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Департамент образования и науки Брянской области
ГАПОУ «Брянский техникум машиностроения и автомобильного транспорта
имени Героя Советского Союза М.А. Афанасьева»
УТВЕРЖДАЮ
Зам. директора по учебной работе
ГАПОУ «БТМ и АТ имени
Героя Советского Союза
М.А. Афанасьева»
_________________/А.С. Криворот
«____» ________2016 г.
Методическое пособие
Для специальности 38.02.01 « Экономика и бухгалтерский учёт
(по отраслям)
Автор: Дунаева Галина Владимировна
Рассмотрено и одобрено
на заседании ЦК общих гуманитарных и
социально-экономических дисциплин
____________/Ю.Н. Крупенина
Протокол №______
«____» ___________2016 г.
Брянск, 2016
ПОЯСНИТЕЛЬНАЯ ЗАПИСКА
К методическому пособию по английскому языку для специальности
«Экономика и бухгалтерский учёт (по отраслям)» для студентов II
и III –го курсов. Пособие разработано в соответствии с
требованиями Государственного образовательного стандарта и
уровню подготовки выпускников средних специальных учебных
заведений по дисциплине «Иностранный язык (английский).
Данное пособие содержит подборку текстов профессионально
направленного содержания, что способствует овладению лексикой
экономической направленности, встречающейся в финансовых
документах. В методическое пособие включены тексты,
относящиеся к бухучёту, истории происхождения денег, анализу
хозяйственной деятельности предприятий и финансовому анализу.
Кроме основных текстов представлены упражнения
способствующие активному усвоению тематического материала и
использованию его в устной и письменной речи в соответствии с
потребностями данного вида деятельности.
Предлагаемое пособие ставит своей целью обучение студентов
профессиональной лексике, формированию коммуникативной
компетенции, позволяющей общаться на английском языке на
различные темы, в том числе в сфере профессиональной
деятельности используя приобретённый словарный запас, а также
способствует расширению кругозора студентов и повышению их
интереса к изучению английского языка.
The History of Money.
People often use the proverb “Money talks” to say that money is important in
every person’s life. And, indeed, with the help of money we can buy all kinds of
things, such as food, clothes, accommodation, cars, mobile phones, computers,
make-up, medicines, and many other goods that civilization has to offer. Money
doesn’t buy happiness but it helps at some extent. In other words, money is a
method of exchange, which is presented by coins and notes. Almost every country
has their currency nowadays. Most European countries use Euros and Dollars.
However, the method of exchange was not always operated by money. Primitive
societies used a system of barters. Barter is a direct exchange of goods without
using money. People used to exchange cattle, grain, salt, tobacco, vegetables and
other products to something of an equal value. However, they soon understood that
barter wasn’t a perfect way of exchange, as peoples’ needs rarely coincided. Coins
and paper money were invented in ancient China. First coins were made of copper
with a hole in the middle, so that they could be put together like a chain. Later
examples were made of gold, silver, lead, zinc, aluminum, nickel and other metals.
Some ancient Chinese coins were even made of pressed tealeaves. The majority of
modern coins contain images of famous people or important symbols of the
country they present. Paper money is obviously easier to handle and much more
convenient. Officially, the first paper money was used by the Bank of Sweden in
1661. Today, there are so many other ways to preserve money and to spend them.
There are traveler’s cheques, credit cards, deposits, loans, etc. They gradually
replace paper notes and coins.
What Bookkeeping is all about. Keeping a Record of Transaction.
The word “business” is very popular. What is business? We may say that
business consists of selling goods and services at a profit. In other words, any
enterprise in which we purchase and sell goods, spend, borrow, save and lend
money is a business. It may be a drugstore, a TV repair shop, a manufacturing
plant or something else. Business is a game with many players, and
bookkeepers keep the score in this game. In the past, bookkeepers kept business
records in big volumes: “the books.” Today, the people who keep the records are
still called bookkeepers, even though they don’t use quill pens and “the books”
may be computer disks. But the principle remains the same. Bookkeepers tell the
owners, how much money comes into the business, how much goes out, how much
money the business owns and owes. Is the business gaining or losing in value?
Essentially, bookkeepers use the same methods when they are working for a
sole proprietorship (which has only one owner) a partnership, or a corporation.
A transaction is any business operation that involves money. It may be a sale,
a purchase, a loan, a lease payment, or any other activity in which money is
transferred from one account to another. The money can be in the form of
cash (currency), cheque or money order. The first responsibility of a bookkeeper is
to keep a record of every transaction of the business he/she works for.
Bookkeepers record transactions in the journal. In the journal the bookkeeper
enters transactions in chronological order (making a journal entry). Later the
bookkeepers transfer entries to the accounts and use them to prepare many kinds
of financial reports. The journal page has two columns. A bookkeeping entry
is either a debit or a credit. A debit is always in the left-hand column. A credit is
always in the right-hand column. Debits and credits must always balance (must
be equal to each other). Every transaction involves both a credit and a debit.
Text: Taxation.
All business firms with employees are required by law to deduct certain federal
and local taxes and to remit these taxes directly to various governmental taxing
authorities on a regular basis. A taxpayer is entitled to certain standard tax
deductions, which means that in calculating the tax to be withheld, the tax will not
be levied on such tax deductions. The system of taxation is different in different
countries. The Russian Tax Code regulates local, republican and federal system of
taxation. It includes income tax on individuals and companies, single social
tax (called “four in one”, for it consists of several parts: taxes remitted to the
Federal Budget, to the Social Security Fund, to the Federal Fund of Mandatory
Medical Insurance and the Territorial Fund of Mandatory Medical Insurance),
value-added tax and profits tax. Taxation in the United Kingdom involves
payments to the local government and the Central government (HM Revenue and
Customs). These taxes include income tax, national insurance contribution, valueadded tax and corporation tax. Corporation tax is the profits tax to which all
incorporated businesses are subject. Taxation in the US involves payment to four
different levels of government: federal, state, local and regional. Income tax forms
the bulk of taxes collected by the US government. This tax is imposed on the
taxable income of both individuals and most corporations. The federal income tax
uses a system of direct withholding, which means that the employers deduct part of
a taxpayer’s income directly from their paychecks. The Federal Income tax is a
progressive tax: the more money the taxpayer earns, the larger is the amount owed.
The next largest tax is Social Security tax. The social security tax is levied on all
employees. Employers must contribute an equal percentage of their employees’
social security taxes.
Taxation. Accounting.
Taxation is very important to business. Taxation accounting deals with the
rules needed to determine the taxable income to be reported to tax authorities.
From the standpoint of tax accounting various government agencies need the
information in order to determine the tax liability of the business. The people
involved with the tax accounting information are the tax departments of the
companies. The tax people need accounting information for planning future
transactions and filing tax returns required for reporting to government agencies.
Tax accounting involves the accumulation of information from the accounting
system and adjusting it to the requirements of the Tax Code and other legislation.
In situations when tax filings are not challenged by tax authorities, the process
generally ends with the completion and filing of tax returns in accordance with the
laws. This is often a difficult process for companies may use different methods of
depreciating their fixed assets for tax purposes and for accounting purposes. For
example, a company can decide to take advantage of accelerated methods of
depreciation which permits the taxpayer to write off assets in a tax-deductible way
at an early stage of the life of an asset in order to reduce tax liability.
What is accounting?
Accounting is the recording of financial transactions plus storing, sorting,
retrieving, summarizing, and presenting the information in various reports and
analyses. Accounting is also a profession consisting of individuals having the
formal education to carry out these tasks. One part of accounting focuses on
presenting the information in the form of general-purpose financial statements
(balance sheet, income statement, etc.) to people outside of the company. These
external reports must be prepared in accordance with generally accepted
accounting principles often referred to as GAAP or US GAAP. This part of
accounting is referred to as financial accounting. Accounting also entails providing
a company’s management with the information it needs to keep the business
financially healthy. These analyses and reports are not distributed outside of the
company. Some of the information will originate from the recorded transactions
but some of the information will be estimates and projections based on various
assumptions. Three examples of internal analyses and reports are budgets,
standards for controlling operations, and estimating selling prices for quoting new
jobs. This area of accounting is known as management accounting. Another part of
accounting involves compliance with government regulations pertaining to income
tax reporting. Today much of the recording, storing, and sorting aspects of
accounting have been automated as a result of the advances in computer
technology.
WHAT IS INTERNATIONAL TRADE?
When Honduras exports bananas to Switzerland, they can use the money they earn
to import Swiss chocolate — or to pay for Kuwaiti oil or a vacation in Hawaii. The
basic idea of international trade and investment is simple: each country produces
goods or services that can be either consumed at home or exported to other
countries. The main difference between domestic trade and international trade is
the use of foreign currencies to pay for the goods and services crossing
international borders. Although global trade is often added up in U.S. dollars, the
trading itself involves various currencies. Japanese videocassette recorder is paid
for in German marks in Berlin, and German cars are paid for in U.S. dollars in
Boston. Indian tea, Brazilian coffee, and American films are sold around the world
in currencies as diverse as Turkish liras and Mexican pesos .Whenever a country
imports or exports goods and services, there is a resulting flow of funds: money
returns to the exporting nation, and money flows out of the importing nation. Trade
and investment is a two-way street that, with a minimum of trade barriers, usually
makes everyone better off. In a interlinked global economy, consumers are given
the opportunity to buy the best products at the best prices. Some trade barriers will
always exist as long as any two countries have different sets of laws.
However, when a country decides to protect its economy by erecting artificial trade
barriers, the result is often damaging to everyone, including those people whose
barriers were meant to protect. The Great Depression of the 1930s, for example,
spread around the world when the United States decided to erect trade barriers to
protect local producers. As other countries retaliated, trade plumpered, jobs were
lost, and the world entered into a long period of economic decline.
Mixed Economies
Mixed economy - a market-based system private property and free enterprise,
adjustable
state. Mixed economy organically combines the advantages market, and even the
traditional planned economy, and thus to a certain obviates the shortcomings of
each of them or mitigate their negative
consequences. Mixed economy is multiform character; It is based is private
property, interaction with government property. In a mixed economy, the
government (the state) as noted above, is actively involved in the circulation of
material and monetary means the economic system of the country. On the basis of
various forms of ownership operate different types of farms and businesses (large,
medium,
small and individual entrepreneurship; State and municipal enterprise
(organization, institution)). Mixed economy - a market system with its inherent
social orientation of the economy and society as a whole.
Interests of the individual with its multilateral demands put forward in the center
socio-economic development of the country. Mixed economy is different in
different countries and at various stages of development. Thus, a mixed economy
in the United States is characterized that government regulation is presented in a
much smaller extent than in other countries, because the size of state ownership
small. Prime position in the US economy takes a private equity, development
which is stimulated and regulated by government agencies, legal standards,
taxation system. Therefore, there is less than in Europe, common mixed
enterprises. Nevertheless, in the US there is a certain form of public-private
enterprise through government orders. On the present stage of Russia begins using
the basic elements of a mixed economy. Modern economic system in most
developed countries is precisely mixed
character. Many national and regional economic problems solved here by the State.
ENGLISH BANKNOTES AND COINS.
The official currency of the Unites Kingdom is the pound sterling which is equal
to one hundred pence.
English banknotes are issued by the Bank of England. As to coins they are
minted also by this state bank. There are banknotes of the following
denominations: £ 1, £ 5, £ 10, £ 20, £ 50 and £ 100.
The following coins are in circulation: halfpenny, one penny, two pence, five
pence, ten pence, fifty pence .On the face of English banknotes one can
read the denomination given both in figures and in words. Then the inscription
on the face of the banknote reads: I promise to pay the bearer on demand the sum
of... And then there are two signatures. The first signature is that of the person
authorized by the Government and the Bank of England. The second signature is
that of the Chief Cashier. The back of English banknotes, like many other
banknotes, feature portraits of different famous people. The one pound banknote,
for example, features Isaac Newton (1642 - 1727) a well-known English scientist
who made a few very important discoveries including gravitation law. The back of
the five pound note portrays the Duke of Wellington (1769 - 1852), a famous Irish
general who defeated Napoleon at Waterloo, Belgium in 1815. On the back of the
ten pound note one can see Florence Nightingale (1820 - 1910), founder of the
nursing profession. She volunteered as a nurse to Turkey to take care of he
wounded soldiers from Crimean War, war of England and France versus Russia.
And the back of the twenty pound banknote features William Shakespeare (1564
- 1616), the greatest playwright of all time.
British Banking.
The British Banking System has developed over the past few hundred years to
become one of the most highly specialised financial centres in the western world.
The head offices or main branches of banking institutions are concentrated in the
City of London: the Bank of England and the most important commercial,
merchant banks all are situated in close proximity to one another. The Bank of
England is the central bank of the United Kingdom. It acts as a banker to the
Government and to the other banks; as the central note-issuing authority; as agent
of the Government for important financial operations; and as its adviser on many
other aspects. The Bank also undertakes management of the National Debt and (as
agent of the Treasury) the administration of exchange control. The Bank of
England in some of its function serves as an agent of the government and it is
through the bank that monetary policy is implemented. It is not, however, part of
the Civil Service. THE COMMERCIAL BANKS, whose primary business is
receipt transfer and encashment of different types of deposits, can be grouped as
follows: London clearing banks (Barclays, Lloyds, Midland, National Westminster
– the “Big Four”) , the Scottish and Northern Ireland banks, the British overseas
commonwealth banks, foreign banks.
ECONOMY OF THE U.S.A.
The United States of America is a highly developed industrialized country.
Shipbuilding, electronics, automobile industry, aircraft industry, space research are
highly developed in the States.
Each region of the United States has characteristics of its own due to the
differences in climate, landscape and geographical position. Great Lakes, Atlantic
Coast, Pennsylvania, New Jersy are biggest industrial regions of the country. The
United States has a lot of mineral deposits of resources such as coal, gold, silver,
copper, lead and zink. The south, especially Texas is rich in oil. The coalfields of
Pennsylvania are rich in coal. There are plenty of coal mines. Illinois, Iowa,
Nebraska is the richest farming regions of America and it is known as the Corn
Belt. The land is fertile and well watered. They grow mostly corn and wheat there.
Much livestock is also raised here. There is a lot of fruit raising area. For example,
California oranges, lemons, as well as other fruits, wines and vegetables are
shipped all over the States and to other pats of the world. The most important crops
grown in the States are also tobacco, soy-beans, peanuts, grapes and many others.
There are a lot of large and modern cities, but a great proportion of the country
consists of open land dotted with farmhouses and small towns. The usual average
town, in any part of the United States, has its Main Street with the same types of
stores selling the same products. Many American residential areas tend to have a
similar look. As to big cities their centres of downtowns look very much alike.
Downtown is the cluster of skyscrapers imitations of New York giants. New York
City is the first biggest city of the States. Its population is more than eight million
people. It is a financial and advertising business centre. It is also a biggest seaport
of the Hudson River. Industry of consumer goods is also developed here. Chicago
with a population of more than three and a half million is the second largest city in
the U.S.A. It deals in wheat and other grains, cattle meat processing and
manufacturing. Other big cites are Huston, an oil refining and NASA space
research centre. New Orleans, a cotton industry centre, Los Angels with
Hollywood, Philadelphia, a shipping commercial centre, Detroit, a world’s leading
motor car producer and many others.
Cheques
Bank-notes and coins are not the most important form of money in developed
economies. In the United Kingdom about 30% (per cent), by value, of all
transactions are settled by means of cheques. But cheques themselves are not
money , they are merely orders to bankers to transfer money from one person to
another. The money so transferred consists of bank deposits. If there is no money
in the form of a bank deposit then any cheques drawn on that account will be
worthless.
Cheques were used as early as the second half of the seventeenth century, but they
did not come into general use until the second half of the nineteenth century. The
Bank Charter Act of the 1844 put strict limitations on the note issue at a time when
the output of goods and services was expanding rapidly. The need for an expansion
of the money supply to keep pace with increasing output greatly stimulated the use
of bank deposits.
A payment from one person to another merely requires that the banker reduces the
amount in one deposit and increases it in another. Transferring money has become
little more than a kind of bookkeeping exercise, the money itself does not consist
of some physical tangible commodity.
Corporations
A business corporation is an institution established for the purpose of making
profit. It is operated by individuals. Their shares of ownership are represented by
stock certificates. A person who owns a stock certificate is called a stockholder.
There are several advantages of the corporate form of ownership. The first is the
ability to attach financial resources. The next advantage is the corporation attracts a
large amount of capital. It can invest it in plants, equipment and research. And the
third advantage is that a corporation can offer higher salaries and thus attract
talented managers and specialists. The privately owned business corporation is one
type of corporation. There are some other types too. Educational, religious,
charitable institutions can also incorporate. Usually such corporation does not issue
stock and is nonprofit. If there is a profit it is reinvested in the institution rather
than distributed to private stockholders. In some western countries, cities, states,
federal government and special agencies can establish governmental corporations.
A few examples of these governmental corporations are state universities, state
hospitals and city owned utilities. Governmental corporations are nonprofit as a
rule and usually they do not issue stock certificates.
Используемая литература
1) И.Ф. Жданова М. В. Скворцова
Английский язык для бухгалтеров. Manual of accounting. M -2015
2) И.П. Агабекян . Деловой английский. М -2016
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2. http://www.englishtips.org
3. www. Standart.edu.ru
4. www. Internet-school.ru
5. www. Longman.ru
6.http://greatstudy.ru/uprazhneniya-present-past-i-future-simple/
7. http://abc-english-grammar.com/1/top.htm