 |
Simple Tenses (Present, Past, Future)
|
|
|
|
Part I
Unit 1 What Bookkeeping Is All About 2 – 15
Unit 2 The Balance Sheet. Assets and Liabilities.15 – 29
Unit 3 The Accounting Cycle 29 – 41
Unit 4 Special Journals 42 – 54
Part II
Unit 1 BOOKKEEPING 55-60
Unit 2 A BOOKKEEPER AND AN ACCOUNTANT 61-65
Unit 3 ACCOUNTING 65-70
Unit 4 AUDIT 71-75
ТЕРМИНОЛОГИЧЕСКИЙ СЛОВАРЬ 76-86
PART I
Unit 1
Texts: Text A: What Bookkeeping Is All About
Text B.
Grammar: Simple Tenses (Present, Past, Future)
Word-building: суффиксы существительных – er, or
Word study: either … or
still, yet, else, more, another
money, news, advice, information,
knowledge, success, progress
both … and
Socializing: Telephone Conversations
Introductions
Wordlist
| bookkeeping bookkeeper accountant to consist of to sell (sold, sold) profit at a profit in other words enterprise to purchase to spend (spent, spent) to borrow to save to lend (lent, lent) records to record volume still to use to remain owner to own to owe to smb to gain to lose (lost, lost) value essentially equal | бухгалтерия бухгалтер бухгалтер (более выс. квалификации) состоять из продавать выгода с выгодой др. словами предприятие покупать тратить брать взаймы экономить давать взаймы записи, документация регистрировать, записывать том, книга всё ещё использовать, пользоваться оставаться владелец владеть быть должным получать, извлекать выгоду терять стоимость, ценность по существу равный | sole proprietorship partnership transaction to involve sale loan lease payment to transfer account cash cheque, am. check money order promise responsibility to be responsible for smth to enter smth entry journal entry to make an entry financial reports left-hand column right-hand column item both currency | индивидуальное частное предприятие товарищество сделка включать в себя продажа заём, кредит, ссуда платёж за аренду переводить счёт наличные чек платёжное поручение обещание ответственность быть ответственным за что-либо вносить, регистрировать запись, проводка запись в учётном журнале вносить запись финансовая отчётность левая колонка правая колонка позиция, пункт оба, обе валюта, деньги |
Word-Building
|
|
|
| Суффиксы – er/-or to importимпортировать importer импортёр to visitпосещать visitor посетитель Суффиксы –er и -or образуют существительные от глаголов |
- Образуйте существительные от глаголов и переведите на русский язык.
| 1) to sell 2) to purchase 3) to spend 4) to borrow 5) to lend 6) to record 7) to use 8) to own 9) to lose 10) to drive 11) to audit 12) to teach | 13) to learn 14) to read 15) to write 16) to manage 17) to export 18) to inform 19) to operate 20) to regulate 21) to translate 22) to design 23) to play |
- Образуйте существительные от глаголов и переведите предложения на русский язык.
1) She is a teach… Where does she teach?
2) My husband drives very well. He is a good drive…
3) Many bookkeepers learn English. They are learn… of English.
4) He writes books for children. He is a popular writ…
5) They plan to borrow a big sum next year. There are many borrow… on the market now.
6) This company exports computers to many countries. They are among the most popular export…
7) Many accountants use this programme. We are use… of this programme too.
8) Very competent accountants audit books of different companies. They are called audit…
9) –What companies import cars?
-Oh, there are very many import… of cars.
10) She designs beautiful houses. She is a very talented design…
11) He plays hockey well. He is a good hockey play…
Grammar Revision
Simple Tenses (Present, Past, Future)
| Утвердительная форма | Вопросительная форма | Отрицательная форма | |
| Present Simple | I like it. You like it. He/she/it likes it. We like it. They like it. | Do I like it? Do you like it? Does he/she/it like it? Do we like it? Do they like it? | I do not (don’t) like it. You do not (don’t) like it. He/she/it does not (doesn’t) like it. We do not (don’t) like it. They do not (don’t) like it. |
| Past Simple | I (you, he, she, it, we, they) saved (lent) money. | Did I (you, he, she, it, we, they) save (lend) money? | I (you, he, she, it, we, they) did not save (lend) money. |
| Future Simple | I (you, he, she, it, we, they) will own the house. | Will I (you, he, she, it, we, they) own the house? | I (you, he, she, it, we, they) will not (won’t) own the house. |
|
|
|
- Выберите правильный ответ.
1) Mr. Green (like, likes) Moscow very much.
2) He (doesn’t, don’t) live in Moscow.
3) Mr. Hope (am, is) an auditor and he often (go, goes) to Madrid.
4) Mr. Brian (is, are) an accountant, he (don’t, doesn’t) often go to New York.
5) I (like, likes) English very much.
6) They (borrow, borrows) money from this bank.
7) Bookkeepers (use, uses) the same methods everywhere.
8) He (spend, spends) a lot of money on his car.
9) The principles (remain, remains) the same.
- Ответьте на вопросы.
1) Do you sometimes go to England?
2) Do Russian businessmen often go to Spain?
3) Do you work for a big company?
4) Does your friend work as a bookkeeper?
5) Do bookkeepers keep records on computer disks?
6) Do businessmen often borrow money?
7) Do big companies spend a lot of money on advertising?
8) Do many Russians save money?
9) Do banks lend money to small business?
- Разыграйте следующие мини-диалоги.
- Do you work in Moscow?
- Yes, I do. I am an auditor. And I travel a lot.
- Do you speak Japan?
- No, I don’t. It’s a very difficult language to learn.
- Do you live in the center of Krasnodar?
- No, I live in the outskirts. It is far from the center.
- Переведите на английский язык.
1) Вы живёте в центре Лондона?
2) Ему очень нравится Италия.
3) Они не говорят по-русски.
4) Бухгалтеры регистрируют каждую сделку.
5) Чем владеет эта фирма?
6) Это предприятие должно банку $ 10,000.
7) Банки ссужают деньги многим предприятиям.
8) Этот бизнес мне не принадлежит.
- Раскройте скобки, употребив глагол в Past Simple.
1) In the past bookkeepers (to keep) records in big volumes.
2) This company (to own) many offices in the center of the city.
3) That transaction (to be) profitable.
4) He (not to save) money when he was young.
5) The business (to gain) in value last year.
6) They (to sell) the goods at a profit.
7) What company she (to work) for last year?
8) When she (to be) young she (to work) for a sole proprietorship.
9) We (to owe) the bank a lot of money.
10) They (to take) a loan from the bank last year.
- Разыграйте следующие мини-диалоги.
- Where did you spend your summer holidays last year?
- I went to Egypt. I liked it there.
- Did you speak English there?
- Yes, I did.
- Where did you work last year?
- I worked for a partnership.
- Was it interesting?
- No, it wasn’t.
- Did you buy a new car last week?
- Yes, I did.
- Did you spend a lot of money on it?
- Yes, I did. I took a loan in a bank.
- Раскройте скобки, употребив глагол в Future Simple.
1) It (to remain) in the books.
2) The business (to gain) in value next year.
3) Our bookkeeper (to keep) records of future transactions.
4) Mr. Grey’s secretary (to send) the message by e-mail tomorrow.
5) I am afraid it (to be) very difficult to do it next week.
6) The bookkeeper (to prepare) financial statements one of these days.
7) This transaction (to result) in loss.
8) It (not to be) necessary for you to enter this sum.
9) The financial statement (to tell) you the profit for the year.
- Составьте предложения.
| I’ll | remain | the financial statement | in a few days |
| The bookkeepers will | give us | a loan | next week |
| The owners of the business will | borrow | this sum | one of these days |
| The principle will | prepare | the same | tomorrow |
| The bank will | know | the profits | soon |
| They’ll | lend | this information | the day after tomorrow |
| He’ll | use | much money | very soon |
|
|
|
- Составьте мини-диалоги, используя следующие названия городов и стран.
- I’m going to London in May.
- Will you work there?
- Yes, I will (No, I won’t).
New York Paris Brussels
Lisbon Bern Switzerland
Spain Portugal Holland
France Belgium Copenhagen
- Употребите правильную форму глагола, данного в скобках.
1) Bookkeepers (to enter) transactions in chronological order.
2) The bookkeeper (to enter) this transaction yesterday.
3) The bank (to lend) a big sum of money to the business a month ago.
4) They (not to own) this factory. They (to sell) it some time ago.
5) The business (to gain) in value last year.
6) We hope that our business (to gain) in value next year.
7) This business (to spend) much money on lease payments every year.
8) His work (to consist) of preparing financial statements. He is responsible for the annual report.
9) She (to transfer) this sum to the bank tomorrow.
10) They usually (to save) money for summer holidays.
Word Study
| either … or You can answer either by telephone or by e-mail. |
- Переведите на русский язык.
1) You can either use this method or that one.
2) You can use either a diskette or a disk.
3) When there is a crisis, they either do nothing or do something useless.
4) You must answer either yes or no.
5) You can either walk or take a lift.
6) He can either post it to this account or to that one.
7) A bookkeeping entry is either a debit or a credit.
- Переведите на английский язык.
1) Ты можешь изучать либо английский, либо немецкий.
2) Ты можешь либо купить эту вещь, либо сэкономить деньги.
3) Пожалуйста, или входи, или выходи. Не стой в дверях.
4) Она может либо прочитать книгу, либо посмотреть фильм.
5) Он должен или продать машину, или отремонтировать её.
6) Ты можешь писать либо в левой колонке, либо в правой колонке.
7) Ты можешь или перевести деньги, или свести баланс.
8) Он может либо взять ссуду, либо занять деньги у друзей.
| ЕЩЁ – still, yet, more, else, another |
В утвердительных предложениях используется still, в отрицательных предложениях используется yet, которое в этом значении стоит в конце предложения.
При обозначении количества используется more с неопределёнными местоимениями и числительными; another употребляется перед исчисляемым существительным в значении ещё один, что является эквивалентом выражения one more.
He is still a learner. – Он ещё только ученик.
I don’t know it yet. – Я ещё этого не знаю.
|
|
|
Give me a few more postcards, please. – Дай мне, пожалуйста, ещё несколько открыток,.
Some more sugar, please – Ещё сахару, пожалуйста.
Another bottle, please. – Ещё одну бутылку, пожалуйста.
One more bottle, please.
Else употребляется в значении ещё с вопросительными словами Who, What, Where, How и с местоимениями something, anything, nothing, somebody, anybody, nobody
Who else? Кто ещё?
What else? Что ещё?
Where else? Где ещё?
How else? Как ещё?
Something else что-нибудь ещё
Somebody else кто-нибудь ещё
- Переведите на русский язык.
1) I still play tennis.
2) I’m not ready for this conversation yet.
3) This song is still popular among students.
4) I can give you some more forms. (form-анкета)
5) She is still attractive.
6) Can you bring me one more glass of juice?
7) Is he still waiting in the lobby?
8) I’m not sure of it yet.
9) What else do bookkeepers do?
10) Only his brother can do it. Nobody else can.
11) Is there anything else in this file?
12) Today the people who keep records are still called bookkeepers.
13) The enterprise may be a drugstore, a TV repair shop or something else.
- Выберите правильный вариант.
1) Their children (still, yet, else) go to school.
2) I am not sure of it (still, yet, else).
3) There is (another, still, else) problem with this account.
4) Where (still, yet, else) can I exchange dollars for yen?
5) He cannot give an answer (still, yet, another).
6) I can give you one (more, still, else) ticket.
7) What (still, yet, else) can I do for you?
8) You should pay two (still, more, else) bills.
9) What (still, yet, else) are you interested in?
10) Let’s go to that shop. It’s (still, yet, else) open.
11) Nobody (still, yet, else) can pay for this service.
12) Mr. Cramer from our company was present there.
-Was anybody (still, yet, else) at the presentation?
| money, news, advice, information, knowledge, success, progress |
Эти существительные, в отличие от русского языка, употребляются только в единственном числе, никогда не употребляются с неопределённым артиклем. С этими существительными употребляются местоимения much, little.
The money is in the briefcase. = It is in the briefcase.
The money does not make him happy. = It does not make him happy.
He gave me a lot of good advice. – Он дал мне много хороших советов.
- Выберите правильный ответ.
1) The money (is, are) on the desk.
2) Where (is, are) the money? Where did you put (them, it)?
I can’t find (it, them).
3) What (are, is) the news? The news (is, are) very good.
4) I have got very good news for you. Where (does, did) it come from?
5) His progress in French (are, is) not surprising. His wife is a teacher of French.
6) This information (come, comes) from the journal.
7) I often followed his advice. (It was, they were) good.
8) His knowledge of accounting (is, are) very good.
- Разыграйте следующие мини-диалоги.
- Good morning.
- Good morning. Happy to see you. What’s the news?
- I’ve got very good news for you.
- Your bill is 20 dollars.
- Here is the money.
- Thank you.
| both, both … and |
- Переведите на русский язык.
1) Both children are at school now.
2) I like both these films.
3) Both came at the same time.
4) Both of them are learning English.
5) The children both have black hair.
6) He speaks both English and German.
7) You can write on both sides of the paper.
8) There were two projects but both resulted in a loss.
9) They both lend and borrow money.
10) We cooperate with two companies, both of which are owned by Smithson International.
- Переведите на английский язык.
1) Он говорит как на русском, так и на английском языке.
2) Летом он хочет посетить и Англию, и Францию.
3) Я хочу купить и эти пирожные, и те.
|
|
|
4) Я люблю и классическую музыку, и современную.
5) Дайте мне, пожалуйста, обе открытки.
6) Г-н Смит хочет открыть и текущий счёт, и депозитный.
(a current account, a deposit account)
7) Скопируйте, пожалуйста, оба файла.
8) Обе компании используют услуги этих аудиторов.
9) Оба студента успешно сдали экзамены.
- Подберите русские эквиваленты к следующим словам.
popular, game, principle, computer disk, method, corporation, operation, activity, form, journal, chronological, debit, credit, balance, manager, investor, banker, ordinary, practice, result, phase, alternative, plan, action, expression
- Подберите английские эквиваленты к следующим словам и словосочетаниям.
| 1) состоять из чего-л. 2) продавать 3) тратить 4) брать взаймы 5) экономить 6) давать взаймы 7) записывать 8) использовать 9) владеть 10) приобретать 11) терять 12) включать в себя 13) переводить 14) вносить, записывать 15) делать проводку | a) to enter b) to involve c) to gain d) to use e) to lend f) to borrow g) to sell h) to make an entry i) to transfer j) to lose k) to own l) to record m) to save n) to spend o) to consist of sth. |
|
|
|
