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МЕТОДИЧЕСКАЯ РАЗРАБОТКА
по учебной дисциплине
«Английский язык»
«English for
accountants»
Пояснительная записка
Методическая разработка предназначена для студентов второго года
обучения 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 умения
самостоятельно читать литературу по экономическим специальностям с
целью извлечения информации из англоязычных источников. Поэтому
особое внимание уделяется работе над текстом. Устный и письменный
перевод используется на протяжении всего курса обучения как средство
обучения, для контроля понимания прочитанного и в качестве возможного
способа передачи полученной при чтении информации.
Тема 1: «My future profession»(Моя будущая
профессия).6
1. Запишите новые ЛЕ в рабочую тетрадь:
accounting – бухгалтерский учет
auditing - аудит
to consider – рассматривать
ownership – собственность
demand – спрос
fixed assets – основные средства
suppliers – поставщики
tax – налоги
attentiveness - внимательность
2. Прочитайте и переведите текст:
My future profession is accounting and auditing. Accountancy profession is one
of the most ancient in the world. It appeared 6000 years ago, when primitive
people began to control and register their economic activity. The ancient Egypt is
considered to be a motherland of accounting. And Ancient Greece is well-known
as a birthplace of accounting tools as abacus, just there the first money and coins
were created.
In the early 90, when the privatization and various types of ownership forms
widely spread, accounting became the most popular specialty, and now it is in high
demand. Neither huge company and factory nor shops and banks can't work
without accountant. The accountant does the work of the various types of
accounting: accounting of fixed assets, the cost of production, payment to suppliers
and customers, payroll and taxes. Accountant can work in enterprises of different
ownership forms: public, shareholder, cooperative, private, carries out work on
various types of accounting. The accountant conducts economic analysis of
production 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 accountants
is fairly stable. No doubts, its character, scope, requirements for specialists are
changing but demand naturally remains. I think that the best candidate for this
profession is a person who has such skills as responsibility, attentiveness, also he
needs not to forget about good memory and logical thinking, he should be good at
math 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 at
high school. When the time came I easily chose the major at university. So I
haven'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).6
1. Запишите новые ЛЕ в рабочую тетрадь и составьте с ними
предложения:
accountancy (UK); accounting (US) - бухгалтерское дело, счетоводство
measurement - измерение
disclosure - раскрытие; выдача (сведений); сообщение, разглашение
assurance - уверение, гарантия, заверение, уверенность
financial accounting - финансовый учет
auditing - 1) проверка отчетности; 2) ревизия баланса и отчетности; 3) аудит
financial statement(s) - финансовый отчет
adherence - соблюдение, строгое следование правилам
practitioner - практикующий специалист
Chartered Accountant (UK) - дипломированный бухгалтер высшей
квалификации; присяжный бухгалтер; аудитор; консультант по налогам
Certified Public Accountant (US) -дипломированный общественный бухгалтер
record-keeping - учет, ведение учета
book-keeping (=bookkeeping) - счетоводство, ведение бухгалтерских книг
(стадия учета, которая заключается в регистрации хозяйственных операций в
учетном регистре)
entry - (бухгалтерская) запись, проводка (на счете, в учетном журнале, в
бухгалтерской книге)
transaction - сделка, торговая операция
account -счет, вклад, депозит
to equal - равняться, быть равным
to provide - 1) снабжать (with), предоставлять; 2) обеспечивать (for)
capital assets - основные средства [фонды], материальные внеоборотные
[долгосрочные] активы, основной капитал
capacity - производственная мощность, производственный потенциал
2. Прочитайте и переведите текст:
Accountancy (British English) or accounting (American English) is the
measurement, disclosure or provision of assurance about information that helps
managers and other decision makers make resource allocation decisions. Financial
accounting is one branch of accounting and historically has involved processes by
which financial information about a business is recorded, classified, summarized,
interpreted, and communicated. Auditing, a related but separate discipline, is the
process whereby an independent auditor examines an organization's financial
statements in order to express an opinion (with reasonable but not absolute
assurance) as to the fairness and adherence to generally accepted accounting
principles, in all material respects.
Practitioners of accountancy are known as accountants. Officially licensed
accountants are recognized by titles such as Chartered Accountant (UK) or
Certified Public Accountant (US).
Accountancy attempts to create accurate financial reports that are useful to
managers, regulators, and other stakeholders such as shareholders, creditors, or
owners. 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-keeping
system. This system involves making at least two entries for every transaction: a
debit in one account, and a corresponding credit in another account. 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.
According to critics of standard accounting practices, it has changed little since.
Accounting reform measures of some kind have been taken in each generation to
attempt to keep book-keeping relevant to capital assets or production capacity.
However, these have not changed the basic principles, which are supposed to be
independent 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» (Теория
бухгалтерского дела).12
1. Запишите новые ЛЕ в рабочую тетрадь:
applied mathematics - прикладная математика
value - 1) ценность; 2) стоимость, стоимостное выражение, цена; 3) валюта;
assets -имущество, средства, авуары, ресурсы, активы
liabilities -долги, денежные обязательства, задолженность
passage -1) проход, проезд; 2) путь; 3) принятие (закона)
to refer - отсылать, направлять, передавать на рассмотрение
entity - экономический субъект, экономическая единица
accounting records - бухгалтерская документация, бухгалтерские документы
non-profit organization - некоммерческая организация
stock - запас, резерв, фонд; инвентарь, имущество
balance - баланс, равенство
to owe - 1) быть должным, быть в долгу перед кем-л.; 2) быть обязанным;
equity -собственный капитал, собственные средства
to wind (wound, wound) up -ликвидировать, закрыть (фирму)
measurement - замер, измерение, размер
balance sheet -(бухгалтерский) баланс, балансовый отчет
algebraically-алгебраически, алгебраическим способом
accounting equation-уравнение баланса, балансовое уравнение
intended use-использование по назначению
income-доход, поступления; заработок
expenses - расходы, издержки
drawings - изъятия
depreciation - амортизация
income statement - декларация о доходах
to occur-1) бывать; 2) возникать; 3) встречаться
excess - избыток, излишек
in a similar fashion - подобным образом
totals - итоги
to exceed -превышать, превосходить
retained earnings-нераспределенная прибыль
net profit -чистая прибыль
expenditure - трата, расходование, затрачивание
retained - удержанный, удерживаемый
loss - убыток
net loss - чистый убыток, чистые потери
performance - результативность, производительность, эффективность;
statement of financial performance-отчет о финансовых результатах
profit and loss statement - отчет о прибылях и убытках
common practice - установившаяся практика
accounting system - система учета, бухгалтерская система
posting - оприходование; перенос (записи) в гроссбух
general ledger-главная книга, общий гроссбух
chart of accounts-план счетов, план счетов бухгалтерского учета
to be the case - иметь место, быть верным, правильным
to post - заносить в бухгалтерскую книгу, делать проводку
trial balance - оборотно-сальдовая ведомость
to obviate - избегать; устранять; избавляться
conversely - наоборот, обратно, вспять, назад
to deduce - приходить к заключению, сделать вывод
essential - 1) существенный; 2) неотъемлемый, необходимый
2. Прочитайте и переведите текст:
The basic concepts of accounting as we understand them today were first published
in Italy in 1494 by Luca Pacioli (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. When we refer to a business we could be referring to an
individual, a company or any other entity for which accounting records are to be
kept (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 a
positive financial value i.e. items that could be sold by the business in exchange for
money. Examples of assets include land, buildings, vehicles, stock, equipment, rare
gold coins, bank accounts with positive balances and money owed to the business
by its debtors.
The liabilities of a business are those things that belong to the business but unlike
assets have a negative financial value i.e. items that will require the payment of
money by the business at some point in the future. Examples of liabilities include
unpaid bills, unpaid taxes, unpaid wages, rusty motor vehicles, stock that has
passed its use-by date, overdrawn bank accounts and money owed by the business
to its creditors.
The equity of a business is defined as the value of the assets minus the value of the
liabilities. In other words the equity is the financial value that would be left if all
the assets were sold and the money from the sale was used to pay off all the
liabilities. Another way of expressing this is to say that the equity is the amount of
money that would be released if the business was to be wound up.
The assets, liabilities and equity of a business are all financial measurements that
relate to a particular point in time. The financial statement that is used to present
this information is known as the balance sheet. The balance sheet is a statement of
the assets, liabilities and equity of a business as they exist at a particular point in
time.
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 liabilities
and 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 the
liabilities. 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 the
liabilities 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 the
liabilities then this equation is always true by definition.
A balance sheet is commonly divided into two sections. One section shows the
value of the assets and the other section shows the value of the liabilities and the
equity. Each section will be broken down into more or less detail depending on the
intended use of the balance sheet. Because the accounting equation is always true
the totals of each of the two sections of the balance sheet should always be the
same i.e. the balance sheet should always be in balance.
The financial measurements we have looked at so far are used to describe the
financial position of a business at a particular point in time. For this reason the
balance sheet is also known as the statement of financial position. It presents a
summary of the business' financial position at a particular point in time. However
in order to gain a complete financial picture of a business we need to recognize that
the 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 change
and these changes will have an effect on the balance sheet. The only thing we can
be sure about at any point in time is that the accounting equation A = L + P will
always apply. In other words even though the balance sheet is always changing
from day to day we can be certain that it will always balance or should do so if it
has been prepared correctly.
Recognizing that the financial position of a business is constantly changing leads
us to the definition of two additional financial measurements that relate to a period
of 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 the
assets without any corresponding increase in the liabilities or any new investment
by 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 assets
without any corresponding reduction in the liabilities or any capital drawings by
the owners. Examples include the cost of stock and raw materials, rent or interest
paid, electricity bills, telephone, wages, taxes, dividends, depreciation and
donations to charity.
The income and expenses of a business are financial measurements that relate to a
specified period of time rather than a specific point in time. The financial statement
that is used to present this information is known as the income statement. The
income statement is a statement of the income and expenses of a business as they
occur during a specific period.
If we use the letter I to represent the income over a specified period of time and the
letter E to represent the expenses over that same period we can represent the
relationship between the assets, the liabilities, the equity, the income and the
expenses 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 the
liabilities plus the equity plus the excess of income over expenses. Another way of
writing this equation is A + E = L + P + I.
This equation states that the value of the assets plus the expenses is equal to the