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ИнфоурокИностранные языкиКонспектыУчебное пособие по дисциплине «Иностранный язык» (английский) для специальности «Экономика и бухгалтерский учёт (по отраслям)»

Учебное пособие по дисциплине «Иностранный язык» (английский) для специальности «Экономика и бухгалтерский учёт (по отраслям)»

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по дисциплине «Иностранный язык» (английский)

для специальности «Экономика и бухгалтерский учёт (по отраслям)»









Разработано преподавателем

Туйменовой Д.А.



















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Учебное пособие по английскому языку предназначено для студентов по специальности «Бухгалтерский учёт, анализ и аудит»,

а также всех, кто интересуется экономикой и хочет расширить свои знания английского языка.

В учебное пособие вошли 6 разделов, каждый раздел содержит несколько текстов, к каждому тексту даются словарь и упражнения. Упражнения построены на базовом лексико-грамматическом материале 1 курса обучения. Представленные задания построены на основе дифференцированного отбора языкового и текстового материалов с учётом особенностей иноязычного общения специалистов в области экономической и финансовой деятельности. Система учебных заданий предусматривает последовательное формирование и контроль базовых коммуникативных умений в устной речи и чтении на материале специальности обучаемых.

Цель учебного пособия – познакомить изучающих английский язык, с различными экономическими вопросами, а также основными понятиями и терминами экономики и бизнеса на английском языке.

Основная информация – экономика и бизнес Англии и США.

Материалы пособия могут использоваться как в ходе самостоятельной работы студентов над языком, так и на практических занятиях под руководством преподавателя.























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Введение. 2


Основная часть. 4

Раздел № 1. “Некоторые факты о Великобритании и

Соединённых Штатах Америки”. 4


Тема: “Промышленность и сельское хозяйство

Соединённого Королевства”.

Тема: “Экономика США”.

Тема: “Высшее образование в США”.


Раздел № 2. “Деловая активность” .8


Тема: “Рабочее время”.

Тема: “Виды предприятий Великобритании”.

Тема: “Виды предприятий США”.

Тема: “Регистрация корпораций и обществ”.

Раздел № 3. “Деловые люди”. 16


Тема: “Директора и менеджеры”.

Тема: “Секретари”.


Раздел № 4. “Внутреннее производство и цена”. 20


Тема: “Производство”.

Тема: “Валовой внутренний продукт”.

Тема: “Инфляция и дефляция”.

Раздел № 5. “Внешняя торговля” 25.


Тема: “Основные термины внешнеторговой

деятельности”.

Тема: “Европейский экономический союз”.

Тема: “Английские банкноты и монеты”.

Тема: “Из истории денег”.


Раздел № 6. “Компании и деньги”. 33


Тема: “Выплата заработной платы в компании”.

Тема: “Налоги в Великобритании”.

Тема: “Бухгалтеры, главные бухгалтеры, ревизоры”.

Тема: “Счета и балансы”.

Тема: “Рыночное исследование”.

Используемая литература. 43

Приложение 44

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Некоторые факты о Великобритании и Соединённых Штатах Америки”.


Тема: “Экономика США”.


Words:


due to

plenty of

mine

fertile

to raise

skyscraper

average

store

processing

вследствие, из-за

много

шахта, рудник

плодородный

выращивать

небоскрёб

средний

магазин

переработка

downtown

to look alike

cluster

to he dotted with …

to advertise

consumer goods

to deal in …

to tend

деловая часть города

выглядеть одинаково

скопление, концентрация

быть усеянным

рекламировать

потребительские товары

иметь дело с … , заниматься

иметь тенденцию, склонность

Text.


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 or 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 region 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, grapefruit, lemons, as well as other fruits, wines and vegetables are shipped all over the States and to other parts 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 or downtowns look very much alike. Downtown is the cluster of skyscrapers imitations of New York giants.

New York City is die 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 cities are Huston, an oil refining and NASA space research centre, New Orleans, a cotton industry centre, Los Angeles with Hollywood, Phyladelphia, a shipping com­mercial centre, Detroit, a world's leading motor car producer and many others.


Exercises:


1. Answer the questions using the text:


What industries are highly developed in the U.S.?

What mineral deposits are there?

What plants are grown in the U.S.? Why?

What can you say about the usual average town?


2. Find the English equivalents in the text:


благодаря различиям в климате;

земли плодородны и хорошо орошаемы;

выращивают кукурузу и пшеницу;

разводят много скота;

большие площади заняты фруктовыми садами;

вывозятся в другие штаты и страны.


3. Sum up what the text says about:


the biggest industrial regions of the U.S.A.

New York

Chicago

Huston

New Orleans










Тема: “Высшее образование в США”.

Words:


Higher education

A community college

To have a special subject area

A humanity

A social science

A natural science

An undergraduate

To get an undergraduate degree

in the arts or sciences

Bachelor of Arts/ Science degree

To go on for a graduate or

professional degree

Publicly funded

Privately funded

An exchange student

Высшее образование

Местный колледж

Специализироваться в определённой области

Гуманитарный предмет

Общественная наука

Естественная наука

Студент

Получить степень в области гуманитарных или естественных наук

Степень бакалавра гуманитарных/ естественных наук

Продолжить обучение для получения степени магистра или профессиональной степени

Финансируемый из общественных источников

Финансируемый из частных источников

Студент, обучающийся по программе культурного обмена


Text:


HIGHER EDUCATION IN THE USA


In the United States, a student who has finished school may want to continue in higher education. There are some ways to do it: universities, colleges, community colleges, technical schools, etc.

A university in the USA usually has several different colleges in it Each has a special subject area. There may be a college of arts where humanities, social sciences, natural sciences and mathematics arc taught. There may be a college of education and a college of business. A program for undergraduates usually takes four years after which university students get an undergraduate degree in the arts or sciences. If they complete a course of study they get Bachelor of Arts or Science degree. Students may then either leave university or go on for a graduate or professional degree.

The university may get money from several different sources. A publicly funded university get money from the state government, a privately funded university get money from private sources.

College students usually spend 4 years at school, too. A college does not have graduate or professional programs. If a college student completes a course of study in arts or science, he or she gets Bachelor of Arts or Science degree. If college students want to continue their education they must go to university. The most famous American universities are: Uni­versity of California, State University of New York, Columbia University and others.


Exercises:


1. Answer the questions using the text


  1. What are the ways to get higher education in the USA?

  2. What subjects are taught in the college of arts?

  3. What degree do university students get in the USA?

  4. Does the US government give financial support to the universities?

  5. Imagine you are an exchange student. What American University or
    college would you like to study at? Why?



2. Translate from Russian info English using the text:


Программа для студентов, степень в области гуманитарных наук,

продолжить образование, самые знаменитые американские

университеты.


3. Fill in the words used in the text:


A university in the USA … has several different colleges in it.

Students may then either … university or go on for a graduate or

professional degree.

The university may get money from … different sources.













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Деловая активность”.


Тема: Рабочее время.


Words:



to break (broke, broken)


law

to break the law


criminal proceedings



to take criminal proceedings


to abolish


Easter


to celebrate


independence

to be independent of


ломать, нарушать



закон

нарушать закон


уголовное судебное

разбирательство


начать судебное расследование


отменять, упразднять


Пасха


праздновать


независимость

быть независимым от


labour

syn. work


thanksgiving

Thanksgiving (Day)


to date back to …



century


act

to act


supplement

supplementary

Supplementary Act


труд



благодарение

День Благодарения


восходить (к определённой эпохе)


век


акт, постановление

действовать


дополнение

дополнительный

дополнение к акту,

постановлению, закону




Text.


BUSINESS HOURS

The standard working day in the United Kingdom and the U.S.A. starts at 9:00 a.m. and lasts till 5:00 p.m. with lunch time from 1:00 p.m. to 2:00 p.m. Many banks are usually open for customers from 9:30 a.m. to 3:30 p.m. Some businesses and industries traditionally work different hours.

Most employees have a five-day working week, Monday through Friday. The working week is between 35 and 40 hours long. Overtime is quite common and is generally paid, often at a premium to the basic rate of pay. The weekend usually starts on Friday night and lasts till Monday.

Thus on Saturdays and Sundays most businesses are closed. But as to shops they are open on Saturdays and some of them are open on Sundays.

In Britain the law does not say what shops can be open on Sundays but it says what goods can be sold on Sundays. They are newspapers, magazines and fresh food. If the law is broken, criminal proceedings may be taken. Many officials and the public demand that the Sunday trading rules should be abolished in the U.K.

Most businesses are closed on public or national holidays.

The main public holidays of the U.K. are as follows:

New Year’s Day

Good Friday

Easter

Easter Monday

May Day

Christmas Day

Boxing Day

1 January

in April

in April

in April

in May

25 December

26 December



Exercises:


I. Answer the questions using the text.


1. When does the standard working day start and finish in the U.K. and the

U.S.A.?

2. What is a weekend?

3. How long is the working week there?

4. What goods can be sold on Sundays in the U.K.?


II. Fill the words used in the text:


Most businesses are … on public or national holidays.

The weekend usually starts on Friday night and … till Monday.

Some businesses and … tradionally work different hours.


III. Find the English equivalents in the text.


1. Большинство предприятий закрыты.

2. Товары могут продаваться.

3. Если нарушается закон.

4. Работают в разное время.













Тема: “Виды предприятий Великобритании”.


Words:


sole

to trade

partnership

limited liability company

branch

to own

estate agent

management

stationery

joint-stock company

shareholder

stock exchange

to offer

law

единственный

торговать

товарищество

компания с ограниченной ответственностью

отделение

владеть

агент по купле-продаже недвижимого имущества

управление, менеджмент

канцелярские бланки

акционерная компания

акционер

фондовая биржа

предлагать

закон


Text.


TYPES OF BUSINESSES IN THE U.K.


Most businesses in the United Kingdom operate in one of the following ways:

  • sole trader

  • partnership

  • limited liability company

  • branch of a foreign company.

The sole trader is the oldest form of business. There are many one-man owners, for example: a fanner, doctor, solicitor, estate agent, garage man, jobber, builder, hairdresser etc. The partnership is a firm where there are a few partners. They are firms of solicitors, architects, auditors, management consultants etc. The names of all the partners of the firm are printed on the stationery of a partnership.

The most common type of company in the United Kingdom is the limited liability company. At the end of the name of such a company the word Ltd. is used. For example: Wilson and Son Ltd.

Many of such companies are joint-stock companies owned by shareholders.

Limited liability companies are divided into public and private ones. Only public companies may offer shares to the public at the stock exchange. The names of such companies end in p.l.c. which stands for public limited company. For instance: John and Michael p.l.c.

Private limited companies may not offer shares to the public. The names of such companies end simply in Ltd.

A branch of a foreign company is a part of a company incorporated outside Great Britain but acting under the law of the U.K. Usually these companies act in the U.K. under their normal foreign names.


Exercises:


I. Answer the following questions:


1. What is the most common type of company in the U.K.?

2. Are all limited liability companies joint-stock companie ?

3. What can you say about the types of the following companies ?

Fine Furniture Ltd.

General Foods p.l.c.


II. Translate into Russian:


Sole trader, farmer, garage man, joint-stock limited liability company,

private limited liability company, a company acting under the British law.


III. Fill in the words used in the text:


1. The names of … …of the firm are printed on the stationery of a partnership.

2. The names of such companies … simply in Ltd.

3. Many of such companies are joint-stock companies … by shareholders.



















Тема: “Виды предприятий США”.


Words:


corporation


alien


liable

liable for …


debt


to share


profit

to profit


investment



stockholder


to elect



корпорация


иностранец


ответственный

ответственный за…


долг


делить, участвовать


прибыль, доход

получать прибыль


инвестиция, вложение капитала


акционер


выбирать



at will


authorities

state authorities (Am.)

state authorities (E)



to state


power

powers


to prefer


taxation


to require

requirement


to buy (bought, bought)


to sell (sold, sold)

по желанию


власти

власти штата (ам.)

государственные власти (европ.)


указывать


способность, возможность

полномочия


предпочитать


налогообложение


требовать

требование


покупать


продавать


Text.


FORMS OF BUSINESSES IN THE U.S.A.


Businesses in the U.S.A. may be organized as one of the following forms:

  • individual business

  • general partnership

  • limited partnership

  • corporation

  • alien corporation

An individual business is owned by one person.

A general partnership has got several owners. They all are liable for debts and they share in the profits.

A limited partnership has got at least one general owner and one or more other owners. They have only a limited investment and a limited liability.

A corporation is owned by persons, called stockholders. The stockholders usually have certificates showing the number of shares which they own. The stockholders elect a director or directors to operate the corporation. Most corporations are closed corporations, with only a few stockholders. Other corporations are owned by many stockholders who buy and sell their shares at will. Usually they have little interest in management of the corporations.


Alien corporations are corporations of foreign countries.

All the corporations are to receive their charters from the state authorities. The charters state all the powers of the corporation. Many corporations try to receive their charters from the authorities of the State of Delaware, though they operate in other states. They prefer the State of Delaware because the laws are liberal there and the taxation is rather low. Such corporations, which receive their charters from an outside state, are called foreign corporations.

All the corporations require a certificate to do business in the state where they prefer to operate.


1. Sum up what the text says about:


individual businesses

general partnerships

limited partnerships

corporations

alien corporations

foreign corporations

charters and certificates


2. Translate into Russian:


general partnership to be liable for debts,

to share in profits, limited partnership,

to have a limited investment, to have a limited liability corporation,

closed corporation, certificates showing the number of shares they own.


3. Compare the two previous text on the following types of business in the

U.K. and the U.S.A.:


sole traders – individual businesses

partnerships – general and limited partnerships












Тема: “Регистрация корпораций и обществ”.


Words:


incorporation

to regulate

act of parliament

to register

to deliver

to certify

charter

to issue

file

hereby

fee

deed stamp

stamp duty

корпорация, регистрация, оформление

регулировать

акт парламента

регистрировать

представить

удостоверять

учредительный документ

издавать, выпускать

дело

настоящим, этим

сбор

печать о совершении дела

гербовый сбор


Text.


INCORPORATION


All partnership and companies are regulated by the law of the U.K. or by Acts o Parliament, and are to be registered with the Registrar of companies. In order to be registered they are to deliver a few documents, namely:

a certified copy of the company’s charter

stature

memorandum and others.

When a company is registered a certificate of incorporation is issued by the Registrar.

Here is one of the certificates:


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Duplicate for the file No 989855

Certificate of Incorporation


I hereby certify that the Goldfields, Limited is this day incorporated under Companies Acts, 1862 to 1994, and that the Company is Limited.

Given under my hand at London this tenth day of July one thousand nine hundred and ninety four.


Fees and Deed Stamps 15,200. 00

Stamp Duty on Capital 13,510. 00

Registrar of Joint Stock Companies

Certificate received by Stephen Low

65 London Wall, E.C.,

Date 13 the July, 1994

Exercises:


I. Find the English equivalents in the text:

1. Деятельность товариществ и компаний.

2. Зарегистрированы официальным регистратором.

3. Представить насколько документов.

4. Выдаётся свидетельство о регистрации.


II. Give the Russian equivalents:

a certified copy

company’s charter

statutes

fees

deed stamps

stamp duty on capital


III. Fill the sentences from the text:

  1. When a company is registered a certificate …..…. .

  2. In order to be registered they are to deliver ……… .

  3. All partnerships and companies are regulated by the law of the U.K. or by Acts of Parliament, and are to be registered with ……… .

























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Деловые люди”


Тема: “Директора и менеджеры”.


Words:


private

public

upper

to list

to head

board of directors

to elect

to appoint

to be in charge of something

to run the company

assistant

deputy

affairs

restriction

responsible

personnel

business card

частный

публичный

верхний

вносить в список

возглавлять

директоров

выбирать

назначать

заведовать чем-либо, отвечать за что-либо

управлять компанией

помощник управляющего

заместитель

дела

ограничение

ответственный

персонал

визитная карточка


Text:


DIRECTORS AND MANAGERS


As a rule a private company has only one director.

A public company must have at least two directors.

Usually there is no upper limit on the number of directors a public company may have. The company's note-paper must list either all or none of the names of its directors.

A limited liability company or a corporation is headed by the board of directors elected by shareholders. The directors appoint one of their number to the position of managing director to be in charge of the day-to-day running of the company. In large organizations managing director is often assisted by a general manager. Some companies also have assistant general managers. Many directors have, deputies who are named deputy directors.

Directors need not be shareholders. They are responsible for the management of a company's affairs. They are not subject to any residence or nationality restrictions.

Big companies have many managers heading departments. They are all responsible to the managing director. Among varions departmental managers the following can be mentioned:


  • sales manager

  • personnel manager

  • chief manager

  • district manager

  • sales and marketing manager

  • industrial engineering manager

etc.


Exercises:


1. Find the answers to the following questions in the text:


  1. How many directors can a private company have ?

  2. Who heads a limited liability company ?

  3. How is managing director appointed ? What are his duties ?

  4. What is the deputy manager ?


2. Fill in the words used in the text:


In large organizations managing director is of ten … by a general manager.

A … company must have at least two directors.

They are not subject to any … or nationality restrictions.


3. Sum up what the text says about:


directors of private companies

directors of public companies

managers

assistants and deputies









Тема: Секретари.


Words:


executive

to require

to suit

to qualify

officer

enquiry

accounts

to handle

message

руководитель

требовать

устраивать

квалифицировать

служащий, должностное лицо

запрос

счетоводство, отчётность

иметь дело

сообщение

to entertain

customer

to supply

associate

to appoint

to arrange

to invite

equipment

to reply

развлекать

клиент, покупатель

поставлять

партнёр, компаньон

назначать

устраивать

приглашать

оборудование

отвечать


Text:


SECRETARIES


There are two types of secretaries: company secretaries and private secretaries of executives.

Every company, both in Great Britain and the United States, is required, under the law, to have a company secretary.

In the case of private companies the directors are free to appoint any suitable person for this position. But in the case of public companies the company secretary must be a properly qualified person, a member of a recognised institute or association. He or she may be one of the directors of the company. But if the company has only one director, the director cannot also be the secretary.

The company secretary is the chief administrative officer of the company. He or she is normally responsible for the company, to comply with company law.

The correspondence of the company secretary is particularly concerned with shareholders' meetings, board meetings and various forms that must be sent outside. The company secretary may also deal with enquiries for information concerning other firms, although the accounts department often handles these matters. Administrative questions come into the sphere of the company secretary, under instructions of the board of directors.

As to private secretaries of executives they are practically per­sonal assistants of executives. A secretary answers telephone calls, receives messages and makes telephone calls on the instruction of her boss.

A secretary also helps in organization of meetings and con­ferences, entertainments of visiting customers, suppliers and other associates of the firm. She also deals with all the correspondence of her boss.

Secretaries write letters on making appointments or travel arrangements, letters of introduction, congratulation or con­dolence, invitations and replies to invitations.

Secretaries use various office equipment, like microcomputers, fax machines, photocopying machines and others.


Exercises:


1. Answer the questions using the text:


What types of secretaries do you know ?

What must be a company secretary in the public company ?

What are the duties of the private secretary ?


2. Complete the following sentences as in the text :


There are two types of secretaries … .

In the case of private companies … .

But if the company has only one director … .

Secretaries write litters … .

As to private secretaries of executive … .


3. Sum up what the text says about:


company secretaries

private secretaries





















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Внутреннее производство и цена.


Тема: Производство.


Words:


domestic

production

price

report

executive

record

figure

strike

to increase

target

to manage

to reach

to rise (rose, risen)

reason

major

maintenance

to take turns

внутренний

производство

цена

отчёт, сообщение, доклад

должностное лицо, руководитель

данные

цифра

забастовка

увеличивать

цель, задание

справляться, суметь

достигнуть

подниматься, увеличиваться

причина

крупнейший

обслуживание, эксплуатация

делать что-либо по очереди


Text:


PRODUCTION


Very often newspapers, journals and other publications and speeches give information on production of goods.

Here is a report of a big English radio company executive at a conference:

Well, ladies and gentlemen, it has been a very difficult year for us. We've had difficulties in production and our production record this year is not good. These are the figures:

At the start of the year all our factories had been on strike for two months; the strike finished on January 29th, so in January we produced only two hundred radios.

Production started slowly because of continued one - day strikes; in February we produced twenty eight thousand radios.

Then the production figures increased every of the three months. In May we reached target figure of one hundred and forty thousand radios and in June we managed to produce one hundred and forty nine thousand radios. This last figure is the best pro­duction figure we have ever reached.

Then we had the two-week factory holiday at the beginning of September, which accounts for the figure of eighty thousand radios for that month

In October production rose to one hundred and twenty thousand- and then, for reasons beyond our control, we had our second major strike of the year. Some workers continued working, and others, mainly the engineers and maintenance people, took turns in staying away.

In November we produced only one hundred thous­and radios and in December ninety thousand. So our production figures for last year were, I am afraid, not very good.


Exercises:


1. Find the answers in the text:


Who made the report ?

How did he characterize the year in general ?

How did the year start ?

What was the result in May ?

How did the situation change in September ?

How did the year end ?


2. Write down the production figures for every month mentioned in the

text, as in the model:



In January they produced 200 radios.














Тема: Валовой внутренний продукт.


Words:


Gross Domestic Product

amount

to calculate

manufacturing

science

leisure

oil

agriculture

to define

trade

to account for

to satisfy

needs

to engage

to earn

валовой внутренний продукт

сумма

подсчитывать

обрабатывающая промышленность

наука

досуг

нефть

сельское хозяйство

определять

торговля

составлять

удовлетворять

потребности

заниматься

зарабатывать


Text:


GROSS DOMESTIC PRODUCT


Gross Domestic Product or GDP is the amount of money a country makes from goods and services inside the country for a certain period of time, usually for a year.

When GDP is calculated different sectors of economy are analysed.

In the United Kingdom the following sectors of economy are usually analysed: manufacturing, services (financial, profes­sional and scientific services, leisure and tourism), energy (oil, natural gas, coal) and agriculture. In the United States the following sectors of economy are usually analysed when the GDP is defined: construction and manufacturing; trade and finance; transport, communication and services; agricul­ture; and mining.

Speaking, as an example, about one of the recent year's GDP figures, the following can be quoted:

In the U.K. the services sector accounted for roughly 60 per cent of Gross Domestic Product. Manufacturing sector accounted for a small percentage of gross domestic product. Energy production sector accounted for about 8 per cent of GDP. Agriculture — only for 4 per cent of GDP. But the agri-cultural sector satisfies two-thirds of the country's needs. And only small fractions of the total population, about 2 per cent, are engaged in agriculture.

In the U.S.A. the construcion and manufacturing sector accounted for 40 per cent of GDP; trade and finance earned 25 per cent of GDP; transport, communication and services sector earned 20 per cent of GDP; agriculture and mining earned 5 per cent of GDP. By the way 10 per cent of the employed population of the United States is engaged in agriculture.


Exercises:


1. Answer the questions using the text:


What is Gross Domestic product or GDP ?

What sectors of economy are usually analysed ?

When GDP is calculated in the United Kingdom ?

What can you say about GDP in the U.S.A. ?


2. Complete as in the text and translate into Russian:


Speaking, as an example, about … .

Manufacturing sector … .

Energy production sector … .

Agriculture … .

Trade and finance … .

Transport, communication and services … .


3. Compare the agriculture sector of GDP of the U.K. and U.S.A. that year.



















Тема: “Инфляция и дефляция”.


Words:


deflation

consequence

even

available

to determine

rate

cause

complex

to combat

дефляция

следствие

равномерный

наличный

определять

уровень

причина

сложный

бороться

damage

to decrease

to come to a halt


state

to take measures

to reduce

supply

to arise (arose, arisen)

ущерб, вред

уменьшаться

приходить к остановке, останавливаться


государство

принимать меры

уменьшать (ся)

снабжение, предложение

возникать


Text:


INFLATION AND DEFLATION


An inflationary development is characterized by rising prices within a certain period of time.

The rising prices is a consequence of an uneven development in the quantity of goods on offer and the quantity of money available, which it self determines the demand and is the infla­tion rate.

The causes of inflation are generally complex and can arise either from the goods or from the monetary side.

The consequences of inflation are extremely damaging for the economy. Inflation becomes stagflation when economic growth decreases or comes to a halt, but inflation continues to rise. If the state does not take measures to combat stagflation, this leads to deflation.

Deflation, the opposite development to inflation, represents a reduction in the supply of money in comparison with the supply of goods.


Exercises:


1. Answer the questions using the text:


When does inflation become stagflation ?

What is deflation ?

What are the characteristics of inflation ?


2. Write down the sentences or parts of sentences which describe:


inflation

stagflation

deflation

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Внешняя торговля.


Тема: “Основные термины внешнеторговой деятельности”.


Words:


foreign

food

invisible

freight

expertise

Gross National Product

to balance

earnings

to spend

иностранный, внешний

продовольствие

невидимый

фрахтование, фрахт

экспертиза, знания

валовой национальный продукт

балансировать, уравновешивать

доходы, поступления

тратить, расходовать

term

insurance

abroad

visible

total

amount

expenditure

surplus

to earn

термин

страхование

за границу

видимый

общий

сумма

расходы

излишек

зарабатывать


Text:


BASIC TERMS IN FOREIGN TRADE


Countries buy and sell various goods as well as various services. Goods bought from abroad, such as food, cars, machines, medicines, books and many others, are called visible imports. Goods sold abroad are called visible exports.

Services, such as insurance, freight, tourism, technical expertise
and others, are called invisible imports and invisible exports. The total amount of money a country, makes including money from visible and invisible exports, for a certain period of time, usually for a year, is Gross National Product, or GNP.
The difference between a country’s total earnings or GNP, and its total expenditure is called its balance of payments.

The difference between what a country receives for its visible exports and what it pays for its visible imports is its balance of trade. If a country sells more goods than it buys, it will have a surplus. If a country buys more than it sells, it will have а deficit.


Exercises:


1. Find the definitions of the following terms in the text and write them down:


visible imports

invisible imports

GNP

balance of payment


balance of trade

a surplus

a deficit


2. Underline the correct word in the brackets:


  1. Goods sold to other countries are (visible, invisible) exports.

  2. Services sold to other countries are invisible (imports, exports).

  3. The difference between total earnings of a country and its total expenditure is called its balance of (payments, trade).

  4. The difference between a country’s GNP and its total expenditure is called its balance of (payments, trade).

  5. If a country sells more goods than it buys it will have a (deficit, surplus).


3. Complete the sentences:


If a country buys more goods than it sells it will have a … .

Gross National Product is the total amount … .

Gross Domestic product is … .

Invisible exports and import are … .

A country’s trade balance is … .
























Тема: “Европейский экономический союз”.


Words:


to establish


to be established



to join

to join smb./ smth.



enormous


duty

free of duty


customs


to contribute

to contribute to smth.

образовывать, создавать


быть образованным, созданным


присоединять (ся) присоединиться к кому-либо/ чему-либо


огромный


пошлина*

беспошлина


таможенные пошлины*


вносить долю

вносить долю во что-либо

regulation


council


cart


justice


cart of justice


headquarters



to be located in …


relative


output

положение, постановление


совет


суд


правосудие, юстиция


суд


центральный орган, штаб-квартира


быть расположенным в…


относительный


выпуск


Text:


THE EUROPEAN ECONOMIC COMMUNITY


The European Economic Community, or the Common Market, or the EEC was established in 1957. The original six member countries of the Community were France, West Germany, Belgium, Italy, Luxembourg and the Netherlands. Then a few other countries joined the Community. Britain, together with the Irish Republic and Denmark, joined the E.E.C. on 1st January, 1973.

Now the Community forms an enormous trading area of almost 250 million people, and accounts for two fifths of the

world's trade.

The membership allows imports to enter member countries either free of duty or at lower customs duties.

All member countries contribute to a common budget for certain purposes, based on relative total output of goods and services, or gross national product.

Under the Community regulations, people of member countries may freely enter another member state to travel or to work there.

The Community has the following institutions:


  • The European Parliament


  • The Council of Ministers


  • The Court of Justice



The headquarters of the European Economic Community are located in Brussels, Belgium.

Exercises:


1. Find the answers in the text:


  1. When was the E.E.C. established ?

  2. What countries established the E.E.C. ?

  3. How many people live in the E.E.C. ?

  4. What privileges do E.E.C. citizens have, coming to those countries ?

  5. Where are the E.E.C. headquarters ?


2. Agree or disagree:


  1. It is a good privileged when imports to any country are free of duty.

  2. It is a very positive factor when people can freely enter any other country.

  3. It would be a very good thing if our country joined the E.E.C. or the European Union.


3. Write the words in the sentences:


The headquarters of the European Economic Community are … in Brussels,

Belgium.

The … was established in 1957.

Then a few other countries … the community.

Britain, together with the Irish Republic and Denmark, joined the E.E.C. on 1 st

January, 1973.

The cart of … .



















Тема: “Английские банкноты и монеты”.


Words:


money


banknote


coin


currency


to authorize


government


cashier

Chief Cashier


to feature


scientist


discovery


law

gravitation law


duke

деньги


банкнота


монета


валюта


уполномочивать


правительство


кассир

главный кассир


показывать, помещать


учёный


открытие


закон

закон тяготения


герцог


to issue

issue


to mint


denomination


circulation

to be in circulation


face

on the face


figure

in figure


inscription


to promise


bearer

to bear


demand

on demand


signature

выпускать

выпуск


чеканить


достоинство


обращение

быть в обращении


лицевая сторона

на лицевой стороне


цифра

цифрами


надпись


обещать


предъявитель

нести


требование

по требованию


подпись


Text:


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.


Exercises:


1. Find the answer to the following questions in the text:


  1. What is the official currency of the U.K. ?

  2. What is the smallest unit ?

  3. How many pence are there in one pound ?

  4. What banknotes and coins are in circulation in the U.K. now ?

  5. What famous people are featured on the back of various English banknotes ?


2. Sum up what the text says about:


English banknotes

English coins


3. Write words in the sentences and translate:


On the face of English banknotes one can read the denomination given both in

and in words.

On the back of the ten pound note one can sea Florence Nightingale, … of the

nursing profession.


4. Imagine you are speaking with an Englishman about money. Compare two banknotes (coins) of the two countries. Act out this dialogue.





Тема: “Из истории денег”.


Words:


glimpse

glimpses of history


commodity


to serve

to serve as smth./ smb.



to come into existence


to weigh


to weigh out


above-mentioned


goldsmith


to supersed


portable


to underline


durable


быстрый взгляд

немного об истории


предмет потребления


служить

служить как что-либо/

кто-либо


возникнуть, появиться


нагружать


взвешивать


вышеуказанный


ювелир


замещать


портативный, компактный


подчёркивать, выделять


надёжный, длительного пользования

to divide


leather


quality


precious


cattle


sheep


fur


fish


shell


piece


receipt


fairly




делиться


кожа


качество, свойство


драгоценный


крупный рогатый скот


овца/ы


мех


рыба


ракушка


кусок


квитанция, расписка


довольно



Text:

GLIMPSES OF HISTORY OF MONEY


At different periods of time and in different parts of the world many different commodities have served as money. These commodities were: cattle, sheep, furs, leather, fish, tobacco, tea, salt, shells etc. The experts underline that to serve effectively as money, a commodity should be fairly durable, easily divisible, and portable. None of the above-mentioned commodities possessed all these qualities, and in time they were superseded by precious metals.

First they were superseded by silver and later by gold.

When a payment was made the metal was first weighed out. The next stage was the cutting of the metal into pieces of definite weight and so coins came into use.

Paper money first came into use in the form of receipts given by goldsmiths in exchange for deposits of silver and gold coins. After goldsmiths became bankers their receipts became banknotes. That's how the first banknotes came into existence. At first coins were worth their face value as metal. But later token coins of limited value as legal tender were issued. Now smaller denomination coins are made from bronze and are often referred to as coppers. Bigger denomination coins are made from cupronickel and are usually called silver.




Exercises:


1. Find the answer in the text:


  1. What commodities served as money in the past ?

  2. What are the requirements of a commodity to serve as money ?

  3. Why did precious metals start to serve as money ?

  4. What precious metal was used first to serve as money ?

  5. What precious metal was used then ?

  6. How did coins come into existence ?

  7. How did paper banknotes come into existence ?

  8. What coins are called silver ?

  9. What are coppers ?

2. Translate into Russian:


face value, legal tender, a new issue, cutting of the metal into pieces, paper money, in

exchange for deposits, bigger denominations coins.


3. Sum up what the text says about:


the money in the past

the way banknotes appeared

the metals of which coins were and are made

the silver coins and coppers


4. Fill in the words used in text Underline them:


When a payment was made the metal was fist … out.

But later token coins of limited value as … … were issued.

Now smaller denomination … are made from bronze.

In time they were superseded by precious … .

First they were … by silver and later by gold.


5. Read the text and discuss it in Russian:


What is money?

Money is one of the most important inventions of humankind. Without it a complex, modern economy based on the division of labor, and the exchange of goods and services, would be impossible.

When you buy a candy bar, you may pay for it with a coin or paper note. The storekeeper knows that you will eat candy, and that he never will be able to get it back from you. He also knows that he can eat neither the coin nor the note you gave him. Why does he accept the coin or note in trade for candy? It is because the coin is money.

At first sight answering the question what money is seems obvious; the man or woman in the street would agree on coins and bank notes, but would they accept them from any country? What about checks? They would probably be less willing to accept them than their country's coins and notes. What about credit cards and gold? The gold standard belongs to history but even today many rich people in different parts of the world rather keep some of their wealth in the form of gold than in official, inflation-prone currencies. The attractiveness of gold, from aesthetic point of view, and its resistance to corrosion are two of the properties which led to its use for monetary transactions years. In complete contrast, a form of money with virtually no tangible properties - electronic money -seems to gain in popularity.


Новые слова; A coin - монета.
A candy bar - коробка конфет.

Tangible properties - осязаемые свойства.

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Компании и деньги.


Тема: “Выплата заработной платы в компании”.


Words:


device

to stamp

stamp


to collect

timekeeper

to check

to pass

overtime

to calculate

advice

earnings

deduction

health

contribution

приспособление, механизм

штемпелевать

штемпель, печать


собирать

табельщик

проверять

передавать

сверхурочное время

подсчитывать

извещение

заработок

удержание, вычитание

здоровье

вклад, взнос

payroll

to employ

employee

staff

to divide

to pay

salary

wages

bonus

job

card

to insert

literal


платёжная ведомость

держать на службе, нанимать

служащий

штат, персонал

делить(ся), подразделять(ся)

платить

жалование, оклад

зарплата

премия

работа, труд

карточка

вставлять

буквальный


Text:


THE PAYROLL OF A COMPANY


The list of people employed by a company is known by the payroll. The payroll is usually divided up as follows:

monthly-paid staff

weekly-paid staff

hourly-paid staff

Office staff arc either monthly or weekly paid and the money they get is called salaries, which are usually set.

Workers are either weekly or hourly paid and they get set wages. Many companies often operate a bonus system for monthly and weekly-paid staff. The bonus is usually paid against certain work done.

The amount of the bonus payment is worked out from the employee’s job cards.

Hourly-paid staff are usually on the clack. Under this system each worker has a clock number and a clock card. He records his hours of work on the clock card by inserting it into what is literally a clock.

A device in the clock stamps the card with the time. At the end of each week the clock cards are collected by the timekeepers. The cards arc checked and then passed on to the Wages Office. In the Wages Office the wages and overtime are calculated.

When monthly or weekly paid staff work overtime they are also paid overtime.

Employee are sometimes paid in cash or by cheque. But direct payments into the employee's bank accounts arc becoming more and more popular.

As a rule employees get pay advices for the paid period.

The advice states the earnings, all the deductions and the total amount payable. The deductions usually include National Wealth Insurance contributions.


Exercises:


1. Answer the following questions:


  1. On what time basis can different employees be paid ?

  2. What is the money paid to office staff and workers called ?

  3. On what basis is bonus paid ?

  4. Do employees sometimes work overtime ? How are they paid then ?

  5. In what ways can wages and salaries be paid ?

  6. What way of being paid would you prefer ?


2. Translate into using the text:


Персонал оплачиваемый еженедельно.

Получают установленную зарплату.

Сумма премии.

Часовое устройство.

Подсчитывается зарплата и сверхурочное время.

Оплачивается наличными или чеком.


3. Complete as in the text:


Workers are either … or hourly paid and they get set … .

Hourly-paid … are usually on the … .

A device in the clock … the card with the … .

The cards are checked and then … on to the … Office.

Employees are sometimes … in cash or by cheque.

As a … employees get pay advices for the … period.


4. What would you tell a foreigner about our practice of:


bonus payments

overtime payments

the ways wages and salaries are paid



Тема: “Бухгалтеры, главные бухгалтеры, ревизоры”.


Words:


bookkepper

accountant

chartered accountant


receipts

disbursement

purchase

transaction

appropriate

to post

controller

бухгалтер

ревизор отчётности, бухгалтер

дипломированный бухгалтер,

бухгалтер-эксперт

денежные поступления

выплата денег

закупка

сделка

соответствующий

переносить в главную книгу

контролёр, ревизор

cash

sale

book


flow

entry

journal

ledger

earnings

executive

expenditure

наличные деньги

продажа

бухгалтерская запись,

проводка

поток (денег)

бухгалтерская книга

журнал

главная книга

доход (ы)

руководитель

расходы


Text:


BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS


Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period usually a month- the totals of each book of original entry are posted into the proper page of the Ledger. The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial balances are usually drawn up every quarter. The accountant’s responsibility is to analyse and interpret the data in the Ledger and the Trial Balance.

The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated. Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the U.S.A. the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination. The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.



Exercises:


1. Complete as in the text:


Bookkeepers deal in … .

The Ledger shows … .

The accountant’s responsibility is … .

The accountant is to determine … .

Certified accountants in England are called … .

Junior employees … .

Controllers are responsible for … .


2. Sum up what the text said about:


bookkeepers

accountants

controllers

journals

ledgers


3. Answer the following question:


  1. Who work in this sphere do you think in the most important in a company ?

  2. Whose position ( of a bookkeeper, of an accountant, of a controller) do you like better ? Whom would you yourself prefer to be ?



















Тема: Налоги в Великобритании.


Words:

trust

income

tax

rate

code

board

revenue

appeal

gain

fiscal

equal

returns

inland

refund


трест, концерт

доходы

налог

ставка, тариф

код

управление, совет

доход

аппеляция, жалоба

увеличение, прирост

финансовый

равный

доход, поступление

внутренний

возврат, возмещение

partnership

Board of Inland

Revenue


completion

to lodge

independent

emergency

to clarify

reference

income tax

corporation tax

installment

to charge

taxpayer

assessment

товарищество

департамент внутренних налогов и сборов


заполнение (листа)

подавать (жалобу)

независимый

аварийный, запасной

вносить ясность, уточнять

ссылка, указание

подоходный налог

налог с доходов корпораций

частичный взнос

взыскивать, взымать

налогоплательщик

обложение (налогом)


Text:


TAXES IN THE U.K.


Individuals, partnerships and trusts pay income tax and capital gains tax. Companies pay corporation taxes.

Income tax and capital gains tax are charged for a tax year, sometimes called fiscal year or year of assessment. The tax year runs from 6 April to the following 5 April.

Corporation taxes are charged for a financial year which runs from 1 April to the following 31 March.

Companies generally pay corporation taxes nine months after the end of the accounting period.

Individuals usually pay taxes in two equal installments on 1 January and 1 July. Usually taxpayers are given 30 days to pay from the date of issue of an assessment

Tax assessments are normally based on returns issued by the Board of Inland Revenue, often called Inland Revenue or IR, for completion by the taxpayer.

If the company or person believes the assessment is incorrect an appeal may be lodged against it. Appeals are made to either the General Commissioners or the Special Commissioners. The commissioners are completely independent of the Inland Revenue.

Employees pay taxes in a different way. When an employee takes a new job he has to give his new employer his P.45. This is a document which shows the employee's tax coding and the amount of tax he has paid so far in the tax year.

If an employee has no P.45. he is put on an emergency coding. This means he has to pay tax at the single rate until his P.45. is found or until the tax office clarify his tax position. When the position is clarified the employee receives a refund of any tax overpaid.

Employees are taxed under P.A.Y.E. system which means Pay as You Earn. Every employee has the tax deducted weekly or monthly. The deductions are calculated by reference to the employee's tax coding. This information is supplied to the employer by the tax office.


Exercises:


1. Answer the questions using the text:


What kinds of taxes are there in the U.K. ?

What is a fiscal year ? How long does it long ?

How many days have taxpayers to pay the taxes ?

What is P. 45 ?

What does P.A.Y.E mean ?


2. Complete as in the text:


  1. Individuals, partnerships and trusts pay … .

  2. The tax year runs from … .

  3. Corporation taxes are charged for … .

  4. Individuals usually pay taxes in two … .

  5. Employees pay taxes … .

  6. When the employee taxes a new job he … .

  7. If an employee has no P. 45 … .

  8. When the position is clarified … .


3. Say what new facts you learned from the text.


4. Read and translate the text using active vocabulary:


Taxation and tax system

Taxation is the process by which the people pay the expenses of carrying on the government. Many kinds of taxes have been used and are being used throughout the world. The main taxes can be divide into those paid on income and capital, called “direct” taxes and those paid when money is spent, called “indirect” taxes. Indirect taxes are paid on goods and services. The taxes are paid by the shops or manufactures, but then passed on to the consumers in the form of higher prices. The advantage of this tax is that it is directly in line with inflation. If the prices rise, so does the tax.


Тема: Счета и балансы.


Words:


to create

profit and loss statement

balance sheet

to affect

depreciation

net worth

book value

petty cash

merchandise

создавать, составлять

счёт прибылей и убытков

бухгалтерский баланс

влиять, отражаться, сказываться на …

амортизация

стоимость за вычетом обязательств

стоимость по торговым книгам

малая касса, мелкие суммы

товары


profit

loss

balance

to contain

rent

dividend

to reflect

assets

liabilities

note

доход

убыток

остаток

содержать (ся)

арендная плата

дивиденды

отражать

актив (ы)

пассив (ы)

вексель


Text:


ACCOUNTS AND BALANCE SHEETS


From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet.

A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the Ledger which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:


  • Sales

  • Trading profit

  • Depreciation

  • Rent received

  • Interest paid

  • Profit before tax

  • Tax

  • Profit after tax

  • Dividends

  • Profit retained

  • Earnings per share


The other accounts of the Ledger which reflect the assets, liabilities and capital of the firm, make up a Balance Sheet. This shows the net worth or book value of the company.

Exercises:


1. Translate into Russian:


profit and loss statement

balance

balance sheet

trading profit

rent received

interest paid

profit before tax

profit retained

accounts receivable

merchandise on hand


2. Sum up what the text said about:


profit and loss statements

balance sheets


3. Fill in the words using the text:


A profit and Loss Statement … the income or loss of the company for the

period.


The accountant … a Profit and Loss Statement and Balance sheet.


The Profit and Loss Statement is … only on the basis of those accounts of

the Ledger which affect the profit and loss of the company.
















Тема: Рыночное исследование.


Words:


A market

A research

A collection

A collation

Data

A consumer

A consumption of goods and services

A demand for...

Primary

To observe

A questionnaire

A postal survey

To gain an advantage over...

Рынок

Изучение, исследование

Сбор

Сопоставление, обработка

Данные

Потребитель

Потребление товаров и услуг

Спрос на...

Первичный

Наблюдать

Анкета, опросный лист

Обзор почты

Получить преимущество над...


Text:


MARKET RESEARCH


A market is anywhere that buyers and sellers come together to ex­change goods and services. Market research is of great importance for any business. Market research can be defined as a collection, collation and analysis of data relating to the marketing and consumption of goods and services. For example, firms gather information about the likely consumers of a new product and use the data to help in their decision making process. Market research includes the following aspects:

  • a demand for a product

  • what style, shape color or Form it should take

  • the price people can pay for it

  • information about themselves - their age, likes, interests and
    life styles.

Market research can either be carried out by a firm itself or by a market research agency. The research involves collecting primary data. This is information which has to be collected to gain marketing advan­tages over other firms. Most primary information is gathered by asking consumers questions or by observing their behavior. The most accurate way to do this is to ask or observe all consumers of a particular product. However, this may be either impractical or expensive. That's why there are some other research methods a business can use. Among them are: questionnaires, personal and telephone interviews, postal surveys, obser­vation and many others.



Exercises:


1. Find in the text these words and expressions:


Покупатели и продавцы, собирать информацию, иметь большое значение,

потенциальные потребители, процесс принятия решения, самый точный

способ, дорогой.


2. Answer the following questions using the text:


What is a market ?

What aspects does it include ?

What research methods do you know ?


3. Write the words in the sentences:


Market research … either be carried out by a firm itself or by a market

research agency.


This information … to be collected to gain marketing advantages over other

firms.


Market research can be defined as a collection, collation and analysis of data

relating to the marketing and consumption of goods and services.
























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Основная литература:


  1. Основы экономики и бизнеса. Шевелева С.А.. Стогов В.Е. – М., 2009 г.


  1. Сборник контрольных работ по английскому языку. Калашникова О.А. – Краснодар, 2010 г.


  1. Учебник английского языка для банкиров, брокеров, менеджеров специалистов по маркетингу. Ковтун Л.Г., Образцова Н.А., Куприкова Т.С., Матявина М.Ф. – М., 2009г.

  2. Английский для экономистов. Шевелёва С.А. – М., 2008




Дополнительная литература:


  1. Русско-английский внешнеторговый и внешнеэкономический словарь под. ред. Ждановой И.Ф. – М., 2011 г.


  1. Бизнес – курс английского языка. Томас Р. Мокайтис – Ростов-на-Дону, 2012 г.


  1. Англо-русский экономический словарь. Жданова И.Ф., Вартумян Э.Л. – М., 2009 г.


  1. Товарная биржа. Англо-русский словарь. Справочник – М., 2011г.




























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Найдите материал к любому уроку,
указав свой предмет (категорию), класс, учебник и тему:
также Вы можете выбрать тип материала:
Краткое описание документа:

 Учебное пособие по английскому языку предназначено для студентов по специальности «Бухгалтерский учёт, анализ и аудит»,

 а также всех, кто интересуется экономикой и хочет расширить свои знания английского языка.

          В учебное пособие вошли 6 разделов, каждый раздел содержит несколько текстов, к каждому тексту даются словарь и упражнения. Упражнения построены на базовом лексико-грамматическом материале 1 курса обучения. Представленные задания построены на основе дифференцированного отбора языкового и текстового материалов с учётом особенностей иноязычного общения специалистов в области экономической и финансовой деятельности. Система учебных заданий предусматривает последовательное формирование и контроль базовых коммуникативных умений в устной речи и чтении на материале специальности обучаемых.

          Цель учебного пособия – познакомить изучающих английский язык, с различными экономическими вопросами, а также основными понятиями и терминами экономики и бизнеса на английском языке.

          Основная информация – экономика и бизнес Англии и США.

          Материалы пособия могут использоваться как в ходе самостоятельной работы студентов над языком, так и на практических занятиях под руководством преподавателя.

 

 

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