Английский язык для бизнесмена. Антонов О. И. Английский язык для бизнесмена
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34 could do the same service for any company. So they are not in the line. Peggy It seems to be rather complicated. Jaff It only seems so. I think the chart should help. Peggy Oh, sure. But, Jaff, would you explain me what span of control is? Jaff Oh, span of control refers to the number of people whom one managers directly. Peggy Can you give me an example? Jaff Well. The President of our company directly managers the Vice President of Production, the Vice President of Marketing and the Comptroller. Thus, his span of control includes three people. Peggy Yes, now I see. Thank you for your help. Jaff Not t all. Why don't we go to the coffee stall and have a snack together? Active Vocabulary organizational chart – организационная схема line position – линейная должность staff position – штабная должность immediate superior – непосредственный начальник immediate subordinate – непосредственный подчиненный line chain of command – линейная структура подчинения to report - зд. сообщить credit department – кредитный отдел span of control – сфера непосредственного подчинения Vice-president of production - вице-президент по производству vice-president of marketing – вице-президент по сбыту comptroller - главный финансист Vocabulary Exercises Exercise 1. Give affirmative and negative answers to the questions. 35 M o d e l: Have you examined the organizational structure of the company yet? Yes, I have already examined it. No, I haven’t examined it yet. 1. Have you reported to the comptroller yet? 2. Have you settled this problem with the manager yet? 3. Have you learned line and staff positions of the company yet? 4. Have, you got acquainted with your immediate superior yet? 5.Have you heard about his spanof control yet? 6. Have you met your immediate subordinates yet? 7. Have you passed your report to the credit department yet? Exercise 2. Change the sentences according to the model Model: A staff employee doesn't give orders. A staff employee doesn't receive orders. A staff employee neither gives, nor receives orders. 1. He isn't a Comptroller. He isn't a sales manager. 2. The head of the credit department doesn't advise the President. The head of the credit department doesn't report to comptroller. 3. He doesn't want to hold a position of vice-president of marketing. He doesn't want to hold a position of general manager. 4. A credit department doesn't have direct authority over a line department. A personnel department doesn't have direct authority over a line department. 5. I don’t want to talk with the Boss. I don’t want to talk with the Controller. 6. She doesn’t like to give orders. She doesn’t like to receive orders. 7. Jecky doesn’t want to attend annual meeting of shareholders. Susan doesn’t want to attend annual meeting of shareholders too. Exercise 3. Answer the questions. What is your relationship with your immediate superior? What position in your company do you want to hold? Do you want to be a sales-manager or a vice president of marketing? Give your reasons. 36 4. Over what positions do you have direct authority in your company? 5. What do you like more: to give orders or to receive orders? 6. Do you want to work in a staff department or in a line department? Give your reasons. Exercise 4. Have a look at the organizational chart of the company.  What line and staff positions can you discern? Speak about the organizational structure of this enterprise. Exercise 5. Translate into English. Мои взаимоотношения с начальником очень хорошие. Мой друг занимает должность главного финансиста. Я не знаком с организационной структурой нашего предприятия. Он больше любит отдавать приказания, чем получать их. Я предпочитаю работать в линейном отделе. Штабные отделы не связаны с конечным продуктом. Структура нашего предприятия сложна. Я больше подхожу к штабной должности, чем к линейной. Мой непосредственный начальник очень пунктуален. B сферу моего непосредственного подчинения входят три руководителя групп. Главный финансист имеет очень большую ответственность. 37 12. Я уволю моего непосредственного подчиненного. Он ленив. Grammar Exercises Exercise 1 Transfer the sentences from Active into Passive. Model: The manager examines organizational structure of the firm. Organizational structure of the firm is examined by the manager. 1. Vice-president gives orders to his employees. 2. I receive orders from the sales-manager. 3. My friend holds a position of general manager. 4. Personnel office receives resumes from prospective candidates. 5. Staff departments do different services to line departments. 6. He takes the orders and fulfils the task very quickly usually. Model: My friend is examining the organizational chart. The organizational chart is being examined by my friend. 1. I am sending my annual report to my immediate superior. 2. The foreman is firing his immediate subordinate. 3. Comptroller is giving the orders to his employees. 4. We are changing the organizational structure of our company. 5. The board of directors is enlarging the staff of the company.; Model: I have invested my money in real estate. My money has been invested in real estate. 1. We have considered advantages and disadvantages of partnership. 2. 1 have bought the shares of IBM company. 3. This business has involved big financial resources. 4. We have elected the board of directors. 5. The board of directors have chosen the company officers. LESSON 6 ACCOUNTING Text Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firms financial condition. Accounting records give a very Important data. It is used by management, stockholders, creditors, independent analysts, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms орегаting efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm. Active Vocabulary accounting- бухгалтерский учет record- документ, запись, протокол to record- записывать, регистрировать to measure- измерять transaction сделка, банковская операция firm’s financial condition- финансовое положение фирмы 39 to provide data- обеспечивать данными creditor- кредитор independent- независимый income statement- отчет о доходах balance sheet- балансовый отчет to receive- получать to spend- тратить ratio analysis- анализ коэффициентов profitability- прибыльность Return on Investment Ratio- коэффициент возвращения инвестиций efficiency- эффективность, производительность to evaluate- оценивать value- ценность, стоимость ownership- собственность overall financial structure- полная финансовая структура Comprehension Questions 1. What is the purpose of accounting? 2. Who uses the data provided by accounting firms? 3. What are the two types of records which most businesses prepare? 4. What can you know analyzing the income statement and balance sheet of a company? 5. What is the purpose of the ratio analysis? 6. What categories of ratios in finance do you know? Vocabulary Practice Exercise 1. Choose the necessary word and put it in sentence. 1. An accounting helps… the activity I of a business. I 1 to profit 2. do you know the effect of your last… I of financial condition of the firm? I 2 profit 3. Accounting records provide … for I stock-holders, independent analysts. I 3 efficiency 4. The second type of ratio helps the I company … its current financial position. I 4 ownership 5. … is one the two main records which I most of the businesses prepare regularly. I 5 to evaluate 40 40 6. The... of the company includes real I estate in California. I 6 transaction 7.I am sure of the... of this transaction. I 7 data 8. Our company's current... is very high. I 8 income 9. They... from the association with that I statement corporation. I 9 to measure Dialogue (Peter and Karen work in a large company. They are having dinner in the company cafe). Peter Hi, Karen. Glad to meet you. You looked very busy this morning. There were so many statements on your table. Karen Oh, Peter. This is the end of the year. The accounting department is very busy. Peter I know. We are all very busy, totaling accounts. But I've already turned in the report on my department. Karen Good. Peter So, how's business. Karen I don't know everything. I am busy with some records and statements. I don't have the whole picture. But I think the company is doing very well. Peter I am sure of it. We have to keep our creditors and investors happy. Karen Well, the balance sheet and profit and loss statement are ready. It is the end of the fiscal year. So everybody can check out the assets and liabilities, net worth and profit position of the company in the financial statements. Peter Do you work with the pay checks? Karen Why are you asking? Peter I thought you could explain me the big difference between my gross pay and my net take-home pay. Karen The explanation takes only one word-taxes. Actually the salaries are done through the computer. Peter Really? Karen Sure, We can’t handle any volume in a large company without computers. Peter You are right. Thank you for very interesting information. Karen Oh, its my pleasure. Let’ s go to get some dessert. 41 Active Vocabulary accounting department- бухгалтерский отдел to total accounts- суммировать счета to turn in the report- сдать отчет creditor- кредитор investor- инвеститор profit and loss statement- отчет по прибыли и убыткам assets and liabilities- актив и пассив net worth- а) стоимость имущества за вычетом обязательств б) собственный капитал предприятия a financial statement- финансовый отчет a pay check- платежный чек gross- валовой, брутто gross pay- плата с вычетами net- чистый, нетто net pay- плата без вычетов tax- налог salary- зарплата fiscal year- фискальный (бюджетный) год Vocabulary Exercises Exercise 1 Have a look at the structure. Can you turn in the report in time? No, I cant turn in the report but I could when I worked in the other department. Can they check the assets and liabilities? Can you keep the investors and creditors happy? Can you explain the difference between gross pay and net take-home pay? Can he compute the taxes? Can we prepare profit and loss statement? Can the company pay the salaries in time? Can I operate the computer? Exercise 2. Imagine that you work as an accountant in a big enterprise. Answer the following questions. Do you total the accounts at the end of the fiscal year? What are your usual activities at the end of the fiscal year? When do you prepare a financial statement? Why should you have more assets then liabilities? 42 5. Does the accounting department work on taxes? 6. What is the difference between your gross salary and net salary? 7. Is the difference between gross salary and net salary big in this country? What does this difference depend on? Exercise 3. Make up the dialogue about accounting: a) between an experienced accountant and a university graduate who has just begun to work as an accountant; b) you are an employer and you want to hire an accountant, .find out if he (she) is experienced enough in accounting. Exercise 4. Translate from Russian into English. 1. Бухгалтерский учет представляет данные для кредиторов и вкладчиков. 2. Они готовят отчет о доходах и балансовый отчет в конце финансового года. 3. Мы определяем эффективность производства с помощью анализа коэффициентов. 4. Недвижимость является собственностью корпораций. 5. Мы проверим актив и пассив и определим стоимость имущества за вычетом обязательств. 6. Мы платим большие налоги. 7. Сколько ты получаешь без вычетов? Grammar Exercises Exercise 1. Make the sentences negative. Model: I worked as an accountant in a big corporation. I didn't work as an accountant in a big corporation. 1. An accounting department reported on the effects of the transactions. 2. They studied carefully income statement and balance sheet. 3. We used ratio analysis to determine the firms operating efficiency. 4. The accountants checked the assets and liabilities. 5. The accounting department provided data for the management. Exercise 2. Put up for questions of different types to each sentence (general, special, disjunctive, alternative). Model: The accounting department regularly prepared the income statement and balance sheet. 1. Did the accounting department regularly prepare the income statement and balance sheet? 2. What did the accounting department regularly prepare? 43 LESSON CORPORATE INANCE 3. The accounting department regularly prepared the income statement and balance sheet, didn’t it? 4. Did the accounting department prepare the income statement or a financial statement? 1. The board of directors checked out assets, liabilities and net worth. 2. He worked as a Comptroller of the company for two years. 3. The applicants sent their resumes and letters of interest. 4. She used to do books in a big company. 5. Some governmental corporations issued stock certificate. |