Департамент
образования и науки Брянской области
ГАПОУ «Брянский техникум машиностроения и автомобильного транспорта имени Героя
Советского Союза М.А. Афанасьева»
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УТВЕРЖДАЮ
Зам. директора по учебной работе
ГАПОУ «БТМ и АТ имени
Героя Советского Союза
М.А. Афанасьева»
_________________/А.С. Криворот
«____» ________2016 г.
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Методическое
пособие
Для
специальности 38.02.01 « Экономика и бухгалтерский учёт (по отраслям)»
Автор: Дунаева Галина Владимировна
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Рассмотрено и одобрено
на заседании ЦК общих гуманитарных и
социально-экономических дисциплин ____________/Ю.Н. Крупенина
Протокол №______
«____» ___________2016 г.
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Брянск, 2016
ПОЯСНИТЕЛЬНАЯ
ЗАПИСКА
К методическому пособию по английскому
языку для специальности «Экономика и бухгалтерский учёт
(по отраслям)» для студентов II и III
–го курсов. Пособие разработано в соответствии с требованиями Государственного
образовательного стандарта и уровню подготовки выпускников средних специальных
учебных заведений по дисциплине «Иностранный язык (английский).
Данное пособие содержит подборку текстов
профессионально направленного содержания, что способствует овладению лексикой
экономической направленности, встречающейся в финансовых документах. В
методическое пособие включены тексты, относящиеся к бухучёту, истории
происхождения денег, анализу хозяйственной деятельности предприятий и
финансовому анализу. Кроме основных текстов представлены упражнения
способствующие активному усвоению тематического материала и использованию его в
устной и письменной речи в соответствии с потребностями данного вида
деятельности.
Предлагаемое пособие ставит своей
целью обучение студентов профессиональной лексике, формированию коммуникативной
компетенции, позволяющей общаться на английском языке на различные темы, в том
числе в сфере профессиональной деятельности используя приобретённый словарный
запас, а также способствует расширению кругозора студентов и повышению их
интереса к изучению английского языка.
The
History of Money.
People often use the proverb “Money talks” to say that
money is important in every person’s life. And, indeed, with the help of money
we can buy all kinds of things, such as food, clothes, accommodation, cars,
mobile phones, computers, make-up, medicines, and many other goods that
civilization has to offer. Money doesn’t buy happiness but it helps at some
extent. In other words, money is a method of exchange, which is presented by
coins and notes. Almost every country has their currency nowadays. Most
European countries use Euros and Dollars. However, the method of exchange was
not always operated by money. Primitive societies used a system of barters.
Barter is a direct exchange of goods without using money. People used to
exchange cattle, grain, salt, tobacco, vegetables and other products to
something of an equal value. However, they soon understood that barter wasn’t a
perfect way of exchange, as peoples’ needs rarely coincided. Coins and paper
money were invented in ancient China. First coins were made of copper with a
hole in the middle, so that they could be put together like a chain. Later
examples were made of gold, silver, lead, zinc, aluminum, nickel and other
metals. Some ancient Chinese coins were even made of pressed tealeaves. The
majority of modern coins contain images of famous people or important symbols
of the country they present. Paper money is obviously easier to handle and much
more convenient. Officially, the first paper money was used by the Bank of
Sweden in 1661. Today, there are so many other ways to preserve money and to
spend them. There are traveler’s cheques, credit cards, deposits, loans, etc.
They gradually replace paper notes and coins.
What Bookkeeping is all
about. Keeping a Record of Transaction.
The
word “business” is very popular. What is business? We may
say that business consists of selling goods and services at a profit. In other words, any enterprise in which we
purchase and sell goods, spend, borrow, save and lend
money is a business. It may be a drugstore, a TV repair shop, a manufacturing
plant or something else. Business is a game with many players, and
bookkeepers keep the score in this game. In the past, bookkeepers kept business
records in big volumes: “the books.” Today, the
people who keep the records are still called bookkeepers, even
though they don’t use quill pens and “the books” may be computer
disks. But the principle remains the same. Bookkeepers tell
the owners, how much money comes into the business,
how much goes out, how much money the business owns and owes. Is the business gaining or losing in value?
Essentially, bookkeepers use the same methods when they
are working for a
sole proprietorship
(which has only one owner) a partnership, or a corporation.
A
transaction is any business operation that involves money. It may be a sale, a
purchase, a loan, a lease payment, or any other activity in
which money is transferred from one account to another. The money can
be in the form of cash (currency), cheque or money order. The first responsibility of a bookkeeper is to
keep a record of every transaction of the business he/she works for. Bookkeepers record transactions in the journal. In the journal the bookkeeper enters transactions in
chronological order (making a journal entry). Later the bookkeepers transfer entries to the accounts and use them
to prepare many kinds of financial reports. The journal page has two columns. A
bookkeeping entry is either a debit or a credit. A debit is always in the left-hand column. A credit is
always in the right-hand
column. Debits
and credits must always balance (must be equal to each other). Every transaction involves both a credit and a debit.
Text: Taxation.
All business firms with
employees are required by law to deduct certain federal and local taxes and to
remit these taxes directly to various governmental taxing
authorities on a regular basis. A taxpayer is entitled to certain standard tax
deductions, which means that in calculating the tax to
be withheld, the tax will not be levied on such tax deductions. The
system of taxation is different in different countries. The Russian Tax Code
regulates local, republican and federal system of
taxation. It includes income tax on individuals and
companies, single social tax (called “four in one”, for it consists of
several parts: taxes remitted to the Federal Budget, to the Social Security
Fund, to the Federal Fund of Mandatory Medical Insurance and the Territorial Fund of Mandatory Medical
Insurance), value-added tax and profits tax. Taxation in the United
Kingdom involves payments to the local government and the Central government
(HM Revenue and Customs). These taxes include income tax, national
insurance contribution, value-added tax and corporation tax. Corporation tax is the
profits tax to which all incorporated businesses are subject. Taxation in the
US involves payment to four different levels of government: federal,
state, local and regional. Income tax forms the bulk of taxes collected by the US government. This
tax is imposed on the taxable income of both individuals and most corporations.
The federal income tax uses a system of direct withholding, which means that the employers
deduct part of a taxpayer’s income directly from their paychecks. The Federal
Income tax is a progressive tax: the more money the taxpayer earns, the larger
is the amount owed. The next largest tax is Social Security tax. The social
security tax is levied on all employees. Employers must contribute an equal
percentage of their employees’ social security taxes.
Taxation. Accounting.
Taxation
is very important to business. Taxation accounting deals with the rules needed
to determine the taxable income to be reported to tax authorities. From the standpoint of tax
accounting various government agencies need the information in order to determine the tax liability of the business.
The people involved with the tax accounting information are the
tax departments of the companies. The tax people need accounting information
for planning future transactions and filing tax returns required for reporting to government agencies.
Tax accounting involves the accumulation of information from the
accounting system and adjusting it to the requirements of the Tax Code and
other legislation. In situations when tax filings are not challenged by tax authorities, the
process generally ends with the completion and filing of tax returns in
accordance with the laws. This is often a difficult process for companies may
use different methods of depreciating their fixed assets for tax purposes and
for accounting purposes. For example, a company can decide to take advantage of
accelerated methods of depreciation which permits the taxpayer to write off
assets in a tax-deductible way at an early stage of the life of an asset in
order to reduce tax liability.
What is accounting?
Accounting is the recording of financial transactions
plus storing, sorting, retrieving, summarizing, and presenting the information
in various reports and analyses. Accounting is also a profession consisting of
individuals having the formal education to carry out these tasks. One part of
accounting focuses on presenting the information in the form of general-purpose
financial statements (balance sheet, income statement, etc.) to people outside
of the company. These external reports must be prepared in accordance with
generally accepted accounting principles often referred to as GAAP or US GAAP.
This part of accounting is referred to as financial accounting. Accounting also
entails providing a company’s management with the information it needs to keep
the business financially healthy. These analyses and reports are not
distributed outside of the company. Some of the information will originate from
the recorded transactions but some of the information will be estimates and
projections based on various assumptions. Three examples of internal analyses
and reports are budgets, standards for controlling operations, and estimating
selling prices for quoting new jobs. This area of accounting is known as
management accounting. Another part of accounting involves compliance with
government regulations pertaining to income tax reporting. Today much of the
recording, storing, and sorting aspects of accounting have been automated as a
result of the advances in computer technology.
WHAT IS INTERNATIONAL TRADE?
When Honduras exports bananas to Switzerland, they can
use the money they earn to import Swiss chocolate — or to pay for Kuwaiti oil
or a vacation in Hawaii. The basic idea of international trade and investment
is simple: each country produces goods or services that can be either consumed
at home or exported to other countries. The main difference between domestic
trade and international trade is the use of foreign currencies to pay for the
goods and services crossing international borders. Although global trade is
often added up in U.S. dollars, the trading itself involves various currencies.
Japanese videocassette recorder is paid for in German marks in Berlin, and
German cars are paid for in U.S. dollars in Boston. Indian tea, Brazilian
coffee, and American films are sold around the world in currencies as diverse
as Turkish liras and Mexican pesos .Whenever a country imports or exports goods
and services, there is a resulting flow of funds: money returns to the
exporting nation, and money flows out of the importing nation. Trade and
investment is a two-way street that, with a minimum of trade barriers, usually
makes everyone better off. In a interlinked global economy, consumers are given
the opportunity to buy the best products at the best prices. Some trade
barriers will always exist as long as any two countries have different sets of
laws.
However, when a country decides to protect its economy
by erecting artificial trade barriers, the result is often damaging to
everyone, including those people whose barriers were meant to protect. The
Great Depression of the 1930s, for example, spread around the world when the
United States decided to erect trade barriers to protect local producers. As
other countries retaliated, trade plumpered, jobs were lost, and the world
entered into a long period of economic decline.
Mixed
Economies
Mixed
economy - a market-based system private property and free enterprise,
adjustable
state.
Mixed economy organically combines the advantages market, and even the
traditional planned economy, and thus to a certain obviates the shortcomings of
each of them or mitigate their negative
consequences.
Mixed economy is multiform character; It is based is private property,
interaction with government property. In a mixed economy, the government (the
state) as noted above, is actively involved in the circulation of material and
monetary means the economic system of the country. On the basis of various
forms of ownership operate different types of farms and businesses (large,
medium,
small
and individual entrepreneurship; State and municipal enterprise (organization,
institution)). Mixed economy - a market system with its inherent social
orientation of the economy and society as a whole.
Interests
of the individual with its multilateral demands put forward in the center
socio-economic development of the country. Mixed economy is different in
different countries and at various stages of development. Thus, a mixed economy
in the United States is characterized that government regulation is presented
in a much smaller extent than in other countries, because the size of state
ownership
small.
Prime position in the US economy takes a private equity, development which is
stimulated and regulated by government agencies, legal standards, taxation
system. Therefore, there is less than in Europe, common mixed enterprises.
Nevertheless, in the US there is a certain form of public-private enterprise
through government orders. On the present stage of Russia begins using the
basic elements of a mixed economy. Modern economic system in most developed
countries is precisely mixed
character.
Many national and regional economic problems solved here by the State.
ENGLISH
BANKNOTES AND COINS.
The
official currency of the Unites Kingdom is the pound sterling which 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 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. The
one pound banknote, for example, features Isaac Newton (1642 - 1727) a
well-known English scientist who made a few very important discoveries
including gravitation law. The back of the five pound note portrays the Duke of
Wellington (1769 - 1852), a famous Irish general who defeated Napoleon at
Waterloo, Belgium in 1815. On the back of the ten pound note one can see
Florence Nightingale (1820 - 1910), 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.
And
the back of the twenty pound banknote features William Shakespeare (1564 -
1616), the greatest playwright of all time.
British
Banking.
The British Banking System has developed over the past
few hundred years to become one of the most highly specialised financial
centres in the western world. The head offices or main branches of banking
institutions are concentrated in the City of London: the Bank of England and
the most important commercial, merchant banks all are situated in close
proximity to one another. The Bank of England is the central bank of the United
Kingdom. It acts as a banker to the Government and to the other banks; as the
central note-issuing authority; as agent of the Government for important
financial operations; and as its adviser on many other aspects. The Bank also
undertakes management of the National Debt and (as agent of the Treasury) the
administration of exchange control. The Bank of England in some of its function
serves as an agent of the government and it is through the bank that monetary
policy is implemented. It is not, however, part of the Civil Service. THE
COMMERCIAL BANKS, whose primary business is receipt transfer and encashment of
different types of deposits, can be grouped as follows: London clearing banks
(Barclays, Lloyds, Midland, National Westminster – the “Big Four”) , the
Scottish and Northern Ireland banks, the British overseas commonwealth banks,
foreign banks.
ECONOMY
OF THE U.S.A.
The United States of America is a highly developed
industrialized country. Shipbuilding, electronics, automobile industry,
aircraft industry, space research are highly developed in the States.
Each region of the United States has characteristics
of its own due to the differences in climate, landscape and geographical
position. Great Lakes, Atlantic Coast, Pennsylvania, New Jersy are biggest
industrial regions of the country. The United States has a lot of mineral
deposits of resources such as coal, gold, silver, copper, lead and zink. The
south, especially Texas is rich in oil. The coalfields of Pennsylvania are rich
in coal. There are plenty of coal mines. Illinois, Iowa, Nebraska is the
richest farming regions of America and it is known as the Corn Belt. The land
is fertile and well watered. They grow mostly corn and wheat there. Much
livestock is also raised here. There is a lot of fruit raising area. For
example, California oranges, lemons, as well as other fruits, wines and
vegetables are shipped all over the States and to other pats of the world. The
most important crops grown in the States are also tobacco, soy-beans, peanuts,
grapes and many others. There are a lot of large and modern cities, but a great
proportion of the country consists of open land dotted with farmhouses and
small towns. The usual average town, in any part of the United States, has its
Main Street with the same types of stores selling the same products. Many
American residential areas tend to have a similar look. As to big cities their
centres of downtowns look very much alike. Downtown is the cluster of
skyscrapers imitations of New York giants. New York City is the first biggest
city of the States. Its population is more than eight million people. It is a
financial and advertising business centre. It is also a biggest seaport of the
Hudson River. Industry of consumer goods is also developed here. Chicago with
a population of more than three and a half million is the second largest city
in the U.S.A. It deals in wheat and other grains, cattle meat processing and
manufacturing. Other big cites are Huston, an oil refining and NASA space
research centre. New Orleans, a cotton industry centre, Los Angels with
Hollywood, Philadelphia, a shipping commercial centre, Detroit, a world’s
leading motor car producer and many others.
Cheques
Bank-notes
and coins are not the most important form of money in developed economies. In
the United Kingdom about 30% (per cent), by value, of all transactions are
settled by means of cheques. But cheques themselves are not money , they are
merely orders to bankers to transfer money from one person to another. The
money so transferred consists of bank deposits. If there is no money in the
form of a bank deposit then any cheques drawn on that account will be
worthless.
Cheques were used as early as the second half of the seventeenth century, but
they did not come into general use until the second half of the nineteenth
century. The Bank Charter Act of the 1844 put strict limitations on the note
issue at a time when the output of goods and services was expanding rapidly.
The need for an expansion of the money supply to keep pace with increasing
output greatly stimulated the use of bank deposits.
A payment from one person to another merely requires that the banker reduces
the amount in one deposit and increases it in another. Transferring money has
become little more than a kind of bookkeeping exercise, the money itself does
not consist of some physical tangible commodity.
Corporations
A business corporation is an institution established for the purpose of making
profit. It is operated by individuals. Their shares of ownership are
represented by stock certificates. A person who owns a stock certificate is
called a stockholder. There are several advantages of the corporate form of
ownership. The first is the ability to attach financial resources. The next
advantage is the corporation attracts a large amount of capital. It can invest
it in plants, equipment and research. And the third advantage is that a
corporation can offer higher salaries and thus attract talented managers and
specialists. The privately owned business corporation is one type of
corporation. There are some other types too. Educational, religious, charitable
institutions can also incorporate. Usually such corporation does not issue
stock and is nonprofit. If there is a profit it is reinvested in the
institution rather than distributed to private stockholders. In some western
countries, cities, states, federal government and special agencies can
establish governmental corporations. A few examples of these governmental
corporations are state universities, state hospitals and city owned utilities.
Governmental corporations are nonprofit as a rule and usually they do not issue
stock certificates.
Используемая
литература
1) И.Ф. Жданова
М. В. Скворцова
Английский
язык для бухгалтеров. Manual of accounting. M -2015
2) И.П.
Агабекян . Деловой английский. М -2016
1. http://www.englishtopics.net
2. http://www.englishtips.org
3. www. Standart.edu.ru
4. www. Internet-school.ru
5. www. Longman.ru
6.http://greatstudy.ru/uprazhneniya-present-past-i-future-simple/
7. http://abc-english-grammar.com/1/top.htm
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