ответы английский. Методические рекомендации для преподавателя к учебнику английский язык экономика и финансы environment часть 3

Название	Методические рекомендации для преподавателя к учебнику английский язык экономика и финансы environment часть 3
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5.5.8 a. What do the following abbreviations stand for?

SEC - (Securities and Exchange Commission)

Ltd - (Limited / with Limited Liability)

A = L + C - (Assets = Liabilities + Capital)

COGS - (cost of goods sold)

SG&A - (selling, general and administrative expenses)

EBITDA - (earnings before interest, tax, depreciation and amortization)

EBIT - (earnings before interest and tax)

GAAP - (Generally Accepted Accounting Principles)

IFRS - (International Financial Reporting Standards)

SAP - (Statutory Accounting Principles) (in Insurance)

A/c - (account)

ACCA - (Association of Certified and Corporate Accountants, USA); (Association of Chartered Certified Accountants, UK)

Acct - (account, accountant)

A/cs. Pay - (accounts payable)

A/cs. Rec - (accounts receivable)

Aud - (audit, auditor)

Bal - (balance sheet)

B/p - (bills payable)

B/r - (bills receivable)

Int - (interest)

IOU - (I owe you)

MU - (monetary unit)

O/H - (overheads)

PFD - (preferred stock)

P/L (profit and loss)

PPD - (prepaid)

SE (2) - (Stock exchange; shareholders’ equity)
3.6 DIALOGUE 1

Task 2. Say it in English:

общественный (независимый) бухгалтер – a public accountant
бухгалтер компании, штатный бухгалтер – a private accountant
аудиторский отдел – the Audit division
составлять финансовые отчеты – to compile financial statements
основываться на общепризнанных принципах бухгалтерского учета – to base on GAAP
финансовые неточности – material misstatements
финансовое положение (состояние), финансовая позиция компании – the financial standing of the company
уплачивать сборы; налоги; пошлины; платить за услуги – to pay one’s dues
бухгалтер; счетовод (уничижительное наименование бухгалтеров) – a bean-counter

Task 3. Use Supporting Materials to continue the dialogue about jobs in accounting and auditing. Make use of helpful phrases from the dialogue above.

Supporting Materials

b. Match the two parts of sentences below to find out what different types of accountants do.

1.	Bookkeepers	A	check the complete accounts before they are presented to the external auditors and make sure that the management has sufficient control over what is going on in the company
2.	Management accountants	B	record transactions in purchase ledgers and sales ledgers
3.	Internal auditors	C	have to verify that a company’s published financial statements give a true and fair view of its profit, its assets and liabilities
4.	External auditors	D	calculate how much tax an individual or a company should pay – or try to reduce this figure
5.	Cost accountants	E	analyse the sales figures from different departments and make decisions about their future activity
6.	Tax accountants	F	work out the real cost of every item the company makes which means finding a way to allocate all the overheads to different products

1.	2.	3.	4.	5.	6.
B	E	A	C	F	D

DIALOGUE 2

Task 2. Indicate whether each of the following statements is true (T) or false (F):

F	1.	Only individual citizens, not businesses, pay income taxes in the United States.
T	2.	Many larger corporations in the United States pay more than 50 percent of their net income to federal and state governments in the form of income taxes.
F	3.	No form of organization or method of handling transactions can give a tax advantage.
T	4.	A corporation enjoys certain nontax advantages over individual proprietorships or partnerships, such as limited liability, continuity of existence, and ease of raising capital.
T	5.	The owners of individual proprietorships and partnerships show the income from their businesses on their individual tax returns.
F	6.	In a progressive income tax, all earnings are taxed at the same percentage rate.
F	7.	Corporations may claim a tax deduction for the dividends they pay out to stockholders.
F	8.	There is no tax advantage available to a small-business type of corporation.

Task 3. Say it in English:

налоговый учет – tax accounting
подсчитывать чью-либо задолженность по налоговым платежам – to compute one’s tax liability
обложение налогами и взимание налогов – the imposition and collection of taxes
бланк налоговой декларации – a tax-return form
облагать налогом, взимать налог – to levy / to impose taxes
вычитать все положенные по закону удержания – to subtract all legal deductions
валовая прибыль – gross income / gross profit / gross margin
положения (оговорки) в налоговом законодательстве – provisions in the tax laws
предлагать альтернативные методы проведения специфических операций и учетных процедур – to offer alternative methods for handling particular transactions or accounting procedures
иметь результатом либо сумму, сэкономленную за счет уменьшения налоговых платежей, либо отсрочку задолженности по налоговым платежам – to result in either a tax saving or a postponement of the tax liability
самостоятельный хозяйствующий субъект – an individual entity
оценивать необлагаемые налогом позиции компании – to evaluate nontax features
непрерывность существования и легкость получения капитала - continuity of existence and the ease of raising capital
получать капитал от продажи акций - to raise capital by selling shares
платить ставку прогрессивного подоходного налога для физических лиц с их дохода от предпринимательской деятельности – to pay the progressive income tax rate for individuals on their business income
уплата процентов по закладной (на недвижимое имущество) - interest payments on mortgages
устранять или уменьшать двойной налог – to eliminate or reduce the double tax
получить налоговый вычет на сумму полученных дивидендов - to receive a dividend exemption
корпорация имеет статус юридического лица – a corporation has status as a legal entity; the corporation enjoys legal status as an individual entity
относить окончательную или оцененную задолженность по налоговым платежам на счет расходов по подоходным налогам и вычитать в отчете о прибылях и убытках – to charge the final or estimated tax liability to the income-taxes expense account and to deduct on the income statement
отражать по кредиту счета – to credit the liability to the estimated-income-taxes payable account

Task 4. Use Supporting Materials to continue the dialogue about tax accounting. Make use of helpful phrases from the dialogue above.

Supporting Materials
Say it in English:

добиваться режима долгосрочного прироста капитала (прироста капитальной стоимости) – to obtain long-term capital-gains treatment
получить льготный налоговый режим – to get preferential tax treatment
учет износа (учет амортизации) - accounting for depreciation / depreciation accounting
отсрочка двойного налогообложения – the deferral or postponement of double taxation
дробление дохода (в целях снижения налоговых платежей) – income splitting
поощрять (стимулировать) дополнительные выплаты – to encourage fringe benefits
допускать отсроченные выплаты налогов – to allow deferred tax payments
метод уменьшения остатка – the declining-balance method
первое поступление - первый отпуск (ФИФО); учет по методу ФИФО – FIFO (first-in, first-out)
последнее поступление - первый отпуск (ЛИФО); учет по методу ЛИФО – LIFO (last-in, first-out)
с точки зрения обложения налогом – from a tax standpoint
на основе платежей в рассрочку – on the installment basis
истощимые активы (в процессе добычи, эксплуатации, обычно-природные ресурсы) – depletive assets
допускать вычеты (удержания) из валовой прибыли – to allow a deduction on the gross income / gross profit / gross margin

3.9 GRAMMAR BACK UP
The Infinitive, Past Participle and the “-ing” form

(Revision)

Exercise 3.9.1

Choose the correct form of the Verbals.

Figures (appearing/appeared) in the balance sheet represent the historical value of the stock of assets available to the firm (to generate/generating) sales and profits. Because the value of assets is (base/based) on original purchase price they tend to understate the real value of these assets if they had to be (replacing/replaced). In high inflationary periods, the cost of replacing (existing/existed) assets is relatively high. As a result, by (understating/having understated) the value of these assets, the returns on these assets become (overstating/overstated). Attempts have been made (state/to state) assets on a replacement basis, but accountants have been unable to resolve this problem to everyone’s satisfaction.

Generally (spoken/speaking), however, the balance sheet is a statement of assets, liabilities, and stockholders’ equity. As of a certain date, the left side on this statement shows a breakdown of current assets in the form of cash and other assets that (constituting/constitute) the working capital of the firm. Fixed assets are mainly long-term investments, including plant and equipment.

The right side of the balance sheet shows current liabilities, (consisting/consisted) of accounts payable, notes payable, and other short-term liabilities. From this point on you find long-term debt, which has a maturity date of over 1 year. This part of the balance sheet may also include the capitalized value of financial leases. After you (deduct/deducted) the liabilities from the assets, the (remaining/remained) value is the net worth of the firm. The components of net worth include the par value of common stock outstanding⁷, paid-in capital surplus⁸, and retained earnings (being accumulated/accumulated) from previous profits generated by the firm after the deduction of dividend payments. If the firm were (liquidated/liquidating) and all creditors’ claims (paid off/paying off), the net worth is what would be (left/leave) over for distribution to the stockholders.

By (deducting/deduct) current liabilities from current assets, you can find out something about the liquidity of the firm, and by matching profits against the assets invested in the firm, you can gain some idea of how effectively the firm has utilized assets to generate profits.

Exercise 3.9.2

Open the brackets, putting the verbs in the correct forms. Make use of the table above.

You can find out this bank’s phone number by looking (look) in the directory.
Last year our company attempted to take over (take over) its nearest competitor.
The growth in multinational corporations manufacturing and trading (to manufacture and trade) on a worldwide basis has led to the growth in the overseas operations of major banks over the last twenty years.
As is known, a bank’s size is a significant factor in determining (determine) how banks are organized.
One of the most important functions of a central bank is to accept responsibility for advising (advise) the government.
Earning (Earn) profits cannot be the responsibility of business, because its main exercise is to create organizations with a real commitment to the community.
The Anti-Monopoly Minister was accused of being inefficient (to be inefficient) because he discourages original ideas and postpones decision-making.
Increasing / To increase / Having increased (Increase) its range of services to private individuals, our bank is installing (install) and is continuing to develop its own electronic transaction card system.
Hoping (Hope) to restore investor confidence, the US administration has adopted a law tightening (tighten) regulation of companies’ financial reporting.
Deposits, payments and credits are the basis of the services offered (to offer) by banks.
The services make it possible for banks to generate profits and achieve their operating (to operate) aims.
The necessary information is provided (to provide) by the profit and loss account for the period in question.
A bank's accounting (to account) systems are designed (to design) to record and present the many transactions that take place every day.
A bank should have retained (to retain) profits in the business for future operations.

Exercise 3.9.3

Do it in Russian

Устав от борьбы за контроль над компанией, в которой конкуренты использовали доверенности на голосование на общем собрании, они сдались. Tired of proxy fights (an attempt to gain control of a company by persuading existing shareholders to vote into office a new team of directors, voting by proxies), they gave in.
Я не знал, что, владея акциями компании, я буду ее совладельцем. I didn’t know that owning shares of the company I’ll be its co-owner.
Мужчина с портфелем ручной работы вон там – это посредник, представляющий компанию-конкурента. A amn with a hand-made suit-case over there is a middleman, representing a rival company.
Какие проблемы обычно ассоциируются с дефицитом платежного баланса? What problems are usually connected with an unfavorable balance of payments? What are the problems commonly associated with deficits in an unfavorable balance of payments?
Импортированное оборудование составило почти одну четвертую часть всего машинного оборудования проданного в стране. Imported equipment amounted to nearly a quarter (one-fourth) of the total sold in the country.
Судя по тому, что было только что упомянуто, производители могут покрыть кое-какие свои производственные издержки с помощью предоставленной субсидии. Judging by what has just been mentioned, manufacturers may cover some of their production costs with the help of subsidy.
Не зная полного адреса бенефициара, агент не смог послать письмо. Not knowing beneficiary’s full address, the agent could.t have sent a letter.
Контракт содержит статью, предусматривающую, что все споры, время от времени возникающие по нему (по контракту), должны передаваться в арбитраж. The contract includes an article providing that all the disputes from time to time arising on it (the contract) mustl be submitted to arbitration.
Зная, что уровень продаж начал снижаться, мы предложили бартерную сделку. Knowing that sales began to decline, we suggested a barter deal.
Бесполезно вкладывать средства в это предприятие. Я получил внутреннюю закрытую информацию: им угрожает недружественное поглощение. It is useless to invest in this venture. I’ve got insider information that there is a risk of hostile takeover.
Так как эти запчасти не продаются по текущей цене, они всегда пользуются спросом. These spare parts not being sold at the current price, they are always in high demand.
Потребовав, чтобы платеж был осуществлен безотзывным ак-кредитивом, они также настояли, чтобы партнеры подтвердили его через Лондонский банк. Demanding that payment should be made by an irrevocable letter of payment, they also insisted on their partners to confirm it through the London bank.
Пытаясь ограничить предложение и контролировать цену на конкретный товар, картели регулярно собираются, чтобы решить, сколько товара продавать и сколько брать за свой продукт. Trying to limit the supply and control the price of a particular item, members of cartels meet regularly to decide how much to sell and how much to charge for their product
Называя по буквам слово, когда я говорю по телефону с человеком, говорящим по-английски, я всегда пользуюсь официальным алфавитным кодом министерства почт Великобритании. Spelling a word when I'm talking on the phone with a man speaking English, I always use official alphabetical code of the UK Ministry of postal services.
Проценты по депозиту выплачиваются по ставке, определяемой банковской базовой ставкой. The rate of interest paid on a deposit is defined by the Bank base rate.
Секретарь, печатавшая письмо, работала, не говоря никому ни слова. The secretary, typing the letter, was working without telling anybody a word.
Секретарь, печатавшая письмо для своего шефа вчера, считает, что оно очень важное для поставщиков. The secretary, who typed the letter for her boss yesterday, considers this letter to be very important for the suppliers.
Упомянутая цена была на 5% ниже, чем та, которую платили по предыдущему контракту. The price mentioned was 5 % lower than that paid on the previous contract.
Введя налог, которым облагаются ввозимые в страну товары на основе их стоимости или количества, страна уменьшила объем импорта и таким образом скорректировала дефицит платежного баланса. Imposing a tax, levied on goods imported into the country on the basis of their value or quantity, the country reduced the imports and thus adjusted the unfavourable balance of payments.
Покупатели согласились оплатить сумму счета-фактуры против представленных документов, не отклонив заказ. Buyers agreed to pay the invoice against the documents.
Получив чрезвычайно высокие прибыли, компания испытывала трудности, т.к. ее подозревали в инсайдерской торговле. Having received extremely high profits, the company had difficulties, as it was suspected of insider trading.
“Ты бы лучше привел в порядок свой личный бюджет, чем жить постоянно в долг,“- посоветовал Г. Грант Питеру. You’d better adjust your personal budget rather than be always in the red – HG advised Peter.

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