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Комплект
контрольно-измерительных материалов по английскому языку для специальности Экономика и бухгалтерский учет
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ВАРИАНТ
1
1.
Найдите
в правой колонке русские эквиваленты английских слов и словосочетаний:
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1)
capital assets
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a)
торговая
операция
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2)
capacity
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b)
производственная
мощность
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3)
account
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c)
гарантия
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4)
transaction
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d)
финансовый
отчет
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5)
book-keeping
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e)
измерение
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6)
financial
statement
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f)
основной
капитал
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7)
auditing
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g)
бухгалтерское
дело
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8)
financial
accounting
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h)
разглашение
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9)
assurance
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i)
проверка
отчетности
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10)
disclosure
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j)
финансовый
учет
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11)
measurement
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k)
ведение
бухгалтерского учета
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12)
accountancy
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l)
счет,
вклад
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2.
Переведите
на русский язык встречающиеся в тексте интернациональные слова:
Information, manager, financial, historically, process, business,
classify, discipline, auditor, organization, principle, public, regulator,
creditor, system, transaction, debit.
3.
Прочитайте
и письменно переведите текст. Выполните следующие за ним упражнения:
ACCOUNTANCY
1.
Accountancy
is the measurement, disclosure or provision of assurance about information that
helps managers make resource allocation decisions.
2.
Financial
accounting is one branch of accounting and historically has involved processes
by which financial information about a business is recorded, classified,
summarized, interpreted, and communicated.
3.
Auditing,
a related but separate discipline, is the process whereby an independent
auditor examines an organization's financial statements in order to express an
opinion. Practitioners of accountancy are known as accountants.
4.
Accountancy
attempts to create accurate financial reports that are useful to managers,
regulators, and other stakeholders such as shareholders, creditors, or owners.
The day-to-day record-keeping involved in this process is known as
book-keeping.
5.
This
system involves making at least two entries for every transaction: a debit in
one account, and a corresponding credit in another account. The sum of all
debits should always equal the sum of all credits. This provides an easy way to
check for errors.
6.
According
to critics of standard accounting practices, it has changed little since.
Accounting reform measures of some kind have been taken in each generation to
attempt to keep book-keeping relevant to capital assets or production capacity.
4.
Закончите
предложения, выбрав соответствующий вариант окончания:
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1. Accountancy attempts to …
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a) one branch of accounting;
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2. Financial accounting is …
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b) a debit and a credit;
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3. Practitioners of accountancy …
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c) create accurate financial reports;
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4. Book-keeping system includes …
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d) are known as accountants.
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ВАРИАНТ
2
1.
Найдите
в первой колонке русские эквиваленты английских слов и словосочетаний:
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1)
stakeholder
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a)
заверение
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2)
financial audit
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b)
оценивать
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3)
assurance
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c)
внешний
аудитор
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4)
audit report
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d)
финансовый
аудит
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5)
fraud
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e)
установленный
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6)
to assess
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f)
обман
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7)
internal control
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g)
засвидетельствовать
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8)
magnitude
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h)
заинтересованное
лицо
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9)
external
auditor
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i)
оценивание
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10)
to attest
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j)
внутренний
контроль
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11)
established
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k)
величина
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12)
evaluating
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l)
отчет о
результатах аудита
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2.
Переведите
на русский язык встречающиеся в тексте интернациональные слова:
Financial, audit, company, organization, firm, function, principle,
scandal, control, procedure, coordinate, focus, regulator.
3.
Прочитайте
и письменно переведите текст. Выполните следующие за ним упражнения:
FINANCIAL
AUDIT
1.
A
financial audit is the examination of financial records and reports of a
company or organization, in order to verify that the figures in the financial
reports are relevant, accurate, and complete.
2.
The
general focus is to ensure the reported financial statements fairly represent a
company's stated condition for the firm's stakeholders. These stakeholders will
be interested parties, such as stockholders, employees, regulators, and the
like.
3.
Doing
a financial audit is called the "attest" function. The general
purpose is for an independent party (the CPA firm) to provide written assurance
(the audit report) that financial reports are "fairly presented in
conformity with generally accepted accounting principles".
4.
Because
of major accounting scandals (failure by CPA firms to detect widespread fraud),
assessing internal control procedures has increased in magnitude as a part of
financial audits. Financial audits are typically done by external auditors
(accountancy firms).
5.
Many organizations,
including most very large organizations, also employ or hire internal auditors,
who do not attest to financial reports. Internal auditors often assist external
auditors, and, in theory, since both do internal control work, their efforts should
be coordinated.
4.
Закончите
предложения, выбрав соответствующий вариант окончания:
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1.
Many
organizations …
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a)
to
provide written assurance;
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2.
A
financial audit purpose is …
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b)
a
part of financial audit;
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3.
Internal
auditors …
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c)
employ
or hire internal auditors;
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4. Assessing internal
control procedure is…
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d)
assist
external auditors.
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ВАРИАНТ
3
1.
Найдите
в правой колонке русские эквиваленты английских слов и словосочетаний:
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1)
tax
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a)
поступления,
отчисления
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2)
compulsory
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b)
труд
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3)
charge
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c)
государственный
бюджет
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4)
levy
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d)
принудительный
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5)
secessionist
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e)
поднимать
цены
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6)
labour
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f)
предвзятый
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7)
tendentious
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g)
взимание
налогов
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8)
public finance
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h)
закон о
подоходном налоге
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9)
to obligate
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i)
обязывать
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10)
to raise
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j)
налог
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11)
income tax act
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k)
налоговый
кодекс
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12)
tax code
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l)
отступник
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2.
Переведите
на русский язык встречающиеся в тексте интернациональные слова:
Individual, legal, functional, equivalent, capitalist, system, politics,
economics, discussion, public, finance, progressive, proportional, person,
percent, sum, principle, program.
3.
Прочитайте
и письменно переведите текст. Выполните следующие за ним упражнения:
TAX
1.
A tax is a
compulsory charge or other levy imposed on an individual or a legal entity by a
state or a functional equivalent of a state (e.g., tribes, secessionist movements
or revolutionary movements).
2.
Taxes could also
be imposed by a subnational entity. Taxes may be paid in cash or in kind or as
corvee labor. In modern capitalist taxation systems, taxes are designed to
encourage efficient circulation of goods and services and are levied in cash.
3.
The means of
taxation, and the uses to which the funds raised through taxation should be
put, are a matter of hot dispute in politics and economics, so discussions of
taxation are frequently tendentious. Public finance is the field of political
science and economics that deals with taxation.
4.
There are three types of taxes: progressive, regressive and
proportional. Progressive taxes implement that those
whose income is higher pay more. Among such taxes there is an income tax, a
property tax, an inheritance tax, etc.
5.
Regressive taxes are the same for all people, but if one
compares incomes of a person who earns 500 dollars and a person who earn 800 dollars
per month in percents it will be seen that that person who earns 500$ pays more.
6.
Proportional taxes implement that people pay a certain
percentage regardless of the size of their incomes (they pay the same percents
but different sums of money).
7.
It's also necessary to mention two principles of taxation. The benefit
received principle states that those who benefits from government programs are
to pay taxes. The ability-to-pay principle states that
only those people who are able to pay taxes should pay them.
4. Найдите соответствующие ответы на вопросы и напишите их в
той последовательности, в которой заданы вопросы:
Вопросы
1.
What is the
definition of a tax?
2.
How can taxes be
paid?
3.
What field deals
with taxation?
4.
What type of
taxes do you know?
5.
What are the main
principles of taxation?
Ответы
a.
The main
principles of taxation include the benefit received principle and the
ability-to-pay principle.
b.
Public finance is
the field of political science and economics that deals with taxation.
c.
A tax is a
compulsory charge or other levy imposed on an individual or a legal entity by a
state or a functional equivalent of a state.
d.
Taxes may be paid
in cash or in kind or as corvee labor.
e.
I can name three
types of taxes: progressive, regressive and proportional.
5. Закончите предложения, выбрав соответствующий вариант
окончания:
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1. Regressive
taxes are …
2. Proportional
taxes implement …
3. Taxes can be imposed by …
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a) by a subnational entity;
b) of political science and economics;
c) the same for all people;
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4. Public finance is the field of …
5. Progressive
taxes include …
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d) an income
tax, a property tax, etc.;
e) that
people pay a certain percentage regardless of the size of their incomes.
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ВАРИАНТ 4
1.
Найдите
в правой колонке русские эквиваленты английских слов и словосочетаний:
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1)
transfer
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a)
назначать
цену
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2)
voluntary
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b)
оценка
стоимости
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3)
fixed price
system
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c)
безвозмездный
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4)
market freedom
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d)
предписывать
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5)
to determine
price
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e)
доход,
прибыль
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6)
profit
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f)
безработица
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7)
shareholder
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g)
перевод
(денежных средств)
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8)
valuation
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h)
взаимовыгодный
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9)
mutually
beneficial
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i)
свобода
рынка
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10)
to ordain
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j)
разделение
труда
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11)
division of
labour
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k)
акционер
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12)
unemployment
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l)
система
фиксированных цен
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2.
Переведите
на русский язык встречающиеся в тексте интернациональные слова:
Economy, service, system, central, fixed, contrasted, control, regulate,
planning, form, identical, capitalism, corporation, material, mechanism,
socialist, limited, unique, monopolistic,
3.
Прочитайте
и письменно переведите текст. Выполните следующие за ним упражнения:
MARKET
ECONOMY
1.
A
market economy is the economy based on the division of labor in which the
prices of goods and services are determined in a free price system set by
supply and demand. This is often contrasted with a planned economy, in which a
central government determines the price of goods and services using a fixed price
system.
2.
Market
economies are also contrasted with mixed economy where the price system is not
entirely free but under some government control or heavily regulated, which is
sometimes combined with state-led economic planning that is not extensive enough
to constitute a planned economy.
3.
Market
economies do not exist in a pure form, as societies and governments regulate
them to varying degrees rather than allow self-regulation by market forces.
4.
The
term market economy is not identical to capitalism where a corporation hires
workers as a labour commodity to produce material wealth and boost shareholder
profits. Market mechanisms have been utilized in socialist states, such as
China, Yugoslavia and even Cuba to a very limited extent.
5.
Many
states which are said to have a market economy have a high level of market
freedom, even if it is less than some parts of the population would prefer.
Thus, almost all economies in the world today are mixed economies with various
degrees of free market and planned economy traits.
6.
The
biggest advantage that a market-oriented economy enjoys is the determination of
a unique price determined by the demand and supply in absence of any
monopolistic influences. The decision of what to produce, for whom to produce
and in what quantities is taken by the market forces and not determined by the
state.
4. Найдите соответствующие ответы на вопросы и напишите их в
той последовательности, в которой заданы вопросы:
Вопросы
1.
What
economic system is called market economy?
2.
What
economic systems is it often contrasted with?
3.
Do
market economics exist in a pure form?
4.
What
is the most important advantage of market economy?
5.
What
economic systems are there in the majority of the world countries today?
Ответы
a.
Market
economies do not exist in a pure form, as societies and governments regulate
them to varying degrees.
b.
The
biggest advantage of market economy is the determination of a unique price
determined by the demand and supply in absence of any monopolistic influences.
c.
A
market economy is the economy based on the division of labor in which the
prices of goods and services.
d.
Almost
all economies in the world today are mixed economies with various degrees of
free market and planned economy traits.
e.
A market economy
is often contrasted with a planned economy and sometimes with mixed economy.
5. Закончите предложения, выбрав соответствующий вариант
окончания:
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1. Societies and
governments regulate …
2. Market economy is
contrasted with …
3. The decision of what to
produce …
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a) mixed and planned economies;
b) is not determined by the state;
c) market economies;
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4. The advantage of a
market economy is …
5. The term market economy
is not …
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d) identical to capitalism;
e) the determination of a
unique price.
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