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Учебное пособие по английскому языку для студентов 2 курса специальности СПО 080110 "Экономика и бухгалтерский учет"
12.04.2015, 15:48
Министерство образования и науки Краснодарского края
ГОСУДАРСТВЕННОЕ БЮДЖЕТНОЕ ПРОФЕССИОНАЛЬНОЕ ОБРАЗОВАТЕЛЬНОЕ УЧРЕЖДЕНИЕ
«КРАСНОДАРСКИЙ АРХИТЕКТУРНО-СТРОИТЕЛЬНЫЙ ТЕХНИКУМ»

УЧЕБНОЕ ПОСОБИЕ
по дисциплине «Иностранный язык» (английский) (спецкурс)
для студентов 2 курса специальности СПО
080110 «Экономика и бухгалтерский учет (по отраслям)»

Краснодар, 2014

Составитель:
Прокофьева Н.В., преподаватель ГБПОУ КАСТ, канд. филол. наук, доцент

Учебное пособие по английскому языку предназначено для студентов 2 курса специальности СПО 080110 «Экономика и бухгалтерский учет (по отраслям)»
Пособие соответствует рабочей программе и календарно-тематическому плану по дисциплине ОГСЭ.03. «Иностранный язык» (английский) и рассчитаны приблизительно на 50 часов аудиторной работы во 2 семестре 2 курса.
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 студентов, изучающих английский язык, с основными понятиями бухгалтерского учета, различными экономическими вопросами, а также с терминологией в сфере 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.

CONTENTS
Introduction to accounting………………………………………………………..4
Unit 1. Accountant’s resume. Business visits ……………………………………6
Unit 2. Money ………………………………………………………………..….10
Unit 3. Macroeconomics………………………………………………………… 13
Unit 4. Microeconomics. Corporate business…………………………………… 16
Unit 5. Business correspondence. Contracts and invoices ……………………….22
Unit 6. Marketing …………….……………………………….…………………25
Unit 7. Banks …………………………………………………………………….27
Unit 8. Foreign trade …………………………………………………………….30

INTRODUCTION TO ACCOUNTING
Text 1. Part A. WHAT IS ACCOUNTING?
Accounting shows a financial picture of the firm. Accounting creates accurate financial reports that are useful to managers, regulators, and other stakeholders such as shareholders, creditors or owners, independent financial analysts, banks and government.
An Accounting Department records and measures the activity of a business. It reports on the effects of the transactions on the firm’s financial condition.
Auditing is the process by which an independent auditor examines organization's financial statements and expresses an opinion about observance of accounting principles and figures accuracy.
The day-to-day record-keeping involved in this process is known as book-keeping1. At the heart of modern financial accounting is the double-entry book-keeping system2. This system involves making at least two entries3 for every transaction4: in one account 5 - a debit 6 and in a corresponding account – a credit 7. The sum of all debits should always equal the sum of all credits. This provides an easy way to check for errors. This system was first used in medieval Europe, although some believe that the system dates back to Ancient Greece.
__________________________________________________________________
VOCABULARY
1. book-keeping - счетоводство, ведение бухгалтерских книг (стадия учета, которая заключается в регистрации хозяйственных операций в учетном регистре);
2. double-entry book-keeping system - система двойной записи (система учета, в соответствии с которой каждая операция отражается одновременно по дебету одного и кредиту другого бухгалтерского счета);
3. entry- бухгалтерская запись, проводка (на счете, в учетном журнале, в бухгалтерской книге);
4. transaction - сделка, торговая операция;
5. account - счет, вклад, депозит);
6. a debit - дебет (левая сторона бухгалтерских счетов; в активных счетах — приход (получение денежных средств, материалов, увеличение себестоимости готовой продукции, увеличение задолженности покупателей и т. д.), в пассивных — расход (погашение обязательств, уменьшение капитала или получение убытка); в банковском учете отражает списание средств со счета клиента);
7. credit - кредит (правая сторона бухгалтерского счета или учетной книги; в активных счетах — расход (расходование денежных средств, материалов, списание из запасов готовой продукции, списание накопленных затрат со счета незавершенного производства и т. п.), в пассивных — поступление (привлечение дополнительного акционерного капитала или получение новых кредитов, получение прибыли и т. п.); в банковском учете отражает зачисление средств на счет клиента) .

Text 1. Part B. BASIC CONCEPTS OF ACCOUNTING
The basic concepts of accounting as we understand them today were first published in Italy in 1494 by Luca Pacioli1 (1445 - 1517). He described them in a section of his book on applied mathematics. Pacioli was a Franciscan monk whose life and work was dedicated to the glory of God.
Accounting is the process of measuring and recording the financial value of the assets and liabilities of a business and monitoring these values as they change with the passage of time. Accounting records are kept for individual persons2 or legal entities3 - a company or a non-profit organization (for example, a church, a club, etc.).
The assets4 of a business are those things that belong to the business and can be sold in exchange for money. Assets may include land, buildings, vehicles, stock, equipment, precious metals, bank accounts with positive balances and money owed to the business by its debtors. Accounting was always an attempt to record a relevant capital assets5 or production capacity.
The liabilities6 of a business are things that will require payment of money in the future: unpaid bills, unpaid taxes, unpaid wages, overdrawn bank accounts and money due to creditors.
The equity7 is defined as the own capital of a business: the assets minus the liabilities. The equity is the amount of money that would be released if the business was wound up.
Assets, liabilities and equity are financial indicators to describe financial condition of a company. They are included in the balance sheet8. The balance sheet is a financial statement of the assets, liabilities and equity of a business as they exist at a particular point in time.
The income9 of a business is the sum of those things that increase the value of the assets. Examples include revenue from the sale of goods, supplied equipment or rendered services, rent or investment by the owners.
The expenses10 of a business are those things that reduce the value of the assets: cost of raw materials, paid rent or interest, electricity and telephone bills, wages, taxes, dividends, depreciation and donations to charity. The financial statement that is used to present this information is known as the Profit and Loss Statement (or income statement)11.
______________________________________________________________________________
VOCABULARY
1. Luca Pacioli - Лука Пачоли, итальянский математик, в 1494 г. опубликовал трактат "Сумма арифметики, геометрии, учения о пропорциях и отношениях", считающийся первой книгой, в которой была описана система двойной бухгалтерии;
2. an individual person – физическое лицо
3. a legal entity – юридическое лицо
4. assets - имущество, средства, ресурсы, активы (все материальные и нематериальные объекты собственности, которыми владеет то или иное физическое или юридическое лицо)
5. capital assets -основные средства [фонды], материальные внеоборотные [долгосрочные] активы);
6. liabilities - долги, денежные обязательства, задолженность;
7. equity – собственный капитал, собственные средства (разница между активами и обязательствами, активы минус текущие и долгосрочные долговые обязательства);
8. balance sheet - бухгалтерский баланс, балансовый отчет [лист] (финансовый отчет, в котором отражаются активы и пассивы компании по состоянию на определенную дату; обычно представляет собой таблицу, на левой стороне которой указываются активы, на правой — собственный капитал и обязательства);
9. income – доходы;
10.expenses – расходы;
11. Profit and Loss Statement, income statement – отчет о прибылях и убытках.

Задание 1. Ответьте на вопросы по тексту.
1. Who invented the basic concepts of modern accounting?
2. Whom are accounting records kept for?
3. What does the assets mean?
4. What are the liabilities of a business?
5. What is the equity?
6. What is a balance sheet?
7. What is the income of a business?
8. What are the expenses of a business?
9. What is the income statement?

Задание 2. Выпишите в тетрадь определения терминов, выделенных жирным шрифтом, и выучите их.

РАЗДЕЛ 1. Составление резюме бухгалтера. Деловые визиты
UNIT 1. Accountant’s resume. Business visits
Задание 3. Ниже представлены названия и определения профессий специалистов-бухгалтеров. Заполните пропуски словами из рамки ниже и диаграмму ниже.

specializing • studying • for inspecting its accounts • processing the records • giving administrative support • to inspect its accounts• supervises work• acts as

Trainee accountant (бухгалтер-стажер)
Accountants who are_____________________1 for professional examinations
Book-keeper (accountant) (бухгалтер)
Mid-level administrative staff responsible for_____________________2 of a business's financial activities.
Chief Accountant (главный бухгалтер)
Chief Accountant _____________3of the Accounting Department, checks and approves financial documents, balance sheets and Profit and Loss Statements.
Deputy Chief Accountant (заместитель главного бухгалтера)
Deputy Chief Accountant _____________________4 the Chief Accountant in his/her absence.
Tax accountant (бухгалтер по налогообложению)
A tax accountant_____________________ 5 in a company's tax affairs.
Back-office manager (менеджер операционного отдела)
Person in charge of the staff responsible for_____________________6 to the Finance department.
Internal auditors/ controllers (внутренние аудиторы/ревизоры)
Employees of a company who are responsible_____________________7.
External auditors/ controllers (внешние аудиторы/ревизоры)
People employed by an outside firm of accountants and hired by a company.

Text 2.
JOBS IN ACCOUNTING
Accountants (book-keepers) deal in cash flows, sales, purchases and taxes, different business transactions of the company. Accountants 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 (главная книга). 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, every quarter the accountant prepares a Trial Balance (пробный бухгалтерский баланс). The accountant’s responsibility is to analyze and interpret the data in the Ledger and the Trial Balance, to determine the ways in which the business may grow in the future. Accountant is a mid-level position in the accounting department. Accountants report to accounting managers, company controllers or financial directors.
Accountants have a four-year college degree. Officially licensed accountants are called Chartered Accountant (in the UK) or Certified Public Accountant (in the USA). (дипломированный бухгалтер высшей квалификации)
The Chief Accounting Officer of a large company is the Controller. 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.
Задание 4. а) Закончите предложения по содержанию текста:
Accountants (book-keepers) deal in … .
The Ledger shows … .
The accountant’s responsibility is … .
The accountant is to determine … .
Certified accountants in England are called …
Controllers are responsible for … .
b) Ответьте на вопросы по тексту:
1. What do bookkeepers deal in?
2. What is the accountant’s responsibility?
3. What is the Ledger?
4. Who are chartered or certified public accountants?
5. Who is the Chief Accounting Officer of a large company?
c) Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:
Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки, порт назначения, наименование товара, цена за единицу; цена за тонну; общая сумма к оплате, валюта.
d)Расскажите, используя профессионально-орентированную лексику о должностных обязанностях различных бухгалтерских специалистов.

Задание 5. Прочтите и переведите резюме бухгалтера в Тексте 3. Из каких частей оно складывается? Какими качествами должен обладать бухгалтер?
Text 3.
RESUME of an ACCOUNTANT
MAIN OBJECTIVE: To follow up‚ control and organize of all orders, invoices and payments of Supply Department in coordination with Finance department.

MAIN RESPONSIBILITIES:
• Following up accounts of companies that Supply Department works with‚
• Control of all orders and invoices‚ making objections if required‚ processing them into accounting software system‚
• Following up payments‚ notification of payments to related companies‚
• Supply Department budget preparation

QUALIFICATIONS:
Education: High School Graduate
Experience: 1-3 years
Foreign Language: Very good knowledge of English (writing and speaking)
Computer skills: Good knowledge of computer skills.
Others: To be very organized‚ responsible, closely comply with company policies‚ willing to work long-term with the company

JOB EXPERIENCE
- Deputy Chief Accountant
10.2011 - till present
LLC"..." (Agricultural enterprise in Krasnodar Region)
- from 50 to 100 employees;

My job responsibilities include accounting of production cost, fixed assets, goods and material values, services, sales, settlement of disputes with suppliers and buyers, all kinds of accounting and tax, statistical statements, communication with tax inspectors and other auditors.

- Deputy Chief Accountant
12.2007 - 05.2009
"Holding Krasnodar LLC" (Industry and Manufacturing)

- Manufacturing firm with 100% foreign investments
- From 20 to 50 employees; Industry and Manufacturing

My responsibilities included daily accounting, invoices, composition, preparation and the delivery of accounting and tax statements on Russian standards, partially - for a foreign investor (according to IFRS (International Financial Reporting Standards (МСФО), payroll and salary accounting, fixed assets lists, bank transactions and periodic performing of the duties of Chief Accountant.

Задание 6. Составьте вопросы для интервью с претендентом по каждому пункту резюме.

Задание 7. a) Прочтите и переведите Текст 4. Составьте диалог о деловом визите в компанию, используя Текст 4 и фразы в рамке.

Meeting people
Hello, Mr/Ms .... I'm ....
It's nice to meet you. - (It's) Nice to meet you, too.
May I introduce you to ... ?
I'd like to introduce you to ....
Have you met... ?

Offering hospitality
Can I take your coat?
Please come in and take a seat.
Can I get you a cup of coffee/tea?
Would you like something to drink? -Yes, please. /Yes, that would be great.
- No, thank you. / No, thanks.

Text 4.
Secretary Mr Martens will be with you in a moment. He's just finishing a phone call.
Michael Thank you.
Secretary Would you like some coffee?
Michael Yes, that would be great. With milk, no sugar, please.
Secretary Here you are.
Michael Thank you.
Michael Is this Accounting Department?
Secretary Yes, on this floor we have the trainee accountants and bookkeepers.
Michael And does everyone work in the open-plan area?
Secretary No, some of the managers have individual offices. The two big offices on the left are for the company treasurer and for our Senior Tax Accountant. The offices on the right are for our Deputy Chief Accountant and Budget Manager.
Michael And the office in the corner of the open-plan area?
Secretary That's used by our back-office manager.
Michael And you have offices downstairs as well?
Secretary Yes, that's correct. Downstairs are the internal auditors and at the moment we have a team of external auditors. They're in one of the conference rooms at the end of the corridor.
Michael I see.
Secretary Ah, Mr Martens. This is Michael Rogers.
Paul Ah, yes. Hello, Michael. I'm Paul. It's nice to meet you. Sorry to keep you waiting. Please come in and take a seat. Did you have a nice flight?
Michael Yes, thanks, Paul. Finding the office was a little more difficult, though. I'm glad so many people here in Brussels can speak English.
Paul Oh yes, we're very international here now. Would you like to start by telling me a little about your experience, Michael? Your resume is very impressive.. Michael Yes, that's fine. I guess you know from my resume that I studied economics in New York,...

Задание 7. б) Расположите слова в правильном порядке, чтобы получились предложения. Составьте из предложений диалог.
1 in Mr moment Martens you with will be a.
2 have Did you a flight nice?
3 coffee Would some you like?
4 keep Sorry you to waiting.
5 come Please in seat take and a.
6 call finishing He's just phone a.
7 to nice you meet It's.

РАЗДЕЛ 2. Деньги
UNIT 2. Money
Text 5.
Прочтите текст о деньгах и выполните задания после текста.
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 he can eat neither the coin nor the note you gave him. Why does he accept the coin or note instead of 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.

1. Дайте русские эквиваленты терминам:
Coin, paper note, checks, inflation-prone currencies, monetary transactions
2. Перечислите, какие типы денег упомянуты в тексте.

Text 6.
Прочтите Tекст 6 и выполните задания после текста.

GLIMPSES OF HISTORY OF MONEY
There are numerous myths about the origins of money. The concept of money is often confused with coinage. Coins are a relatively modern form of money. Their first appearance was probably in Asia in the 7th century BC.
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.
Early Stone Age man began the use of precious metals as money. Until the invention of coins, metals were weighed to determine their value. First they were superseded by silver and later by gold ingots.
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.
The first printed money appeared in China, around 800 AD. 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.
The first severe inflation was in the 11th century AD. The Mongols adapted the bank note system in the 13th century.
1. Ответьте на вопросы по тексту:
1. What commodities served as money in the past?
2. What are the requirements of a commodity to serve as money?
3. What precious metal was used first to serve as money?
4. How did coins come into existence?
5. How did paper banknotes come into existence?
2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:
Происхождение денег, монеты, различные товары, скот, меха, кожа, износостойкий, драгоценные металлы, заменить серебром, золотые слитки, отвесить металл, разрубить металл на части, печатные деньги, златокузнец (ювелир), номинальная стоимость, деноминация, медяки, сильная инфляция.
3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:
- the money in the past
- the way banknotes appeared
- the metals of which coins were and are made
- the silver coins and coppers

Text 7.
Прочтите Tекст 7 и выполните задания после текста.
ENGLISH BANKNOTES AND COINS
The official currency of the Unites Kingdom is the pound sterling that 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 (предъявитель) 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: William Shakespeare, Isaac Newton (1642 - 1727) a well-known English scientist who made a few very important discoveries including gravitation law, the Duke of Wellington, a famous Irish general who defeated Napoleon at Waterloo, Belgium in 1815, Florence Nightingale, 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.

Дополнительная информация о британский фунтах
A British pound is subdivided into 100 pence. The word "A British Pound” or "Pound of Sterling” dates back to Anglo-Saxon times (12 century) when coins called sterlings were minted from silver; 240 of these sterlings weighed one pound. Before 1971 1 pound was equal to 240 pence.

Дополнительная информация о соотношении денежных единиц до 1971 года
1 гинея (guinea) =21 шиллинг (schillings)
1 фунт стерлингов (pound sterling) = 20 шиллингов
1 крона (crown piece) =5 шиллингов
1 полукрона =2,5 шиллинга
1 флорин (florin) =2 шиллинга
1 шиллинг=12 пенсов
1 гроут=4 пенса
1 пенни=2 полпенни или 4 фартинга

1. Ответьте на вопросы по тексту:
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?

Text 8.
Прочтите Tекст 8 и выполните задания после текста.
AMERICAN MONEY
The American dollar is subdivided into one hundred cents.
The dollars are issued by the Federal Reserve System, established by Congress in 1913.
Here is the text on the face of an American dollar banknote:
- dollars
- Federal Reserve Note
- The United States of America
- this note is legal tender (платежное средство) for all debts public and private
- Washington, D.C.
- Treasurer of the United States
- Secretary of the Treasury.

On the face of American dollars one can also see the portraits of the following famous persons:
- George Washington (1732-1799), the first President of the United States of America, who gave his name to the capital of the country. George Washington became the first President after the successful was of 13 British colonies for independence. After they won the war, they formed 13 states and united to make the United States of America. Thus, Independence was proclaimed on July 4, 1776. Abraham Lincoln (1809 – 1865) who was President from 1861 to 1865 after the war between the northern and southern states. It was he who proclaimed freedom of slaves of the south.
- There are also portraits of Alexander Hamilton (1755 – 1804), a famous American statesman, who fought in the Independence War together with George Washington. Later he became the first Secretary of the Treasury;
- Andrew Jackson (1767 -1845) who was President of the USA from 1829 to 1837, when Texas won independence from Mexico.
- Ulysses Grant (1822 – 1885) who was President of the USA from 1869 to 1877 when the Centennial Exposition was held in Philadelphia.
- Benjamin Franklin (1706 – 1790) a very popular public figure, writer, diplomat and scientist. It was he who invented bifocal spectacles among many other things.

On the back of banknotes various buildings are features, such as:
- Lincoln Monument, one of the monuments in Washington
- US Treasury Building, in Washington
- White House, house of every President, except George Washington, who only planned the capital of the USA
- US Capitol, which houses the Senate and the House of Representatives
- Independence Hall, in Philadelphia, where Independence of the 13 British colonies was proclaimed.
All the banknotes bear the words: In God We Trust

1. Заполните пропуски по содержанию текстов 7 и 8.
The official ______________of the United Kingdom is the ____________which is ______________to one hundred pence.
Bank of England ___________banknotes and ____________coins.
On the face of English banknotes one can read the _______________________
The ______________________is given both in figures and in _____________
The _____________________on the face of the ______________reads: I promise to pay the ____________________on demand fifty Pounds.
The first _______________is that of the person authorized by the Government and the ________________.
The second signature is that of the _____________________.
Isaac Newton is a well-know English __________________.
Florence Nightingale is the founder of the ________________profession. She ___________ as a nurse to Turkey to take care of the wounded soldiers.
Alexander Hamilton was a famous American __________________who fought in the Independence War.
The _____________________issues dollars.

2. Расскажите, что вам известно об английских банкнотах и английских монетах.

3. Расскажите о русских денежных единицах по плану:
- its denomination
- its issuer
- inscriptions, if any
- portraits, if any
- flags, if any.
РАЗДЕЛ 3. Макроэкономика
UNIT 3. Macroeconomics
Text 9.
Прочтите Tекст 9 и выполните задание после текста.
WHAT IS GLOBALIZATION?
1. Many critics of globalization say that it is a major cause of poverty, that it opens developing countries to exploitation by big foreign corporations, and that it results in people in wealthy countries losing jobs when cheaper foreign imports put their companies out of business. The world is regulated by multinational corporations not accountable to any government.
2. However, globalization helps economies grow – which means improving standards of living for billions of people around the world. Economic growth becomes an anti-poverty weapon. It means access to clean water, a safe house to live in, and a chance to educate their children to prepare for better future. Countries also enjoy greater political freedom.
3. The U.S. economic boom of the 1990s was motivated by globalization. Open borders allowed new ideals and technology to flow in freely from around the globe. Living standards went up when consumers and businesses were able to buy from countries producing better made products at better prices. In addition, export-oriented jobs generally pay more than those that are dependent on the local economy.
4. Globalization does benefit to some people. Access to technology and capital has created many new jobs for workers in developing countries. For example, millions of information technology jobs have been created in Ireland and India – not just in the U.S. Silicon Valley.
5. On the other hand, the high-salary workers in developed countries with little or no education watched millions of jobs taken away by newly productive Third World workers. This means they need additional training and education to find new jobs.
Какие абзацы текста наиболее точно соответствуют смыслу утверждений (A-G)?
A. Globalization benefits many people around the world by creating new jobs.
B. Economic growth of developing countries is the antipoverty weapon.
C. Globalization forces countries to open their economies to the world.
D. Globalization improver standards of living for billions of people around the world.
E. Globalization gives access to new ideas and technology.
F. Globalization leads to exploitation of developing countries by big foreign corporations.
G. In developed countries employees have to get additional training and education to find new jobs.
Text 10.
Прочтите Tекст 10 и выполните задание после текста.
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 analyzed.
In the United Kingdom the following sectors of economy are usually analyzed: manufacturing, services (financial, profes¬sional and scientific services, leisure and tourism), energy (oil, natural gas, coal) and agriculture. In the United States the following sectors of economy are usually analyzed when the GDP is defined: construction and manufacturing; trade and finance; transport, communication and services; agricul¬ture; and mining.
Speaking, as an example, about one of the recent year's GDP figures, the following can be quoted:
In the United Kingdom 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 construction 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.
1. Ответьте на вопросы по тексту:
1. What is Gross Domestic product or GDP?
2. What sectors of economy are usually analyzed?
3. When GDP is calculated in the United Kingdom?
4. What can you say about GDP in the USA?
5. How many employed population of the United States is engaged in agriculture?
2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:
Валовой внутренний продукт, сумма денег, товары, производства, сельское хозяйство, торговля, горнодобывающая промышленность, цифры, энергетический сектор, процентная доля, удовлетворяет две трети потребности страны, строительство, занятое (=работающее) население.
3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:
Gross Domestic Product, UK economy, USA economy.

Text 11.
Прочтите Tекст 11 и выполните задания после текста.
ECONOMY OF THE USA
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 geo¬graphical position.
Great Lakes, Atlantic Coast, Pennsylvania, New Jersey 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 (усеяна) 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 (деловые центры) look very much alike. Downtown is the cluster of skyscrapers (небоскреб) limitations 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 com¬mercial centre, Detroit, a world's leading motor car producer and many others.
1. Ответьте на вопросы по тексту:
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. Найдите в тексте эквиваленты слов и выражений:
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. Что говорится в тексте о:
The biggest industrial regions of the U.S.A., New York, Chicago, Huston, New Orleans
Text 12.
Прочтите Tекст 12 и выполните задания после текста.
UNITED STATES’ ECONOMY IN THE 21st CENTURY
The United States entered the 21st century with an economy that was bigger, and by many measures more successful, than ever. It endured a global depression in the first half of the 20th century, surmounted challenges of sharp inflation, high unemployment, and enormous government budget deficits in the second half of the century. The nation finally enjoyed a period of economic calm in the 1990s: prices were stable, unemployment dropped to its lowest level in almost 30 years.
The American economic system endured a continuous change. Its dynamism often has been accompanied by some pain and dislocation – from the consolidation of agricultural sector to the massive restructuring of the manufacturing sector that saw the number of traditional factory jobs fall sharply in the 1970s and 1890s. As American see it, however, the pain also brings substantial gains. Jobs may be lost, but they can be replaced by new ones in industries with greater potential – high –technology industries: computers and biotechnology, or in rapidly expanding service industries such as health care and computer software.
Because of the huge size of its economy, the United States necessarily will be a major actor in global matters, such as ozone depletion, deforestation, marine pollution, climate change, global warming, and will influence the global economy. Its affluence also complicated its role. The U.S. has achieved a high standard of a strong economy, which by no means must be a prerequisite to social progress.

1. Ответьте на вопросы по тексту:
1. What economy did the USA enter the 21st century?
2. What did the USA endure in the first half of the 20th century?
3. What did the nation enjoy in the 1990s?
4. Why is the American economic system characterized by dynamism?
5. Why will the United States be a major actor in global matters?
2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:
Вступить в 21ый век, успешные меры, мировая депрессия, острая инфляция, высокая безработица, бюджетный дефицит, реструктуризация промышленного сектора, истощение озонового слоя, уничтожение лесов, загрязнение морей, глобальное потепление.
3. Расскажите, используя профессионально-орентированную лексику, что говорится в тексте о:
- global depression in the first half of the 20th century;
- a period of economic calm in the 1990s;
- changes in American economic system;
- global ecological problems.

РАЗДЕЛ 4. Микроэкономика. Бизнес компании
UNIT 4. Microeconomics. Company business
Text 13.
Прочтите Tекст 13 и выполните задания после текста.
TYPES OF BUSINESSES IN THE UNITED KINGDOM
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 doctor, a lawyer, a real estate agent, builder, hairdresser etc.
The partnership is a company where there are a few partners. They are firms of lawyers, 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.
1. Ответьте на вопросы по тексту:
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.
2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:
Sole trader, farmer, garage man, joint-stock limited liability company,
private limited liability company, a company acting under the British law.

3. Заполните пропуски словами из текста
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.

Text 14.
Прочтите Tекст 14 и выполните задание после текста.
FORMS OF BUSINESSES IN THE USA
Businesses in the U.S.A. may be organized in 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. Скажите, что говорится в тексте о:
individual businesses
general partnerships
limited partnerships
corporations
alien corporations
foreign corporations
charters and certificates

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