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Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология Образование Политология Производство Психология Стандартизация Технологии |
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Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология Образование Политология Производство Психология Стандартизация Технологии |
Faculty of Finance and EconomicsСтр 1 из 7Следующая ⇒
Faculty of Finance and Economics Department of Accounting and Audit APPROVED First Vice Rector - Vice Rector for Academic and Methodical Affairs __________ Erkinbayeva L.K. «_____» ______________2015.
EDUCATIONAL AND METHODICAL COMPLEX Disciplines: Professionally oriented foreign language
Specialty: 5B050800 “Accounting and Audit” Study format: full time
Taldykorgan, 2015 Educational and methodical complex is compiled lecturer of Chair of Accounting and Audit F. Gajiyev. Based on SES RK specialty 5B050800 “Accounting and Audit” and standard curriculum.
(sign of teacher)
Considered at the meeting of chair of Chair of Accounting and Audit
from «____»__________________, protocol №_________.
Head of chair________________ S.Baydybekova
Approved by FEF methodological office
«____»____________________, protocol № ________.
Chairman of MВ of the faculty _______________ R.Gabdullina
Faculty of Finance and Economics Department of Accounting and Audit APPROVED First Vice Rector - Vice Rector for Academic and Methodical Affairs __________ Erkinbayeva L.K. «_____» ______________2015.
WORKING curriculum Disciplines: Professionally oriented foreign language
Specialty: 5B050800 “Accounting and Audit” Study format: full time
Taldykorgan, 2015
Working curriculum is compiled lecturer of Chair of Accounting and Audit F. Gajiyev for specialty 5B050800 - “Accounting and Audit” and standard curriculum.
(sign of teacher)
Considered at the meeting of Chair of Accounting and Audit
from «____»__________________, protocol №_________.
Head of chair________________ S.Baydybekova
Approved by FEF methodological office
«____»____________________, protocol № ________.
Chairman of MВ of the faculty _________________ R.Gabdullina
BRIEF DESCRIPTION OF THE DISCIPLINE This discipline is a mandatory component of the " Module professional and language training." Program «Professional discipline-oriented foreign language» prepared in accordance with state educational standards of higher education of Kazakhstan in the direction of training, specialty 5B050800 Bachelor " Accounting and Auditing". The program is based on the following provisions: 1. Possession of a foreign language is an integral part of training in the specialty 5B050800 Bachelor " Accounting and Auditing". 2. This course is a foreign language is one of the components of the system school - university - postgraduate training and continuing course «Foreign language». 3. The course is professionally oriented foreign language is communication-directed and professionally-oriented in nature, and its objectives are defined by the needs of professionals with relevant expertise in the foreign language profession. 4. The structure of the vocational-oriented foreign language ensures continuity of goals and targets for each stage of learning. The program forms as final and intermediate goals and learning objectives, course structure, and also specifies the language and thematic material and the types of tasks and exercises recommended at different stages of the learning process. Special sections are devoted to the definition of the program requirements for the control of knowledge. Software maintenance of discipline is distributed in four modules The main objective of the course is to master the communicative competence of the students, which will further allow to use a foreign language in various fields of professional activity, scientific and practical work, in dealing with foreign partners, for self-education and other purposes. In addition to the practical purpose, foreign language course for professional purposes implements educational and training goals, contributing to the expansion of horizons of students, improve their general culture and education, as well as the culture of thinking and every day and professional communication in the field of economy, tolerance and respect for the spiritual values of others countries and peoples. The program is based on the principle of professional and communicative orientation, assuming the prevalence of problem-speech and creative exercise of linguistic, reproductive and training; use of authentic communication situations; development of skills of spontaneous response in the communication process; Formation of psychological readiness of the real foreign language communication in different situations. It helps achieve the goal of a number of tasks: 1. Develop students' communicative competence sufficient for adequate professional communication in the field of their activity. 2. Identify the status of the professional language, LSP, in the national language. 3. Improve the language, voice, and substantive discourse competencies required for the successful implementation of professional activities. 4. To promote formation of intercultural communicative competence. 5. To ensure the development of skills, abilities and competencies of self-exploration and research activities of students to acquire knowledge and ability to use their creativity to solve the problem professionally-oriented tasks.
Main part Development of communicative skills and speech skills, the improvement of production technologies of written language in the professional sphere. Introduction to the subject area of specialty in professional English. Main linguistic features of a special language. Features a special language. The concept of the literary language and the linguistic norm. Types of rules: lexical, syntactic, spelling rules. Mandatory and variant rules. Basic concepts of professional language. Verbalization of the values of professional culture. Lexical and syntactic features of professional speech (for example, texts on specialty). Feature content domain majoring in English. Lexicographic fixing principles of professional units. Case study " Press Conference", " Economic Forum", " the memorandum", " bank customer - bank employee", " CSC: customers and employees", " The owner of the company the employee of the company", " Entrepreneur - tax officers" and pr. Basic categorical and conceptual apparatus in his professional English language terms. Orientation in the English language, monologic utterance professional content. The role of professional English in the development of a competitive specialist. Culture of speech, and especially speech behavior in the professional field As a model of speech. Correctness, consistency, accuracy, relevance, clarity, emotion, clarity of speech. The correct choice of words and word forms Accuracy usage. The correct sentence structure Expressive speech. Sources of expressive speech. Wealth speech. The variety of syntax. Speech image of the speaker. Types of speakers. Prepare speeches: the structure, the main types of arguments, methods of material research. Culture of speech behavior in the professional sphere. Specificity of business communication. Speech etiquette. The formulas of speech etiquette. Features of business etiquette. Types of business communication: business conversation, business negotiations. Telephone calls - a form of remote business communication. A culture of dispute. The main forms of dispute. The rules of debate. Characteristics of the main polemical techniques. Drinking opponent. The concept of contact and its components. Making contact. Methods of attracting the attention of the audience. The behavior of the interlocutors with different personality types in business communication.
RECOMMENDED READING LIST Main references: 1. Avanesyan Zh. G. English for economists. - Moscow, 2011.-312 page 2. Minbayeva S. M. Workshop on the scientific style of speech. Textbook for high economic profile. - Almaty: Economics, 2008. - 670 p. 3. Nassyrova M. R. Modern economic Russian-Kazakh Vocabulary-directory. - Almaty, 2013. - 352 p. 4. Baydybekova S.K., Turysbekova R.K., Adamоv A.A., 5. Baydybekova S.K., Turysbekova R.K., Adamоv A.A., Gadzhiev F.A., Nurbekova A.G. THE TERMS GLOSSARY OF THE COURSE «AUDIT» 6. Abzhanova T. A., Abzhanov R. S. Workshop on the culture of verbal communication. - Almaty, 2011. - 351 p. 7. Kanyamon Wittayapoom. New Product Development, Accounting Information, and Internal Audits: A Proposed Integrative Framework. Procedia - Social and Behavioral Sciences, Volume 148, 25 August 2014, Pages 307-314 8. Botavina R.N.: Ethics of business relations. - M.: 2012. 9. Vagapova D.H Rhetoric in intellectual games and trainings. M.: 2009. 10. Kuzin F. A The culture of business communication: A practical guide for business. - M.: 2010 11. Kostomarov V.G Culture of Speech and styles. - M.: 2011 12. Suleimen R. Toksanbay great economic Russian-Kazakh Vocabulary. - Almaty, 2010
Additional references: 1. Komarovskaya S. D World economy. - Moscow. - 2007, -343 p. 2. Mohr, Boudewijn. The Language of International Trade in English. - Prentice Hall Regents, 2008. - 115 p. 3. Zhavoronkova I. A. Methodical instructions to practical classes in English on the theme " Business Ethics. Business job. " Part 2. M.: Publishing House of the CEA 2013 4. Fedotov S. A. Methodical instructions for practical exercises in English on the theme " Business Ethics. Business job. " Part 1 Publ REA 2009. 5. Zhdanov, I.F New English-Russian Vocabulary of Economics / I.F. Zhdanov. - M.: Eng. Yaz.- Media, 2015. - VIII, 1025 6. Rodgers D. English for International Negotiations. A Cross- Cultural Case Study Approach. Cambridge University Press, 2011 7. Harris, Neil. Business Economics. Theory and Application. Butterworth Heincmann, 2011. - 373 p. 8. Carbaugh, Robert J. International Economics. Eighth Edition. South-Western, Thomson Learning, 2011 -568 p. 9. Zhanalina L.K Practical Course of the English Language Studies. for arts Faculties of universities. - Almaty: PRINT-S, 2015. - 529 p.
SYLLABUS
Policy of grading Point rating alphabetic system of evaluation of knowledge
The overall distribution of evaluation scores during the course:
Grading criteria
*) The content of CP tasks contained in the relevant section of the syllabus. Politics of course The level of educational achievements of students is determined by the final assessment, formed from the rating tolerance (60% of the grade) and exam scores (40%). Rating tolerance is formed as a result of current and boundary control of the academic period (15 weeks). This academic achievements are evaluated on a 100 point scale for each completed task (response to current employment activity in lectures, homework, CPC landmark control and others.) And the final ranking of tolerance fed calculating the arithmetic mean of the sum of all scores obtained for the control period. Monitoring involves the control of attendance, control of performance practice, homework. Taken into account the activity of the student in the lecture for visiting, management summaries, participation in the discussion raised a lecturer challenges, posing questions to the lecturer, independence of judgment, critical thinking and creativity. Evaluates all types of student participation in practical classes and SRSP: analysis of units of different language levels, the performance of domestic and test questions, the answers to the questions of the teacher, parsing, compiling crosswords and accounting entries, practical work at the blackboard, the active participation of students during the lessons, independent creative work in the form of training and the protection of CDS and others. For an extra, not included in the program activities of students (scientific reports, publications, participation in competitions, conferences, etc.) Provides bonus points - bonuses that are added to the dialed semester scores. Castings missed classes and the elimination of arrears of basic control measures (missed for valid reasons) are carried out on 7 and 14 weeks on the eve of boundary control. Classes missed without a valid reason, and later worked in the ranking are not involved and do not add any points. Total ratings of progress and attendance at the end of each week a teacher are put through a local network of the University in an electronic journal.
VOCABULARY Accounting – учет Accounting - accounting system and financial and economic activity of the enterprise.
Words and phrases: - Court of Auditors; - Accounts; - Coverage of accounting; - balance; - Accounting.
Exercise 1.1 Exercise 1.2 Exercise 1.3 Exercise 1.4 The interview with someone who solves the problem of career planning. Discussion on the TMU: " Accounting - necessary! Accounting - is fun! " Exercise 2. Economic integration and trade.
The modern essence of accounting Although there were stewards, auditors, and bookkeepers in ancient times, the professional accountant is a 19th-century development. Unlike those precursors, modern accountants usually do not service a single client or employer; instead they offer their expertise, for a fee, to several individuals and businesses. The profession was first recognized in Great Britain in 1854, when the Society of Accountants in Edinburgh was given a royal charter. Similar societies were later established in Glasgow, Aberdeen, and London. In the United States the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. All the states and Puerto Rico and the District of Columbia now have laws under which an accountant who fulfills certain educational and experience requirements and passes an examination may be granted the title Certified Public Accountant (CPA). CPAs have organized into state and national societies. The bodies representing the accounting profession in the United States are the American Institute of Certified Public Accountants, which is the contemporary successor organization of the American Association of Public Accountants, and the American Accounting Association, organized in 1916. In the United States, the Financial Accounting Standards Board, an independent nongovernmental organizaiton sponsored by financial-reporting industry groups, is the main institution responsible for establishing accounting standards and rules. The International Accounting Standards Board develops standards and rules that are accepted by many nations.
VOCABULARY Себестоимость продукции – выраженные в денежной форме текущие затраты предприятия на производство и реализацию продукции Cost of products - expressed in monetary terms on a current cost of production and sales. Убыток – потеря материальных и денежных ресурсов предприятий, объединений, организаций в результате превышения затрат на производство и сбыт продукции над выручкой от её реализации; превышение расходов над доходами в результате неэффективного хозяйствования. The loss - the loss of material and financial resources of enterprises, associations and organizations in the excess of the cost of production and marketing of the proceeds from its sale; excess of income over expenditure as a result of inefficient management.
Words and phrases: - Lead authors; - The elements of the account; - system; - subject; - The results of operations; - Logical complex.
Exercise 1.1 According to English Dictionary define the values of the following words: a) A statement; b) The subject; c) Optimum.
Exercise 1.2 Exercise 1.3 VOCABULARY The crisis - a sharp, drastic change, heavy transition state. Words or phrases: - Economic security; - Economic development; - Criteria.
Exercise 1.1 I nstead of points, insert the missing letters and explain verbally orfogrammy. Arrange punctuation, and explaining the rules of punctuation
Exercise 1.2 Exercise 1.3 VOCABULARY Money - the continuous movement of money in the process of payment, the sale of goods, payment for services and making other payments. Денежное обращение – непрерывное движение денег в процессе оплаты труда, реализации товаров, расчетов за услуги и совершения других платежей. The market - the sphere of the economy, which takes place the process of circulation of commodities into money and reconversion of money into commodity. Рынок – сфера экономики, в которой совершается процесс обращения товара в деньги и обратного превращения денег в товар. Issue - issue and circulation of money and securities, issuance of money by the state or under its control. Эмиссия – выпуск и обращение денег и ценных бумаг, эмиссия денег осуществляется государством или под его контролем.
Words or phrases: - Zlatniki, pieces of silver; - market economy; - Commodity relations; - natural economy; - Hammered coins. Exercise 1.1 Exercise 1.2 Exercise 1.3 Exercise 1.4 Raffle situation barter: Money - the greatest invention of mankind. If money does not come up, people still would have had problems.
Exercise 5. Costs, advertisement.
Inflation In economics, inflation is a sustained increase in the general price level of goods and services in an economy over a period of time. When the price level rises, each unit of currency buys fewer goods and services. Consequently, inflation reflects a reduction in the purchasing power per unit of money – a loss of real value in the medium of exchange and unit of account within the economy. A chief measure of price inflation is the inflation rate, the annualized percentage change in a general price index (normally the consumer price index) over time. The opposite of inflation is deflation. Inflation affects an economy in various ways, both positive and negative. Negative effects of inflation include an increase in the opportunity cost of holding money, uncertainty over future inflation which may discourage investment and savings, and if inflation were rapid enough, shortages of goods as consumers begin hoarding out of concern that prices will increase in the future. Positive effects include reducing the real burden of public and private debt, keeping nominal interest rates above zero so that central banks can adjust interest rates to stabilize the economy, and reducing unemployment due to nominal wage rigidity. Economists generally believe that high rates of inflation and hyperinflation are caused by an excessive growth of the money supply. However, money supply growth does not necessarily cause inflation. Some economists maintain that under the conditions of a liquidity trap, large monetary injections are like " pushing on a string". Views on which factors determine low to moderate rates of inflation are more varied. Low or moderate inflation may be attributed to fluctuations in real demand for goods and services, or changes in available supplies such as during scarcities. However, the consensus view is that a long sustained period of inflation is caused by money supply growing faster than the rate of economic growth. Today, most economists favor a low and steady rate of inflation. Low (as opposed to zero or negative) inflation reduces the severity of economic recessions by enabling the labor market to adjust more quickly in a downturn, and reduces the risk that a liquidity trap prevents monetary policy from stabilizing the economy. The task of keeping the rate of inflation low and stable is usually given to monetary authorities. Generally, these monetary authorities are the central banks that control monetary policy through the setting of interest rates, through open market operations, and through the setting of banking reserve requirements. VOCABULARY Inflation - excessive increase in the number of circulating paper money in the country, accompanied by a depreciation of money in relation to the goods and, as a result, the rise in commodity prices. Инфляция – чрезмерное увеличение количества обращающихся в стране бумажных денег, сопровождающееся обесцениванием их по отношению к денежному товару и, как результат этого, повышение товарных цен. Monetary policy – actions of a central bank, currency board or other regulatory committee that determine the size and rate of growth of the money supply, which in turn affects interest rates. Monetary policy is maintained through actions such as modifying the interest rate, buying or selling government bonds, and changing the amount of money banks are required to keep in the vault (bank reserves). Денежно-кредитная политика - действия центрального банка, валютного совета или другого нормативно-комитета, которые определяют размер и темпы роста денежной массы, которая в свою очередь влияет процентные ставки. Денежно-кредитная политика поддерживается посредством таких мер, как изменение процентной ставки, покупая или продавая государственные облигации, а также изменение количества денег банки обязаны держать в хранилище (банковских резервов). Words or phrases: - Price level; - Stable prices; - Private debt; - The tax burden; - Debt ratio; - Rate of inflation; - State debt.
Exercise 1.1 Answer to a written question indicate whether the presence of inflation in the country disappear from circulation " small" money? Exercise 1.2 Exercise 1.3 Exercise 1.1 Exercise 1.2 Exercise 1.3 Exercise 1.4 VOCABULARY Currency 1) The monetary unit of the country; 2) banknotes of foreign states, as well as credit payment instruments denominated in foreign monetary units used in international transactions.
Words or phrases: - currency; - national emblem; - note; - monetary unit; - National currency; - bilingual national currency; - monetary policy.
Exercise 1.1 Exercise 1.2 In the left column - the beginning of the economic terms and on the right - their end. Connect the parts of words and their meanings. Remove from the Dictionary of economic terms those definitions that you found it difficult to Table 1 – Match parts of words
Exercise 1.3 From these words make a sentence: With an increase in that the law of demand, price decreases, the magnitude of demand, while reducing, increasing, price, quantity demand states.
Exercise 1.4 Have a dialogue, " in exchange offices"
Exercise 8. Types of financial operation.
Text 1. Cash and non-cash turnover Cash turnover is an integral part of monetary circulation in the national economy. It is implemented as a constant circulation of cash in the economy. The volume and velocity of motivation deals with cash money turnover of all the participants reflect the needs of society as a whole and its individual citizens. Cash turnover - this is the movement of money in cash in the sale of goods or services and the implementation of various types of payments. Available cash flow is defined as a part of the cash flow, which is equal to the sum of all payments made in cash for a certain period of time. Cash turnover in all countries, regardless of their level of economic development, is a smaller portion of cash flow, but has an important functional significance. Non-cash money circulation is the portion of cash flow, in which the cash flows is carried out in the form of non-cash -denezhnoy in the order listed (transfer) of funds from the payer's account in a bank to the beneficiary, by set-off of mutual claims, as well as with other banking operations. Cash flow from non-cash mediates the shift value of the commodity form of money, money - in the heading, as well as the processes of distribution and redistribution of resources financial and credit methods.
VOCABULARY Cash, cash on delivery - immediate payment of the goods; banknotes and coins.
Words or phrases: - money turnover; - Cash; - The payer's account; - Bank operations. Exercise 1.1 Find the text of complex sentences, make parse and make a scheme
Exercise 1.2 Exercise 1.3 Exercise 1.4 Business game " Shopping by bank transfer"
2. The text of the Exchange Rate In internati…nal trade, using different national curre…cies are exchanged in specific ratios of one an…ther in the currency markets. The nominal exch…nge rate - the rel…tive price of currencies of the two countries th…t is the price of one currency in terms of another. The term " rate of exchange as the rul… used specific…lly for designation nom…nal exchange rate. The incre…se in exports of go…ds and services fr…m the country increases the demand for the national curr…ncy abroad, and at the s…me time forms the supply of foreign c…rrency in the country. Acc…rdingly, the increase in imports of g…ods and services in this c…untry it creates demand for foreign currency …nd generates a pr…posal of the national currency to for…igners. The growth of dom….stic demand for foreign curr…ncy " reduce …ts holdings in the n…tional banks of the co…ntry have been cr…ated due to the incr…ase in exports. Thus en…bling it to exp…rt " to earn foreign currency" required t… pay for imp…rts. VOCABULARY Par, par value, face value, face value - the value specified on the securities, paper money, banknotes, coins. Words or phrases: - The nominal exchange rate; - The relative price; - foreign currency.
Exercise 1.1 Exercise 1.2 Exercise 1.3 VOCABULARY Bank - a financial institution, to carry out operations to attract and accumulate free funds of enterprises, organizations and the public and mediation in payments, as well as the emission of money, securities, short-term loans. National Bank 1) banks are owned wholly or in part to the national capital and acting in his interests; 2) the name of the US commercial banks, which are regulated by federal law; 3) in some countries, the name of the central banks. Contribution 1) the amount of money made to the savings bank for storage on certain conditions; 2) the transfer of money in less liquid form for profit or to obtain the guarantee.
Words or phrases: - bank; - Income; - charter capital; - Damages; - Working capital; - A unitary authority.
Exercise 1.1 Exercise 1.2 Answer the questions 1. What is a bank? 2. How do banks manage money? 3. What can the National Bank of the Republic of Kazakhstan? 4. What types of deposits.
Exercise 1.3 Exercise 1.4 Business game " Opening the deposit"
Exercise 1.5 VOCABULARY Credit (loan) - 1) to provide funds on terms of repayment with interest payments, usually for a fixed term; credit may be granted in the form of installment payment and the purchase of debt the borrower. 2) trust.
Words or phrases: - credit; - Personal needs; - Support a modern economy; - The borrower.
Exercise 1.1 Exercise 1.2 Eliminate unnecessary words: 1) the firm, production, price, market, labor monopolies; 2) profits, shop, sale, advertisement, desires; 3) bank account, the depositor, food, money, interest.
Exercise 1.3 Exercise 1.4 Business Game " Making a bank loan"
Exercise 11. Taxation
Тax (from the Latin taxo; " rate" ) is a financial charge or other levy imposed upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state to fund various public expenditures. A failure to pay, or evasion of or resistance to taxation, is usually punishable by law. Taxes are also imposed by many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. Few countries impose almost no taxation at all, such as the United Arab Emirates and Saudi Arabia.
Taxation trends Numerous records of government tax collection in Europe since at least the 17th century are still available today. But taxation levels are hard to compare to the size and flow of the economy since production numbers are not as readily available. Government expenditures and revenue in France during the 17th century went from about 24.30 million livres in 1600–10 to about 126.86 million livres in 1650–59 to about 117.99 million livres in 1700–10 when government debt had reached 1.6 billion livres. In 1780–89, it reached 421.50 million livres. Taxation as a percentage of production of final goods may have reached 15%–20% during the 17th century in places such as France, the Netherlands, and Scandinavia. During the war-filled years of the eighteenth and early nineteenth century, tax rates in Europe increased dramatically as war became more expensive and governments became more centralized and adept at gathering taxes. This increase was greatest in England, Peter Mathias and Patrick O'Brien found that the tax burden increased by 85% over this period. Another study confirmed this number, finding that per capita tax revenues had grown almost sixfold over the eighteenth century, but that steady economic growth had made the real burden on each individual only double over this period before the industrial revolution. Effective tax rates were higher in Britain than France the years before the French Revolution, twice in per capita income comparison, but they were mostly placed on international trade. In France, taxes were lower but the burden was mainly on landowners, individuals, and internal trade and thus created far more resentment. Taxation as a percentage of GDP in 2003 was 56.1% in Denmark, 54.5% in France, 49.0% in the Euro area, 42.6% in the United Kingdom, 35.7% in the United States, 35.2% in Ireland, and among all OECD members an average of 40.7%. VOCABULARY TO THE TEXT tax – налог (обязательный, индивидуально безвозмездный платеж, взимаемый с юридических и физических лиц в форме отчуждения принадлежащих им на праве собственности, хозяйственного ведения или оперативного управления денежных средств в целях финансового обеспечения деятельности государства и (или) муниципальных образований) compulsory – принудительный, обязательный charge – 1) сбор, поступления, отчисления; цена; комиссия (за услуги); плата; 2) занесение [запись] на счет; запись в долг, долг; дебетовая запись, запись по дебету (счета по учету расходов) levy - 1) сбор; 2) налог; 3) взимание (налогов); 4) обложение (налогами) to impose – 1) облагать (налогом, податью, сбором) (on/upon); 2) налагать (обязательство); 3) навязывать; 4) обманывать. secessionist - отступник, раскольник; сепаратист movement - 1) движение; 2) перемещение, передвижение; 3) действия; 4) поведение; 5) деятельность (общественная); 6) течение, направление; 7) оживление (на рынке); 8) изменение в ценах corvee - 1) барщина; 2) рабский труд, тяжелая работа labor (US) (labour (UK)) - труд, работа in kind - натуральный (в форме товаров или услуг, а не денег) tendentious - предвзятый, пристрастный, тенденциозный public finance - государственные финансы; государственный бюджет medieval - средневековый sophisticated - 1) лишенный простоты, изощренный; 2) усовершенствованный; 3) сложный, замысловатый to enforce - 1) принуждать, заставлять, взыскивать, настаивать; 2) вводить в действие (закон и т. п.), приводить в исполнение realm - 1) королевство, царство; 2) область, сфера tax farmer - откупщик, сборщик налогов, податей to obligate - обязывать, связывать обязательством (моральным, вытекающим из контракта и т. д.) to raise - 1) поднимать (производство, цены и т. п.), повышать; 2) добывать, занимать (деньги); 3) собирать (налоги) to render - 1) воздавать, платить; 2) давать; 3) оказывать (помощь, содействие); 4) представлять explicitly - 1) ясно, недвусмысленно; 2) детально, подробно self-supporting - 1) самостоятельный, независимый; 2) зарабатывающий себе на жизнь; 3) на хозрасчете to do without - обходиться без illusory - обманчивый, призрачный, иллюзорный, вводящий в заблуждение, мнимый, нереальный to exact - 1) требовать (настоятельно); 2) добиваться; 3) взыскивать income tax act - закон о подоходном налоге (закон, в котором устанавливается порядок исчисления и уплаты физическими лицами налога с полученного дохода, в том числе перечисляются ставки налога, возможные вычеты и льготы, сроки подачи налоговых деклараций и внесения платежей и т. п.) tax code - налоговый кодекс
Words or phrases: - sixfold; - tax collection; - OECD; - tax rates. Exercise 1.1 Exercise 1.2 Pick synonyms for words Wealth, intelligence, business, freedom, destiny, poverty, glory.
Exercise 1.3 " Who's Who in the world economy? " Data definitions pick the right words: bankruptcy, companion, businessman, competitor, economist 1) Business, enterprising, hard-working man who organized his own company. 2) specialist in the field of economy. 3) Anyone who competes, compete with others to achieve the same goals. 4) failed entrepreneurs. 5) Anyone who co-owned and operated company.
Exercise 12. Foreign exchange markets.
Financial market The financial market is the economic relations connected with the movement of money capital in various forms and securities. It is an integral part of the system of market relations and organically linked with the commodity and other markets: land natural resources workforce housing and other real estate insurance exchange technology gold. In the economic literature and economic practice of the concept of financial market made interpreted broadly to include monetary currency markets of the capital market. This is due to the usual practice in the world's major finance regarded as a category of identical category of money and the cost of a whole because any kind of economic resources may be mediated by money or other securities of the relevant document is the property titles. In the financial market object purchase - sale are specific goods - money and securities. An important place in the financial market took the stock market, representing economic relations mediated the movement of securities. It is also called the stock market as treatment-related stock values. The term " stock market" is associated with the name of the institution which was originally committed and are processed securities transactions - Stock Exchange.
VOCABULARY Fund - money or material assets of the state, enterprises, intended for any purpose.
Words or phrases: - The monetary capital; - Property titles; - stocks and bods market; - category.
Exercise 1.1 Exercise 1.2 Exercise 1.3 Answer the questions 1. What is the financial market? 2. As interpreted the concept of the financial market in the economic literature and business practices? 3. What is the object of purchase - sale in the financial market? 4. What is called the stock market?
Practice 13. International trade policy.
The art of managing Managing people is no longer simply a responsibility - there is now an increasing recognition of the importance of the skill of people management. How well or badly a team is managed can affect employee retention, productivity, creativity and even your employees’ health. So it makes good business sense to be an effective people manager. If you are unsure about where to begin, here are five steps to get started. Adopt a People-Focused Culture There is good reason why some of the world’s top organisations attribute their success to their people. By treating their employees as the most valuable asset of the company, they achieved impressive results and became more competitive across many fronts. These companies tend to create a favourable brand perception (internally and externally) by treating their staff well, and this helps them when they need to attract talent. By making sure your employees know that they are valued and are seen as part of the company’s growth and success, you will find they become more energised, will think more creatively and will be more willing to take ownership of what they do. Be a Leader, Not a Manager Many business managers are often trapped in the daily operations of running their companies or assigned divisions. While micro-managing all aspects of a business will probably make you a strong manager, it won’t necessarily make you a great leader. In today’s world, to remain competitive, your company needs inspiring leaders who can inject enthusiasm into the work environment and make employees excited about their job, as opposed to having staff who simply ‘do as they are told’. A great business leader moves people to extraordinary performance and is able to communicate his or her vision to the staff and get their buy in. Genuine leadership cleverly uses talents to bring about real and limitless productivity, as employees begin to emulate and internalise their leaders’ positive attitude and approach to work, especially when these leaders support them wholeheartedly VOCABULARY The business leader - the person who manages other employees. The company - economic, industrial or commercial establishment that enjoys legal personality. Words or phrases: - responsibility; - skills of managing; - daily operations - micro-managing - inject enthusiasm
Exercise 1.1 Exercise 1.2 Exercise 1.3 Exercise 1.4 Discussion " What form should the manager held a meeting with his subordinates" Practice 14. International monetary fund.
Text 1. The wage system In their plan for the reconstruction of society, the Collectivists commit, in our opinion, a double error. Whilst speaking of the abolition of the rule of capital, they wish, nevertheless, to maintain two institutions which form the very basis of that rule, namely, representative government and the wage system. As for representative government, it remains absolutely incomprehensible to us how intelligent men (and they are not wanting amongst the Collectivists) can continue to be the partisans of national and municipal parliaments, after all the lessons on this subject bestowed on us by history, whether in England or in France, in Germany, Switzerland or the United States. Whilst parliamentary rule is seen to be everywhere falling to pieces; whilst its principles in themselves--and no longer merely their applications--are being criticized in every direction, how can intelligent men calling themselves Revolutionary Socialists, seek to maintain a system already condemned to death? Representative government is a system which was elaborated by the middle class to make head against royalty and, at the same time, to maintain and augment their domination of the workers. It is the characteristic form of middle-class rule. But even its most ardent admirers have never seriously contended that a parliament or municipal body does actually represent a nation or a city; the more intelligent are aware that this is impossible. By upholding parliamentary rule the middle class have been simply seeking to oppose a dam between themselves and royalty, or between themselves and the territorial aristocracy, without giving liberty to the people. It is moreover plain that, as the people become conscious of their interests, and as the variety of those interests increases, the system becomes unworkable. And this is why the democrats of all countries are seeking for different palliatives or correctives and cannot find them. They are trying the Referendum, and discovering that it is worthless; they prate of proportional representation, of the representation of minorities, and other parliamentary utopias. In a word, they are striving to discover the undiscoverable; that is to say, a method of delegation which shall represent the myriad varied interests of the nation; but they are being forced to recognize that they are upon a false track, and confidence in government by delegation is passing away.
VOCABULARY Price - цена. The price index - an indicator of the relative change in the average level of prices of goods in time or territorial aspect. Индекс цен – показатель, выражающий относительное изменение среднего уровня цен товаров во времени или территориальном разрезе
Words or phrases: - Labor costs; - Time-based salary; - Tariff system; - hourly payment.
Exercise 1.1 Exercise 1.2 Exercise 1.3 Exercise 1.4 Business game " Getting the first salary"
Exercise 1.5 Exercise 1.6 Emphasize those words that, in your opinion, represent economic concepts. Justify your choice. Make up and write two sentences using the words chosen with economic content. Try to incorporate every suggestion as much as possible economic concepts: The company, farm, city, monopoly, state, environment, industry, finance, credit, customs, country, trade, competition, the knockout, limited, market, music, need, chart, army resources.
Exercise 15. Worldwide trade organization.
Professional ethics Professional ethics encompass the personal, organizational and corporate standards of behaviour expected of professionals. Professionals, and those working in acknowledged professions, exercise specialist knowledge and skill. How the use of this knowledge should be governed when providing a service to the public can be considered a moral issue and is termed professional ethics. Professionals are capable of making judgements, applying their skills and reaching informed decisions in situations that the general public cannot, because they have not received the relevant training. One of the earliest examples of professional ethics is the Hippocratic oath to which medical doctors still adhere to this day. VOCABULARY professional - профессионал judgement - осуждение moral issue - моральная проблема Business - бизнес ethics - этика
Words or phrases: - skills; - relevant training; - Hippocratic; - public; - standarts of behavior; - general public.
Exercise 1.1 Replace the complex simple sentences: 1) Professionalism is directed to high-end - the skill, honest intertwined with integrity, wisdom, duty, knowledge, understanding and experience; 2) Each profession has a code of ethics governing the ethical behavior of its members, ie; 3) Greenwood, summarizing the results of sociological research, led 5 general properties common to all occupations.
Exercise 1.2 Exercise 1.3 Write down your arguments, using the words: The market economy, competition, product, profit, price, demand, supply, sellers, consumers.
GLOSSARY on discipline " Professionally-oriented foreign language "
Abolition (from the Latin. Abolition-cancellation, destruction) - 1) the abolition of the law, the decision to contract; 2) the abolition of the post; 3) termination of the criminal case at the stage where the guilt is still not legally established (as opposed to the pardon, in which repealed or mitigated had the sentence); 4) Restoration of honor -The official refutation of slander. AUDIT - entrepreneurial activities to implement independent audits accounting (financial) statements, payment and settlement documents, tax returns and other financial liabilities and assets of economic subjects, as well as to provide other audit services (production, recovery and accounting, preparation of declarations income, financial statements, advice on financial, tax and other laws, etc.). Auditor - person checks the status of the financial and economic activity of the enterprise for a certain period, i.e independent expert to conduct its activities by an independent auditing firm. AUDITORS - an official document with legal value and is one of the essential parts of the audit. ACCRUE - to report a revenue or expense that has occurred, but has not yet been entered in the accounting records as of the end of the accounting period. ACCOUNT PAYABLE -Amount owed to a CREDITOR for delivered goods or completed services. ACID-TEST RATIO - the relationship of a company’s current assets that can be converted into cash to its current liabilities. It is determined by dividing QUICK ASSETS by current liabilities. LETTER OF CREDIT - a document which reflects the monetary obligation of the bank, is exposed on the basis of the customer's order by the bank. The essence of the letter of credit forms calculations is that the payer to his bank to make a payment to the location of the supplier. At the same time the payer is the bank statement at the opening of the accreditives. At the discretion of the buyer credit can be opened by mail or telegraph. ACT - the primary document used in accounting; drawn up by the Commission or persons responsible for the commission of transactions. ACTIVE - 1) the collection of the property and cash belonging to the enterprise, and bringing him to the future benefits; divided into tangible and intangible values (packets debt of other enterprises, special rights to use the resource); 2) of the balance sheet is reflected in the balance sheet date, monetary assets and capital of the enterprise. At the same time the results of the asset balance must be equal to total liabilities. Active accounts - accounts of accounting, in which assets are accounted company. They reflect the existence, structure and distribution of funds and assets. The increase in active accounts assets recorded on the debit side, decreasing - on the loan. The balance is only ASSETS liquidity - assets that can be quickly converted into cash. Liquid assets are current assets minus inventory. CURRENT ASSETS - funds intended for short-term use and traded into cash during the economic cycle, not exceeding one year ACCEPTANCE - consent to the payment or guarantee of payment of monetary, trade and settlement documents. In certain circumstances, the bank performs vendor claims and withdraws money from the account of the payer with his consent (acceptance). EXCISE - indirect taxes included in the price of the goods and the buyer paid. ACTION - a security which gives the holder the right to receive part of the income (dividend) of that society. There are preferred, registered, bearer, founders, ordinary (common) shares. Preference shares give the holders the right to receive dividends on the priority; registered shares belong to a specific natural or legal person; bearer - shares without specifying the name of the owner, passing from hand to hand; founder's shares issued and shared among the founders of joint stock companies as the open and closed type; ordinary (common) shares, accounting for the majority of the shares issued by open joint stock company, entitle holders to dividends and participation in the management of JSC through general meetings. Depreciation charges - and then charging fees, reflecting the gradual transfer of the value of assets as they wear the cost of using them produced products (works and services) in order to get money to complete the subsequent recovery. Depreciation - depreciation in value terms in the form of a systematic distribution of an asset during the lifetime. Depreciation is charged by using different methods: straight (straight-line) depreciation; depreciation is proportional to the volume of work performed; Accelerated write-off; declining balance; depreciation on the sum of (a cumulative method). ANALYSIS - method of scientific research by expanding and dismemberment of complex objects and phenomena into component parts, a comparison of these parts and setting between connections and interdependence. Analytical accounting - accounting business transactions, detailed in money, and, if necessary, and in kind. BALANCE - a form of reflection of the balance of related variables that are constantly changing. The balance is made on a specific date in a table divided into two parts, and can vary the type of addiction (entry, liquidation, annual, quarterly, forecast, rehabilitated, and so on). |
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