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«Кафедра иностранных языков ПРОФЕССИОНАЛЬНООРИЕНТИРОВАННЫЙ ИНОСТРАННЫЙ ЯЗЫК (АНГЛИЙСКИЙ) Учебно-методический комплекс дисциплины Специальность 5В050800-Учет и аудит Костанай, 2017 ...»

Министерство образования и науки Республики Казахстан

Костанайский государственный университет имени А.Байтурсынова

Кафедра иностранных языков

ПРОФЕССИОНАЛЬНООРИЕНТИРОВАННЫЙ ИНОСТРАННЫЙ

ЯЗЫК (АНГЛИЙСКИЙ)

Учебно-методический комплекс дисциплины

Специальность 5В050800-Учет и аудит

Костанай, 2017

Составитель: Касьянова Вера Пахомовна, старший преподаватель

Рассмотрен и рекомендован на заседании кафедры иностранных языков

от 19 мая 2017г. протокол №5 Зав.кафедрой иностранных языков М. Румянцева Одобрен методическим советом гуманитарно-социального факультета от 22. 06. 2017 г. протокол № 6 Председатель методического совета гуманитарно-социального факультета З.Тасмагамбетова Содержание учебно-методического комплекса дисциплины № Перечень документов Примечание п/п Типовая учебная программа (копия) Рабочая учебная программа дисциплины Программа обучения по дисциплине (Syllabus)для обучающегося Карта учебно-методической обеспеченности дисциплины Планы практических (семинарских) занятий Методические рекомендации по изучению дисциплины Материалы для самостоятельной работы обучающихся (наборы текстов домашних заданий, материалы самоконтроля, задания по выполнению текущих видов работ, рефератов и других домашних заданий с указанием трудоемкости и литературы) Материалы по контролю и оценке учебных достижений обучающихся (письменные контрольные задания, тестовые задания, вопросы к рубежным контролям, вопросы к экзаменам и др.) Министерство образования и науки Республики Казахстан РГП «Костанайский Утверждаю государственный Проректор по учебной работе и университет новым технологиям обучения имени А. Байтурсынова» ________________А. Абсадыков _____._________2017 г .

Кафедра иностранных языков

РАБОЧАЯ УЧЕБНАЯ ПРОГРАММА

(Syllabus) дисциплины Профессионально-ориентированный иностранный язык (английский) специальность 5В050800-Учет и аудит всего кредитов 2 Костанай, 2017 Рабочая учебная программа по дисциплине «Професссиональноориентированный иностранный язык» (английский) составлена Касьяновой В.П., старшим преподавателем на основании типовой учебной программы по специальности 5В050900 – «Учет и аудит». Разработана и внесена Казахским экономическим университетом имени Т. Рыскулова, Алматы 2014 г .

18.05. 2017 г. ______________________

Рассмотрена и рекомендована на заседании кафедры иностранных языков от 19. 05. 2017 г. протокол №5 Зав.кафедрой иностранных языков М. Румянцева Одобрена методическим советом гуманитарно-социального факультета От 22.06. 2017 г. протокол № 6 Председательметодического совета гуманитарно-социального факультета З.Тасмагамбетова 1 Описание дисциплины Дисциплина «Профессионально-ориентированный иностранный язык»

(английский) является обязательной общеобразовательной дисциплиной, которая включает курс грамматики, лексический материал профессионального характера и тексты профессиональной направленности .

При изучении данной дисциплины студент сможет научиться осуществлять устное и письменное общение на иностранном языке в профессиональной сфере при ведущей роли чтения .

Пререквизиты:

Для освоения данного курса студент должен обладать уровнем знаний и умений по английскому языку в объеме программ средней школы и обязательной общеобразовательной дисциплины «Иностранный язык»

(английский) .

Постреквизиты:





Полученные знания могут служить базой для овладения более продвинутым уровнем иностранного языка для специальных целей (FLSP) в магистратуре, а также для дальнейшего иноязычного самообразования .

Цели и задачи дисциплины Целью изучения дисциплины «Профессионально-ориентированный иностранный язык (английский)» является совершенствование умений всех форм профессионально-ориентированной иноязычной речи, а также развитие коммуникативной и межкультурной компетенции будущих специалистов в области экономики .

Задачи дисциплины: развитие коммуникативных навыков и умений поискового, просмотрового и ознакомительного чтения, овладение письменной речью для реферирования профессионально-ориентированных текстов, а также дальнейшее совершенствование умений иноязычной профессиональноориентированной речи. В качестве источника информации используются аутентичные тексты по специальности .

В результате изучения дисциплины студенты должны знать:

- основные приемы перевода терминологических сочетаний;

- особенности перевода терминов литературы по специальности;

- типы сокращений в языке;

- интернациональные слова;

- особенности перевода свободных и устойчивых словосочетаний, атрибутивных препозитивных словосочетаний;

- особенности и приемы перевода оборотов на основе неличных глагольных форм, модальных глаголов и их эквивалентов, пассивных конструкций;

- основные грамматические структуры литературного и разговорного языка .

уметь:

- понимать основное содержание аутентичных текстов, с выделением основной мысли, опуская второстепенную информацию;

- высказываться в пределах изученных профессионально-ориентированных тем, передавать содержание прочитанного, выражать свое мнение и оценку;

- делать самостоятельно подготовленные устные сообщения, презентации по проделанной работе или изученной теме, используя при этом источники на родном и изучаемом языке;

- реагировать в беседе на профессиональные темы и приводить аргументы;

- составлять аннотации к текстам по специальности, передавать содержание печатного текста, выделять основную информацию, производить компрессию текста путем извлечения основной информации;

- переводить литературу по специальности с иностранного языка на родной и с родного на иностранный в соответствии с языковыми нормами, пользуясь специализированными терминологическими словарями;

- понимать основное содержание учебных и аутентичных профессиональноориентированных текстов в пределах программного материала;

- понимать основное содержание лекций, выступлений, бесед в своей профессиональной сфере .

владеть:

- навыками выражения своих мыслей и мнения в межличностном, деловом и профессиональном общении на иностранном языке;

- различными навыками речевой деятельности (чтение, письмо, говорение, аудирование) на иностранном языке .

быть компетентными в использовании профессиональных терминов на английском языке и в отборе языковых средств при переводе специализированных текстов с использованием и без использования словарей различных профилей .

Содержание дисциплины

Модуль 1. World monetary system. Foreign exchange markets

1.1. Лексическая тема: UNIT 6. Changing money. Глоссарий по теме. Текст по теме. Тренировочные упражнения и творческие задания Грамматика: Пассивный залог. Особенности перевода пассивных конструкций .

Повторение : Части речи. Множественное число существительных. Английские прилагательные. Временные формы глагола .

1.2. Лексическая тема: European monetary policy UNIT 7. Accounting Глоссарий по теме. Текст по теме. Тренировочные упражнения и творческие задания Грамматика: Модальные глаголы. Эквиваленты модальных глаголов .

Повторение: Построение вопросительных и отрицательных предложений .

Неправильные глаголы в английском языке .

Модуль 2. International trade policy. International terms of trade. Taxation

2.1. Лексическая тема: UNIT 8. Balance sheets Глоссарий по теме. Текст по теме. Тренировочные упражнения и творческие задания Грамматика: Сослагательное наклонение. Все способы выражения нереальности .

Повторение Условные предложения (1–IVтипы). Сложноподчиненные предложения и их виды

2.2. Лексическая тема: UNIT 9. Taxes. Глоссарий по теме. Текст по теме .

Тренировочные упражнения и творческие задания Грамматика: Причастные и Герундиальные конструкции .

Повторение: Причастие I, Причастие II, формы и функции. Герундий, формы и функции .

2.3. Лексическая тема: UNIT 10. Value added tax (VAT). Глоссарий по теме .

Текст по теме. Тренировочные упражнения и творческие задания Грамматика: Инфинитив, Инфинитивные конструкции .

3 Список рекомендуемой литературы

Основная:

1. Аванесян Ж.Г. Английский язык для экономистов – Москва. 2011. – 312 стр .

Дополнительная:

1. Коморовская С.Д. Мировая экономика. – Москва. – 2007. – 343 стр .

2. The business. Pre-intermediate: student’s book. Oxford: Macmillan, 2008

3. Mohr Boudewijn. The Language of International Trade in English. Prentice Hall Regents, 1978, 115 p .

4. Жаворонкова И.А. Методические указания к практическим занятиям по английскому языку по теме «Этика бизнеса. Деловые задания» Часть 2. Изд-во РЭА, 2003 .

5. Федотова С.А. Методические указания к практическим занятиям по английскому языку по теме «Этика бизнеса. Деловые задания» Часть 1. Изд-во РЭА, 2009 .

6. Касьянова В.П. Английский язык для экономических специальностей. – Костанай: КГУ им. А. Байтурсынова, 2013 - 51с .

7. Жданова И.Ф. Новый англо-русский экономический словарь/ И.Ф. Жданова .

– М: Рус.- Медиа, 2005 .

8. Murphy Raymond English Grammar in Use Cambridge University 2003

9. Louise Hashemy with Raymond Murphy English Grammar in Use Supplementary Exercises Cambridge University Press 2007

10. Касьянова В.П., Смирнова С.М. Сборник упражнений по грамматике английского языка для студентов неязыковых факультетов КГУ 2011 .

Приложение

–  –  –

3 Цель и задачи дисциплины Цель Целью изучения дисциплины «Профессионально-ориентированный иностранный язык (английский)» является совершенствование умений всех форм профессионально-ориентированной иноязычной речи, а также развитие коммуникативной и межкультурной компетенции будущих специалистов в области экономики .

Задачи Развитие коммуникативных навыков и умений поискового, просмотрового и ознакомительного чтения, владение письменной речью для реферирования профессионально-ориентированных текстов, а также дальнейшее совершенствование умений иноязычной профессионально-ориентированной речи .

В качестве источника информации используются аутентичные тексты по специальности .

–  –  –

Составитель__________________В. Касьянова, ст. преподаватель Планы практических занятий Plans of Practical classes Module 1. World monetary system. Foreign exchange markets Lexical theme: UNIT 6. “Changing money” Grammar: The Passive Voice, Peculiarities of translation Revision: Parts of Speech. Singular and Plural Nouns. English Adjectives. Verb Tenses in Active and Passive Voice (Revision) The number of hours - 6

Plan:

1. Introduction of the Vocabulary of the Unit .

2. Doing different kinds of exercises aimed at the development of students’ skills and habits in oral and written speech on the theme “Changing money” and memorizing the new words on the topic .

3. Development of students’ reading and speaking skills in the process of reading and discussion of the text of Unit 1, fulfillment of various exercises and tasks .

4. Doing grammar exercises

5. Monologues and dialogues on the theme “Changing money”

L-3 Unit 1 Ex.1-10; L-6 ex.1p.50, ex.4,5 p.51-52, ex.4,5,6 p.62, ex.9 p.63 .

Lexical theme: European monetary policy Unit 7 “Accounting ” Grammar: Modals, The equivalents of the Modal verbs Revision: Negative Sentences and Question Formation. The Irregular Verbs in English The number of hours - 6

Plan:

1. Introduction of the Vocabulary of the Unit .

2. Doing different kinds of exercises aimed at the development of students’ skills and habits in oral and written speech on the theme “Accounting” and memorizing the new words on the topic .

3. Development of students’ reading and speaking skills in the process of reading and discussion of the text of Unit 2, fulfillment of various exercises and tasks .

4. Doing grammar exercises

5. Monologues and dialogues on the theme “Accounting “

L-3 Unit 2 Ex.1-9; L-6 ex.1,2 p.56, ex.5,7,8 p.58, ex.9 p.59 .

Модуль 2. International trade policy .

International terms of trade .

Taxation Lexical theme: Unit 8 “Balance sheets” Grammar: Conditional Sentences (1-IV types). Other ways of expressing unreality .

Revision: Complex sentences with subordinate clauses of different types. Sentence Structure – Basic Clause Structure. Sentence structure –Phrases, Clauses .

The number of hours - 6

Plan:

1. Introduction of the Vocabulary of the Unit .

2. Doing different kinds of exercises aimed at the development of students’ skills and habits in oral and written speech on the theme “Balance sheets” and memorizing the new words on the topic .

3. Development of students’ reading and speaking skills in the process of reading and discussion of the text of Unit 3, fulfillment of various exercises and tasks .

4. Doing grammar exercises

5. Monologues and dialogues on the theme “Balance sheets “

L-3 Unit 3 Ex.1-6; L-6 ex.5, 6 p.71, ex.7,8 p.72, ex.13,14 p.73, ex.16p.74

Lexical theme: Unit 9 “Taxes” Grammar: Participial and Gerundial Constructions .

Revision: Participle I, Participle II, Gerund, their forms and functions The number of hours - 6

Plan:

1. Introduction of the Vocabulary of the Unit .

2. Doing different kinds of exercises aimed at the development of students’ skills and habits in oral and written speech on the theme “Taxes” and memorizing the new words on the topic .

3. Development of students’ reading and speaking skills in the process of reading and discussion of the text of Unit 4, fulfillment of various exercises and tasks .

4. Doing grammar exercises

5. Monologues and dialogues on the theme “Taxes “

L-3 Unit 4 Ex.1-11; L-6 ex.1, 2 p.76, ex.3,4,5 p.77

Lexical theme: Unite 10 “Value added tax (VAT)” Grammar: The Infinitive. The Infinitive Constructions The number of hours - 6

Plan:

1. Introduction of the Vocabulary of the Unit .

2. Doing different kinds of exercises aimed at the development of students’ skills and habits in oral and written speech on the theme “Value added tax (VAT)” and memorizing the new words on the topic .

3. Development of students’ reading and speaking skills in the process of reading and discussion of the text of Unit 5, fulfillment of various exercises and tasks .

4. Doing grammar exercises

5. Monologues and dialogues on the theme “Value added tax (VAT) “ L-3 Unit 5 ex.1-10; L-6 ex.1-4 p.87, ex.2-7 p.90, ex.8,9 p.91 Методические рекомендации по изучению дисциплины Для успешного овладения профессионально-ориентированным иностранным языком (английским) студенты должны обязательно посещать все практические занятия, активно участвовать в учебном процессе, творчески подходить к выполнению заданий, предлагаемых для СРОП индивидуальных и СРС. При оценке знаний студентов по каждому пройденному уроку учитываются такие аспекты языка как: усвоение лексики по специальности, говорение, грамматически правильный перевод, умение самостоятельно читать литературу по специальности с целью извлечения информации из иноязычных источников, навыки письма. Практический характер обучения английскому языку определяет специфику формы контроля знаний студентов:

1. на каждом занятии преподаватель имеет возможность оценить, проделанную студентом работу, его активность на занятии, стимулируя тем самым качество его работы;

2. после завершения программной темы проводится тест по самоконтролю .

Методические указания по работе над текстом по специальности и по выполнению заданий и упражнений Тексты, включенные в настоящий учебно-методический комплекс, способствуют привитию навыков чтения экономической литературы. Они содержат минимум терминологии по основным разделам экономики, знание которой обеспечивает возможность понимания и перевода со словарем несложных текстов. Данный минимум терминологии в дальнейшем может явиться базой для более глубокого самостоятельного изучения экономической литературы на английском языке .

Перед чтением и переводом текста студентам следует законспектировать грамматический материал данного семестра и выполнить письменно указанные упражнения. Тетрадь с конспектами и упражнениями предъявляется преподавателю. Необходимо читать текст вслух в соответствии с правилами чтения, выписывать незнакомые слова, найти их значение в словаре и заучить .

Прежде чем записать слово и его значение, нужно установить, какой частью речи оно является.

Отбросить окончание и найти исходную/словарную/ форму:

для имени существительного – форму именительного падежа единственного числа, для прилагательных и наречий – форму положительной степени, для глаголов – неопределённую форму /инфинитив/ .

Следует помнить, что в каждом языке слово может иметь несколько значений. Исходя из грамматической функции слова и общего содержания текста, необходимо выбрать в словаре тот вариант слова, который наиболее подходит по смыслу .

–  –  –

Exercises

1. Find the answers in the text and write them down:

1. Can money be changrd at the hotel in London?

2. Where can money be changed in London?

3. Can only cash be changed?

4. Where can exchange rates be seen?

5. Do bureaux de change charge the same commission as banks?

6. Are banks open on Saturday and Sunday in London?

7. Do bureaux de change work on Sundays?

2. Complete the sentences as in the text:

1. Banks are usually open from... until... 2. Some are... on Saturday but never.... 3 .

Many banks have … machine services. 4. Bureaux de change are usually... longer hours and.. day. 5. They often charge …than banks. 6. This is a rule with…

3. Read the following:

bureaux de change either at banks or at bureaux de change or at customers' services desks They are open every day. They are open every day but not on Sunday. They charge a commission. They charge a bigger commission. The exchange rates are shown in the windows. They are shown in the running lines. The running lines are sometimes placed on the walls for everybody to see .

–  –  –

7. Complete the dialogues and act out similar ones:

— Good.. .

— Good... Can I help...?

— Could I... 200.. .

— How much...?

— About 120.. .

— Good. Here you.. .

— Thank you. And how... smaller notes?

— In.. .

— Fine. Here is receipt, please .

— Thank you .

— Excuse me, will... Sunday?

— Yes, but... shorter... We'll close.. .

— One more thing. Can I.. coins.?

— I'm afraid I can't... We.. notes .

— Do you believe... somewhere else?

— I'm afraid... This is a rule.. .

8. Underline the articles in the text and explain their usage in every particular case .

particular — отдельный, частный, определенный

9. Say what you have learned from the text and dialogue about changing money in Great Britain .

–  –  –

Text At one of the sessions the participants of the Group discussed the subject of Accounting and International Accounting Standards .

Here is a part of fhe lecture:

What is accounting?

Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity that is business, government organization, etc .

Financial reporting is the communicating of such information in appropriately summarized form. In the UK such summarised form is called "Accounts". In the USA it is called "Financial statements". These accounts or statements are communicated to interested parties both within and outside the organization .

Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions. Accounting is often referred to as the "language of business" and, as a direct result of the work of accountants and auditors. A wide range of

different users of financial reporting are able to answer questions such as:

How much profit did the company make last year?

How much should I lend to the company?

Is this company more successful than its competitors?

How much can I withdraw from the company?

Was last year an improvement over the year before? etc .

Accountants are therefore those individuals specialized in the "art" of capturing the correct data, and preparing the most meaningful financial reports from that data .

They are "producers" of financial information, which is then made available to "consumers" such as owners and lenders .

Accountants are assisted in their work by bookkeepers, who operate some form of accounting system, usually computerized, to help capture, accumulate, categories, summarize and report the many thousands of transactions that affect an economic entity every year .

Exercises

1. Read the following:

at one of the sessions, discussed the subject, a part of the lecture, it is the communicating of information, both within and outside the organisation, other users, withdraw from the company

2. Translate into Russian:

Accounting, accounts, financial statements (Am.), measuring and recording of all relevant financial data, data concerning a particular entity,

1. An entity is a business, government organisation or another organisation. 2 .

Financial reporting is the communicating information, in an appropriately summarised form. 3. They are communicated to interested parties. 4. Interested parties are within or outside the organizations. 5. This information is useful and informative. 6. It is useful to present and potential investors, creditors and other users .

7. It helps them to make rational investment, credit and other decisions. 8 .

Accounting is a direct result of the work of accountants and auditors. 9. It helps to answer their questions. 10. Accountants capture the correct data and prepare reports .

11. This financial information is then made available to owners, lenders and other users. 12. Bookkeepers operate some form of accounting system .

3. Complete the sentences using the text:

1. Accounting can be defined... the measuring and recording... all relevant financial data. 2.... the UK such summarised form of financial reporting is called... 4.... the USA it is called... 5.Financial reporting provides information that is useful to... and other users. 6. Accounting is a direct result of the work of... 7. Accountants specialise in the art... capturing the correct data and preparing reports... that data. 8. This financial information is made available to consumers such as... 9. Accountants are assisted in their work... bookkeepers. 10. Accountants report the many thousands.. .

transactions that affect... every year .

–  –  –

5. Underline the auxiliary and modal verbs in the following questions:

1. How much profit was the company able to make last year?

2. How much can I withdraw from the company?

3. Is this company successful?

4. Was last year an improvement?

–  –  –

7. Translate the text of the lecture into Russian .

8. Agree or disagree:

The use of the word "thousand" is very easy .

The word "hundried" is used in the same way .

The figures are very important in accounting The work of accountants is very important .

–  –  –

Exercises

1. Translate into Russian:

balance sheet, consolidated balance sheet, balance sheet sample, current assets, current liabilities, receivables, payables, shares, share capital, shareholder, interest, shareholder's interest,minority interest,total shareholder's interest, earnings, retained earnings, cash, loans, inventories, marketable securities, current assets, long-term assets, total assets

2. Read all the items of the balance sheet making the assets of the company .

items — пункты

3. Translate this balance sheet sample into Russian .

–  –  –

• The balance the assets of the Company in 20013are/is. .

sheet says that the liabilities the net assets the total share holder's interest

5. Complete the sentences:

1. Current assets consist of cash, marketable securities.. .

2. Long-term assets consist of property, plant and equipment, investments.. .

3. Total assets consist of current assets and.. .

4. Current liabilities consist of loans and.. .

5. Long-term liabilities consist of loans and.. .

6. Total liabilities consist of current liabilities and.. .

7. Total assets minus total liabilities make net assets.. .

8. Shareholder's interests plus minority interests make total.. .

–  –  –

Text On a certain day after the lecture on the UK taxation system the Group was to visit the Tax Department of a lawyers' firm in the centre of London. Mr. Brown and the participants went there by tube which is the fastest means of transport when one wishes to move in the centre of the city. After they got into the building of the firm they went to the secretary's office .

Mr. Brown: Good afternoon .

Secretary: Good afternoon, sir .

Mr. Brown: My name is Brown and here is the Group of businessmen from Kazakhstan. We have got an appointment with Mr. White for three .

Secretary: Mr. White is waiting for you in the conference room. Follow me, please .

In the conference room a few Englishmen were waiting for the Group. Mr. White, Head of the Department, welcomed the Group and introduced his colleagues. They were solicitors and legal assistants of different offices. Each of them spoke about his scope of business for some time. Thus the participants had some information on commercial taxes, international taxes, Project Finance taxes and other taxation matters .

A lot of questions were asked and answered then. The discussion was very useful and informative. Before the participants left they were offered latest Tax Guides containing current tax rates and tax saving hints .

Here is an extract from the Guide:

Corporation Tax Rates 2014 Standard rate 33% Small companies rate (see the note) 25% Note Applicable if the company's total profits, including chargeable gains, are 300.000 pounds sterling or less. The threshold is reduced if the company has associated companies .

Examples: Corporation Tax calculations Example 1. Standard rate of tax Company A has accounts year ending 31 December 2014. It has taxable profits for the year GBP 2,000,000 .

Company A's Corporation Tax for 2014 is GBP 2,000,000х33% = GBP 660,000 Example 2. Small companies rate of tax Company В has accounts year ending 31 December 2008. It has taxable profits for the year of GBP 150,000. It has no associated companies .

Company B's Corporation Tax for 2014 is GBP 150,000х25% = GBP 37,500

–  –  –

4. Translate into Russian:

1. A lot of topics were discussed in the course of the Programme. 2. Many lecturers were invited. 3. Many materials were distributed. 4. Similar programmes are organised now too. 5. I believe similar programmes will be oiganised in future too .

5. Fill in articles:

1. On... certain day after... lecture on... UK taxation system.... group was to visit.. .

Tax Department of... lawyers' firm in...centre of London. 2. Mr. Brown and.. .

participants went there by tube which is... fastest means of transport. 3. After they got into... building of the firm they went to... secretary's office. 4. Here is... Group of businessmen from... Kazakhstan. 5. Mr. White is waiting for you in... conference room. 6.... lot of questions were asked and answered then .

6. Fill inprepositions:

1. After they got... the building...the firm they went... the secretary's office. 2. Mr .

Brown spoke... the secretary for some time. 3. Then they moved... the conference room. 4.... conference room a few Englishmen were waiting... the Group. 5. Each.. .

them spoke about his scope... business... some time. 6. The participants had some information... commercial taxes, international taxes, Project Finance taxes and other taxation matters .

7. Complete the sentences:

1. Mr. White,..., welcomed the Group and introduced... 2. They were solicitors... of different offices. 3. Each of them spoke... 4. Thus the participants had some information on... and other taxation matters. 5. A lot of... answered then. 6. The discussions were... 7. Before the participants left they were offered... hints .

8. Translate the extract of the Guide into Russian .

9. Complete and act out a similar dialogue:

—.. afternoon .

—.., sir — My name... group... We have got an appointment.. .

— Mr.... waiting... conference... Follow.. .

–  –  –

Text Value Added Tax (VAT) is a Government tax. At present the standard VAT rate is 17,5%. Everyone in Britain must pay VAT on almost everything they buy. VAT is usually incorporated in the price .

Visitors to Britain can reclaim the tax when they leave Britain and present the appropriate documents issued by the shop. Usually when they buy rather expensive things like furs, gold, hi-fi goods etc., they should wonder if the shop operates the VAT scheme .

One day during their stay in London one of the participants went shopping and came into a small jeweler's shop to buy a gold chain for his wife .

Here is his talk with the shop assistant:

Participant: Excuse me, may I have a look at one of the chains displayed in the window?

Shop assistant: Certainly, sir. What number is it?

Participant: It's nine three five, over there .

Shop assistant: Just a minute.... Yes, here you are .

Participant: And how long is it?

Shop assistant: 25 inches, sir .

Participant: And how much is it in centimeters?

Shop assistant: Let me see... oh, here is the calculator... I should multiply it by two point five two. Oh, yes, sixty three .

Participant: Very good. Just the length I wanted to have. And how much is it?

Shop assistant: One hundred and ninety nine pounds .

Participant: Good. I'm buying it .

Shop assistant: Here is your box and the receipt please .

Participant: Excuse me, may I reclaim the VAT tax?

Shop assistant: And where are you from?

Participant: From Kazakhstan .

Shop assistant: Just a minute, I'll consult the book. Yes, you are eligible to the reclaim. May I have your passport to fill in the form?

Participant: Here you are .

Shop assistant: Here is your passport and the form. Please fill in this sheet before you give it to the customs. How are you leaving? By plane?

Participant: Yes, by plane. And what should I do about this form?

Shop assistant: Fill in this sheet before you leave for the airport and have it stamped at the customs, at the airport. Then post it. In a month or so you will receive a cheque by post. Have it cashed at the bank stated, in Kazakhstan .

Participant: I see. Thank you very much .

Shop assistant: You are more than welcome .

–  –  –

2. Complete as in the text:

1. VAT is a... tax. 2. At present the standard... 3. Everyone in Britain must... on almost... 4. VAT is usually incorporated... 5. Visitors to Britain can... 6. When they leave... and present the appropriate... issued by... 7. Usually when they buy... if the shop operates.. .

3. Sum up what the text said about VAT .

4. Insert articles:

1. Excuse me, may I have... look at one of... chains displayed in... window? 2 .

Just... minute. 3. Here is... calculator. 4.Just... length I wanted to have. 5. Here is your box and... receipt, please. 6. May I reclaim... VAT tax? 7. I'll consult... book .

5. Insert prepositions:

1. Where are you...? 2. Yes, you are eligible... the reclaim. 3. Please fill … this form .

4. You'll give it... the customs. 5. Are you leaving... plane? 6. What should I do... this form? 7. Fill it … before you leave... the airport. 8. Have it stamped... the customs,.. .

the airport. 9. … a month or so you'll receive a cheque... post. 10. Have it cashed.. .

the bank stated .

6. Translate into English:

1. Могу я получить НДС обратно? 2. Что мне делать с этой формой?

заполнить форму, предъявить форму на таможне, поставить штамп на этой форме, опустить форму в конверт (в почтовый ящик), получить деньги по чеку в банке

–  –  –

— And how much...?

— One hundred.. .

— Good. I'm... box. receipt.. .

— Excuse me, may I reclaim... ?

— And... from?

— From Kazakhstan .

— Just a minute.... the book. Yes, you are eligible to.. .

— May I have... passport to fill...?

— Here you are .

— Here is your passport and the form. Please fill... before you give it to.. How are you leaving? By...?

— Yes, by.. And what should... form?

— Fill in this form before... and have it stamped... Then post... In a month,... at the bank.. .

— I see. Thank … —... more than.. .

9. Translate into Russian:

1. VAT is usually incorporated in the price. 2. A rather big sum was reclaimed this time. 3.A rather small sum was reclaimed, to my mind. 4.The appropriate receipts and forms were issued. 5. I believe the envelope with the form stamped was properly posted .

10. Answer the following questions:

1. Had you heard anything about the VAT scheme in Great Britain before you read this text?

2. On what goods can foreign visitors have VAT reclaimed when they leave Great Britain?

3. What should they practically do to have VAT reclaimed?

4. Do you find this procedure very complicated?

5. Is a similar scheme practised in Kazakhstan, as far as you know?

complicated — сложный Материалы для самостоятельной работы обучающихся Тексты для групповых и индивидуальных СРОП Text 1 Ratio analysis Ratio analysis is the calculation and analysis of a firm's financial ratios .

Financial analysis typically is associated with ratio analysis, defined as the analysis of relationships among various financial statement items both at a point in time and over time. It uses the financial statements in a unique manner to provide a different perspective about the firm .

To carry out a ratio analysis, the financial statements are used to compute a set of ratios. Each ratio emphasizes a particular aspect of the balance sheet and/or income statement. The calculated set of ratios is then compared to industry averages (or historical standards) to assess the financial performance of the firm. The general rule is that ratios diverging extremely on either side from industry norms warrant further investigation .

Ratios for any one-year can be misleading because they are high or low for some temporary reason. Therefore, it also is important to analyze trends in the ratios to assess changes in the firm's performance over time. A trend analysis involves graphs of the various ratios, where each graph consists of a particular ratio plotted against time (typically, years). Trend analysis of the ratios adds depth to the study because it looks at several years and helps distinguish between isolated instances of suspicious ratios and the pervasive deterioration of ratios that indicates trouble .

Time trends in a company's ratios are informative, but it is often more informative to compare company trends with industry trends .

This comparison illustrates how well the firm has been doing across time relative to its competitors and may help explain trends in the company's ratios. If the company's profit margin is declining over time, for example, analysts would like to know whether this decline is mainly because of declining industry profit margins or whether the firm is not competitive with other industry members .

Traditionally, four groups of financial ratios have been used to assess a firm's

performance:

- Liquidity

- Activity

- Leverage

- Profitability A fifth category, market ratios, is also useful .

Answer the following questions:

1. What is ratio analysis?

2. How is ratio analysis defined?

3. How is ratio analysis carried out?

4. What is the general rule of ratio analysis?

5. What is important to analyse?

6. What is trend analysis of the ratios used for?

7. What would analysts like to know if the company’s profit margin is declining?

Give the gist of the text. Start with the words given below .

1. The text deals with …

2. The text gives information on.. .

3. The text is about.. .

Text 2. Liquidity ratios For the firm to continue in business, it must be able to pay its bills as they come due .

Liquidity ratios measure the extent to which the firm can service its immediate obligations, in effect assessing the firm's ability to meet short-ran financial contingencies. The two commonly used liquidity ratios are the current ratio and the quick ratio .

The current ratio relates current assets to current liabilities. Current assets include cash, bank balances, marketable securities, accounts receivable, and inventory. Current liabilities include accounts payable, bank loans, that part of the long-term debt to be paid off during the coming year, taxes payable, and accrued expenses .

Current assets Current ratio = -------------------------Current liabilities Relatively high current ratios are interpreted as an indication that the firm is liquid and in good position to meet its current obligations, and vice versa. The current ratio supposedly measures liquidity because it relates the firm's pending need for cash to the firm's present cash and near-cash position. Near-cash in this case is represented by marketable securities, accounts receivable, and inventory.One shortcoming of the current ratio as a measure of liquidity, however, is that it does not difference between the various liquidity of the near-cash assets. For example, the current ratio implicitly assumes that inventory is as liquid as marketable securities. The quick ratio attempts to correct for this .

The quick ratio is the same as the current ratio except that the numerator does not include inventory. Inventory is typically the list-liquid component of current assets .

Current assets - Inventory Quick ratio = ------------------------------------Current liabilities Like the current ratio, the quick ratio, or acid-test ratio, is meant to reflect the firm's ability to pay its short-term obligations, and the higher the quick ratio, the more liquid the firm's position. There are two dangers in having too low a liquidity position: one is not being able to pay obligations as they come due. The second is that short-term lenders may perceive the firm as being unable to meet its obligations and refuse to advance new credit .

While such ratios provide an assessment of the firm's liquidity position, it is important to note that they do not assess the amount or timing of a firm's cash flows .

Once again, this is a difference between accounting information and cash flows. To assess cash flows, additional information is necessary .

Answer the following questions:

1. What must the firm be able to do to continue in business?

2. What do liquidity ratious masure?

3. What do current assetsinclude?

4. What do current liabilities include?

5. What is near-cash represented by?

6. What is the quick ratio?

7. How is the quick ratio counted?

8. What is the quick ratio meant to reflect?

9. What is necessary to assess cash flows?

Give the gist of the text. Start with the words given below .

1. The text deals with …

2. The text gives information on.. .

3. The text is about.. .

Text 3. Activity ratios Activity ratios supposedly indicate how well the firm manages its assets by relating important asset accounts to operating results .

These ratios are called turnover ratios because they show how rapidly assets are being converted (turned over) into sales. Although generalizations can be misleading, high turnover ratios are usually associated with good asset management and low turnover ratios with bad asset management. Activity ratios involve accounts receivable, inventory, fixed assets, and total assets .

Inventory turnover shows how efficiently the firm's inventory is being managed. It is a rough measure of how many times per year the inventory level is replaced (turned over) .

Sales Inventory turnover = -----------------------Inventory Generally, higher-average inventory turnovers are suggestive of good inventory management. Low turnovers may result from excessive inventory levels, the presence of damaged or obsolete inventory, or unexpectedly low sales levels. On the other hand, abnormally high inventory turnovers may indicate inventory levels so low that stockholders will occur and future sales will be impaired .

The average collection period indicates the efficiency of the firm's collection policy by showing how long it takes for account receivable to be cleared. Since Sales Sales per day = ----------

–  –  –

The significance of the average collection period figure is this: assuming all sales are made on credit, how many days worth of sales are tried up in receivables?

The collection period supposedly measures the quality of the firm's receivables: the shorter the collection period, the better the quality of the receivables because a short collection period means that the firm's customers are prompt payers .

Long collection periods may indicate the firm's receivables policy is not very effective. An important benchmark associated with the collection period is the terms stating within what period payment is due by the firm's customers. If the collection period is substantially longer than the stated credit terms, receivables are not being managed well in relation to the firm's credit policy .

Conversely, collection periods shorter than the industry average are usually viewed as an indication that the receivables policy is effective. However, a ratio may be too good. A collection period low in relation to the industry norm may mean that a company's credit policy is too restrictive. If the company were to relax its credit policy by extending credit to customers now on a cash basis, it might increase its sales and profits significantly .

The fixed asset turnover ratio is a measure of how well the firm uses its longterm (fixed) assets and shows how many dollars of sales are supported by one dollar of fixed assets .

Sales Fixed- asset turnover = -----------------Fixes assets Higher-than-average fixed-asset turnover ratios typically are associated with better-than-average fixed-asset management, and lower ratios with poorer management. However, since book value of fixed assets may be considerably different from the market value of these assets, the fixed-asset turnover may be deceptively low or high. For example, a firm with a relatively old but still serviceable plant that has been almost fully depreciated will have a lower book value than a competitor with a new plant, and for similar sales levels, the older plant will tend to have a higher fixed-asset turnover, even though both firms may be utilizing their fixed assets at about the same efficiency .

The total-assets turnover ratio indicates how many dollars of sales are supported by one dollar of total tangible assets. It is measure of the firm's total-assets management. Sales Total - assets turnover =----------------Total sales High total-assets turnover ratios are supposed to indicate successful asset management, low ratios to indicate unsuccessful management. However, since totalassets turnover is a composite of all the firm's assets, both current and fixed, all the problems discussed in the other turnover ratio analysis are imbedded in the totalassets turnover. As with other ratios, the key point is to be wary of extremely high or low ratios. Extreme values should raise a red flag in the analyst's mind and lead to explorations beyond simple ratio analysis .

Answer the following questions:

1. What do activity ratios indicate?

2. Why are they called turnover ratios?

3. What are high and low turnover ratios associated with?

4. What do activity ratios involve?

5. What does inventory turnover show?

6. What does the average collection period indicate and what does it measure?

7. What is the fixed asset turnover ratio?

8. What does the total-assets turnover ratio indicate and what does it measure?

Give the gist of the text. Start with the words given below .

1. The text deals with …

2. The text gives information on.. .

3. The text is about.. .

Text 4. Leverage ratios Leverage ratios indicate to what extent the firm has financed its investments by borrowing .

These ratios focus on the firm's financial structure. The issues are the amount of debt the firm is using and the firm's ability to service this debt. The debtequity ratio is the ratio of the total debt in the firm, both long-term and short-term, to equity, where equity is the sum of common are preferred stockholders equity .

Debt Debt – equity ratio = -------------Equity A high ratio means the firm has liberally used debt (has borrowed) to finance its assets, and a low ratio means the firm has paid for its assets mainly with equity money (preferred stock, common stock, and retained earnings). Any ratio over 1.0 means the firm has used more debt than equity to finance its investments. Debt-equity ratios may vary considerably within an industry, but many analysts feel that a radical departure from the industry norm is dangerous .

The debt-to-total-assets ratio (debt ratio) indicates the percentage of assets financed by debt of all types, whether short-term or long-term .

–  –  –

Answer the following questions:

1. What do leverage ratios indicate?

2. What is the debt-equity ratio?

3. What does high debt-equity ratio mean?

4. What does the debt-ratio indicate and what does it measure?

5. How is times interest earned calculated?

6. What does this ratio show?

Give the gist of the text. Start with the words given below .

1. The text deals with.. .

2. The text gives information on.. .

3. The text is about.. .

Text 5. Profitability ratios Profitability ratios measure the profits of the firm relative to sales, assets, or equity .

It is important to emphasize that profitability ratios describe the firm's past profitability, especially because it is tempting to over emphasize these ratios when making an evaluation. Investors are continually bombarded with statements to the effect that a firm earned 10 percent on equity last year and therefore should earn 10 percent or higher this year. However, because there is little evidence that past profitability results foretell future profitability, we must be careful not to attach too much importance to these numbers. They tell a story about where the firm has been, not where it is going .

The profit margin shows what percentage of every sales dollar the firm was able to convert into net income .

Net income after tax Profit margin =-----------------------------

<

Sales

This is an important ratio because it describes how well a dollar of sales is squeezed into profit. The profit-margin numerator, net income, is sales less all expenses, including interest. For example, a company may use debt more aggressively than most of its competitors and have larger interest expenses; thus, except for interest expenses, the company may be performing satisfactorily .

Return on assets (ROA) relates net income to total assets; it measures how profitably the firm has used its assets .

Answer the following questions:

1. What do profitability ratios measure?

2. What do profitability ratios describe?

3. What does the profit margin show?

4. What is net income related to?

5. What does the return on assets measure?

Give the gist of the text. Start with the words given below .

1. The text deals with …

2. The text gives information on.. .

3. The text is about.. .

Задания для СРС Прочтите и переведите тексты. Составьте список новых слов. Задайте вопросы к каждому тексту .

Text 1

PRICES AND TERMS OF DELIVERY

When sellers quote prices in their offers they usually state on what terms, at this price, they will deliver the goods. The price will certainly depend on the terms of delivery. The most popular terms of delivery in foreign business transactions are: fob (free on board); cif (cost, insurance and freight); с&f (cost and freight); for (free on rail) .

If the goods are offered on fob terms the price will practically include the cost of the goods and transportation expenses to the port of shipment .

If the goods are offered on c.i.f. terms the price will cover the cost of the goods, insurance expenses and freight or transportation expenses to the port of destination .

If the goods are offered on с.i.f. terms the price will cover the cost of the goods and freight to the port of destination .

If the goods are offered on for terms the price will include the cost of the goods and transportation expenses to the railway station only. These terms are similar to fob terms. The only difference is the mode of transportation. In case of fob terms the goods are shipped on board ships. In case of for terms the goods are transported by railway .

If the goods are offered on for terms the price will include the cost of the goods and transportation expenses to the railway station only. These terms are similar to fob terms. The only difference is the mode of transportation. In case of fob terms the goods are shipped on board ships. In case of for terms the goods are transported by railway .

Here are a few examples of how terms of delivery can be mentioned in offers: The price is USD 2,000.00 per ton fob New York. We can offer the goods at the price of GBP 78.00 per meter с&f Liverpool .

TERMS OF PAYMENT

Offers usually state the terms on which the goods are to be paid or terms of payment. Terms of payment usually mean the currency, time of payment, mode of payment and many details .

In foreign trade transactions various modes of payment are practiced, among which

the most popular are as follows:

• by a banker's transfer

• by a letter of credit

• for collection

• by drafts

• on an open account Sometimes mixed terms are practiced. That depends on the value of the goods, time of delivery and many other factors .

Text 2

BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS

Bookkeepers deal with taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company .

Bookkeepers 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. 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, the bookkeeper prepares a Trial Balance. Trial Balances are usually drawn up every quarter .

The accountant's responsibility is to analyse and interpret the data in the Ledger and the Trial Balance. The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated. Many accountants have special certificates after they pass examinations in Institute of Accountants .

Certified accountants in England are called chartered accountants. In the U.S.A. the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination. The chief accounting officer of a large company is the Controller, or Comptroller. 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 .

Text 3

ACCOUNTS AND BALANCE SHEETS

From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet .

A Profit and Loss Statement or a Profit and Loss Account shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the Ledger, which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items: Sales;

Trading profit; Depreciation; Rent received; Interest paid; Profit before tax; Tax;

Profit after tax; Dividends; Profit retained; Earnings per share .

The other accounts of the Ledger, which reflect the assets, liabilities and capital of the firm, make up a Balance Sheet. This shows the net worth or book value of the company .

Text 4

AUDITORS AND THEIR REPORTS

Auditors are usually independent certified accountants who review the financial records of a company. These reviews are called audits. They are usually performed at fixed intervals – quarterly, semiannually or annually. Auditors are employed either regularly or on a part-time basis. Some large companies maintain a continuous internal audit by their own accounting departments. These auditors are called internal auditors. Not so many years ago the presence of an auditor suggested that a company was having financial difficulties or that irregularities had been discovered in the records. Currently, however, outside audits are a normal and regular part of business practice .

Auditors see that current transactions are recorded promptly and completely .

Their duty is to reduce the possibility of misappropriation, to identify mistakes or detect fraudulent transactions. Then they are usually requested to propose solutions for these problems .

Thus auditors review financial records and report to the management on the current state of the company's fiscal affairs in the form of Auditor's Report or Auditor's opinion .

Text 5

SHARES AND STOCKS IN THE U. K .

The capital of a limited company is divided into shares which may be in units of various value, like 1 pound sterling or more, or of 0,50, 0,25, or of as little as 0,05 .

Shares are not divisible. Shares are of two main types:

• ordinary shares

• preference shares Ordinary shares generally carry no fixed rate of dividend but receive a dividend dependent on the amount of net profit earned by the company. Preference shares generally carry a fixed rate of dividend which is payable before the dividend on the ordinary shares is paid .

There are some other types of shares. For example there are deferred ordinary shares, which unlike ordinary shares carry a fixed rate of dividend .

There are a few types of preference shares. There are cumulative preference shares and participating preference shares, for instance. They give their holders additional privileges. Shares can be grouped into units of 100. These units are known as stocks .

Stocks are usually quoted per 100 nominal value. Stocks, unlike shares, are divisible .

It means that fractions of stocks can be bought and sold. There are: government stocks;

corporation stocks; debentures etc .

Text 6

ENQUIRIES AND OFFERS

Business transactions usually start with enquiries. As a rule the prospective buyer gets the name and the address of the prospective seller either at an exhibition, from an advertisement in a newspaper, magazine, and thanks to a television or radio commercial. All these channels of information and advertising are very important .

Enquiries can be sent by mail, by telex or by fax. Sometimes enquiries can be made orally, by telephone. In the enquiry the prospective buyer states in what goods exactly he is interested and asks for details on the price and terms of sale. After considering the enquiry for some time the prospective seller sends an offer in reply .

The offer usually quotes the price and stipulates terms of delivery, terms of payment, time of delivery and some other necessary details .

Text 7

BASIC TERMS IN FOREIGN TRADE

Countries buy and sell various goods as well as various services. Goods bought from abroad, such as food, cars, machines, medicines, books and many others, are called visible imports. Goods sold abroad are called visible exports. Services, such as insurance, freight, tourism, technical expertise and others, are called invisible imports and invisible exports. The total amount of money a country makes including money from visible and invisible exports, for a certain period of time, usually for a year, is Gross National Product, or GNP. The difference between a country’s total earnings or GNP, and its total expenditure is called its balance of payments .

The difference between what a country receives for its visible exports and what it pays for its visible imports is its balance of trade. If a country sells more goods than it buys, it will have a surplus. If a country buys more than it sells, it will have a deficit .

Text 8

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 analysed .

In the United Kingdom the following sectors of economy are usually analysed:

manufacturing, services (financial, professional and scientific services, leisure and tourism), energy (oil, natural gas, coal) and agriculture. In the United States the

following sectors of economy are usually analysed when the GDP is defined:

construction and manufacturing; trade and finance; transport, communication and services; agriculture; and mining .

Speaking, as an example, about one of the recent year's GDP figures, the

following can be quoted:

In the U.K. 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 is only for 4 per cent of GDP. But the agricultural sector satisfies twothirds of the country's needs. And only a small fraction 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 .

–  –  –

Explanatory dictionary Accrual Based Accounting. An accounting method whereby income and expenses are entered on the books at the time of contract or aggreement rather than at the time of payment or receipt of funds .

Barriers to Entry. Those conditions that make it difficult or impossible for new competitors to enter the market: two barriers to entry are patents and high start-up costs .

Board of Directors. The members of the governing body of an incorporated company .

Capacity. The amount of goods or work that can be produced by a company given its level of equipment, labor, and facilities .

Capital. The funds necessary to establish or operate a business .

Cash Based Accounting. An accounting method whereby income and expenses are entered on the books at the time of actual payment or receipt of funds .

Cash Flow. The movement of money into and out of a company; actual income received and actual payments made out .

Collateral. Assets pledged in return for loans .

Conventional Financing: Financing from established lenders, such as banks, rather than from investors: debt financing .

Convertible Debt. Loans made to a company that can be repaid with stock ownership (or a combination of stock and cash), usually at the lender's option .

DBA: "Doing Business As... "A company's trade name rather that the name by which it is legally incorporated: a company may be incorporated under the name XYZ Corporation but do business as "The Dew Drop Inn."

Debt Financing. Raising funds for a business by borrowing, often in the form of bank loans .

Debt Service. Money being paid on a loan; the amount necessary to keep a loan from going into default .

Deferred Compensation. Salary delayed until a future date;often taken by principal employees as a method of reducing expenditures in early years of operation .

Disbursements. Money paid out .

Distributor. Company or individual that arranges for the sale of products from manufacturer to retail outlets; the proverbial "middle man."

Downside Risk. The maximum amount that can be lost in an investment .

Due Diligence. The process undertaken by venture capitalists, investment tinkers or others to thoroughly investigate a company before financing; 'jitired by law before offering securities for sale .

Equity. Shares of stock in company; ownership interest in a company .

Exit Plan. The strategy for leaving an investment and realizing the profits of such investment .

Funding Rounds. The number of times a company goes to the investment community to seek financing; each funding round is used to reach new stages company development .

Initial Public Offering: IPO. The first time the company's stock is sold to the neral public (other than by a limited offering) through stock market or over-the-counter sales .

Lead Investor. The individual or investment firm taking primaly responsibility for the financing of a company; usually brings other investors or venture capital firms into the deal and monitors the investment for all .

Leasehold Improvements: The changes made to a rented store, office, or plant, to suit the tenant and make the location more appropriate for the conduct of the tenant's business .

Letter-of-Intent. A letter or other document by a customer indicating the customer's intention to buy from a company .

Licensing. The granting of permission by one company to another to use its ducts, trademark, or name in a limited, particular manner .

Limited Partnership. An investment method whereby investors have limited liability and exercise no control over a company or enterprise; the general partner(s) maintain control and liability .

Liquidity. The ability to turn assets into cash quickly and easily; widely traded stocks are usually a liquid asset .

Manufacturing Companies. Businesses which make products from raw or unfinished materials generally to be sold to intermediaries (such as stores and dealers) rather than the enduser .

Market Share. The percentage of the total available customer base captured by a company .

Milestone. A particular business achievement by which a company can be judged .

Net Worth. The total ownership interest in a company, represented by the excess of the total amount of assets minus the total amount of liabilities .

Options. The right to buy stock in a company at a later date, usually at a present price; if the stock rises higher than the original price, an option holder is likely to exercise these options .

Partnership. A legal relationship of two or more individuals to run a company .

Profit Margin. The amount of money earned after the cost of goods (gross profit margin) or all operating expenses (net profit margin) are deducted; usually expressed in percentage terms .

Proprietary Technology or Information. Technology or information belonging to a company; private information not to be disseminated to others .

Receipts. Funds coming in to the company; the actual money paid to the company for its products or services; not necessarily the same as a company's actual revenues .

Sole Proprietorship. Company owned and managed by one person .

Strategic Partnerships. An agreement with another company to undertake business endeavors together or on each-other's behalf; can be for financing, sales, marketing, distribution, or other activities .

Venture Capitalist. Individual or firm who invests money in new enterprises .

Working Capital. The cash available to the company for the ongoing operations of the business .

Информация по оценке знаний Чтобы овладеть профессиональным иностранным языком (английским) студент обязан регулярно посещать занятия, активно работать на занятиях, систематически выполнять домашнее задание, своевременно сдавать задания по СРС .

Студент оценивается на каждом занятии по всем видам речевой деятельности. При этом особое внимание обращается на технику чтения, умение извлекать информацию, перевод, письменную речь, а также знание лексического и грамматического материала изучаемой темы. В качестве итогового контроля используется тест для самоконтроля .

При оценке знаний студента преподаватель обязан соблюдать следующие принципы: высокую дифференциацию, объективность, прозрачность, гибкость .

Форма контроля – блочно-рейтинговая. Итоговая оценка включает в себя успехи студента в течение всего семестра по предмету, а не только ответ на экзамене .

Согласно Положению о блочно-рейтинговой системе контроля и оценки знаний студентов оценка знаний студентов проводится в течение всего семестра в результате проведения текущего, рубежного и итогового видов контроля, оцениваемых в баллах .

Текущий контроль – систематическая проверка знаний студентов по отдельным вопросам и темам, осуществляется в рамках практических занятий и СРСП в виде устных и тестовых опросов, оценки выполненных заданий по СРС и СРСП .

Рубежный контроль - проверка учебных достижений студентов по завершенным темам, разделам программы, проводимая в виде беседы по темам и тестовых опросов .

К рубежным контролям будут допускаться студенты, которые посетили все практические занятия и получили положительные оценки по всем формам текущего контроля .

Семестровый рейтинг определяется по сумме текущего и рубежного контролей и максимально составляет 60 баллов .

В течение семестра проводится две аттестации, результаты которых заносятся в компьютерную базу данных .

Итоговый контроль по дисциплине проводится в форме устного экзамена .

Максимально студент может набрать за экзамен 40 баллов .

Итоговая оценка по дисциплине выставляется по сумме баллов семестрового рейтинга и баллов, полученных студентом на экзамене. При этом на экзамене студент должен получить не менее 20 баллов .

Соответствие аттестационных и итоговых оценок и баллов определяется по таблице .

Кредитная система Рейтинг студента Усвоение Максималь- Максимальучебной Оценка по ный ный ЦифроБуквенная дисципли- семестровый традиционитоговый вая ны ной системе оценка рейтинг рейтинг оценка %(бал.) ИКИсем60 ИКИсем40 балл. балл .

А 4,0 95-100 57-60 38-40 5 – «отл.»

АВ+ 3,33 85-89 51-53 34-35 В 4 – «хор.»

3,0 80-84 48-50 32-33 В- 2,67 75-79 45-47 30-31 С+ 2,33 70-74 42-44 28-29 С 2,0 65-69 39-41 26-27 С- 3 – «удов.»

1,67 60-64 36-38 24-25 1,33 D+ 55-59 33-35 22-23 1,0 D 50-54 30-32 20-21 2– 0 F 0-49 0-29 0-19 «неудов.»

Распределение баллов № Виды занятий и работ студентов Баллы в % Практические СРСП СРС Промежуточный, рубежный контроль Итого

Для успешного усвоения предмета обучаемому необходимо:

1. Активно участвовать в учебном процессе, добросовестно готовить домашнее задание и отвечать на занятиях .

2. Не пропускать занятия без уважительной причине .

3. За 50% пропущенных аудиторных занятий аттестационный балл равен нулю .

4.Пропущенную тему занятий необходимо изучить и сдать до начала следующего занятия. (Задания, выполненные не в срок, оцениваются в рейтинговых баллах ниже установленного) .

5. Быть внимательным на занятиях .

6. В срок сдавать индивидуальные задания .

7. Не опаздывать на занятия .

Материалы по контролю и оценке учебных достижений обучающихся включают задания по аннотированию и реферированию текстов для самостоятельного чтения, а также тесты на пройденные грамматические темы .

1. Test on the Passive Voice

Choose the right variant of the Passive Voice:

1. They … English last year .

A) Were taught. B) Was taught. C) Were teach. D) Teach .

E) Will teach .

2. A lot of equipment … next year .

A) Will be exported. B) Shall be exported. C) Will export. D) Exports .

E) Are exported .

3. That book … a few years ago .

A) Written. B) Was written. C) Were written. D) Wrote. E) Is written .

4. Business letters … usually … by engineers .

A) Is/writes. B) Are/written. C) Is/written. D) Are/writes .

E) Are/writing .

5. The goods … in June .

A) Will deliver. B) Shall deliver. C) Will be delivered. D) Shall delivered .

E) Delivered .

6. Tickets for the theatre … usually … by my father .

A) Is/booked. B) Are/book. C) Are/booked. D) Is/books. E) Book .

7. Their letter … yesterday .

A) Were received. B) Are received. C) Received. D) Was received .

E) Is received .

8. The offer … tomorrow .

A) Will discuss. B) Shall discuss. C) Will be discuss. D) Will be discussed .

E) Shall be discussed

9. The price problem … by them yesterday .

A) Settled B) Settle. C) Were settled. D) Is settled. E) Was settled .

10. He … often … on business abroad .

A) Sends. B) Sent. C) Is sent. D) Were sent. E) Was sent .

11. The porter will … your luggage to your room .

A) Be brought. B) Bring. C) Brings. D) Brought. E) Bringing .

12.How many new schools...this year?

A) Were built. B) Have built. C) Built. D) Have been built. E) Was built .

13. American's first college, Harvard,… in Massachusetts in 1639 .

A) Is being founded. B) Had been founded. C) Was founded. D) Is founded .

E) Will be founded .

14. The play... several times last century .

A) Was staged. B) Staged. C) Has been staged. D) Has staged .

E) Had staged .

15. Application forms that... cannot be accepted .

A) Didn't sign. B) Wasn't signed. C) Haven't signed. D) Haven't been sign .

E) Haven't been signed .

16. The students … on English at the end of the term .

A) Will tested. B) Will be tested. C) Will test. D) Will have been tested .

E) Is tested .

17. The story of the first Thanksgiving holiday … among the Americans .

A) Is well-known. B) Have been well-known. C) Would have been well-known .

D) Are well-known. E) Were well-known .

18. The goods … next week .

A) Can deliver. B) Can to deliver. C) Can be deliver. D) Can be delivered .

E) Can to be delivered .

19. The defects … yesterday .

A) Aren't eliminated. B) Haven't been eliminated. C) Not were eliminated .

D) Won't be eliminated. E) Weren't eliminated .

20. When I phoned them the matter … yet .

A) Have not been settled. B) Had not settled. C) Had not been settled .

D) Had been not settled. E) Has not been settled .

2. Test on Modal Verbs

1. Put in the necessary form of the Infinitive in the following sentences. Do it in a written form .

1. Nobody answered the phone. They must ______ out. (go)

2. The line is busy. He must _____ the phone. (use)

3. You made a long distance call. It must ____ expensive. (be)

4. I need more money. I should ____ my job. (change)

5. I got the wrong number. I may ___ incorrectly. (dial)

2. Translate sentences into English, using the necessary Modal Verbs. Do it in a written form .

1. Можно посмотреть финансовый отчет?

2. Платить сейчас?

3. Вы можете заплатить позже .

4. Тебе не следует так много есть .

5. Эта вещь может быть очень ценной .

3. Translate sentences into English, using the Future Simple Tense. Do it in a written form .

1. Оплата будет произведена путём открытия аккредитива .

2. Он собирается установить контакты с поставщиками .

3. Я собираюсь обсудить с Вами цену товара .

4. Как будет производиться оплата?

5. Я подготовлю письма .

4. Choose the necessary form of Modal Verbs. Do it in a written form .

1. We arrived so early so we... wait .

2. At work today my boss told me that I... stop sleeping .

3. Who... do the shopping?

4. A gentleman... be honest in his actions .

5. He... to have been more tactful .

3. Test on Conditional sentences

1. Open the brackets and make Conditional sentences of type II. Do it in a written form

a) If John (to want) the advice, he (to ask) you .

b) If she (to find out) the truth, she (to be) very happy .

c) If you (not to agree) with me, I (to go) to the director .

d) I (to visit) him in the hospital, if I (to know) about his illness .

2. Complete the sentences using Conditionals of type II or III. Do it in a written form

a) Frank ate too many sweets, so he felt sick. If …

b) I’m not a millionaire. I will not buy my wife a palace. If …

c) His house didn’t burn down. The firemen came at once. If …

d) The travelers lost their way. It was dark. If …

3. Open the brackets using the Second or Third Conditionals. Do it in a written form

a) If she (not to hear) the news, she wouldn’t have gone there .

b) If the train (to be) less crowded, we would be more comfortable .

c) If my friend (to phone) now, I (not to feel) so lonely .

d) If he (to check) oil before driving, he (not to have) problems with the car .

4. Write the translation of the following sentences

а) Если бы погода была хорошей вчера, мы бы пошли на прогулку .

b) Если бы мы увидели их завтра, мы бы отдали им ключи .

с) Если бы я встретил ее раньше, я бы не женился на ней .

d) Ты позвонишь мне, если будут какие-нибудь проблемы?

4. Test on Non-finite forms of the verb and their Constructions .

1. Write the translation of the sentences, paying special attention to the

function of the Participle in the sentence:

1. The boy playing in the garden is my sister’s son. 2. He asked her to go on with her story, promising not to interrupt her again. 3. Receiving no letters from her father, she called him. 4. He left the office at three o’clock, saying he would be back at five. 5. She stood leaning against the wall. 6. He lay on the sofa reading a book. 7 .

Seeing her he raised his hat. 8. Having signed the letter the manager asked the secretary to send it off at once. 9. Having lived in that town all his life, he knew it very well. 10. Having arranged everything, he went home on the 10.30 train. 11 .

Being checked with great care, the report didn’t contain any errors. 12. Being told of his arrival, I went to see him. 13. Having been advised by the doctor to go to the south, she decided to spend her holiday in Sochi. 14. A person bringing good news is always welcome .

2. Open the brackets, using Participle I or Participle II. Do it in a written form .

1. I must have the mixer (fixing, fixed). 2. I don't find this story (amusing, amused) .

3. My room is in a mess: I really must get it (tidying, tidied) up .

4. I would stay at home after such a (tiring, tired) day. 5. Uncle Frank has a gentle old horse (naming, named) Pete on his farm. 6. Can you smell something (burning, burned)? 7. He opened the letter with (shaking, shaken) fingers. 8. She had rather a (pleasing, pleased) look on her face. 9. Deeply (shocking, shocked) I left them .

10. When (answering, answered) your question yesterday I forgot this fact .

11. He walked along the road with his collar (turning, turned) up, hands in pockets .

12. I didn't enjoy the party because I was (boring, bored) there. 13. Why not throw away the (breaking, broken) umbrella we are not likely to repair it. 14. She didn't pay any attention to the (ringing, rung) telephone. 15. Don't you think your hair needs (cutting, cut)? 16. Can you think of the name of an animal (beginning, begun) with "B"?

3. Write the particle “to” before the Infinitive where necessary .

1. I want … go for a walk but I cannot … do it, because I have no time .

2. I asked him … tell about this film in detail .

3. Let him … read this book as long as he wants .

4. My parents were the first … meet us .

5. He invited his friends … celebrate together his birthday .

6. Why did they make you … do such things?

7. You may … when you like .

8. He watched the old lady … do slowly along the street/

9. My friend could … do that work quite well .

10. You had better not … do it .

4. Define the function of the Infinitive. Do it in writing

1. It is necessary to solve this problem .

2. He came here to take this book .

3. Her aim is to tell the truth about this event .

4. To write this letter is absolutely necessary .

5. He was the first to understand me .

6. I am too busy to go there and help you even if you ask me about it .

7. I told them not to wait for me .

8. You ought to write him a letter .

9. I don’t want to be sitting in the room .

10. We went there early to see a famous actor .

Вопросы к экзаменам Examination tasks 1 Read and translate the professionally-oriented text (Volume 1500 p.s.) 2 Answer the questions about the text .

3 Do the tasks given in the grammar card .

Примечание: В экзаменационном материале 25-30 билетов. К каждому билету имеется приложение соответствующее номеру билета, которое содержит профессионально-ориентированный текст для чтения и перевода со словарем, вопросы к тексту, карточку с заданиями по изученному грамматическому материалу .






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