Методические указания для практических занятий для преподавателей и студентов 3 курса специальности 080114 «Экономика и бухгалтерский учет»
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Тема: Что такое бухгалтерское дело? Цели: ознакомление с новым лексическим материалом по теме занятия, развитие умения читать и переводить англоязычные экономические тексты, углубление и расширение теоретических знаний, развитие навыков профессиональной речи Содержание занятия: 1. Прочитайте и запомните слова и выражения к тексту №1: accounting - бухгалтерский учет record - документ, запись, протокол to record - записывать, регистрировать to measure - измерять transaction - сделка, банковская операция firm's financial condition - финансовое положение фирмы to provide data - обеспечивать данными creditor - кредитор independent - независимый income statement - отчет о доходах balance shet - балансовый отчет to receive - получать to spend - тратить ratio analysis - анализ коэффициентов profitability - прибыльность Return on investment Ratio -коэффициент возвращения инвестиций efficiency -эффективность, производительность to evaluate - оценивать value - ценность, стоимость ownership - собственность overall financial structure - полная финансовая структура 2. Прочитайте и переведите текст №1: ACCOUNTING Accounting shows a financial picture of the firm. 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. Accounting records give a very important data. It is used by management, stockholders, creditors, independent analysts, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratio. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm's operating efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position? The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm. 3. Ответьте на вопросы: 1.What is the purpose of accounting ? 2.Who uses the data provided by accounting, firms ? 3.What are the two types of records which most businesses prepare? 4 .What can you know arialysmg the income statement and balance sheet of a company ? 5. What is the purpose of the ratio analysis ? 6. What categories of ratios in finance do you know ? 4. Выполните упражнения: 4.1 Choоse the necessary word and put it in the sentences: An accounting helps... the 1.to profit activity of a business. 2. profit Do you know the effect of your last.. .on 3 efficiency financial condition of the firm ? 4. ownership 3.Accounting records provide... 5. to evaluate for stock - holders, independent analysts. 6. transaction 4. The second type of ratio helps 7. data the company .... its current financial-position. 8. income statement 5... Is one of the two mam records which 9.to measure most of the businesses prepare regularly. 6. The..., of the company includes real estate in California. 7. I am sure of the .... of this transaction. 3. Our company's current.... is very high. 9. They ... from the association with that corporation. 5. Прочитайте и запомните слова и выражения к тексту №2: accounting - бухгалтерское дело identify- определять measure - измерять record - записывать communicate - передавать (информацию) economic events - экономические события sale of goods - продажа товаров payment of wages - выплата зарплаты evidence - доказательство; признаки relevant (to) - соответствующий ч-л. transaction - сделка,операция in monetary terms - в денежном выражении diary - дневник order - порядок;ордер financial statement - финансовый отчет in the aggregate - в совокупности treasurer - кассир; управляющий финансами (корпорации) cash- наличные деньги ratio относительный показатель chart – диаграмма. 6. Прочитайте и переведите текст: What Is Accounting? As a financial information system, accounting is the process of identifying, measuring, recording, and communicating the economic events of an organization (business or nonbusiness) to interested users of the information. The sale of goods, the rendering of services, the payment of wages are examples of economic events. The first part of the process - identifying - involves selecting those events that are considered evidence of economic activity relevant to a particular organization. Once identified, the economic events (called transactions by accountants) must be measured in financial terms, that is quantified in dollars and cents. If the event cannot be quantified in monetary terms, it is not considered part of the company's financial information system. The measurement function thereby eliminates some significant events (such as an appointment of a new company president) because they lack measurability in financial terms. Once measured in dollars and conts, tho events are recorded to provide а permanent history of the financial activities of the organization. Recording consists of keeping a chronological diary of measured events in an orderly and systematic order. In recording, the accountant also classifies and summarizes these events. 7.Ответьте на вопросы: 1. Is accounting part of a financial information system? 2. What parts does the process of accounting consist of? 3. What examples of economic events can you give? 4. Identifying involves selecting of economic events relevant to a particular organization, doesn't it? 5. Can all the events be quantified in monetary terms? 6. What events are not considered part of the company's financial information system? 7. Does the accountant only record the measured events in a systematic manner? What else does he do with the measured economic events? 8.Выполните упражнения: 8.1 Say whether the following statements are true or false: Accounting is the process of measuring the economic events. The rendering of services is not an economic event. Selecting economic events relevant to a particular organization is identifying. Any event is considered part of the company’s financial information system. Economic events are called transactions by accountants. Some significant events in the company lack measurability in financial terms. The events, measured in monetary terms, are not necessarily recorded by the organization. In recording, the accountant only keeps a diary of measured events. 8.2 Give the English equivalents of the following: - заинтересованные пользователи информации; - оказание услуг; - выплата зарплаты; - отбор экономических явлений, составляющих экономическую деятельность данной организации; - их нельзя просчитать с точки зрения финансов; - чтобы обеспечить постоянную хронологию. 6. Методические указания для практических занятий № 12 Тема: Развитие бухгалтерского дела. Цели: ознакомление с новым лексическим материалом по теме занятия, развитие умения читать и переводить англоязычные экономические тексты, углубление и расширение теоретических знаний, развитие навыков профессиональной речи Содержание занятия: 1. Прочитайте и запомните слова и выражения: Account records- бухгалтерские записи cost of labor and materials- стоимость труда и материалов needs of merchants- потребности торговцев great pyramids- великие пирамиды double-entry –двойная входящая developed countries- развивающиеся страны merchandise- торговля to adopt- внедрять railroad and steel industries- железнодорожная и стальная промышленности the stock holders- акционеры Corporation owners- владельцы корпораций to report- передавать the income tax- налог на доход economic planning- экономическое планирование To ensure- обогащать business community- деловое сообщество to make decisions- принимать решения 2. Прочитайте и переведите текст: The Development of Accounting Accounting has a long history. Some scholars claim that writing arose in order to record accounting information. Account records date back to the ancient civilization of China, Babylonia, Greece, and Egypt. The rulers of these civilization used accounting to keep track of the cost of labor and materials used in building structures like the great pyramids. Accounting developed further as a result of the information needs of merchants in the city-states of Italy during 1400s. In that commercial climate the monk Luca Pacioli, a mathematician and friend of Leonardo da Vinci, published the first known description of double-entry bookkeeping in 1494. The pace of accounting development increased during the Industrial Revolution as the economies of developed countries began to massproduce goods. Until that time, merchandise had been priced based on mariners’ hunches about cost, but increased competition on required merchants to adopt more sophisticated accounting systems. In the nineteenth century, the growth of corporations, especially those in the railroad and steel industries, spurred the development of accounting. Corporation owners the stock holders-were no longer necessarily managers of their business. Managers had to create accounting systems to report to the owners how well their businesses were doing. The role of government has led to still more accounting developments. When the federal government started the income tax, accounting supplied the concept of "Income". Also, government at all levels has assumed expanded roles in health, education, labor, and economic planning. To ensure that the information that it uses to make decisions is reliable, the government has required strict accountability in business community. 3. Ответьте на вопросы к тексту: 1. What has accounting been called? 2. What is based on accounting? 3. Where do accounting records date back to? 4. Why did the rulers of ancient civilization of China, Babylonia, Greece and Egypt use accounting? 5. What was Luca Pacioli? 6. What spurred the development of accounting in the nineteenth century? 4. Выполните упражнения:
Accounting is... Accounting has… Accounting developed… The monk Luca Pacioli published … The growth of corporations spurred … The government has required ... 4.2 Fill in the gaps with one of the following words: - financial aspects; - called; - of living; - accounting system; - accounting developments; - accounting ability. Accounting has been ... "the language of business". The better you understand the language, the better you can manage .... Managers had to create ... to report to the owners how well their businesses were doing. The government has required strict... in the business community.... The role of government has led to still more... 10. Методические указания для практических занятий № 13-14 Тема: Пользователи и использование учетных данных. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности углубление и расширение теоретических знаний. Содержание занятий: 1. Прочитайте и запомните лексику: internal user - внутренний пользователь to manage - управлять officer - служащий decision - решение external user - внешний пользователь taxing authority - специалист по налогообложению customer - клиент; покупатель bill - счет к оплате; торговый контракт promptly - незамедлительно to exceed - превышать costs - затраты pay rise - увеличение заработанной платы profit - доход, прибыль to borrow - занимать income - доход projection - перспективная оценка; прогноз forecast - прогноз to evaluate – оценивать. 2. Прочитайте и переведите текст №1 Users and Uses of Accounting Data. Accounting should consider the needs of the users of financial information. As a consequence, you should know who these users are and something about their needs for information. Because it communicates financial information about a business enterprise, accounting is often called the "language of business". The differences in the decisions the users make divide them into two groups: (1) internal users, those who manage the business (officers and other decision makers), and (2) external users, those outside the business who have either a present or potential direct financial) interest (investors and creditors) or an indirect financial interest (taxing authorities, regulatory agencies, labor unions, customers and economic planners).! The relation of these users to the accounting process and to one another is diagrammed in illustration 2. Illustration 2 Internal Users Management at all levels uses accounting information in planning, controlling, and evaluating business operations. To perform these functions, managers need debited information on a timely basis for examples, the managers of a company might ask: Is cash sufficient to pay our debts? Are customers paying their bills promptly ? What is the cost of manufacturing each unit of product? What costs exceed budget? Can we afford to give employee pay rise this year? Which product line is the most profitable? How much money must be borrowed to expand the factory? To assist management in answering these questions, accounting provides internal reports. Examples include financial comparisons of operating alternatives, projections of income from new sales campaings, and forecasts of cash needs for the next year. In addition, statements of the financial position and results of operations of the entire business are prepared. 3. Ответьте на вопросы к тексту: 1. What needs of users should accounting consider? 2. An accountant should know who the users of financial information are, shouldn't he? 3. Why is accounting often called "the language of business"? 4. Why are the users divided into two groups? What are they? 5. Do customers belong to the group of internal users or the external one? What levels does management use accounting information at? 6. What detailed information might the managers of a company ask for? What information do the internal reports provide? 4. Выполните упражнения: 4.1 Say whether the following statements are true or false: Accounting doesn't take into consideration the needs of the users of financial information. Accounting is a "language of business", because it communicates financial information about a business enterprise. Internal users have indirect financial interest. External users are those who manage the business. Accounting information is used at all levels of management. Financial comparison of operative alternatives is an example of an external report. Statements of financial position are prepared to assist management. 4.2 Find English equivalents to the following words and world - combinations. -финансовая информация; -a business enterprise; -вследствие;………………………………………………………-to make a decision; -торгово-промышленное предприятие; -labour unions; -принять решение; -as a consequence; -прямая финансовая заинтересованность; -economic - planners; -трудовые союзы; -a financial information; - экономисты-плановики; - a direct financial interest; - единица продукции; - a unit of product. 4.3 One of the following statements about users of accounting information is incorrect. The incorrect statement is: Management is considered as an internal user. Taxing authorities are considered external users. Present creditors are considered external users. Regulatory authorities are considered external users. 5. Прочитайте и переведите текст №2 External Users - Direct Interest Investors (owners) judge the wisdom of buying, holding, or selling their financial interests on the basis of accounting data. Creditors (suppliers and bankers) evaluate the risks of granting credit or lending one on the basis of the accounting information obtained about a particular business) Some of the questions asked by investors and creditors about a company might be: Is the company eamig satisfactory income? How does the company compare in size and profitability with competitors? Will the company be able to pay its debts as they come due? Are interest payments and dividends protected by adequate inflow of cash from operations? External Users - Indirect Interest The information needs and questions of those with indirect financial interests vary considerably. Taxing authorities want to know if the company complies with the tax laws. Regulatory agencies want to know if the company is operating within prescribed rules. Customers are interested in whether a company will continue to honor product warranties (гарантии) and otherwise support its product lines. Labour unions want to know if the company has the ability to pay increased wages and benefits. Economic planners use accounting information to analyze and forecast economic activity. The many and varied uses of accounting information clearly demonstrate its importance. Without accounting, our existing system of production, investment, credit, and taxation would be seriously impaired (ослаблена). 6. Методические указания для практического занятия № 15 |
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