УДК 811.111 ББК 81.2 Англ © Составитель: Гаджиева Патима Абубакаровна к.ф.н., доцент кафедры

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-


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-


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


3. The person ultimately responsible for the financial health of a company is an

accountant


4. Controllers are employed either regularly or on a part-time-basis


5. Accountant are responsible for preparing advertising campaigns


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.


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.


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 …




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-


http://en.wikipedia.org/wiki/Financial_institution#Function

http://en.wikipedia.org/wiki/Financial_institution#Standard_settlement_instructions

http://en.wikipedia.org/wiki/Financial_institution#Regulation

http://en.wikipedia.org/wiki/Financial_institution#See_also

http://en.wikipedia.org/wiki/Financial_institution#References

http://en.wikipedia.org/wiki/Financial_institution#External_links

http://en.wikipedia.org/wiki/Financial_institution#cite_ref-1

http://en.wikipedia.org/wiki/International_Standard_Book_Number

http://en.wikipedia.org/wiki/Special:BookSources/0-07-087158-2


http://www.saylor.org/site/wp-content/uploads/2012/06/ECON302-1.2-1st.pdf

http://www.dandc.eu/en/article/globally-harmonised-banking-regulation-does-not-serve-developing-countries-needs

http://www.dandc.eu/en/article/globally-harmonised-banking-regulation-does-not-serve-developing-countries-needs

http://en.wikipedia.org/wiki/Financial_market#Definition

http://en.wikipedia.org/wiki/Financial_market#Types_of_financial_markets

http://en.wikipedia.org/wiki/Financial_market#Raising_capital

http://en.wikipedia.org/wiki/Financial_market#Lenders

http://en.wikipedia.org/wiki/Financial_market#Individuals_.26_Doubles

http://en.wikipedia.org/wiki/Financial_market#Individuals_.26_Doubles

http://en.wikipedia.org/wiki/Financial_market#Companies

http://en.wikipedia.org/wiki/Financial_market#Borrowers

http://en.wikipedia.org/wiki/Financial_market#Derivative_products

http://en.wikipedia.org/wiki/Financial_market#Currency_markets

http://en.wikipedia.org/wiki/Financial_market#Analysis_of_financial_markets

http://en.wikipedia.org/wiki/Financial_market#Financial_market_slang

http://en.wikipedia.org/wiki/Financial_market#Role_.28Financial_system_and_the_economy.29

http://en.wikipedia.org/wiki/Financial_market#Role_.28Financial_system_and_the_economy.29

http://en.wikipedia.org/wiki/Financial_market#Functions_of_Financial_Markets

http://en.wikipedia.org/wiki/Financial_market#Constituents_of_Financial_Market

http://en.wikipedia.org/wiki/Financial_market#Constituents_of_Financial_Market

http://en.wikipedia.org/wiki/Financial_market#Based_on_market_levels

http://en.wikipedia.org/wiki/Financial_market#Based_on_security_types

http://en.wikipedia.org/wiki/Financial_market#See_also

http://en.wikipedia.org/wiki/Financial_market#Notes

http://en.wikipedia.org/wiki/Financial_market#cite_ref-1

http://www.saylor.org/site/wp-content/uploads/2012/06/ECON302-1.1-1st.pdf

http://en.wikipedia.org/wiki/Special:BookSources/9780321223531



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


http://en.wikipedia.org/wiki/Financial_market#External_links











http://en.wikipedia.org/wiki/Corporate_finance#Outline_of_corporate_finance

http://en.wikipedia.org/wiki/Corporate_finance#Investment_analysis_and_capital_budgeting

http://en.wikipedia.org/wiki/Corporate_finance#Investment_analysis_and_capital_budgeting

http://en.wikipedia.org/wiki/Corporate_finance#Maximizing_shareholder_value

http://en.wikipedia.org/wiki/Corporate_finance#Maximizing_shareholder_value

http://en.wikipedia.org/wiki/Corporate_finance#Return_on_investment

http://en.wikipedia.org/wiki/Corporate_finance#Capital_structure

http://en.wikipedia.org/wiki/Corporate_finance#Capitalization_structure

http://en.wikipedia.org/wiki/Corporate_finance#Sources_of_capital

http://en.wikipedia.org/wiki/Corporate_finance#Debt_capital

http://en.wikipedia.org/wiki/Corporate_finance#Equity_capital

http://en.wikipedia.org/wiki/Corporate_finance#Preferred_stock

http://pages.stern.nyu.edu/~adamodar/New_Home_Page/AppldCF/other/Image2.gif

http://pages.stern.nyu.edu/~adamodar/New_Home_Page/AppldCF/other/Image2.gif

http://en.wikipedia.org/wiki/Aswath_Damodaran

http://en.wikipedia.org/wiki/Aswath_Damodaran

http://en.wikipedia.org/wiki/New_York_University

http://en.wikipedia.org/wiki/New_York_University

http://en.wikipedia.org/wiki/Stern_School_of_Business

http://en.wikipedia.org/wiki/Stern_School_of_Business

http://www.duke.edu/~charvey/Classes/ba350_1997/vcf2/vcf2.htm



http://www.bus.lsu.edu/academics/finance/faculty/dchance/Instructional/FinancialManagementDecisions.ppt#257,2,Slide






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-


http://pages.stern.nyu.edu/~adamodar/pdfiles/ovhds/capstr.pdf

http://pages.stern.nyu.edu/~adamodar/pdfiles/ovhds/capstr.pdf

http://www.qfinance.com/mergers-and-acquisitions-best-practice/capital-structure-implications?full

http://www.qfinance.com/mergers-and-acquisitions-best-practice/capital-structure-implications?full

http://en.wikipedia.org/wiki/Texas_A%26M_University

http://en.wikipedia.org/wiki/Texas_A%26M_University

http://rdcohen.50megs.com/genOCS.pdf




http://en.wikipedia.org/wiki/Citigroup

http://www.lawyersclubindia.com/articles/Optimal-Balance-of-Financial-Instruments-Long-Term-Management-Market-Volatility-Proposed-Changes-3765.asp





http://www.investopedia.com/articles/stocks/06/preferredstock.asp?viewed=1

http://www.quantumonline.com/glossary.cfm




http://pages.stern.nyu.edu/~adamodar/New_Home_Page/lectures/val.html



http://www.etymonline.com/index.php?term=communication

http://www.etymonline.com/index.php?term=communication

http://en.wikipedia.org/wiki/Online_Etymology_Dictionary

http://en.wikipedia.org/wiki/Online_Etymology_Dictionary

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

http://www.asha.org/policy/GL1992-00201.htm





http://www.nwlink.com/~donclark/leader/leadcom.html

http://www.nwlink.com/~donclark/leader/leadcom.html

http://en.wikipedia.org/wiki/Convention_on_the_Rights_of_Persons_with_Disabilities



http://www.csee.wvu.edu/~xinl/complexity.html



http://www.pmhut.com/what-should-be-included-in-a-project-plan



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


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.


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.


8. Public finance

Contents

1 Overview

1. ^ Gruber, Jonathan (2005). Public Finance and Public Policy. New

2 недели, устная защита на

http://www.tesco.com/

http://www.bized.ac.uk/

http://en.wikipedia.org/wiki/Public_finance#Overview

http://en.wikipedia.org/wiki/Public_finance#cite_ref-Public_Finance_and_Public_Policy_1-0

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


http://en.wikipedia.org/wiki/Public_finance#Public_finance_management

http://en.wikipedia.org/wiki/Public_finance#Government_expenditures

http://en.wikipedia.org/wiki/Public_finance#Government_operations

http://en.wikipedia.org/wiki/Public_finance#Income_distribution

http://en.wikipedia.org/wiki/Public_finance#Financing_of_government_expenditures

http://en.wikipedia.org/wiki/Public_finance#Financing_of_government_expenditures

http://en.wikipedia.org/wiki/Public_finance#Taxes

http://en.wikipedia.org/wiki/Public_finance#Debt

http://en.wikipedia.org/wiki/Public_finance#Seigniorage

http://en.wikipedia.org/wiki/Public_finance#Public_finance_through_state_enterprise

http://en.wikipedia.org/wiki/Public_finance#Public_finance_through_state_enterprise

http://en.wikipedia.org/wiki/Public_finance#Government_Finance_Statistics_and_Methodology

http://en.wikipedia.org/wiki/Public_finance#Government_Finance_Statistics_and_Methodology




http://books.google.com/?id=L2AhEMv7qeoC&pg=PA2&dq=Public+finance+definition



http://en.wikipedia.org/wiki/Public_finance#cite_ref-3



http://budget.ap.gov.in/es2k_pf.htm

http://budget.ap.gov.in/es2k_pf.htm

http://en.wikipedia.org/wiki/Black%27s_Law_Dictionary

http://en.wikipedia.org/wiki/Public_finance#cite_ref-gen_9-0




http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:General_government_sector



http://en.wikipedia.org/wiki/Eurostat

http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:Central_government

http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:State_government

http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:Local_government

http://epp.eurostat.ec.europa.eu/statistics_explained/index.php/Glossary:Social_security_fund

http://en.wikipedia.org/wiki/Finance_and_Insurance#The_history_of_financial_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Banks

http://en.wikipedia.org/wiki/Finance_and_Insurance#Commercial_banking_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Commercial_banking_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Investment_banking_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Investment_banking_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Foreign_exchange_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Investment_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#cite_ref-1

http://www.contraryinvestor.com/2004archives/mofeb04.htm

http://www.contraryinvestor.com/2004archives/mofeb04.htm

http://esoltas.blogspot.com/2013/02/the-rise-of-finance.html

http://esoltas.blogspot.com/2013/02/the-rise-of-finance.html

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


http://en.wikipedia.org/wiki/Finance_and_Insurance#Insurance

http://en.wikipedia.org/wiki/Finance_and_Insurance#Other_financial_services

http://en.wikipedia.org/wiki/Finance_and_Insurance#Financial_crime

http://en.wikipedia.org/wiki/Finance_and_Insurance#UK

http://en.wikipedia.org/wiki/Finance_and_Insurance#Market_share

http://esoltas.blogspot.com/2013/02/5-more-graphs-on-finance.html

http://esoltas.blogspot.com/2013/02/5-more-graphs-on-finance.html

http://thomas.loc.gov/cgi-bin/bdquery/z?d106:SN00900:@@@D&summ2=m&





http://www.investorwords.com/5946/private_banking.html

http://www.investorwords.com/5946/private_banking.html

http://money.howstuffworks.com/personal-finance/banking/swiss-bank-account.htm

http://money.howstuffworks.com/personal-finance/banking/swiss-bank-account.htm

http://www.cm1.prusec.com/rschrpts.nsf/$$rschidxw/4A2ACD93260C58E785256FA3005F8D0E/$FILE/PROCESSINGPRIMER25-0076.PDF

http://www.cm1.prusec.com/rschrpts.nsf/$$rschidxw/4A2ACD93260C58E785256FA3005F8D0E/$FILE/PROCESSINGPRIMER25-0076.PDF

http://en.wikipedia.org/wiki/Black_market

http://en.wikipedia.org/wiki/Credit_card_fraud

http://en.wikipedia.org/wiki/Financial_Crimes_Enforcement_Network

http://en.wikipedia.org/wiki/Financial_Crimes_Enforcement_Network

http://en.wikipedia.org/wiki/Financing_of_terrorism

http://en.wikipedia.org/wiki/Fraud

http://en.wikipedia.org/wiki/Greenmail

http://en.wikipedia.org/wiki/Grey_market

http://en.wikipedia.org/wiki/Mafia

http://en.wikipedia.org/wiki/Money_laundering

http://www.havocscope.com/




http://www.fbi.gov/publications/financial/fcs_report052005/fcs_report052005.htm/



http://ec.europa.eu/internal_market/company/financial-crime/index_en.htm

http://finance.vsoni.com/



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 …




3. The first English newspaper had existed for … years.

a. 20

b. 25

c. 30

4. The first English daily newspaper was …




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


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


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


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


• 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,


«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.


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.


Oxford, 2009.

101



Oxford, 2009.



Oxford, 2009.



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-


словарь

Минск, 2009, ООО

«Современная школа»,

960 с.

4.2 Обеспеченность учебно-методической литературой

№

п/п

Автор издания Название Место, год издания,


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


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


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


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-


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


русскоговорящих.

Метод Пимслера

Simon & Schuster audio,

2007, (MP3 + PDF)

5. Assimil Самоучитель


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,


Название Место, год

разработки, фирма-


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


(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

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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

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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


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


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

119

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


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


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


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


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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


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

132

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


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


Pre-production revenues Доходы, полученные до начала добычи


Present value Дисконтированная стоимость

133

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

134

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

135

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

136

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

137

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

138

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

139

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

140

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

141

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

142

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)

143

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

Documents

УДК 811.111 ББК 81.2 Англ © Составитель: Гаджиева Патима Абубакаровна к.ф.н., доцент кафедры