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МЕТОДИЧЕСКАЯ РАЗРАБОТКАпо учебной дисциплине«Английский язык»«English foraccountants»Пояснительная запискаМетодическая разработка предназначена для студентов второго годаобучения очной и заочной формы обучения экономических специальностей.Она включает следующие темы:1. My future profession. (Моя будущая профессия).2.Accountancy. (Бухгалтерское дело).3. Accounting Theory (Теория бухгалтерского дела).4. Auditing. Introduction. (Аудит. Введение).5. Financial Audit (Финансовый аудит).6. Process of Audit (Процесс аудита).7. Tax. (Налоги).8. Origins of money. (Происхождение денег).Цель данной методической разработки формирование умениясамостоятельно читать литературу по экономическим специальностям сцелью извлечения информации из англоязычных источников. Поэтомуособое внимание уделяется работе над текстом. Устный и письменныйперевод используется на протяжении всего курса обучения как средствообучения, для контроля понимания прочитанного и в качестве возможногоспособа передачи полученной при чтении информации.Тема 1: «My future profession»(Моя будущаяпрофессия).61. Запишите новые ЛЕ в рабочую тетрадь:accounting – бухгалтерский учетauditing - аудитto consider – рассматриватьownership – собственностьdemand – спросfixed assets – основные средстваsuppliers – поставщикиtax – налогиattentiveness - внимательность2. Прочитайте и переведите текст:My future profession is accounting and auditing. Accountancy profession is oneof the most ancient in the world. It appeared 6000 years ago, when primitivepeople began to control and register their economic activity. The ancient Egypt isconsidered to be a motherland of accounting. And Ancient Greece is well-knownas a birthplace of accounting tools as abacus, just there the first money and coinswere created.In the early 90, when the privatization and various types of ownership formswidely spread, accounting became the most popular specialty, and now it is in highdemand. Neither huge company and factory nor shops and banks can't workwithout accountant. The accountant does the work of the various types ofaccounting: accounting of fixed assets, the cost of production, payment to suppliersand customers, payroll and taxes. Accountant can work in enterprises of differentownership forms: public, shareholder, cooperative, private, carries out work onvarious types of accounting. The accountant conducts economic analysis ofproduction processes, as a result he identifies reserves, losses and eliminates non-productive expenses. While the state exists with tax system and financial reporting,accountants will be needed. During the last 5 - 7 years the demand in accountantsis fairly stable. No doubts, its character, scope, requirements for specialists arechanging but demand naturally remains. I think that the best candidate for this
profession is a person who has such skills as responsibility, attentiveness, also heneeds not to forget about good memory and logical thinking, he should be good atmath and of course to be keen on accounting.From childhood I was very keen on math and like to work with numbers,economy was always interesting sphere for me so I attended economical classes athigh school. When the time came I easily chose the major at university. So Ihaven't complain about my choice yet.3. Ответьте на вопросы, используя текст:1. What is the future profession of the main character?2. What is the history of this profession?3. Is the work of accountant important or not?4. What work does the accountant?Тема 2: «Accountancy» (Бухгалтерское дело).61. Запишите новые ЛЕ в рабочую тетрадь и составьте с нимипредложения:accountancy (UK); accounting (US) - бухгалтерское дело, счетоводствоmeasurement - измерениеdisclosure - раскрытие; выдача (сведений); сообщение, разглашениеassurance - уверение, гарантия, заверение, уверенностьfinancial accounting - финансовый учетauditing - 1) проверка отчетности; 2) ревизия баланса и отчетности; 3) аудитfinancial statement(s) - финансовый отчетadherence - соблюдение, строгое следование правиламpractitioner - практикующий специалистChartered Accountant (UK) - дипломированный бухгалтер высшейквалификации; присяжный бухгалтер; аудитор; консультант по налогамCertified Public Accountant (US) -дипломированный общественный бухгалтерrecord-keeping - учет, ведение учетаbook-keeping (=bookkeeping) - счетоводство, ведение бухгалтерских книг(стадия учета, которая заключается в регистрации хозяйственных операций вучетном регистре)entry - (бухгалтерская) запись, проводка (на счете, в учетном журнале, вбухгалтерской книге)transaction - сделка, торговая операцияaccount -счет, вклад, депозитto equal - равняться, быть равнымto provide - 1) снабжать (with), предоставлять; 2) обеспечивать (for)capital assets - основные средства [фонды], материальные внеоборотные[долгосрочные] активы, основной капиталcapacity - производственная мощность, производственный потенциал2. Прочитайте и переведите текст:Accountancy (British English) or accounting (American English) is themeasurement, disclosure or provision of assurance about information that helpsmanagers and other decision makers make resource allocation decisions. Financialaccounting is one branch of accounting and historically has involved processes bywhich financial information about a business is recorded, classified, summarized,interpreted, and communicated. Auditing, a related but separate discipline, is theprocess whereby an independent auditor examines an organization's financialstatements in order to express an opinion (with reasonable but not absolute
assurance) as to the fairness and adherence to generally accepted accountingprinciples, in all material respects.Practitioners of accountancy are known as accountants. Officially licensedaccountants are recognized by titles such as Chartered Accountant (UK) orCertified Public Accountant (US).Accountancy attempts to create accurate financial reports that are useful tomanagers, regulators, and other stakeholders such as shareholders, creditors, orowners. The day-to-day record-keeping involved in this process is known as book-keeping.At the heart of modern financial accounting is the double-entry book-keepingsystem. This system involves making at least two entries for every transaction: adebit in one account, and a corresponding credit in another account. The sum of alldebits should always equal the sum of all credits. This provides an easy way tocheck for errors. This system was first used in medieval Europe, although somebelieve that the system dates back to Ancient Greece.According to critics of standard accounting practices, it has changed little since.Accounting reform measures of some kind have been taken in each generation toattempt to keep book-keeping relevant to capital assets or production capacity.However, these have not changed the basic principles, which are supposed to beindependent of economics as such.3. Ответьте на вопросы, используя текст:1. What is accountancy or accounting?2. How we call officially licensed accountants?2. What is auditing?3. What is the essence of the double-entry book-keeping system?Тема 3: « Accounting Theory» (Теориябухгалтерского дела).121. Запишите новые ЛЕ в рабочую тетрадь:applied mathematics - прикладная математикаvalue - 1) ценность; 2) стоимость, стоимостное выражение, цена; 3) валюта;assets -имущество, средства, авуары, ресурсы, активыliabilities -долги, денежные обязательства, задолженностьpassage -1) проход, проезд; 2) путь; 3) принятие (закона)to refer - отсылать, направлять, передавать на рассмотрениеentity - экономический субъект, экономическая единицаaccounting records - бухгалтерская документация, бухгалтерские документыnon-profit organization - некоммерческая организацияstock - запас, резерв, фонд; инвентарь, имуществоbalance - баланс, равенствоto owe - 1) быть должным, быть в долгу перед кем-л.; 2) быть обязанным;equity -собственный капитал, собственные средстваto wind (wound, wound) up -ликвидировать, закрыть (фирму)measurement - замер, измерение, размерbalance sheet -(бухгалтерский) баланс, балансовый отчетalgebraically-алгебраически, алгебраическим способомaccounting equation-уравнение баланса, балансовое уравнениеintended use-использование по назначениюincome-доход, поступления; заработокexpenses - расходы, издержкиdrawings - изъятияdepreciation - амортизацияincome statement - декларация о доходахto occur-1) бывать; 2) возникать; 3) встречаться
excess - избыток, излишекin a similar fashion - подобным образомtotals - итогиto exceed -превышать, превосходитьretained earnings-нераспределенная прибыльnet profit -чистая прибыльexpenditure - трата, расходование, затрачиваниеretained - удержанный, удерживаемыйloss - убытокnet loss - чистый убыток, чистые потериperformance - результативность, производительность, эффективность;statement of financial performance-отчет о финансовых результатахprofit and loss statement - отчет о прибылях и убыткахcommon practice - установившаяся практикаaccounting system - система учета, бухгалтерская системаposting - оприходование; перенос (записи) в гроссбухgeneral ledger-главная книга, общий гроссбухchart of accounts-план счетов, план счетов бухгалтерского учетаto be the case - иметь место, быть верным, правильнымto post - заносить в бухгалтерскую книгу, делать проводкуtrial balance - оборотно-сальдовая ведомостьto obviate - избегать; устранять; избавлятьсяconversely - наоборот, обратно, вспять, назадto deduce - приходить к заключению, сделать выводessential - 1) существенный; 2) неотъемлемый, необходимый2. Прочитайте и переведите текст:The basic concepts of accounting as we understand them today were first publishedin Italy in 1494 by Luca Pacioli (1445 - 1517). He described them in a section ofhis book on applied mathematics. Pacioli was a Franciscan monk whose life andwork was dedicated to the glory of God.Accounting is the process of measuring and recording the financial value of theassets and liabilities of a business and monitoring these values as they change withthe passage of time. When we refer to a business we could be referring to anindividual, a company or any other entity for which accounting records are to bekept (for example a church, club or other non-profit organization).The assets of a business are those things that belong to the business that have apositive financial value i.e. items that could be sold by the business in exchange formoney. Examples of assets include land, buildings, vehicles, stock, equipment, raregold coins, bank accounts with positive balances and money owed to the businessby its debtors.The liabilities of a business are those things that belong to the business but unlikeassets have a negative financial value i.e. items that will require the payment ofmoney by the business at some point in the future. Examples of liabilities includeunpaid bills, unpaid taxes, unpaid wages, rusty motor vehicles, stock that haspassed its use-by date, overdrawn bank accounts and money owed by the businessto its creditors.The equity of a business is defined as the value of the assets minus the value of theliabilities. In other words the equity is the financial value that would be left if allthe assets were sold and the money from the sale was used to pay off all theliabilities. Another way of expressing this is to say that the equity is the amount ofmoney that would be released if the business was to be wound up.The assets, liabilities and equity of a business are all financial measurements thatrelate to a particular point in time. The financial statement that is used to presentthis information is known as the balance sheet. The balance sheet is a statement ofthe assets, liabilities and equity of a business as they exist at a particular point intime.The relationship between the assets, the liabilities and the equity can be
represented algebraically by what is commonly known as the accounting equation.If we use the letter A to represent the assets, the letter L to represent the liabilitiesand the letter P to represent the equity then the accounting equation is P = A – L.This equation states that the equity is the value of the assets minus the value of theliabilities. This equation is more commonly written as A = L + P.This equation states that the value of the assets is equal to the value of theliabilities plus the equity. This is just another way of saying the same thing.Because the equity is defined as the value of the assets minus the value of theliabilities then this equation is always true by definition.A balance sheet is commonly divided into two sections. One section shows thevalue of the assets and the other section shows the value of the liabilities and theequity. Each section will be broken down into more or less detail depending on theintended use of the balance sheet. Because the accounting equation is always truethe totals of each of the two sections of the balance sheet should always be thesame i.e. the balance sheet should always be in balance.The financial measurements we have looked at so far are used to describe thefinancial position of a business at a particular point in time. For this reason thebalance sheet is also known as the statement of financial position. It presents asummary of the business' financial position at a particular point in time. Howeverin order to gain a complete financial picture of a business we need to recognize thatthe financial position of the business is undergoing constant change.As a business engages in various commercial activities such as buying, selling,manufacturing, maintaining equipment, paying rent and other expenses, borrowing,lending or investing then the value of the assets, liabilities and equity will changeand these changes will have an effect on the balance sheet. The only thing we canbe sure about at any point in time is that the accounting equation A = L + P willalways apply. In other words even though the balance sheet is always changingfrom day to day we can be certain that it will always balance or should do so if ithas been prepared correctly.Recognizing that the financial position of a business is constantly changing leadsus to the definition of two additional financial measurements that relate to a periodof time (unlike assets, liabilities and equity that relate to a particular point in time.)The income of a business is the sum of those things that increase the value of theassets without any corresponding increase in the liabilities or any new investmentby the owners of the business. Examples include revenue from the sale of goods,equipment or services supplied, rent or interest received and capital gains.The expenses of a business are those things that reduce the value of the assetswithout any corresponding reduction in the liabilities or any capital drawings bythe owners. Examples include the cost of stock and raw materials, rent or interestpaid, electricity bills, telephone, wages, taxes, dividends, depreciation anddonations to charity.The income and expenses of a business are financial measurements that relate to aspecified period of time rather than a specific point in time. The financial statementthat is used to present this information is known as the income statement. Theincome statement is a statement of the income and expenses of a business as theyoccur during a specific period.If we use the letter I to represent the income over a specified period of time and theletter E to represent the expenses over that same period we can represent therelationship between the assets, the liabilities, the equity, the income and theexpenses by using a modified form of the accounting equation as follows A = L +P + (I - E).This equation states that the value of the assets is equal to the value of theliabilities plus the equity plus the excess of income over expenses. Another way ofwriting this equation is A + E = L + P + I.This equation states that the value of the assets plus the expenses is equal to the
profession is a person who has such skills as responsibility, attentiveness, also heneeds not to forget about good memory and logical thinking, he should be good atmath and of course to be keen on accounting.From childhood I was very keen on math and like to work with numbers,economy was always interesting sphere for me so I attended economical classes athigh school. When the time came I easily chose the major at university. So Ihaven't complain about my choice yet.3. Ответьте на вопросы, используя текст:1. What is the future profession of the main character?2. What is the history of this profession?3. Is the work of accountant important or not?4. What work does the accountant?Тема 2: «Accountancy» (Бухгалтерское дело).61. Запишите новые ЛЕ в рабочую тетрадь и составьте с нимипредложения:accountancy (UK); accounting (US) - бухгалтерское дело, счетоводствоmeasurement - измерениеdisclosure - раскрытие; выдача (сведений); сообщение, разглашениеassurance - уверение, гарантия, заверение, уверенностьfinancial accounting - финансовый учетauditing - 1) проверка отчетности; 2) ревизия баланса и отчетности; 3) аудитfinancial statement(s) - финансовый отчетadherence - соблюдение, строгое следование правиламpractitioner - практикующий специалистChartered Accountant (UK) - дипломированный бухгалтер высшейквалификации; присяжный бухгалтер; аудитор; консультант по налогамCertified Public Accountant (US) -дипломированный общественный бухгалтерrecord-keeping - учет, ведение учетаbook-keeping (=bookkeeping) - счетоводство, ведение бухгалтерских книг(стадия учета, которая заключается в регистрации хозяйственных операций вучетном регистре)entry - (бухгалтерская) запись, проводка (на счете, в учетном журнале, вбухгалтерской книге)transaction - сделка, торговая операцияaccount -счет, вклад, депозитto equal - равняться, быть равнымto provide - 1) снабжать (with), предоставлять; 2) обеспечивать (for)capital assets - основные средства [фонды], материальные внеоборотные[долгосрочные] активы, основной капиталcapacity - производственная мощность, производственный потенциал2. Прочитайте и переведите текст:Accountancy (British English) or accounting (American English) is themeasurement, disclosure or provision of assurance about information that helpsmanagers and other decision makers make resource allocation decisions. Financialaccounting is one branch of accounting and historically has involved processes bywhich financial information about a business is recorded, classified, summarized,interpreted, and communicated. Auditing, a related but separate discipline, is theprocess whereby an independent auditor examines an organization's financialstatements in order to express an opinion (with reasonable but not absolute
assurance) as to the fairness and adherence to generally accepted accountingprinciples, in all material respects.Practitioners of accountancy are known as accountants. Officially licensedaccountants are recognized by titles such as Chartered Accountant (UK) orCertified Public Accountant (US).Accountancy attempts to create accurate financial reports that are useful tomanagers, regulators, and other stakeholders such as shareholders, creditors, orowners. The day-to-day record-keeping involved in this process is known as book-keeping.At the heart of modern financial accounting is the double-entry book-keepingsystem. This system involves making at least two entries for every transaction: adebit in one account, and a corresponding credit in another account. The sum of alldebits should always equal the sum of all credits. This provides an easy way tocheck for errors. This system was first used in medieval Europe, although somebelieve that the system dates back to Ancient Greece.According to critics of standard accounting practices, it has changed little since.Accounting reform measures of some kind have been taken in each generation toattempt to keep book-keeping relevant to capital assets or production capacity.However, these have not changed the basic principles, which are supposed to beindependent of economics as such.3. Ответьте на вопросы, используя текст:1. What is accountancy or accounting?2. How we call officially licensed accountants?2. What is auditing?3. What is the essence of the double-entry book-keeping system?Тема 3: « Accounting Theory» (Теориябухгалтерского дела).121. Запишите новые ЛЕ в рабочую тетрадь:applied mathematics - прикладная математикаvalue - 1) ценность; 2) стоимость, стоимостное выражение, цена; 3) валюта;assets -имущество, средства, авуары, ресурсы, активыliabilities -долги, денежные обязательства, задолженностьpassage -1) проход, проезд; 2) путь; 3) принятие (закона)to refer - отсылать, направлять, передавать на рассмотрениеentity - экономический субъект, экономическая единицаaccounting records - бухгалтерская документация, бухгалтерские документыnon-profit organization - некоммерческая организацияstock - запас, резерв, фонд; инвентарь, имуществоbalance - баланс, равенствоto owe - 1) быть должным, быть в долгу перед кем-л.; 2) быть обязанным;equity -собственный капитал, собственные средстваto wind (wound, wound) up -ликвидировать, закрыть (фирму)measurement - замер, измерение, размерbalance sheet -(бухгалтерский) баланс, балансовый отчетalgebraically-алгебраически, алгебраическим способомaccounting equation-уравнение баланса, балансовое уравнениеintended use-использование по назначениюincome-доход, поступления; заработокexpenses - расходы, издержкиdrawings - изъятияdepreciation - амортизацияincome statement - декларация о доходахto occur-1) бывать; 2) возникать; 3) встречаться
excess - избыток, излишекin a similar fashion - подобным образомtotals - итогиto exceed -превышать, превосходитьretained earnings-нераспределенная прибыльnet profit -чистая прибыльexpenditure - трата, расходование, затрачиваниеretained - удержанный, удерживаемыйloss - убытокnet loss - чистый убыток, чистые потериperformance - результативность, производительность, эффективность;statement of financial performance-отчет о финансовых результатахprofit and loss statement - отчет о прибылях и убыткахcommon practice - установившаяся практикаaccounting system - система учета, бухгалтерская системаposting - оприходование; перенос (записи) в гроссбухgeneral ledger-главная книга, общий гроссбухchart of accounts-план счетов, план счетов бухгалтерского учетаto be the case - иметь место, быть верным, правильнымto post - заносить в бухгалтерскую книгу, делать проводкуtrial balance - оборотно-сальдовая ведомостьto obviate - избегать; устранять; избавлятьсяconversely - наоборот, обратно, вспять, назадto deduce - приходить к заключению, сделать выводessential - 1) существенный; 2) неотъемлемый, необходимый2. Прочитайте и переведите текст:The basic concepts of accounting as we understand them today were first publishedin Italy in 1494 by Luca Pacioli (1445 - 1517). He described them in a section ofhis book on applied mathematics. Pacioli was a Franciscan monk whose life andwork was dedicated to the glory of God.Accounting is the process of measuring and recording the financial value of theassets and liabilities of a business and monitoring these values as they change withthe passage of time. When we refer to a business we could be referring to anindividual, a company or any other entity for which accounting records are to bekept (for example a church, club or other non-profit organization).The assets of a business are those things that belong to the business that have apositive financial value i.e. items that could be sold by the business in exchange formoney. Examples of assets include land, buildings, vehicles, stock, equipment, raregold coins, bank accounts with positive balances and money owed to the businessby its debtors.The liabilities of a business are those things that belong to the business but unlikeassets have a negative financial value i.e. items that will require the payment ofmoney by the business at some point in the future. Examples of liabilities includeunpaid bills, unpaid taxes, unpaid wages, rusty motor vehicles, stock that haspassed its use-by date, overdrawn bank accounts and money owed by the businessto its creditors.The equity of a business is defined as the value of the assets minus the value of theliabilities. In other words the equity is the financial value that would be left if allthe assets were sold and the money from the sale was used to pay off all theliabilities. Another way of expressing this is to say that the equity is the amount ofmoney that would be released if the business was to be wound up.The assets, liabilities and equity of a business are all financial measurements thatrelate to a particular point in time. The financial statement that is used to presentthis information is known as the balance sheet. The balance sheet is a statement ofthe assets, liabilities and equity of a business as they exist at a particular point intime.The relationship between the assets, the liabilities and the equity can be
represented algebraically by what is commonly known as the accounting equation.If we use the letter A to represent the assets, the letter L to represent the liabilitiesand the letter P to represent the equity then the accounting equation is P = A – L.This equation states that the equity is the value of the assets minus the value of theliabilities. This equation is more commonly written as A = L + P.This equation states that the value of the assets is equal to the value of theliabilities plus the equity. This is just another way of saying the same thing.Because the equity is defined as the value of the assets minus the value of theliabilities then this equation is always true by definition.A balance sheet is commonly divided into two sections. One section shows thevalue of the assets and the other section shows the value of the liabilities and theequity. Each section will be broken down into more or less detail depending on theintended use of the balance sheet. Because the accounting equation is always truethe totals of each of the two sections of the balance sheet should always be thesame i.e. the balance sheet should always be in balance.The financial measurements we have looked at so far are used to describe thefinancial position of a business at a particular point in time. For this reason thebalance sheet is also known as the statement of financial position. It presents asummary of the business' financial position at a particular point in time. Howeverin order to gain a complete financial picture of a business we need to recognize thatthe financial position of the business is undergoing constant change.As a business engages in various commercial activities such as buying, selling,manufacturing, maintaining equipment, paying rent and other expenses, borrowing,lending or investing then the value of the assets, liabilities and equity will changeand these changes will have an effect on the balance sheet. The only thing we canbe sure about at any point in time is that the accounting equation A = L + P willalways apply. In other words even though the balance sheet is always changingfrom day to day we can be certain that it will always balance or should do so if ithas been prepared correctly.Recognizing that the financial position of a business is constantly changing leadsus to the definition of two additional financial measurements that relate to a periodof time (unlike assets, liabilities and equity that relate to a particular point in time.)The income of a business is the sum of those things that increase the value of theassets without any corresponding increase in the liabilities or any new investmentby the owners of the business. Examples include revenue from the sale of goods,equipment or services supplied, rent or interest received and capital gains.The expenses of a business are those things that reduce the value of the assetswithout any corresponding reduction in the liabilities or any capital drawings bythe owners. Examples include the cost of stock and raw materials, rent or interestpaid, electricity bills, telephone, wages, taxes, dividends, depreciation anddonations to charity.The income and expenses of a business are financial measurements that relate to aspecified period of time rather than a specific point in time. The financial statementthat is used to present this information is known as the income statement. Theincome statement is a statement of the income and expenses of a business as theyoccur during a specific period.If we use the letter I to represent the income over a specified period of time and theletter E to represent the expenses over that same period we can represent therelationship between the assets, the liabilities, the equity, the income and theexpenses by using a modified form of the accounting equation as follows A = L +P + (I - E).This equation states that the value of the assets is equal to the value of theliabilities plus the equity plus the excess of income over expenses. Another way ofwriting this equation is A + E = L + P + I.This equation states that the value of the assets plus the expenses is equal to the