Учебно-методическое пособие для бакалавров учетно-финансового факультета Краснодар
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After text exercises VI. Complete the sentences according to the text: 1. Accounting shows a financial picture ….. 2. Accounting records give a very ….. 3. Most businesses prepare regularly the two ….. 4. One major tool for the analysis of accounting records is ….. 5. In finance we operate with three main ….. VII. Match the sentence halves:
VIII. Think of some questions to the following answers: 1.A financial picture of the firm. 2.Accounting records. 3.Two types of records. 4.With three main categories of ratios. 5.With assets and liabilities. IX. Are the following sentences true or false according to the text “Accounting”? 1.Most businesses prepare regularly the two types of records. 2.One major tool for the analysis of accounting records is ratio analysis. 3.In finance we operate with two main categories of ratios. 4.The Return on Investment Ratio is not used as a measure of a firm’s operating efficiency. 5.These statements show how money was received and spent by the company. X. Make your own dialogue, using some words and phrases from the text: financial picture very important data two types of records ratio analysis deals with profitability assets and liabilities XI. Sum up what the text says about «Accounting» Unit IX Accounting and auditing Pretext Tasks I. Vocabulary list:
II. Give the Russian equivalents to the following words and word-combinations: accounting, audit, bookkeeping, accumulate, set up business, record, classify, labour union, managerial accounting, public accounting, financial accounting, conduct affairs, information system, refer to, the books, accounting function. III. Give the English equivalents to the following words and word-combinations: бухучёт, записывать, аудит, организовывать/основывать дело, накапливать, финансовая отчётность, счетоводство, ведение учёта, с этой точки зрения, управленческий учёт, финансовый учёт, вести дела, учёт в хозрасчётных организациях, относиться – касаться, бухгалтерское дело IV. Read and translate the following: set up business, entity, financial statements, record – keeping, from this perspective, managerial accounting, financial accounting, public accounting, in return, private accounting, recording of information, certified public accounting firms, recording of information V. Accounting and Auditing Read and translate the text Find the answers in the text: 1. What does a man feel when he sets up a business? 2. What does a man expect in return? 3. What is accounting? 4.What does bookkeeping deal with? 5. What is accounting divided into? Whenever a man sets up a business it is because he feels he can produce some useful commodity or service which will be needed by his fellow citizens. In return he expects to be able to earn a profit on his business. To conduct his affairs efficiently and profitably the businessman must have some knowledge of accounting. Accounting is the language of finance which all business decision – makers must understand. It is the process of capturing, processing, and communicating financial information. In other words, it is an information system that accumulates, records, classifies, summarises, and reports commercial transactions. The aim of this process is to show the financial condition of a business entity. This information, in the form of financial statements, is then communicated to those who make decisions concerning the operations of an enterprise. Bookkeeping is a small part of the system and deals with record-keeping. Accounting information is used by managers, investors, and different groups in society, for example, tax authorities, labour unions, local governments, financial analysts etc. From this perspective, accounting is divided into managerial and financial accounting. The major branches of accounting are public, private, and governmental accounting. Public accounting refers to the work done by independent Certified Public Accountants (CPA), the corresponding professional British title being Chartered Accountants. They audit the books of companies to ensure that their financial statements and records are properly stated. Private accounting refers primarily to the private sector of the economy and involves the analysis and recording of financial information by accountants who are employees of the business entity. Governmental accounting is the accounting function performed for central (federal and state) and local governmental institutions. After text exercises VI. Complete the following sentences according to the text: 1. In return he expects to be able to earn … 2. It is the process of capturing … 3. The aim of this process is to show the financial … 4. Accounting is the language of finance which all business decision – makers … 5. The major branches of accounting are … VII. Translate the following sentences with modals. (see appendix – reference section) 1. To conduct his affairs efficiently and profitably the businessman must have some knowledge of accounting. 2. Accounting is the language of finance which all business decision-makers must understand. 3. The accountant is to determine the ways in which the business may grow in the future. 4. On the face of American dollars one can see the portraits of famous persons. 5. Accountants have to prepare regularly the two types of records. VIII. Match the verbs in A with the nouns in B A B to set up a commodity to produce affairs to earn information to conduct the books to audit a function to communicate profit to perform a business IX. Make your own sentences using the following prompts: Accounting information To conduct the affairs Accounting is the language Public accounting Private accounting Governmental accounting X. Answer to the following questions: 1. Why must businessmen have some knowledge of accounting? 2. What is accounting? 3. What does an accounting information system show? 4. Who needs financial information? 5. What are the major branches of accounting? XI. Speak about: Why I Want to Be an Accountant and Auditor. Unit X Borrowing and Lending Pre text exercises I. Vocabulary list: 1. borrowing заимствование 2. lending предоставление займов/кредитов 3. customer клиент/покупатель 4. to trade торговать when trading… торгуя…,ведя торговлю… 5. currency деньги, вложение 6. view взгляд, мнение, суждение, точка зрения 7. to place поместить, разместить 8. short-term краткосрочный long-term долгосрочный 9. interest rate процентная ставка 10. to achieve достигать, добиваться 11. profit прибыль 12. responsibility ответственность 13. complementary activities дополняющие друг друга виды деятельности 14. loan заем, заимствование, ссуда, кредит 15. to fund финансирование, выделять средства funding фондирование, выделение средств 16. decision решение to take a decision принять решение 17. to ensure обеспечивать, гарантировать 18. to repay возвращать/отдавать долг 19. due подлежащий выплате 20. careful внимательный, тщательный 21. maturity срок платежа 22. obligation обязательство to meet obligations выполнить обязательства 23. cashflow поток наличности 24. reason причина for this reason по этой причине II. Give the Russian equivalents to the following words and word combinations: borrowing, short-term, when trading, lending, interest rate, funding, complementary activities, to place, money market, loan decisions, to take decision, to ensure, due, cashflow, profit, customer deposits, for this reason. III. Give the English equivalents to the following words and word combinations: торгуя/ведя торговлю; взгляд/мнение/суждение; поместить/разместить; процентная ставка; дополняющие друг друга виды деятельности; фондирование/выделение средств; по этой причине; возвращать/отдавать долг; подлежащий выплате; выполнить обязательства; поток наличности. IV. Match Russian words with their English equivalents: банковский инструмент profit денежный рынок cashflow процентная ставка long-term investments краткосрочный заем liquid прибыль lending инвестиция капитала liquidity заимствовать short-term loan заимствование money market дать в займы to borrow предоставление займов/ кредитов interest rate долгосрочные инвестиции risk management ликвидность borrowing ликвидный to lend управление рисками bank instrument денежный поток to repay a loan выплатить заем investment of capital V. Borrowing and Lending Read and translate the text. Find the answers to the following questions in the text: 1. May the bank trade on its own account? 2. What does a bank do to achieve the best profit? 3. How is funding for a bank achieved? 4. What does careful management of the maturity of funds lent and funds borrowed ensure? 5. What must the great care be taken for when loan decisions are made? A bank may trade in many instruments and on its own account or on the instructions of its customers. When trading for its own account the bank will act on its own view of the market whether it is trading in currency, placing deposits or trading in other instruments. For example, if short-term USD interest rates are very good but long-term £ rates are good, deposits will be placed accordingly to achieve the best profit. The investment of the bank's capital is usually the responsibility of the Treasury Department. Borrowing and lending are complementary activities for a bank, loans to a bank customer must be funded. Funding for a bank can be achieved in several different ways, for example, through money market deposits, customer deposits. For this reason it is clear that great care must be taken when loan decisions are made - to ensure that the money is lent wisely and repaid when due. Careful management of the maturity of funds lent and funds borrowed ensures that the bank can meet all necessary obligations when due, that is, the bank is liquid. Usually a Treasury Analysis or Risk Management Department is responsible for monitoring liquidity and cashflow. After text exercises VI. Complete the following sentences according to the text: 1. The investment of the bank's capital is usually the responsibility of … 2. Funding for a bank can be achieved in … 3. Usually a Treasury Analysis or Risk Management Department is responsible for … 4. Borrowing and lending are complementary activities for a bank, loans to a bank customer … 5. Great care must be taken when loan decisions are made to ensure that the money is … VII. Match the sentence halves: 1. A bank may trade in many instruments and on its own account ….. 2. If short-term USD interest rates are very good but long-term £ rates are good ….. 3. The investment of the bank’s capital is usually ….. 4. Borrowing and lending are complementary activities for a bank ….. 5. Usually a Treasury Analysis or Risk Management Department is responsible ….. a)….. for monitoring liquidity and cashflow. b)….. loans to a bank customer must be funded. c)….. the responsibility of the Treasury Departament. d)….. deposits will be placed accordingly to achieve the best profit. e)….. or on the instructions of its customers VIII. Are the following sentences true or false according to the text "Borrowing and Lending” 1. Bank may trade on its own account. 2. When trading on its own account bank can not act on its own view of the market. 3. Borrowing and Lending are not complementary activities for a bank. 4. Careful management of the maturity of funds lent and funds borrowed ensures that the bank can meet all necessary obligations when due. 5. Usually a Treasury Analysis or Risk Management Department is responsible for monitoring liquidity and cashflow. |
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