Методические указания для практических занятий для преподавателей и студентов 3 курса специальности 080114 «Экономика и бухгалтерский учет»
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Тема: Независимая ревизорская деятельность. 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 лексику: public accounting - независимая ревизорская деятельность auditing - проведение ревизии fairness - честность unqualified (clean) opinion - безоговорочное (без приложения документов) мнение securities - ценные бумаги securities exchange - фондовая биржа taxation - налогооблажение tax return - налоговая декларация acquisition - приобретение (напр. акций) estate taxes - налоги на недвижимое имущество inheritance taxes - налоги на наследство expertise - опыт, знание management consulting - консультирование по организации производства financial forecasting - финансовое прогнозирование merger - слияние (напр. компаний) installation - внедрение, установка high-tech research - исследование с помощью высоких технологий employee - сотрудник controller - главный бухгалтер-аналитик to be well versed in - быть сведущим в ... cost accounting - производственный учет budgeting - составление сметы compliance - соответствие expenditures – затраты 2. Прочитайте и переведите текст: Public Accounting. Accountants apply their expertise in three major areas - public accounting, private accounting, and not-for-profit accounting. In public accounting, the accountant offers expert service to the general public in much the same way that a doctor serves patients and a lawyer serves clients. As a public accountant, an individual may perform one or more of the following services. Auditing. A major portion of public accounting practice is involved with auditing. In this area a certified public accountant (CPA) examines the financial statements of companies and expresses an opinion as to fairness of presentation. A favorable opinion (called an unqualified or clean opinion) means that financial statements may be relied on by investors, creditors, and other interested parties in making decisions about the company. Audited financial statements are required for all companies whose securities are traded on national securities exchanges. An auditing firm has many clients.' An audit generally takes anywhere from a few days to several months. Taxation. Another major area of public accounting is the field of taxation. The work performed by tax specialists includes tax advice and planning, preparing tax returns and representing clients before governmental agencies. Questions such as the following are often answered by the tax accountant: 1.How will the acquisition af a company affect the client's tax status? 2.How can estate planning minimize estate and inheritance taxes? 3.What are the tax advantages of setting up a company in Switzerland? Management Consulting. Because public accountants have financial training and expertise, they often are asked for management advice. Financial planning and control and the development of accounting and computer systems are important area of management consulting. Other areas are organizational design, financial forecasting and mergers and qtiisitions. Management consulting ranges from the installation of basic accounting systems to helping companies determine whether they should use the space shuttle for high- tech research. 3. Ответьте на вопросы к тексту: 1. What is the main idea of the text? 2. What is meant by the words "the accountant offers expert service to the general public in much the same way that a doctor serves patients and a lawyer serves clients"? 3. What does clean opinion mean in auditing? 4. How long does an audit generally take? 5. What questions does the work performed by a tax specialist involve? 6. What are the important areas of management consulting? 4. Выполните упражнения: 4.1Give the Russian translation for the following: The accountant offers expert service in much the same way that a doctor serves patients. A certified public accountant expresses an opinion as to fairness of presentation. Auditing takes anywhere from a few days to several months. Management helps companies determine whether they should use the space shuttle for high-tech research. 4.2 How would you use the following phrases when discussing the text. Make up sentences based on text A: -to apply expertise; -in much the same way;; -the major portion; -to be involved with auditing; -may be relied on by the investors; -other areas are; -it ranges from. -securities are traded on national securities exchange; 4.3 Give the English equivalents of the -применять знание; -предлагать услуги; -общественность; -одна или несколько услуг ; -организационное построение; -исследование с помощью высоких технологий; -выражать мнение; -принимать решение; -дипломированный бухгалтер; -налоговые преимущества; -варьироваться от ... до; -представлять клиентов перед государственными органами; 8. Методические указания для практического занятия № 16 Тема: Частная бухгалтерская деятельность. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности, углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: business enterprises- деловые предприятия private (or managerial) accountants- частные бухгалтера perform - выполнять supervise- наблюдать, руководить well versed- хорошо Cost accounting- ценовой бухучет Determinе- определять Budgeting- бюджет General accounting- общий бухучет Accounting information systems Tax accounting –налоговый бухучет Internal auditing- внутренний аудит 2. Прочитайте и переведите текст: Private Accounting Many accountants are employees of business enterprises. Often referred to as private (or managerial) accountants, they perform many different activities within the company. The controller who supervises the accounting activities is regarded as the principal accounting officer of the company. As indicated earlier, individuals well versed in the accounting discipline are frequently members of the top management team. The private accountant may be involved in: Cost accounting - determining the cost of producing specific products. Budgeting - assisting management in quantifying goals concerning revenues, costs of goods sold, and operating expenses. General accounting - recording daily transactions and preparing financial statements and related information. Accounting information systems - designing both manual and computerized data processing systems. Tax accounting - preparing tax returns and engaging in tax planning for the company. Internal auditing - reviewing the company's operations to determine compliance with management policies and evaluating the efficiency of operations. From the above, it can be observed that within a specific company, private accountants perform as wide a variety of duties as the public accountant. 3. Выполните упражнения 4.1 Compare the translation with the original. Find places where the translator does not strictly follow the original:
9. Методические указания для практического занятия № 17 Тема: Общие принятые принципы бухучета. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности, углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: an assumption - предложение; допущение to report - делать отчет generally accepted concepts - обще принятые понятия cost principle - принцип стоимости assests - активы; имущество to acquire - приобретать market value - рыночная стоимость fair market value - стоимость в текущих ценах cost amount - расчетная сумма advantage - преимущество to verify - контролировать; проверять ; to rely on - опираться на ... economic entity - предприятие monetary unit - денежная единица transaction - сделка; операция purchasing power - покупательская способность 2. Прочитайте и переведите текст: Generally Accepted Accounting Principles 1 Every profession develops a body of theory consisting of principles, assumptions, concepts and standards. Accounting is no exception. Just as a doctor follows certain standards in treating a patient's illness, an accountant follows certain standards in reporting financial information. The accounting profession has attempted to develop a set of standards that is generally accepted and universally practiced. Its efforts have resulted in a common set of standards called GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP). These standards indicate how to report economic events.^ One important principle is the COST PRINCIPLE, which states that assets should be recorded at their cost. COST IS THE VALUE EXCHANGED AT THE TIME SOMETHING IS ACQUIRED. If you buy a house today, the cost is the amount you pay for it, say $ 100,000. If you sell the house in two years for S 120,000, the sales price is its MARKET VALUE - the value determined by the market for homes at that time. At the time of acquisition, cost and fair market value are the same. In subsequent periods, cost and fair market value may vary, but the ACCOUNTANT CONTINUES TO USE THE COST AMOUNT. For example, at one time, Greyhound Corporation had 128 bus stations nationwide that cost approximately $ 200 million. The current market value of the stations is approximately $ 1 billion. Under the cost principle, the bus stations are recorded and reported at $ 200 million, not S 1 billion. Until the bus stations are actually sold, market values are considered too subjective. Cost has an important advantage over other valuations: it is reliable! "Cost is definite and verifiable. The values exchanged at the time something is acquired generally can be objectively measured. The characteristics of objectivity and verifiability are of great importance to those who use accounting infonnation. To rely on the information supplied, users must know that the information is based on fact. By using cost as the basis for record keeping and reporting, accountants can best provide objective and verifiable data in their reports. 3. Ответьте на вопросы к тексту: Does an accountant follow certain standards in reporting financial infonnation? How are they called? What do these standards indicate? What does the cost principle state? Are cost and fair market value the same at the time of acquisition? Why does an accountant continue to use the cost amount at any penod of recording information? What are the important advantages of cost? In what case can users rely on the supplied information? 4. Выполните упражнения: 4.1State whether the following statements are true or false: It is necessary to have principles and concepts for every profession. In reporting financial information an accountant uses assumptions and standards developed for other professions. The attempts to develop a common set of standards resulted in generally accepted accounting principles. The cost principle is the most important one in accounting. Cost and fair market value are always the same for the accountant. Until a thing is actually sold, it's market value is considered to be subjective. There is no advantage of cost over other valuations. By using fair market value, accountants can provide objective data in their reports. 4.2 How would you use the following phrases when discussing the text? Make up sentences based on text - a body of theory; - to follow certain standards; - to develop a set of standards; - to result in; - to report economic events; - the amount one pay for a thing; - cost and fair market value; - can be objectively measured; - to be based on the fact; - the basis for record keeping and reporting. 4.3 Give the English equivalents of the following: - разрабатывать теорию; - бухучет - не исключение; - лечение болезни; - предприняла попытки; - повсеместно практикуются; - продажная цена; - в момент приобретения; - в последующие периоды; - например; - очень субъективные; - стоимость может быть объективно измерена; - в момент, когда что-нибудь приобретается; - можно обеспечить объективными данными. 10. Методические указания для практического занятия № 18 Тема: Основные активы бухучета. Цели: ознакомление с новым лексическим материалом, развитие умения читать и переводить технические тексты по специальности углубление и расширение теоретических знаний. Содержание занятия: 1. Прочитайте и запомните лексику: equities - активы (предприятия) claims - претензии; иски equation - уравнение liabilities - пассив; задолженности owner's equity - собственный (акционерный) капитал (компании) consumption - потребление; расход entity - организация; предприятие cash inflows (receipts) - денежные поступления cash register - кассовый журнал merchandise - товары accounts payable - счета, подлежащие оплате note payable - вексель к оплате; дебиторская задолженность wages payable - зарплата к выплате sales taxes - налог с оборота real estate taxes - налог на недвижимое имущество total assests - общая стоимость имущества; сумма баланса ownership claims - имущественный иск to subtract - вычитать remainder - остаток residual equity - остаточные активы drawing - снятие (денег со счета); получение кредита revenues - доходы; доходные статьи бюджета commissions - комиссионные fees - гонорар royalty - право на земельную собственность expenses - расходы cash outflow - отток денег net income - чистая прибыль net loss - общий убыток to result in - кончаться; иметь результатом to result from - происходить в результате 2. Прочитайте и переведите текст: Basic Accounting Equation. Assets are resources owned by a business. Equities are rights or claims against these resources. Thus, a company that has S 300,000 of assets also has S 300,000 of claims against these assets relationship can be shown in equation form as follows: ASSETTS = EQUITIES Equities may, be further subdivided into two categories: claims of creditors and claims of owners .'Claims of creditors are called liabilities. Claims of owners are called owner's equity. The equation above is then expanded as follows:
This equation is referred to as the basic accounting equation. Assets must equal the sum of liabilities and owner's equity. Because creditor's claims are paid before ownership claims if a business is liquidated, liabilities are shown before owner’s equity in the basic accounting equation. The accounting equation applies to all economic entities regardless of size, nature of business or form of business organization. Thus, it applies to a small proprietorship such as a corner grocery shop as well as to a giant corporation. This equation provides the framework for recording and summarizing the economic events of a business enterprise. Assets As indicated above, assets are resources owned by a business. Thus, they are the things of value used in carrying out such activities as production, consumption and exchange. The common characteristic possessed by all assets is the capacity to provide future services or benefits to the entities that use them. In a business enterprise, that service potential or future economic benefit eventually results in cash inflows (receipts) to the enterprise. For example, the enterprise Campus Pizza owns a delivery track that provides economic benefits because it is used in delivering pizzas. Other assets of Campus Pizza are tables, chairs, cash register, oven, and, of course, cash. 3. Ответьте на вопросы к тексту: What is the difference between assets and equities? Claims of creditors are called liabilities, aren’t they? Must assets equal the sum of liabilities or owner's equity? Why are liabilities shown before owner's equity in the basic accounting equation? Does the accounting equation apply to all economic entities? What does the equation provide? What is the common characteristic possessed by all assets? 4. Выполните упражнения: 4.1 Say whether the following statements are true or false: Resourses owned by a business or private owner are assets. Claims of creditors and claims of owners are the two main categories of equities. Assets are not necessarily equal the sum of liabilities and owner's equity. Creditor’s claims are paid after ownership claims if a business is liquidated. The accounting equation applies to all business entities. Production consumption and exchange can't do without assets. All assets are characterized by "future economic benefit". 4.2 Translate the following sentences into Russian: The equation is then expanded as follows. This equation is referred to as the basic accounting equation. Because creditor’s claims are paid before ownership claims if a business is liquidated, liabilities are shown before owner's equity in the basic accounting equation. The equation provides the underlying framework for recording and summarizing the economic events of a business enterprise. Thus, assets are the things of value used in carrying out such activities as production, consumption and exchange. 11. Методические указания для практического занятия № 19 |
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