных
бумаг
Purchase account Cчет покупкок
Purchase discounts Скидки при покупке
Purchase method Метод покупки
Purchase of merchandise on credit Покупка товаров в кредит
Purchase order Заказ на приобретение, покупку
Purchase price Цена покупки
Purchase returns and allowances Возврат и уценка купленных товаров
Purchases Покупки
Qualification Оговорка (аудиторская)
Qualified asset Квалифицируемый актив; актив,
удовлетворяющий критериям
Qualified opinion Условно-положительное мнение (мнение с
оговорками)
Qualitative Качественный
Quality control Контроль качества
Quantitative Количественный
Quarrying Разработка (полезных ископаемых)
открытым способом
Quota share reinsurance Квотное перестрахование
Ratio estimation Оценочное значение коэффициента
Raw material Сырье
Realisable cost Возможная стоимость реализации
Realisable value Возможная стоимость продаж
Realised / unrealised gain Реализованная/нереализованная прибыль
Reasonable assurance Достаточная уверенность
Reaudit Повторный аудит
Receivables Дебиторская задолженность
Recognition Признание
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Recognition and measurement Признание и оценка
Recognition criteria Критерий признания
Recompletion Переоборудование скважины
Reconciliation Сверка, выверка
Recording Отражение в учете, запись
Recoverable amount Возмещаемая сумма / стоимость
Recoveries from salvage Поступления от реализации
поврежденного застрахованного
имущества, перешедшего в собственность
страховой организации
Redemption of the long-term loan Погашение долгосрочного кредита
Refuse to recognize Отказаться от признания
Reinsurance premium Перестраховочная премия
Reinsurer Перестраховщик
Related parties Связанные стороны
Related party disclosures Раскрытие информации о связанных
сторонах
Related party transaction Операции между связанными сторонами
Related services Сопутствующие услуги
Relevance Уместность
Reliability Надежность
Removal and restoration costs Затраты по очистке и восстановлению
территории
Rent expense Расходы на аренду
Repairs expense Расходы на ремонт
Replacement cost (of an asset) Затраты на замену (актива)
REPO (repurchase agreement) Договор РЕПО, соглашение о продаже с
обратной покупкой
Reverse repurchase agreement Договор обратного РЕПО, соглашение о
покупке с обязательством обратной
продажи
Reportable segment Отчетный сегмент
Reporting accountant Бухгалтер, составляющий отчетность
Reporting currency Отчетная валюта
Reporting date Отчетная дата
Reporting enterprise Отчитывающаяся компания
Reporting on a net basis Отчетность на нетто-основе
Reporting period Отчетный период
Repurchase agreement Договор РЕПО, соглашение о продаже с
обратной покупкой
Research Исследование
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Research and development costs Затраты на исследования и разработки,
затраты на научно-исследовательские и
опытно-конструкторские разработки
(НИОКР)
Reserve for warranty liability Аннулирование гарантийного
обязательства
Reserve recognition accounting (RRA) Учет признания резерва
Reserve replacement ratio (RRR) Коэффициент замещения резервов
Reserves Фонды (резервы)
Reserves behind the pipe Запасы «вне трубы»
Reserves in place Запасы (полезных ископаемых) в недрах
Reserve-to-production ratio Отношение разведанных запасов к годовому
объему добычи
Reservoir Коллектор, залежи (полезных ископаемых)
Residual claim on total assets Остаточная доля в активах
Residual value (Salvage value) Ликвидационная стоимость
Restatement Пересчет
Restoration costs Затраты по восстановлению территории
Restructuring Реструктуризация
Retail method Метод учета по розничным ценам
Retained earnings Нераспределенная прибыль
Retirement benefit plan Пенсионный план
Retirements Списание (основных средств)
Retrospective application Ретроспективное применение
Return of merchandise Возврат проданных товаров
Return on investment Доход на инвестицию
Return on plan assets Доходы на активы пенсионного плана
Returns on equity securities (dividends) Доходы на долевые ценные бумаги
(дивиденды)
Returns on loans (interest) Доходы по ссудам (проценты)
Revaluation Переоценка
Revaluation reserve Резерв переоценки
Revaluation surplus Прирост стоимости имущества от
переоценки
Revalued amount of an asset Переоцененная стоимость актива
Revenue Выручка (амер. - доход )
Reversal of impairment loss Реверсирование (восстановление) убытка
от обесценения
Reversal of temporary difference Реверсирование (восстановление)
временной разницы
Reverse acquisition Обратная покупка
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Review engagement Задание по обзору
Reward associated with a leased asset Вознаграждение, связанное с арендой
актива
Reward associated with financial asset Вознаграждение, связанное с финансовым
активом
Right to mine contract Договор о правах на разработку
Risk associated with a leased asset Риск, связанный с арендой актива
Risk service contract (agreement) Контракт с минимальной гарантией
возмещения ((рисковый) договор об
оказании услуг)
Salaries expense Расходы на оплату труда
Salaries payable Задолженность по оплате труда
Sale and leaseback transaction Продажа с обратной арендой (лизингом)
Sale of merchandise on credit Продажа товаров в кредит
Sales Продажи
Sales discounts Скидки при продаже
Sales method Метод продаж
Sales of goods and services Продажа товаров и услуг
Sales returns and allowances Возврат и уценка проданных товаров
Sales revenue Выручка от продажи
Sample size Размер выборки
Sampling error Ошибка выборки
Sampling risk Риск выборочного метода
Sampling unit Элемент выборки
Schedule of an audit Расписание / график аудиторской проверки
Scope limitation Ограничение объема
Scope of an audit Объем аудита
Second request Повторный запрос
Section Секция
Securities held for resale Ценные бумаги для перепродажи
Segment assets Активы сегмента
Segment expense Расходы сегмента
Segment information Информация по сегментам
Segment result Результат сегмента
Segment revenue Выручка сегмента
Selling costs Затраты по сбыту (продаже)
Selling expenses Коммерческие расходы (расходы по
продаже)
Service (risk) contract (agreement) Контракт (соглашение) на предоставление
услуг (с риском) или сервис-контракт
Service assets Вспомогательные активы
Service revenue Выручка от реализации услуг
Set-off Зачет
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Settle net Осуществить зачет встречных
требований
Settlement Урегулирование, погашение
Settlement of employee benefit obligations Расчет по обязательствам пенсионного
плана
Settlement date Дата расчетов
Settlement value Стоимость погашения
Severance tax Налог на добытые полезные ископаемые
Severity risk Риск размера страхового возмещения
Share capital Акционерный капитал
Share premium Эмиссионный доход, премия на акцию
Shareholders’ equity (interests) Собственный капитал
Shares outstanding Акции в обращении
Sharing arrangement (pooling of capital) Договор о разделе (слияние капитала)
Short seller Продавец ценных бумаг, играющий на
понижение
Short-term employee benefit Краткосрочное вознаграждение
работникам
Significance Значимость
Significant influence Значительное влияние
Single-premium contract Договор с единовременной уплатой
страховой премии
Small entity Малое предприятие
Solvency Платежеспособность
Special purpose auditor’s report Отчет аудитора по специальному заданию
Specific identification method Специальный идентификационный метод
Standard cost Нормативная себестоимость, затраты
Standard measure of oil and gas reserves Нормативная оценка запасов нефти и газа
State (employee benefit) plan Государственный (пенсионный) план
Statement of cash flows Отчет о движении денежных средств
Statistical sampling Статистическая выборка
Stock Ценная бумага
Stock count Инвентаризация
Stockholder-owned insurer Акционерная страховая компания
Straight-line (depreciation) method Линейный метод (амортизации)
Stratification Стратификация
Subrogation Суброгация, переход к страховщику прав
страхователя на возмещение ущерба
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Subsequent event Последующее событие
Subsidiary Дочерняя компания
Substance over form Приоритет содержания над формой
Substantiated Подтвержденный доказательствами
Substantive procedure Процедура проверки по существу
Successful efforts accounting Учет по себестоимости успешных работ
(метод учета результативных
затрат,«продуктивных скважин»)
Sufficiency Достаточность
Summarized financial statements Обобщенная финансовая отчетность
Sum-of-the-year-digits (depreciation) method Метод амортизации по сумме числа лет
срока полезного использования
Supervision Непосредственный контроль
Supplier Поставщик
Supplies Материалы
Supreme audit institution Высший орган аудита
Surplus Избыток, профицит
Surviving annuitant Доживший получатель аннуитета
(аннуитент)
Suspence sale Сделка с отложенной продажей
Synthetic financial instrument Синтетический финансовый инструмент
Take or pay contract Договор, обязывающий покупателя
принять товар или выплатить неустойку
Tax allocation Распределение налогов
Tax base of asset or liability Налоговая база актива или обязательства
Tax expense Расходы по налогу
Tax liability Обязательства по налогам
Tax loss Налоговый убыток
Tax loss carryback Перенос налогового убытка на прошлый
период
Tax loss carryforward Налоговый убыток, перенесенный на
будущие периоды
Tax on income Налог на прибыль
Taxable profit Налогооблагаемая прибыль
Taxable temporary difference Налогооблагаемая временная разница
Taxes payable Задолженность по налогам
Temporal method Временной метод
Temporary / timing difference Временная разница
Temporary investments Краткосрочные инвестиции
Term life insurance Страхование жизни на срок
Termination benefit Выходные пособия
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Test count Контрольный подсчет
Tests of control Тесты контроля
Time period assumption Допущение периодичности
Timeliness Своевременность
Title insurance Титульное страхование
Title to assets Право собственности на активы
Tolerable error Допустимая ошибка
Tolerable misstatement Допустимое искажение
Total operating expenses Общая величина операционных расходов
Trade date Дата заключения сделки
Trade liability Задолженность перед поставщиками и
подрядчиками
Trade receivable Задолженность покупателей и заказчиков
Trading securities Торговые ценные бумаги
Transaction Сделка
Transaction costs Затраты по сделке
Transaction-based accounting Пооперационный учет / учет на основе
сделок
Transitional liability (defined benefit plan) Переходные обязательства (по
пенсионному плану на основе трудового
участия)
Treasury stock Собственные выкупленные акции (доли)
Trend analysis Анализ тенденций
Trial balance Пробный (проверочный) баланс
True and fair view / fair presentation Достоверное и объективное представление
Trust activities Операции доверительного управления
Trustee Доверительный управляющий
Turnover Оборот
Uncertainty Неопределенность
Underlift (undertake) Недостаточная добыча (недобор)
Underlying Основообразующий
Understandability Понятность
Underwriter Андеррайтер
Undeveloped reserves Неосвоенные запасы
Undivided interest Неделимое долевое участие
Unearned finance income Незаработанный финансовый доход
Unearned premium Незаработанная премия (РНП – резерв
незаработанной премии)
Unearned rent Арендная плата, полученная авансом
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Unearned revenue Незаработанные доходы (доходы будущих
периодов)
Unevaluated preproduction costs Неоцененные предэксплуатационные
затраты
Unexpired premium Премия за неистекший период страхования
Unexpired risk Неистекший риск
Unfunded benefit plan Нефондированный пенсионный план
Unguaranteed residual value Негарантированная ликвидационная
стоимость
Unit Единица (продукции)
Unit cost Себестоимость единицы продукции
Unit of account Единица учета
Uniting of interests Объединение интересов
Unitisation Централизованная эксплуатация
(месторождения)
Unit-of-production method Списание стоимости пропорционально
объему производства продукции
Units and goods available Общее количество товаров
Units of activity Объем продукции
Units-of-activity method Метод списания пропорционально объему
продукции
Universal life contract Договор универсального страхования жизни
Unproved reserves Недоказанные запасы
Unqualified opinion Безусловно-положительное мнение
Useful life Срок полезного использования
Valuation Оценка
Value at risk Стоимость, подверженная риску
Value in use Ценность от использования
Value in use concept Концепция ценности от использования
Variable contract Договор страхования с переменной суммой
Variable costs Переменные затраты
Variable production overheads Переменные производственные накладные
расходы
Variable sampling Изменяемая выборка
Variance Величина отклонения
Venturer Участник (совместной деятельности)
Verification Подтверждение
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Vested employee benefit Гарантированная пенсия
Voucher Ваучер; подтверждающий документ
Wages payable Задолженность по оплате труда
Walk-through test Сквозная проверка
Warrant Варрант
Warranty expense Расходы по гарантийному обслуживанию
Wasting natural resources Истощимые природные ресурсы
Weighted average cost Средневзвешенная стоимость
Weighted average cost method Метод средневзвешенной стоимости
Weighted average number of ordinary shares
outstanding during the period
Средневзвешенное количество
обыкновенных акций в обращении за период
Whole-life contracts Договоры пожизненного страхования
Work in progress Незавершенное производство
Working capital Оборотные средства
Working papers Рабочие документы
Workovers Капитальный ремонт (скважин)
Write-down on an item by item basis Пообъектная уценка, пообъектное
списание
Write-off Списание
Write-up Повышение стоимости
Yearly term reinsurance Перестрахование на годичный срок
Zero-balance models (cost recovery basis) Модель нулевого остатка ( на основе
покрытия затрат)
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Глоссарий терминов по международным стандартам финансовой отчетности и аудита
Абсорбционное ценообразование Absorption costing
Авансовые платежи, аванс, авансировать Advance
Адекватный контроль Adequate control Административные расходы Administrative expenses
Аквизиционные расходы (расходы по привлечению страхователей)
Acquisition costs
Актив Asset
Актив или группа активов, генерирующих денежные средства (генерирующая единица)
Cash generating unit
Актив, обмененный с убытком (с прибылью) Asset exchanged at a loss (at a gain) Активный рынок Active market
Активы в распоряжении фонда долгосрочных выплат сотрудникам
Assets held by a long-term employee benefit fund
Активы сегмента Segment assets
Актуарная дисконтированная стоимость причитающихся пенсий
Actuarial present value of promised retirement benefit
Актуарная оценка Actuarial valuation
Актуарное допущение Actuarial assumption
Актуарные прибыль и убытки Actuarial gains and losses
Акции в обращении Shares outstanding
Акционерная страховая компания Stockholder-owned insurer Акционерный капитал Share capital
Capital stock
Амортизационные отчисления Depreciation charges
Амортизационные расходы Depreciation expense
Амортизация Amortisation
Амортизация (основных средств) Depreciation
Амортизируемая стоимость Depreciable amount Амортизируемая стоимость финансового актива или финансового обязательства
Amortised cost of a financial asset or financial liability
Амортизируемые затраты Depreciable cost
Амортизируемый актив Depreciable asset Анализ тенденций Trend analysis
Аналитическая процедура Analytical procedure
Аналитические процедуры проведения аудита Audit analytical review
Андеррайтер Underwriter Анкета внутреннего контроля Internal control questionnaire
Аннуитет Annuities
Аннулирование гарантийного обязательства Reserve for warranty liability
Аннулирование первичной документации Cancel supporting documents
Аренда Lease
Аренда месторождения нефти и газа Oil and gas lease
Аренда основных средств Capital lease
Арендная плата, полученная авансом Unearned rent Ассистент (аудитора) Assistant
Ассоциированная компания Associate
Атрибутивная выборка Attribute sampling
Аттестация Attestation
Аудит Audit
Аудитор Auditor
Аудиторская выборка Audit sampling
Аудиторская команда Audit team
Аудиторская корректировка Audit adjustment
Аудиторская фирма Audit firm
Аудиторский риск Audit risk
Аудиторское доказательство Audit evidence
Аудиторское задание Engagement
Аудиторское мнение Auditor's opinion
База амортизации Depreciable basis
База данных Database
Базовая прибыль на акцию Basic earnings per share
Базовые правила и методы учета Accounting base
Базовый финансовый инструмент Primary financial instrument Балансовая статья On-balance-sheet item
Балансовая стоимость (Учетная стоимость) Book value (Carrying amount)
Балансовая стоимость актива Book value of an asset
Балансовая стоимость обязательства Book value of a liability
Банк Bank
Банковский овердрафт Bank overdraft
Банкрот Bankrupt
Банкротство Bankruptcy
Безусловно-положительное мнение Unqualified opinion
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Биологический актив Biological asset Биотрансформация Biological transformation
Блок, группа или «журнал учета» полисов Block or group or «book» of policies
Бонус, дополнительная выплата, премиальные Bonus
Будущая экономическая выгода Future economic benefit Бухгалтер, составляющий отчетность Reporting accountant
Бухгалтерская модель, учетная модель Accounting model
Бухгалтерская прибыль Accounting profit
Бухгалтерская, учетная запись Accounting record
Бухгалтерский баланс Balance sheet
Бухгалтерский расчет (бух.учет) Accounting estimate
Бухгалтерский учет Accounting
Валовая маржа (прибыль) Gross margin
Валовая прибыль Gross profit
Валовые инвестиции в аренду Gross investment in the lease
Валовый оборот Gross turnover Валютный курс на отчетную дату Closing rate
Валютный риск Currency risk
Варрант Warrant
Ваучер; подтверждающий документ Voucher Вводный параграф Introductory paragraph
Величина запасов Amount of inventories
Величина отклонения Variance
Вероятностный метод (подход) Probabilistic approach
Вероятные запасы Probable reserves
Взаимозачет Offset
Взносы в капитал компании со стороны акционеров (участников) и прочих лиц, а также эмиссионный доход
Contributed surplus
Вид активов Class of assets
Вклад (взнос) собственника Contribution from owner
Вклад в «сухую» скважину Dry hole contribution
Вклад в покрытие затрат на забой скважины Bottom hole contribution
Вменѐнная ставка процента Imputed rate of interest
Внешнее подтверждение External confirmation
Внешний аудитор External auditor
Внутренний аудит Internal auditing
Внутренний аудитор Internal auditor
Внутригрупповые обороты Intracompany balance
Внутригрупповые остатки (операции) Intercompany balances (transactions) Возврат и уценка купленных товаров Purchase returns and allowances
Возврат и уценка проданных товаров Sales returns and allowances
Возврат проданных товаров Return of merchandise
Возмещаемая сумма / стоимость Recoverable amount Возмещение Consideration
Возмещение при выбытии (продаже) Disposal consideration
Возможная стоимость продаж Realisable value
Возможная стоимость реализации Realisable cost Возможная чистая стоимость продаж Net realisable value
Возможные запасы полезных ископаемых Possible (mineral) reserves
Вознаграждение по окончании трудовой деятельности Post-employment benefit
Вознаграждение работникам Employee benefit Вознаграждение, связанное с арендой актива Reward associated with a leased asset
Вознаграждение, связанное с финансовым активом Reward associated with financial asset
Возникновение Occurrence
Восстановительная стоимость Recovery value Временная разница Temporary / timing difference
Временной метод Temporal method
Вспомогательные активы Service assets
Встроенная стоимость Embedded value
Встроенный производный инструмент Embedded derivative
Выбытие Disposal
Выбытие денежных средств Cash outflows (payments)
Выбытие основных средств Plant assets disposals
Выгода, польза, выплата Benefit
Выгодоприобретатель Beneficiary
Выкупная стоимость, сумма, на которую имеет право страхователь в случае досрочного прекращения договора страхования жизни
Cash surrender value
Выплаты денежных средств Paid in cash
Выручка (амер. - доход ) Revenue
Выручка от продажи Sales revenue
Выручка от продажи нефти, используемая для возмещения затрат
Cost recovery oil
Выручка от реализации услуг Service revenue
Выручка сегмента Segment revenue
Высший орган аудита Supreme audit institution
Выходные пособия Termination benefit
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Вычитаемая временная разница Deductible temporary difference
Выявление фактов хозяйственной деятельности, идентификация
Identifying
Гарантированная ликвидационная стоимость Guaranteed residual value
Гарантированная пенсия Vested employee benefit
Генеральная совокупность Population
Географический сегмент Geographical segment
Геологическая провинция Geologic province
Гиперинфляция Hyperinflation
Главная бухгалтерская книга General ledger
Главный аудитор Principal auditor
Годовая стоимость аренды Annual lease costs
Годовой отчет Annual report
Государственная помощь Government assistance
Государственная субсидия Government grant
Государственное коммерческое предприятие Government business enterprise
Государственный (пенсионный) план State (employee benefit) plan
Готовая продукция Finished goods
Группа Group
Группа биологических активов Group of biological assets
Группа, представляющая сводную отчетность Consolidated group
Гудвилл Goodwill
Дата заключения сделки Trade date
Дата приобретения Date of acquisition
Дата расчетов Settlement date
Дебитор, должник Debtor
Дебиторская задолженность Accounts receivable Receivables
Действующий внутренний контроль Effective internal control
Денежная статья Monetary item
Денежные активы Monetary assets
Денежные обязательства Cash commitments
Денежные платежи, выплаты, расчеты Cash payments
Денежные поступления Cash proceeds
Денежные средства в кассе, касса Cash on hand Денежные средства клиентов Client's funds
Денежные средства, полученные с учетом скидки Cash received on account with a discount
Денежные средства Cash
Денежные финансовые активы и финансовые обязательства Monetary financial assets and financial liabilities
Движение денежных средств, денежный поток Cash flow
Денежный финансовый инструмент Monetary financial instrument
Депозитные средства в распоряжении компании; разница между суммой страхового взноса и суммой, причитающейся к возврату на определенных условиях
Core deposit intangibles
Депозитный сертификат Certificate of deposit
Детальный тест Detail test Детерминированный метод Deterministic approach
Деятельность до начала добычи полезных ископаемых Pre-production activity
Дивиденды Dividends
Дилинговые ценные бумаги Dealing securities Дисконтированная стоимость Present value
Дисконтированная стоимость обязательств по пенсионному плану с установленными выплатами
Present value of a defined benefit obligation
Добавленная стоимость Add value
Добавочная норма прибыли, наценка Markup
Добавочный капитал Capital surplus
Добывающие отрасли Extractive industries
Добыча (полезных ископаемых) Production
Доверенность Letter of attorney
Доверительный управляющий Trustee
Договор (соглашение) о совместной деятельности Joint venture agreement
Договор «затраты плюс» Cost-plus contract Договор аренды с правом выкупа Hire-purchase contract
Договор на строительство Construction contract
Договор о правах на разработку Right to mine contract Договор о предоставлении / получении доли участия (в освоении и разработке месторождения)
Farm out / farm in
Договор о разделе (слияние капитала) Sharing arrangement (pooling of capital)
Договор обратного РЕПО, соглашение о покупке с обязательством обратной продажи
Reverse repurchase agreement
Договор оказания аудиторских услуг Audit contract
Договор РЕПО, соглашение о продаже с обратной покупкой REPO (Repurchase agreement)
Договор с единовременной уплатой страховой премии Single-premium contract Договор с фиксированной ценой Fixed price contract
Договор страхования Insurance contract
Договор страхования с переменной суммой Variable contract
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Договор страхования, обязательства по которому связаны с результатами инвестиций
Investment-linked contract
Договор универсального страхования жизни Universal life contract
Договор участия (договор страхования жизни с участием в прибыли страховщика)
Participating contract / variable life insurance (with-profits policies)
Договор, обязывающий покупателя принять товар или выплатить неустойку
Take or pay contract
Договоры пожизненного страхования Whole-life contracts
Доживший получатель аннуитета (аннуитент) Surviving annuitant
Доказанные (достоверные) запасы Proved reserves
Доказанные (не)разработанные запасы Proved (un)developed reserves
Документация Documentation
Долговые инструменты Debt instruments
Долговые ценные бумаги Debt securities
Долгосрочная дебиторская задолженность Long-term receivables Долгосрочная инвестиция Long-term investment
Долгосрочное обязательство Non-current liability
Долгосрочные активы и обязательства Long-term assets and liabilities
Долгосрочные обязательства по выплатам сотрудникам Long-term employee benefits
Долгосрочный (внеоборотный) Non-current
Долевой инструмент Equity instrument
Долевые ценные бумаги Equity securities
Должная тщательность Due care
Доля меньшинства Minority interest
Доля участия в совместной деятельности Interest in joint venture
Дополнительно оплаченная часть акционерного капитала Additional paid-in capital
Дополнительное возмещение Additional consideration
Дополнительные арендные платежи собственнику при задержке начала работ
Delay rentals
Допустимая ошибка Tolerable error
Допустимое искажение Tolerable misstatement Допустимый альтернативный порядок учета Allowed alternative treatment
Допущение о непрерывности деятельности предприятия Going concern assumption
Допущение периодичности Time period assumption
Достаточная уверенность Reasonable assurance
Достаточность Sufficiency
Достоверное и объективное представление True and fair view / fair presentation
Доход Gain
Доход от продажи Gain on sale
Доход на инвестицию Return on investment
Доход от выбытия (актива, оборудования и т.д.) Gain on disposal
Доход, прибыль Income
Доходы на активы пенсионного плана Return on plan assets
Доходы на долевые ценные бумаги (дивиденды) Returns on equity securities (dividends)
Доходы по ссудам (проценты) Returns on loans (interest)
Доходы, полученные до начала добычи полезных ископаемых Pre-production revenues
Дочерняя компания Subsidiary
Другой аудитор Other auditor
Дублирование Backup
Единица (продукции) Unit Единица учета Unit of account
Журнал учета операций General journal
Журнал, учетный регистр Journal
За счет On account Забалансовая статья Off-balance-sheet item
Задание по выполнению согласованных процедур Agreed upon procedures engagement
Задание по обзору Review engagement
Задание по подготовке информации Compilation engagement Задание по подтверждению достоверности информации Assurance engagement
Задолженность перед поставщиками и подрядчиками Trade liability
Задолженность по налогам Taxes payable
Задолженность по начисленным расходам Accrued expenses payable
Задолженность по оплате труда Salaries payable Wages payable
Задолженность по процентам Interest payable
Задолженность покупателей и заказчиков Trade receivable
Заемные средства Borrowings
Займы и кредиты в иностранной валюте Foreign currency loans
Заказ на приобретение, покупку Purchase order Заканчивание (скважины) Completion
Закладываемая норма прибыли Markon
Закладывание Collateralization
Закрытие Closure
Закрытие (финансового года, отчетного периода) Cutoff (of financial year, of reporting period)
Залог Pledge
Залог, обеспечение Collateral
Запасы Inventories
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Запасы (полезных ископаемых) в недрах Reserves in place
Запасы «вне трубы» Reserves behind the pipe
Запасы на конец периода Ending inventory
Запасы на начало периода Beginning inventory
Запасы нефти и газа Oil and gas reserves
Запасы нефти и газа в недрах Oil and gas in place
Запасы руды Ore reserve
Запасы сельскохозяйственной продукции Agricultural inventories
Запрос Inquiry
Запрос подтверждения из финансовой организации Financial institution confirmation request
Зарегистрированная на бирже компания Listed company
Зарубежная деятельность, зарубежные операции Foreign operation
Зарубежное предприятие Foreign entity
Зарубежный источник дохода Foreign source of income
Застрахованное лицо Policyholder
Застрахованное событие (страховой случай) Insured event Затраты Expenditure
Затраты и выручка Costs and revenues
Затраты и поступления в неденежной форме Non-cash charges and credits
Затраты на амортизацию в расчете на единицу продукции Depreciation cost per unit Затраты на выбытие Cost of disposal
Затраты на закрытие скважины Decommissioning costs
Затраты на замену (актива) Replacement cost (of an asset)
Затраты на исследования и разработки, затраты на научно-исследовательские и опытно-конструкторские разработки (НИОКР)
Research and development costs
Затраты на ликвидацию (закрытие) Abandonment (decommissioning, dismantlement) costs
Затраты на переработку, затраты на производство Cost of conversion
Затраты на поисковые работы Finding costs
Затраты на приобретение Cost of purchase Cost of acquisition
Затраты на проведение геологической и геофизической разведки (месторождений)
Geological and geophysical costs (G & G)
Затраты на проценты (для пенсионного плана с установленными выплатами)
Interest cost (for an employee benefit plan)
Затраты на разработку Development cost
Затраты на сбыт продукции Distribution costs
Затраты на строительство Construction costs
Затраты на финансирование Finance costs
Затраты по восстановлению территории Restoration costs
Затраты по демонтажу Dismantlement costs
Затраты по займам Borrowing costs
Затраты по очистке и восстановлению территории Removal and restoration costs
Затраты по сбыту (продаже) Selling costs
Затраты по сделке Transaction costs
Затраты, переносимые на будущие периоды Expenditures carried forward Затраты, произведенные до начала добычи полезных ископаемых
Pre-production costs
Зачет Set-off
Заявления руководства Management representations
Заявленные, но неоплаченные убытки (РЗУ – резерв заявленных, но неоплаченных убытков)
Claims reported but not paid
Заявочный курс Application rate Знание бизнеса Knowledge of the business
Значимость Significance
Значительное влияние Significant influence
Идентифицируемые активы и обязательства (соответствующие определенным требованиям)
Identifiable assets and liabilities
Избыток, профицит Surplus
Извлекаемые запасы промышленного значения Commercially recoverable reserves
Изменения в капитале Changes in equity
Изменения в учетной политике Changes in accounting policy
Изменения финансового положения Changes in financial position
Изменяемая выборка Variable sampling
Имущественный комплекс месторождения полезных ископаемых
Mineral property
Имущественный комплекс коммерческого месторождения (бух.учет в добыв.отраслях)
Commercial property
Имущественный комплекс некоммерческого значения Noncommercial property
Имущество, используемое для коммерческих целей Commercial property
Инвентаризация Stock count
Инвестиции в недвижимость Investment property
Инвестиции, удерживаемые до погашения Investments held to maturity
Инвестиционная деятельность Investment activities
Инвестиционные ценные бумаги Investment securities
Инвестиция, инвестирование Investment Инвестиция, удерживаемая до погашения Held-to-maturity investment
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Инвестор Investor Инвестор в совместную деятельность Investor in a joint venture
Индексируемый договор страхования Indexed contract
Индивидуальная отчетность (счета) компании Individual accounts
Иностранная валюта Foreign currency
Инспектирование Inspection
Институт дипломированных бухгалтеров США AICPA (American Institute of Certified Public Accountants)
Инструмент хеджирования Hedging instrument
Интегрированная зарубежная деятельность Integral foreign operation
Интегрированная компания Integrated enterprise
Информация по сегментам Segment information
Ипотека Hypothecation
Ипотечные кредиты Mortgages
Искажение Misstatement
Исполнение Execution
Исследование Research
Истощение (месторождения полезных ископаемых) Depletion
Истощимые природные ресурсы Wasting natural resources
Итоговая (общая) сумма Hash total
Капитал Equity Capital
Капитализация процентов Capitalisation of interest
Капитализируемые затраты Capitalised costs
Капитальные затраты Capital expenditures
Капитальный (внеоборотный) актив Capital asset
Капитальный ремонт (скважин) Workovers
Кассовый метод Cash method
Кастодиан, хранитель Custodian
Качественный Qualitative
Квалифицируемый актив; актив, удовлетворяющий критериям Qualified asset
Квотное перестрахование Quota share reinsurance
Классификация Classification
Кодекс этики Code of Ethics
Количественный Quantitative
Количество выпущенных акций Amount of shares issued
Коллектор, залежи (полезных ископаемых) Reservoir Комбинированный финансовый инструмент Compound financial instrument
Комиссионное вознагражление брокеру Broker's commission
Комиссионные, вознаграждение, комиссионные вознаграждения
Commission
Комитет по аудиту Audit committee
Коммерческие расходы (расходы по продаже) Selling expenses
Компания взаимного страхования Mutual insurer Компания, акции которой котируются на бирже Listed company
Компания, акции которой свободно обращаются на открытом рынке ценных бумаг
Publicly traded company
Компания-покупатель Acquirer Компенсационная продукция Makeup product
Компенсационные выплаты долевыми инструментами Equity compensation benefit
Компенсационный остаток Compensating balance Cash balancing
Компенсация (плата) Compensation
Компетенция Competence
Компонент, составляющая, часть, статья Component Компьютерные информационные системы Computer information systems (CIS)
Консалтинг, консультационные услуги Consulting service Advisory service
Консигнация Consignment Контракт (соглашение) на предоставление услуг (с риском) или сервис-контракт
Service (risk) contract (agreement)
Контракт на поставку товара Commodity contract Контракт с минимальной гарантией возмещения ((рисковый) договор об оказании услуг)
Risk service contract (agreement)
Контролируемая организация Controlled entity
Контролирующая организация Controlling entity
Контроль за активом Control of an asset
Контроль качества Quality control
Контроль над предприятием (компанией) Control of an enterprise
Контроль обнаружения Detective control Контрольная версия Control version
Контрольная среда Control environment
Контрольный подсчет Test count
Контрсчет Contra account Конфиденциальность Confidentiality
Конфликт интересов Conflict of interest
Концепция (МСФО) Framework
Концепция бухгалтерского учета Accounting concept
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Концепция соотнесения доходов и расходов Matching concept Концепция ценности от использования Value in use concept
Концессия (концессионный договор) Concession (concessionary agreement)
Корпоративное управление Corporate governance
Корпоративные активы Corporate assets
Корректировка Adjustment
Корректировка на основе опыта Experience adjustment
Корректирующая проводка Adjusting entry
Корректирующее событие (после отчетной даты) Adjusting event (after the balance sheet date) Косвенный метод Indirect method
Коэффициент замещения резервов Reserve replacement ratio (RRR)
Коэффициент текущей ликвидности Current ratio
Краткосрочная инвестиция Current investment Краткосрочное вознаграждение работникам Short-term employee benefit
Краткосрочные инвестиции Temporary investments
Краткосрочные обязательства Current liabilities Кредитный лизинг; аренда, частично финансируемая за счет кредита
Leveraged leases
Кредитный риск Credit risk
Кредитор, кредитующая организация Creditor Кредиторская задолженность Accounts payable
Payables
Кредитоспособность Credibility
Кривые падения (добычи) Decline curves
Критерий признания Recognition criteria
Критерий признания убытка Loss recognition test
Критический компонент Critical component Кумулятивный эффект Cumulative effect
Курсовая разница Foreign exchange difference Exchange difference
“Леверидж”, экономический рычаг Leverage Ликвидационная стоимость Residual value (Salvage value)
Ликвидность Liquidity
Линейный метод (амортизации) Straight-line (depreciation) method
Малое предприятие Small entity
Материалы Supplies
Материнская компания Parent company
Международные стандарты аудиторской деятельности International Standards of Auditing
Международные стандарты финансовой отчетности (МСФО) International Financial Reporting Standards (IFRS) International Accounting Standards (IAS)
Месторождение Field Deposit (mineral resource or oil and gas in place)
Метод «затраты плюс» Cost-plus method
Метод «по мере готовности» Percentage-of-completion method
Метод оценки прогнозируемых выгод Projected benefit valuation method
Метод актуарной оценки Actuarial valuation method
Метод амортизации по сумме числа лет срока полезного использования
Sum-of-the-year-digits (depreciation) method
Метод базовых запасов Base stock
Метод валовых доходов (применительно к начислению амортизации пропорционально объему продукции)
Gross revenue approach (to unit-of-production depreciation)
Метод двойного уменьшаемого остатка Double declining method
Метод долевого участия Equity method
Метод консолидации при объединении интересов Pooling of interests method
Метод курса на отчетную дату Closing rate method
Метод ЛИФО (последний-поступление, первый – выбытие) LIFO method
Метод начисления Accrual basis
Метод начисления амортизации Amortization method
Метод обязательств Liability method
Метод обязательств по балансу Balance sheet liability method
Метод обязательств по отчету о прибылях и убытках Income statement liability method
Метод отсрочки Deferral method
Метод оценки причитающихся выгод Accrued benefit valuation method
Метод периодического учета запасов Periodic inventory
Метод покупки Purchase method
Метод портфельной оценки Portfolio basis
Метод прогнозируемой условной единицы Projected unit credit method
Метод продаж Sales method
Метод списания пропорционально объему продукции Units-of-activity method
Метод средневзвешенной стоимости Weighted average cost method
Метод убывающего остатка Diminishing balance method
Метод уменьшаемого остатка (амортизация) Declining balance method
Метод учета Accounting method
Метод учета в условиях срочной реализации имущества Break-up basis
Метод учета по полным затратам Full cost accounting
Метод учета результативных затрат (учет по себестоимости успешных работ, «продуктивных скважин»)
Successful efforts accounting
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Метод учета по розничным ценам Retail method
Метод учета по текущему валютному курсу Current exchange rate method
Метод учета по текущим затратам Current cost method
Метод учета по фактической стоимости приобретения Cost method
Метод учета прав на продукцию Entitlements method
Метод учета результата проекта по его окончании Completed contract method
Метод физического учета добычи Physical unit-of-production method
Метод ФИФО (первый – приход, первый – выбытие) FIFO method
Метод чистого (нетто) дохода (применительно к начислению амортизации пропорционально объему продукции)
Net revenue approach ( to unit-of-production depreciation)
Метод эффективной ставки процента Effective interest method
Методы аудита с использованием компьютеров (МАК) Computer-assisted audit techniques (CAAT) Минимальная ставка доходности (используемая в той или иной организации)
Hurdle rate
Минимальные арендные платежи Minimum lease payments
Мнение Opinion
Модель нулевого остатка ( на основе покрытия затрат) Zero-balance models (cost recovery basis)
Модель с отсроченной премией Deferral model
Модифицированное аудиторское заключение Modified auditor’s report
Моральный износ, устаревание Obsolescence
Мошенничество Fraud
Наблюдение Observation
Надежно оцененный Measured reliably
Надежность Reliability
Накапливаемые оплачиваемые отпуска Accumulating compensated absences
Накладная, коносамент Bill of lading
Накопленная амортизация Accumulated depreciation
Накопленная прибыль Accumulated profit
Накопленный убыток Accumulated loss
Налог на добытые полезные ископаемые Severance tax
Налог на прибыль Tax on income
Налоговая база актива или обязательства Tax base of asset or liability
Налоговая ставка Tax rate
Налоговый период Fiscal period
Налоговый убыток Tax loss
Налоговый убыток, перенесенный на будущие периоды Tax loss carryforward
Налогооблагаемая временная разница Taxable temporary difference
Налогооблагаемая прибыль Taxable profit
Наследуемое имущество страхователя Estate of policy holder Национальная практика National practices
Национальные стандарты National standards
Начало срока аренды Inception of the lease
Начальное сальдо Opening balance
Начисленная выручка Accrued revenue
Начисленное обязательство Accrued liability
Начисленные расходы Accrued expenses
Неаннулируемая аренда Non-cancellable lease
Негарантированная ликвидационная стоимость Unguaranteed residual value
Неделимое долевое участие Undivided interest
Неденежная статья Non-cash item
Недоказанные запасы Unproved reserves
Недостаток внутреннего контроля Internal control weakness
Недостаточная добыча (недобор) Underlift (undertake)
Недостаточность премии Premium deficiency
Незавершенное производство Work in progress
Независимая зарубежная деятельность Independent foreign operation
Независимость Independence
Незаработанная премия (РНП – резерв незаработанной премии)
Unearned premium
Незаработанные доходы (доходы будущих периодов) Unearned revenue
Незаработанный финансовый доход Unearned finance income
Неистекший риск Unexpired risk
Нейтральность Neutrality
Неконтролируемый интерес (амер.) Noncontrolling interest
Нематериальный актив Intangible asset
Необычные по размеру (прибыли, убытки) Abnormal (gains, losses) Неопределенность Uncertainty
Неосвоенные запасы Undeveloped reserves
Неотъемлемое ограничение Inherent limitation
Неотъемлемый риск Inherent risk
Неоцененные предэксплуатационные затраты Unevaluated preproduction costs
Непосредственный контроль Supervision
Непрерывность деятельности Going concern
Неразрабатываемые запасы Non-producing reserves
Нераспределенная прибыль Retained earnings
Несоответствие Noncompliance
Несущественная (статья) Immaterial (item)
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Нетиповая ошибка Anomalous error Нефондированный пенсионный план Unfunded benefit plan
Нефть и газ Petroleum
Новый аудитор Incoming auditor
Номинальная стоимость, паритет Par value
Нормальная производственная мощность оборудования Normal capacity of production facilities
Нормальный прирост / убыток от обычной деятельности Normal surplus-deficit
Нормативная оценка запасов нефти и газа Standard measure of oil and gas reserves
Нормативная себестоимость, затраты Standard cost Обесценение, снижение стоимости Impairment
Облигации к оплате Bonds payable
Облигации, связанные с риском катастроф Catastrophe bonds
Обменный курс Exchange rate
Обобщенная финансовая отчетность Summarized financial statements
Обобщение, суммирование Aggregation
Оборот Turnover Оборотные средства Working capital
Оборотный актив Current asset
Оборудование Equipment
Обратная покупка Reverse acquisition
Обремененный договор Onerous contract
Общая величина операционных расходов Total operating expenses
Общее количество товаров Units and goods available
Общее страхование General insurance
Общепринятые принципы бухгалтерского учета (стандарты ГААП)
GAAP (Generally accepted accounting principles)
Общепринятые стандарты аудиторской деятельности GAAS (Generally accepted auditing standards)
Общие основы бухгалтерского учета Comprehensive basis of accounting
Общие средства контроля в компьютерных информационных системах
General controls in computer information systems
Общий стандарт General standard
Объединение бизнеса Business combination
Объединение интересов Uniting of interests
Объединение капитала (интересов) Pooling of capital (interests)
Объект инвестирования Investment object Объект инвестиций Investee
Объект недвижимости, занимаемый собственником Owner-occupied property
Объективное представление Fair presentation
Объективность Objectivity
Объем аудита Scope of an audit
Объем продукции Units of activity
Обыкновенная акция Ordinary share Common stock
Обычная деятельность Ordinary activities
Обязательства по налогам Tax liability
Обязательство Obligation
Обязательство по пенсионному плану с установленными выплатами
Defined benefit obligation
Обязательство, вытекающее из практики Constructive obligation
Обязывающее событие Obligating event Оговорка (аудиторская) Qualification
Ограничение объема Scope limitation Limitation on scope
Ожидаемая конечная стоимость («стоимость выхода») Expected exit value
Ожидаемая ошибка Expected error
Ожидаемая финансовая информация Prospective financial information
Ожидаемое выбытие активов Expected disposals of assets
Операции доверительного управления Trust activities
Операции между связанными сторонами Related party transaction
Операции с иностранной валютой Foreign currency transactions
Операционная аренда Operating lease
Операционная деятельность Operating activity
Операционная прибыль Operating profit
Операционные затраты Operating costs
Операционные расходы Operating expenses
Операционный доход Operating income
Операционный цикл Operating cycle
Операция «сверху вниз» Downstream transaction
Операция не отражается No entry
Оплаченный капитал Paid-in сapital
Опцион Option
Опцион на приобретение прав на разработку полезных ископаемых
Option to acquire mineral rights
Опцион на приобретение участка недр Option to acquire acreage
Опцион покупателя Call option
Организация Enterprise
Освоенные (разработанные) запасы Developed reserves
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Осмотрительность, осторожность Prudence Основание, свидетельство Evidence
Основная облигация Host bond
Основная продукция Main product
Основное балансовое равенство Basic accounting equation
Основное средство Fixed asset
Основной договор Host contract
Основной подход Benchmark
Основной порядок учета Benchmark treatment Основные средства Plant assets (Property, Plant and Equipment), fixed assets
Основные требования к раскрытию информации General disclosure
Основообразующий Underlying
Остаточная доля в активах Residual claim on total assets
Осуществить зачет встречных требований Settle net
Ответственное хранение Custody
Ответственность аудитора Auditor’s responsibility
Отдел внутреннего аудита Internal audit department
Отказ от выражения мнения Disclaimer of opinion
Отказаться от признания Refuse to recognize
Отклонение Deviation
Открытие (месторождения) Discovery
Отложенная выручка Deferred revenue
Отложенная прибыль Deferred income
Отложенное возмещение налога Deferred tax income
Отложенные налоговые обязательства Deferred tax liabilities
Отложенные налоговые требования Deferred tax asset
Отложенный налог Deferred tax
Отложенный расход по налогу Deferred tax expense
Отнесение постоянных производственных расходов непосредственно на счет прибылей и убытков
Direct costing
Относительные показатели Comparatives
Отношение разведанных запасов к годовому объему добычи Reserve-to-production ratio
Отражение в учете, запись Recording
Отраслевой сегмент Industry segment
Отраслевые и географические сегменты Industry and geographical segments
Отрицательная курсовая разница; убыток, полученный в результате изменения величины курса
Foreign exchange loss
Отрицательное мнение Adverse opinion
Отрицательное подтверждение Negative assurance
Отрицательный гудвилл Negative goodwill
Отсроченная годовая финансовая отчетность Deferred annual accounting
Отсроченная компенсация Deferred compensation
Отсроченный платеж Deferred payment Отсрочка и соответствие (соотнесение) Deferral and matching
Отчет аудитора по специальному заданию Special purpose auditor’s report
Отчет о движении денежных средств Cash flow statement (Statement of cash flows)
Отчет о прибылях и убытках Income statement Отчет о результатах деятельности Performance statement
Отчетная валюта Reporting currency
Отчетная дата Balance sheet date Reporting date
Отчетность на нетто-основе Reporting on a net basis
Отчетный период Financial period Reporting period
Отчетный сегмент Reportable segment
Отчитывающаяся компания Reporting enterprise
Оцененные запасы (полезных ископаемых) Measured mineral resources (reserves)
Оценка Valuation Evaluation Assess
Оценка (запасов полезных ископаемых) Appraisal (of mineral reserves) Оценка изменений Measurement of change
Оценка, измерение Measurement
Оценочная выборка Estimation sampling
Оценочная скважина Appraisal well Оценочная стоимость Appraised value
Оценочное значение Accounting estimate
Оценочное значение коэффициента Ratio estimation
Оценочный резерв Allowance Ошибка Error
Ошибка выборки Sampling error
Ошибочное отклонение (непринятие) Incorrect rejection
Ошибочное принятие Incorrect acceptance
Партнер (аудиторской фирмы) Partner (of an audit company)
Пассивное долевое участие Non-operating interest
Пенсионный план Retirement benefit plan
Пенсионный план группы работодателей Multy-employer (benefit) plan
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Пенсионный план с установленными взносами Defined contribution plan
Пенсионный план с установленными выплатами Defined benefit plan
Первоначальная стоимость, фактическая стоимость приобретения
Historical cost
Передача прав собственности (на месторождение полезных ископаемых)
Conveyance
Переменные затраты Variable costs
Переменные производственные накладные расходы Variable production overheads
Перенос налогового убытка на прошлый период Tax loss carryback
Перенос неиспользованных налоговых кредитов на будущий период
Carryforward of unused tax credit
Переоборудование скважины Recompletion
Переоцененная стоимость актива Revalued amount of an asset
Переоценка Revaluation
Перепроизводство Overlift (overtake, overproduction) Перестрахование в порядке новации /принятия обязательств Novation/assumption reinsurance
Перестрахование возмещения ущерба Indemnity reinsurance
Перестрахование на годичный срок Yearly term reinsurance
Перестрахование эсцедента убытков Excess of loss reinsurance
Перестрахователь, цедент (передающая страховая компания) Ceding insurer
Перестраховочная премия Reinsurance premium
Перестраховщик Reinsurer
Пересчет Restatement Переходные обязательства (по пенсионному плану на основе трудового участия)
Transitional liability (defined benefit plan)
Период эффективного использования Economic life
Перспективная модель учета, основанная на выплатах страхового возмещения страхователю
Policyholder-Benefits (prospective) accounting model
Перспективная территория Area of interest
Перспективное применение Prospective application
Письменное заявление руководства Management representation letter
Письмо-обязательство Engagement letter
План аудита Audit plan
План вознаграждений по окончании трудовой деятельности Post-employment benefit plan
План компенсационных выплат долевыми инструментами Equity compensation plan
Планирование Planning
Платежеспособность Solvency
Платежи Payments
По себестоимости, по первоначальной стоимости At cost
Побочные (косвенные) затраты на приобретение Incidental (indirect) acquisition costs
Побочный продукт By-product
Поврежденные запасы Damaged inventories
Повторный аудит Reaudit
Повторный запрос Second request
Повышение стоимости Write-up
Погашение долгосрочного кредита Redemption of the long-term loan
Подготовка информации Compilation
Поддержание капитала Capital maintenance
Подлежащий распределению остаток Divisible surplus
Подсчет Computation
Подтверждение Confirmation Verification Corroboration
Подтвержденный доказательствами Substantiated
Подход, основанный на общей покупательной способности General purchasing power approach
Подход, основанный на текущих затратах Current cost approach
Поисковые работы Prospecting
Покупка товаров в кредит Purchase of merchandise on credit
Покупки Purchases
Полезные ископаемые Minerals
Полезные ископаемые в недрах Minerals in place
Полностью самортизированный актив Fully depreciated asset
Полнота Completeness
Полный доход, включая все изменения в чистых активах, за исключением тех средств, которые являются результатом операций с собственниками компании
Comprehensive income
Положительная курсовая разница; прибыль, полученная в результате изменения величины курса
Foreign exchange gain
Положительное подтверждение Positive assurance
Полупассивное долевое участие (договоренность о «полупассивном» долевом участии в добыче полезных ископаемых)
Carried interest (carrying arrangement)
Помощь, содействие Assistance
Понижающая составляющая нормы прибыли, скидка Markdown
Понятность Understandability
Пообъектная уценка, пообъектное списание Write-down on an item by item basis
Пооперационный учет / учет на основе сделок Transaction-based accounting
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Порядок учета Accounting treatment Последовательность Consistency
Последующее событие Subsequent event
Поставка на условиях Ф.О.Б. в порту назначения FOB (Free on board) destination
Поставка на условиях Ф.О.Б. в порту отгрузки FOB (Free on board) shipping point Поставщик Supplier
Постоянная разница Permanent difference
Постоянная учетная значимость Continuing accounting significance
Постоянные затраты Fixed costs
Постоянные накладные производственные расходы Fixed production overheads
Постоянный аудитор Continuing auditor
Поступление денежных средств Cash inflow
Поступление денежных средств от клиентов Cash receipts from customers
Поступления Proceeds
Поступления от выбытия (активов) Disposal proceeds
Поступления от реализации поврежденного застрахованного имущества, перешедшего в собственность страховой организации
Recoveries from salvage
Потенциальные обыкновенные акции Potential ordinary share
Потенциальные обыкновенные акции с разводняющим эффектом
Dilutive potential ordinary shares
Пояснения к отчетности Notes to the accounts
Пояснительная записка Explanatory note
Поясняющие параграфы Emphasis of matter paragraph(s)
Права на разработку недр Mineral rights (interests)
Правдивое (достоверное) представление Faithful representation
Правление Комитета по международным стандартам финансовой отчетности (Правление КМСФО)
International Accounting Standards Board (IASB)
Право собственности на активы Title to assets
Право собственности, правовой титул Legal title
Практика Practice
Предварительно оцененные запасы Inferred mineral resources
Предоплата Prepayment
Предполагаемые запасы полезных ископаемых Indicated mineral resources (reserves)
Представление (информации) Presentation
Представление и раскрытие информации Presentation and disclosure
Представление отчетности, информации (заинтересованным пользователям)
Communication
Представление по валовому / нетто – методу Gross / net representation
Предупреждение Caveat
Предшествующий аудитор Predecessor auditor
Прекращаемая деятельность Discontinuing operation
Прекращение признания, списание с баланса Derecognition
Премия за неистекший период страхования Unexpired premium
Премия на акцию, эмиссионный доход Share premium
Преобразование общества взаимного страхования в акционерное страховое общество
Demutualising
Прибыль Profit
Прибыль до налогообложения Profit before tax
Прибыль от операций, прибыль от основной деятельности Profit from operations
Прибыль от чрезвычайных обстоятельств Extraordinary profit
Прибыль, полученная в результате изменения величины курса; положительная курсовая разница
Foreign exchange gain
Прибыльная нефть Profit oil
Приемлемая выборка Acceptance sampling
Признание Recognition
Признание и оценка Recognition and measurement Прикладные средства контроля Application control
Принцип бухгалтерского учета Accounting principle
Принцип индивидуальной оценки Individual evaluation concept
Принцип консерватизма Conservatism
Принцип начисления Accruals concept
Принцип осмотрительности, осторожности Prudence concept
Приобретение, покупка Acquisition
Приобретенная, приобретаемая компания Acquiree
Приоритет содержания над формой Substance over form
Прирост запасов в результате доразведки Extensions
Прирост стоимости имущества от переоценки Revaluation surplus
Приростная ставка процента на заемный капитал (арендатора) Incremental borrowing rate of interest (lessee's) Присутствие Attendance
Причастность аудитора Auditor's association
Пробный (проверочный) баланс Trial balance
Проверка Examination
Проверяющий Controller
Проводка Entry
Прогнозирование Projection
Прогнозная финансовая информация Perspective financial information
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Программа аудита Audit program
Программа аудиторского задания Engagement work program
Продавец ценных бумаг, играющий на понижение Short seller
Продажа в рассрочку Instalment sale
Продажа дочерней компании Disposal of subsidiary
Продажа одним и тем же страхователям различных страховых продуктов
Cross selling
Продажа с обратной арендой (лизингом) Sale and leaseback transaction
Продажа с платежом в рассрочку Incremental sale
Продажа товаров в кредит Sale of merchandise on credit
Продажа товаров и услуг Sales of goods and services
Продажи Sales
Продуктивность, производительность Efficiency
Продукция в натуральном выражении Production in kind
Проектный метод Project method
Проекты для повышения отдачи Improved recovery projects
Производные финансовые инструменты, деривативы Derivative financial instrument
Производственная себестоимость Production cost
Промежуточная финансовая отчетность / информация Interim financial reporting / statements / information
Промежуточный период Interim period
Пропорциональное сведение Proportionate consolidation
Профессиональное поведение аудитора Professional conduct
Профессиональные услуги Professional services
Процедура контроля Control procedure
Процедура проверки контроля Control procedures
Процедура проверки по существу Substantive procedure
Процедуры аудита Audit procedures
Процесс контроля Control process
Процесс управления Governance process
Прямой способ составления отчета о движении денежных средств
Direct method of reporting cash flows
Прямой страховщик Direct insurer
Прямые затраты на заключение договоров страхования (аквизиционные расходы)
Direct acquisition cost
Прямые затраты на приобретение Direct acquisition cost Работа на местах, вне штаб-квартиры фирмы Field work
Рабочие документы Working papers
Разведочная скважина Exploratory well
Разводненная прибыль на акцию Diluted earnings per share
Разводненный убыток на акцию Diluted loss per share
Размер выборки Sample size
Разрабатываемые запасы Producing reserves
Разработка Development Разработка (полезных ископаемых) открытым способом Quarrying
Разрешение Authorisation
Разрешение на изыскательские работы Prospecting permit
Разрешение на поисково-разведочные работы Exploration permit Разрешенный альтернативный подход Allowed alternative method
Раскрытие информации Disclosure
Раскрытие информации о связанных сторонах Related party disclosures
Расписание / график аудиторской проверки Schedule of an audit Распределение налогов Tax allocation
Распределение прибыли (дохода) между собственниками Income distributions to owners
Распределение, списание, отнесение Allocation
Расследование Investigation
Расходы Expenses
Расходы будущих периодов Prepaid expenses
Расходы будущих периодов на страхование Prepaid insurance
Расходы на аренду Rent expense
Расходы на выплату процентов Interest expense
Расходы на оплату труда Salaries expense
Расходы на ремонт Repairs expense
Расходы на страхование Insurance expenses
Расходы по гарантийному обслуживанию Warranty expense
Расходы по налогу Tax expense
Расходы по налогу на прибыль Income tax expense
Расходы по обработке требований о возмещении ущерба Claim processing expenses
Расходы сегмента Segment expense
Расчет по обязательствам пенсионного плана Settlement of employee benefit obligations
Расчет по пенсионному плану Pension plan settlement Расчетная процентная ставка по договору аренды Interest rate implicit in a lease
Расчеты на основании явных методов дисконтирования Explicit discounting computation
Расчленение (договора) Decomposition (of the contract)
Реализованная/нереализованная прибыль Realised / unrealised gain
Реверсирование (восстановление) временной разницы Reversal of temporary difference
Реверсирование (восстановление) убытка от обесценения Reversal of impairment loss
Реестр чеков Check register
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Резерв Provision
Резерв на покрытие риска выборки Allowance for sampling risk
Резерв переоценки Revaluation reserve
Резерв по налогам к уплате Provision for taxes payable
Резерв по сомнительным долгам Allowance for doubtful accounts Резерв произошедших, но незаявленных убытков (РПНУ) IBNR (incurred but not reported)
Резервы колебаний убыточности Equalization reserves
Резервы на катастрофы (РК) Catastrophe (cat) provisions
Результат сегмента Segment result Результаты деятельности Performance
Рекомендательное письмо Comfort letter
Реструктуризация Restructuring
Ресурсы полезных ископаемых Mineral resource Ретроспективная модель учета, основанная на депозите страхователя
Policyholder-deposit (retrospective) accounting model
Ретроспективное применение Retrospective application Риск выборочного метода Sampling risk
Риск ликвидности Liquidity risk
Риск необнаружения Detection risk
Риск несопоставимости (несоотнесения) Mismatch risk Риск процентной ставки Invest rate risk
Риск развития страхового случая (в страховании) Development risk
Риск разработки (в добыв.отраслях) Development risk
Риск размера страхового возмещения Severity risk Риск системы контроля Control risk
Риск ставки процента Interest rate risk
Риск частоты страховых случаев Occurrence risk
Риск, не связанный с использованием выборочного метода Non-sampling risk Риск, связанный с арендой актива Risk associated with a leased asset
Риск, связанный с движением денежных средств, риск денежного потока
Cash flow risk
Риск, связанный с окружающей средой Environmental risk
Рудное тело Ore body
Руководитель внутреннего аудита Chief audit executive
Руководство, менеджмент Management Рыночная стоимость Market value
Рыночный Marketable (adj)
Рыночный риск Market risk
Сальдо (остаток) Balance Сальдо по счету (остаток по счету) Account balance
Сведение, консолидация Consolidation
Сверка, выверка Reconciliation
Сводная финансовая отчетность Consolidated financial statements Своевременность Timeliness
Связанные стороны Related parties
Сделка Transaction
Сделка между независимыми друг от друга сторонами Arm’s length transaction Сделка с отложенной продажей Suspence sale
Себестоимость, стоимость, затраты Cost
Себестоимость единицы продукции Unit cost
Себестоимость запасов Cost of inventories Себестоимость продаж Cost of sales
Секвестр, ограничение, уменьшение Curtailment
Секция Section
Сельскохозяйственная деятельность Agricultural activity Сельскохозяйственная продукция Produce (agricultural)
Синтетический финансовый инструмент Synthetic financial instrument
Система бухгалтерского учета Accounting system
Система внутреннего контроля Internal control system Система периодического учета Periodic system
Сквозная проверка Walk-through test
Скидки при покупке Purchase discounts
Скидки при продаже Sales discounts Скорректированный проверочный / пробный баланс Adjusted trial balance
Слияние Merger
Собственные выкупленные акции (доли) Treasury stock Собственный капитал Shareholders’ equity (interests)
Событие Event
Событие, определяющее момент первоначального раскрытия (для прекращаемой деятельности)
Initial disclosure event (for a discontinuing operation)
События после отчетной даты Post balance sheet events Events occurring after the balance sheet date
Совет по стандартам аудита Auditing Standards Board
Совет по стандартам финансовой отчетности FASB (Financial Accounting Standards Board) Совместная деятельность Joint venture
Совместно контролируемая компания Jointly controlled entity
Совместно производимая продукция Joint products
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Совместно управляемый пенсионный план Group administration (employee benefit) plan Совместный контроль Joint control
Согласованные процедуры Agreed upon procedures
Соглашение (договор) о разделе продукции Production-sharing agreement (contract)
Соглашение о продаже, имеющее обязательную силу Binding sale agreement Соглашение о совместной деятельности Joint operating agreement
Сокращенная (внутренняя) финансовая отчетность Condensed (internal) financial reports
Соответствие Compliance
Соответствующие показатели Corresponding figures Соотнесение затрат и выручки Matching of costs with revenues
Соотношение между выгодами и затратами Balance between benefit and cost
Сопоставимая финансовая отчетность Comparable financial statements
Сопоставимость Comparability Сопутствующие услуги Related services
Сортность, сорт, качество Grade
Специальный идентификационный метод Specific identification method Специфическая оценка Entity-specific measurement
Списание Write-off
Списание (основных средств) Retirements
Списание стоимости пропорционально объему производства продукции
Unit-of-production method
Способность к изменению Capability to change
Справедливая стоимость Fair value
Средневзвешенная стоимость Weighted average cost Средневзвешенное количество обыкновенных акций в обращении за период
Weighted average number of ordinary shares outstanding during the period
Средняя стоимость, средние затраты Average cost Средства, которые компания держит для клиента Funds held for customer
Срок амортизации Amortisation period
Срок аренды Lease term
Срок полезного использования Useful life Ссуды и дебиторская задолженность, предоставленные компанией
Loans and receivables originated by the enterprise
Ставка (курс) на конец периода End-of-period rate
Стандарт учета Accounting standard Стандарты аудита государственных учреждений Governmental auditing standards
Статистическая выборка Statistical sampling
Статья, объект Item
Статья, по которой выводится остаток Balancing item Стоимость актива, приобретенного в обмен на другой, отличный от первого, актив
Cost of asset acquired in exchange for dissimilar asset
Стоимость активов компании, основанная на допущении о непрерывности ее деятельности
Going concern value
Стоимость погашения Settlement value
Стоимость прошлых услуг работников Past service cost
Стоимость текущих услуг Current service cost Стоимость транспортировки при покупке Freight costs on purchases
Стоимость, подверженная риску Value at risk
Стоимость, себестоимость, затраты Cost
Сторонняя организация по оказанию услуг External service production Стратификация Stratification
Страхование жизни на срок Term life insurance
Страхование имущества и страхование от несчастного случая; Casualty - любое страхование, кроме страхования жизни, страхования имущества от огня, морского страхования и страхования финансовых рисков.
Property and casualty insurance
Страхование на случай смерти Mortality protection Страхователь, застрахованное лицо Policyholder
Страховое возмещение к оплате Claims payable
Страховой интерес Insurable interest
Страховой случай (застрахованное событие) Insured event Страховые премии по договорам страхования Premiums
Строительство Construction
Суброгация, переход к страховщику прав страхователя на возмещение ущерба
Subrogation
Субсидия, относящаяся к активам Grant related to assets
Субсидия, относящаяся к доходу Grant related to income
Сумма выданных займов и дебиторской задолженности Originated loans and receivables Суммирование, обобщение Aggregation
Суммы, признанные в балансе и отчете о прибылях и убытках Amounts recognised in the balance sheet and income statement
Существенное искажение факта Material misstatement of fact
Существенное несоответствие Material inconsistency Существенность Materiality
Существенные недостатки Material weaknesses
Существенный Material (adj)
Существование Existence Схема начисления амортизации Depreciation schedule
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Схема премиальных выплат Bonus plan Счет Account
Счет доходов и расходов Income and expenditure account
Счет клиента Client's account
Счет покупкок Purchase account Счет прибылей и убытков Profit and loss account
Счета к оплате Notes payable
Счет-фактура Invoice
Сырье Raw material Тайное соглашение Collusion
Твердое соглашение, твердое обязательство Firm commitment
Текущая восстановительная стоимость Current recovery value
Текущая стоимость Current value Текущая стоимость, текущие затраты Current cost
Текущие налоговые платежи Current tax
Текущие расходы Current expenditures (revenue expenditures) Территория изысканий Prospect
Тесты контроля Tests of control
Титульное страхование Title insurance
Товарные запасы Merchandise Inventory Торговая компания Merchandising company
Торговые ценные бумаги Trading securities
Точно в срок Just-in-time
Транспортные расходы (фрахт) при покупке Freight-in Транспортные расходы (фрахт) при продаже Freight-out
Убедительный Persuasive
Убыток Loss
Убыток от выбытия (актива, оборудования и т.д.) Loss on disposal Убыток от обесценения Impairment loss
Убыток от продажи Loss on sale
Убыток от продажи оборудования Loss on sale of equipment
Уверенность Assurance Уменьшение (компесанция влияния фактора) Mitigating
Уменьшение долгосрочных займов, кредитов Decrease in long-term loan
Уместность Appropriateness Relevance
Управление Governance
Управление изменениями Management of change
Урегулирование, погашение Settlement Уровень существенности Materiality level
Условия отсрочки платежа Deferred payment terms
Условия поставки Ф.О.Б. в порту назначения FOB (Free on board) destination
Условия поставки Ф.О.Б. в порту отгрузки FOB (Free on board) shipping point Условная арендная плата Contingent rent
Условная сумма Notional amount
Условно-безвозвратный заем Forgivable loan
Условное обязательство Contingent liability Условно-положительное мнение (мнение с оговорками) Qualified opinion
Условный актив Contingent asset
Условный доход Contingent gain
Условный убыток Contingent loss Условный факт хозяйственной деятельности Contingency
Услуги по предоставлению заключения в отношении финансовой информации
Assurance service
Услуги по учету и проверке Accounting and review service Установленный заранее заявочный курс Predetermined application rate
Утверждение Assertion
Утверждения, на основе которых подготовлена финансовая отчетность
Financial statements assertions
Участник (совместной деятельности) Venturer
Участник пенсионного плана Participant of a retirement benefit plan
Учет в государственном секторе экономики Public sector accounting Учет в разрезе перспективных территорий Area of interest accounting
Учет в соответствии с принципом обесценивания Imparity principle
Учет по методу начисления Accrual basis of accounting
Учет по первоначальной стоимости, по фактической стоимости приобретения
Historical cost accounting
Учет по себестоимости успешных работ (метод учета результативных затрат,«продуктивных скважин»)
Successful efforts accounting
Учет при слиянии Merger accounting
Учет признания резерва Reserve recognition accounting (RRA)
Учет приобретения Acquisition accounting
Учет путем распределения Appropriation accounting Учет хеджирования Hedge accounting
Учетная модель, бухгалтерская модель Accounting model
Учетная политика Accounting policy
Учетная прибыль Accounting income
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Учетная процедура Accounting procedure Учетная стоимость (балансовая стоимость) Carrying amount (Book value)
Учетные данные Accounting data
Учетный период Accounting period
Фактическая (действующая) налоговая ставка Effective tax rate Фактическая стоимость единицы основных средств Cost of an item of property, plant and equipment
Фактическая стоимость инвестиции Cost of an investment
Фактическая стоимость купленных товаров Cost of goods purchased
Фактическая стоимость приобретения Historical cost Фактическая стоимость проданных товаров Cost of goods sold
Фактическая стоимость товаров для продажи Cost of goods available for sale
Фактический доход Earnings
Факторинг дебиторской задолженности Factoring of receivables Финансирование Funding
Финансовая аренда Finance lease
Финансовая деятельность Financing activities Финансовая отчетность Financial Statements Financial reporting Accounts
Финансовая отчетность группы Group financial statements/accounts
Финансовое обязательство Financial liability
Финансовое положение Financial position Финансовое соглашение о выкупе товара Product financial arrangement
Финансовые активы и обязательства, имеющиеся в наличии для продажи
Financial assets and liabilities available for sale
Финансовые активы, имеющиеся в наличии для продажи Available-for-sale financial assets Финансовый актив Financial asset
Финансовый актив или обязательство, предназначенное для торговли
Financial asset or liability held for trading
Финансовый инструмент Financial instrument
Финансовый прогноз Financial forecast
Фонды (резервы) Reserves
Фрахт (транспортные расходы) при покупке Freight-in Фрахт (транспортные расходы) при продаже Freight-out
Фундаментальная ошибка Fundamental error
Функциональная валюта (отчетная, базовая) Functional currency (reporting, measurement, presentation)
Хедж / Хеджирование Hedge Хеджирование Hedging
Хеджируемая статья Hedged item
Хозяйственный сегмент Business segment
Холдинговая компания Holding company Цедент, перестрахователь (передающая страховая компания) Ceding insurer
Цели аудита Audit objective
Целостность Integrity
Цель аудиторского задания Engagement objective Цена покупки Purchase price
Цена предложения Asking price
Ценная бумага Stock
Ценность от использования Value in use Ценные бумаги для перепродажи Securities held for resale
Ценовой риск Price risk
Центр затрат Cost center
Централизованная эксплуатация (месторождения) Unitisation Чистая прибыль (термин используется в Великобритании, см. также Net income)
Net profit
Чистая прибыль (термин используется в США, см. также Net profit)
Net income
Чистая цена продаж Net selling price
Чистые активы Net assets
Чистые активы пенсионного плана Net assets available for benefits Чистые денежные инвестиции Net cash investment
Чистые денежные средства Net cash
Чистые инвестиции в аренду Net investment in a lease
Чистые инвестиции в зарубежное предприятие Net investment in a foreign entity Чистые покупки Net purchases
Чистые продажи Net sales
Чистые текущие активы Net current assets
Чистый дефицит Net deficit Чистый избыток, профицит Net surplus
Чистый капитал Net equity
Чистый убыток Net loss
Член семьи Immediate family Чрезвычайные статьи, результаты чрезвычайных обстоятельств
Extraordinary items
Эквивалент в баррелях нефти Barrels-of-oil equivalent Эквиваленты денежных средств Cash equivalents