Выполните упражнение. Подберите подходящее по смыслу слово из списка приведенного ниже.

1. Organization structure shows… between each position and positions above and below.             

2. A sales manager has direct... over a salesman. 

3. As a rule a... usually does not give orders to other departments.                               

4. When the business gets more ... there is a need for staff departments.                           

5. My friend ... ... of sales manager.                              

6. The ... of staff departments is to do different services.                                                                                                                     

7. My friend works in a ... .... he is responsible for the company product.                          

______________________________________________________________________________________________________

1 relationships 2 to hold a position   3 orders 4 authority       5 complex       6task 7 a line department           

8a staff department

 

Вариант VI

Прочитайте и переведите текст, используя слова после текста. Письменно переведите 1, 2 и 3 абзацы .

ACCOUNTING

Text

1.Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firms financial condition. Accounting records give a very Important data. It is used by management, stockholders, creditors, independent analysts, banks and government.

2. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.

3. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms орегаting efficiency.

4. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

Active Vocabulary

accounting-                             бухгалтерский учет

record-                                  документ, запись, протокол

to record-                               записывать, регистрировать

to measure-                             измерять

transaction                              сделка, банковская операция

firm’s financial condition-           финансовое положение фирмы

to provide data-           обеспечивать данными

creditor-                    кредитор

independent-              независимый

income statement-        отчет о доходах

balance sheet-              балансовый отчет

to receive-                              получать

to spend-                   тратить

ratio analysis-              анализ коэффициентов

profitability-               прибыльность

Return on Investment Ratio- коэффициент возвращения инвестиций

efficiency-                             эффективность, производительность

to evaluate-                            оценивать

value-                       ценность, стоимость

ownership-                             собственность

overall financial structure- полная финансовая структура

 

 

2. Ответьте на вопросы .

Comprehension Questions

1. What is the purpose of accounting?

2. Who uses the data provided by accounting firms?

3. What are the two types of records which most businesses prepare?

4. What can you know analyzing the income statement and balance sheet of a company?

5. What is the purpose of the ratio analysis?

6. What categories of ratios in finance do you know?

 

Выполните упражнение. Подберите подходящее по смыслу слово из списка приведенного ниже.

1. An accounting helps… the activity of a business.           

2. do you know the effect of your last…of financial condition of the firm?         

3. Accounting records provide … for stock-holders, independent analysts.          

4. The second type of ratio helps the company … its current financial position.    

5. … is one the two main records which most of the businesses prepare regularly.           

6. The... of the company includes real estate in California.                                                     

7.I am sure of the... of this transaction.                        

8. Our company's current... is very high.                      

9. They... from the association with that corporation.

_________________________________________________________                                                                      

1 to profit              2 profit       3 efficiency 4 ownership 5 to evaluate 6 transaction   7 data   

8 income statement       9 to measure

 

Вариант VII

Прочитайте и письменно переведите текст, используя слова после текста.

BANKS AND BUSINESS

Text

 

Banks are different in different countries. Let’ s speak about the banks in the United States of America. There, commercial banks are classified into two main groups. First, there are national banks. They are charted and supervised by the Federal Government. Secondly, there are state banks. They are charted and supervised by the state in which they are operating All commercial banks can make loans to borrowers.

Major commercial banks in such cities as Tokyo, Paris, Rio cooperate with each other. In this way they finance imports and exports between countries.

An importer buys merchandise from another country using the currency of that country. For that purpose he buys this currency from the foreign exchange department of his bank. And in the same way if an exporter receives foreign money from sales to other countries, he sells this currency to his bank. By this method the currency of any country can usually be exchanged.

Active Vocabulary

commercial bank-                    коммерческий банк,

national bank-                         национальный банк

to charter-                               учреждать, создавать

to supervise-                           заведовать, контролировать

state bank-                              государственный банк

merchandise-                          товары

currency-                                валюта, деньги

foreign exchange department-   отдел обмена валюты

to exchange currency-              обменивать валюту

 

2. Ответьте на вопросы .

Comprehension Questions

1. What do all commercial banks do?

2. What kinds of commercial banks in the USA do you know? What are they called?

3. Who supervises the operations of national bank?

4. What kind of currency does an importer generally use en he buys goods from another country?

5. What do you know about the "international exchange"?

6. What is the currency of this country called?

7. What is the exchange rate between your currency and the icy of the USA and Germany? How can you find it out if don't know it?

 

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