Обучение грамматическим основам чтения специального текста. англ книги. Практикум Обучение грамматическим основам чтения специального текста
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Text AПрочтите следующую информацию и запишите на полях основные термины, связанные с тематикой текста. OUTPUT SUPPLY REVENUES, COSTS, AND PROFITS A firm’s revenue is the amount it earns by selling goods or services in a given period such as a year. The firm’s costs are the expenses incurred in producing goods or services during the period. Profits are the excess of revenues over costs. Thus we can write
Although these ideas are simple, in practice the calculation of revenues, costs, and profits for a large business is complicated. Otherwise we would not need so many accountants. We begin with a simple example. Rent-a-Person is a firm that hires people whom it then rents out to other firms that need temporary workers. Rent-a-Person charges £10 per hour per worker but pays its workers only £7 per hour. During 1987 it rented 100 000 hours of labour. Business expenses, including leasing an office, buying advertising space, and paying telephone bills, came to £200 000. Figure 5 shows the income statement or profit-and-loss account for 1987. Profits or net income before taxes were £100 000. Taxes to central government (corporation tax) plus taxes to local government (rates assessed on some of the property the firm owned) came to £25 000. Rent-a-Person’s after-tax profits in 1987 were £75 000. Now we can discuss some of the complications in calculating profits. OUTSTANDING BILLS People do not always pay their bills immediately. At the end of 1987, Rent-a-Person has not been paid for all the workers it hired out during the year. On the other hand, it hasn’t paid its telephone bill for December. From an economic viewpoint, the right definition of revenues and costs relates to the activities carried out during the year whether or not payments have yet been made.
This distinction between economic revenues and costs and actual receipts and payments raises the important concept of cash flow. A firm’s cash flow is the net amount of money actually received during the period. Profitable firms may still have a poor cash flow, for example when customers are slow to pay their bills. Part of the problem of running a business is that cash flow at the beginning is bound to be slow. Set up costs must be incurred before revenues start to flow in. That is why firms need financial capital to start the business. If the business prospers, revenues will build up and eventually there will be a healthy cash inflow. CAPITAL AND DEPRECIATION Physical capital is the machinery, equipment, and buildings used in production. Rent-a-Person owns little physical capital. Instead, it rents office space, typewriters, and desks. In practice, businesses frequently buy physical capital. Economists use ‘capital’ to denote goods not entirely used up in the production process during the period. Buildings and lorries are capital because they can be used again in the next year. Electricity is not a capital good because it is used up entirely during the period. Economists also use the terms ‘durable goods’ or ‘physical assets’ to describe capital goods. How should the cost of a capital good such as typewriters be treated in calculating profits and costs? The essential idea is that it is the cost of using rather than buying a piece of capital equipment that should be treated as part of the firm’s costs within the year. If Rent-a-Person leases all its capital equipment, its costs include merely the rentals paid in leasing capital goods. Suppose however that Rent-a-Person buys eight typewriters at the beginning of the year for £1000 each. It should not count £8000 as the cost of typewriters in calculating costs and profits for that year. Rather the cost should be calculated as the reduction in the value of the typewriters over the year. Suppose the wear-and-tear on the typewriters over the year has reduced their value from £1000 to £700 each. The economic cost of the use of eight typewriters over the year is £2400 (8 £300). This amount of depreciation is the cost during the year. Depreciation is the loss in value resulting from the use of machinery during the period. The cost during the period of using a capital good is the depreciation or loss of value of that good, not its purchase price. The existence of depreciation again leads to a difference between economic profits and cash flow. When a capital good is first purchased there is a large cash outflow, much larger than the depreciation cost of using the good during the first year. Profits can be high but cash flow low. However, in subsequent years the firm makes no further cash outlay, having already paid for the capital goods, but must still calculate depreciation as an economic cost since the resale value of goods is reduced still further. Cash flow will now be higher than economic profit. The consequence of treating depreciation rather than purchase price as the true economic cost is thus to spread the initial cost over the life of the capital good; but that is not the reason for undertaking the calculation in this way. Rent-a-Person could always have sold its typewriters for £5600 after one year, restricting its costs to £2400. The fact that the firm chose to keep them for reuse in the next year indicates that the latter strategy is even more profitable. Hence the true economic cost of using the typewriters in the first year can be at most £2400. II. Exercises 1. Переведите текст на русский язык, используя словарь в конце урока. 2. Найдите в тексте ответы на поставленные вопросы и запишите их. 1) What is a firm’s revenue? 2) What are the firm’s costs? 3) What are the firm’s profits? 4) How can you calculate profits? 5) What is the difference between economic revenues and costs and actual receipts and payments? 6) When may profitable firms have a poor cash flow? 7) Why do firms need financial capital to start a business? 8) What goods are included into physical capital? 9) How should the cost of a capital good be treated in calculating profits and costs? 10)What is depreciation? 11)When is the firm’s cash flow higher than economic profit? 12)What is the best way of calculating the true economic cost of a capital good? 3. К выделенным жирным шрифтом словам в тексте подберите слова, противоположные по значению, из следующего списка: revenue, receipt, to hire, constant, outlay, consequence, previous, to incur expenses, to extend. 4. Найдите в тексте предложения, соответствующие по смыслу данным ниже, и запишите их в тетрадь. 1) Износ это снижение стоимости основного фонда в результате его использования в данный период времени. 2) Основной капитал это оборудование, не полностью использованное в производственном процессе за данный период времени. 3) При закупке основного капитала требуется большой расход наличности. 4) При подсчете прибылей и убытков учитывается фактическая деятельность фирмы в течение целого года, а не выплата и поступление наличных денег. 5) При ведении дела поток наличности вначале бывает незначительным. 6) Для того, чтобы начать дело, фирме нужен финансовый капитал, так как предстоят учредительские расходы. 7) После подсчета чистого дохода необходимо вычесть налоги, которые фирма платит государству. 8) Расходы предпринимателей включают арендную плату за помещение, покупку места для рекламы, оплату счетов за телефонные переговоры и зарплату служащих. 5. Образуйте существительные от данных глаголов. Проверьте их по тексту. Переведите их. to exist, to complicate, to pay, to rent, to restrict, to equip, to advertise, to depreciate, to indicate, to treat. 6. Образуйте наречия от данных прилагательных. Переведите их: simple, entire, temporary, immediate, actual, slow, financial, healthy, eventual, initial, subsequent. 7. Изложите краткое содержание текста А на английском языке в письменном виде. 8. Прочтите список ключевых слов к тексту В: income statement баланс, балансовый отчет proceed продолжать flow of money денежный поток trading operations коммерческие операции balance sheet баланс, балансовый отчет to list перечислять assets активы liabilities пассивы, обязательства to go through тщательно разобрать on the left слева cash наличность to owe быть должным customer клиент accounts receivable счета дебиторов, дебиторская задолженность inventories товарные запасы warehouse склад originally первоначально to be worth стоить to add up складывать on the right справа accounts payable счета кредиторов, кредиторская задолженность salary заработная плата mortgage закладная to negotiate совершать сделку insurance company страховая компания bank loan банковская ссуда shorter-term краткосрочный cash needs потребность в наличных деньгах debt долг net worth собственный капитал (предприятия) excess избыток to wonder интересоваться shareholder акционер take-over bid предложение о покупке контрольного пакета акций компании prospects перспективы growth рост proven record проверенная репутация to bid предлагать цену going concern функционирующее предприятие customer loyalty приверженность клиентуры intangibles нематериальные активы goodwill “цена” нематериальных активов фирмы, репутация фирмы 9. Прослушайте и постарайтесь понять текст В. 10. Напишите краткое изложение текста на русском языке. 11. Прочтите утверждения и выберите те, которые соответствуют содержанию текста Вх): 1) The income statement shows the flow of money during a given year. 2) The balance sheet lists the assets the firm owns and its liabilities. 3) The balance sheet gives us a picture of the firm during the whole time of its existence. 4) ‘Net worth’ of the firm is the excess of its assets over its liabilities. 5) Assets are what the firm owes and liabilities are what the firm owns. 6) Making a take-over bid you are buying not only the firm’s assets but also its goodwill. III. Vocabulary to Text A
IV. Test 1. Выберите из колонки справа по смыслу слова, пропущенные в предложениях.
2. Выберите существительные, которые по смыслу могут следовать за данными глаголами:
3. Выберите из приведенного списка термины, соответствующие данным определениям.
Unit 10 I. Information for study. Text A Прочитайте следующую информацию и запишите на полях основные термины, связанные с тематикой текста. DECISION MAKING IN BUSINESS Businesses are DECISION MAKING units. The decisions that they make might include: what to produce; where to locate the premises; what method of production to use; what price should be charged; what wages should be paid; and many others. Why do businesses make decisions? In each case above there are a number of choices a firm may make. For example, the choice might be to locate a new warehouse in Exeter, Plymouth or Torquay. This is an example of a strategic decisionbecause it can affect the profitability and survival of the business. Many of the day-to-day decisions taking by business are called tactical decisions. An example might be when and how much stock to order or the setting of sales targets. These short term control decisions are often repeated on a regular basis. A business may also make longer term control decisions, such as planning to employ extra workers in future to take changes in the economy into account. Decisions made by firms often involve some risk. Strategic decisions are likely to involve the most risk. For example, the decision to sell a new product in a foreign country involves great risk as there are many factors that can affect its success. Owners, managers and employees are involved in business activity. They will all make some decisions, although not of equal importance. Major decisions, such as the location of a new plant, will be maid by the owners. Less important decisions, such as the amount of time spent waiting for a delivery before making an enquiry, are likely to be maid by employees. The size of the business can affect who makes decisions. In a small firm the owner will make most of the decisions because he or she is the person in control. Some decisions might be delegated if the owner trusts the employees. As a small firm expands, the owner might employ a manager to help run the business and take some responsibility for decision making. In very large businesses decisions are made at many different levels, by different people. Decisions are often classified into three types. Policy decisions. These are decisions about the general direction and overall policy of the business. They might be the decision to buy another company, the closure of a plant making a loss, or whether or not to launch a new product. These decisions are the responsibility of the board of the directors, who control the business on behalf of the shareholders. In small firms policy decisions are made by the owner, although such decisions are likely to be smaller, such as the opening hours of a local DIY store. Management decisions. Management decisions or executive decisions determine how policy decisions are carried out. An example of such a decision might be deciding the best way to close a loss making branch. For example, should it be closed immediately, gradually, over period of time? Should the closure be negotiated or enforced? Could a management buy-out be considered? Management decisions should ensure that the policy decisions are carried out as efficiently as possible according to the general objectives of the company. Some management decisions might be taken by directors since some directors are also managers in the business. Administrative decisions. Administrators are often office staff or supervisors, they act according to general company policy and under the direction of management. They will have responsibility for a number of tasks. These may require lower level decisions to be made such as the amount of time allocated to specific tasks or the choice of equipment. It is sometimes argued that the performance of employees can be improved be letting them become involved in decision making. This is said to improve motivation. A business makes decisions in order to achieve objectives. For example, it might decide to launch a new product in order to diversify. Decisions are made at all levels in a business and it is useful to have a flexible process which can be followed by all involved. Figure 6 shows the stages in the decision making process.
II. Exercises 1.Переведите текст на русский язык, используя словарь в конце урока. 2.Найдите в тексте ответы на поставленные вопросы и запишите их. 1) Why do businesses make decisions? 2) What is the difference between strategic and tactical decisions? 3) Who makes major decisions in business? 4) What kind of decisions are usually made by employees? 5) What kind of decisions are called policy decisions? 6) Give an example of a management decision. By whom is it taken? 7) Who may take administrative decisions? 8) Enumerate the stages of the decision making process. 3.К выделенным жирным шрифтом словам в тексте подберите слова, противоположные по значению, из следующего списка: profitable, rigid, failure, to agree, long term, to neglect, to dismiss, strategic, minor, specific, employee 4.Найдите в тексте предложения, соответствующие по смыслу данным ниже, и запишите их. 1) Решение продавать новую продукцию в зарубежные страны связано с большим риском. 2) Стратегические решения влияют на рентабельность предприятия. 3) В маленькой компании большинство решений обычно принимает владелец. 4) При расширении фирмы владелец иногда нанимает управляющего, который принимает на себя ответственность за принятие решений. 5) Политические решения принимает совет директоров, который руководит предприятием от имени акционеров. 6) Управленческие решения должны обеспечивать как можно более эффективное выполнение политических решений в соответствии с общими целями компании. 7) Иногда говорят, что служащие будут лучше работать, если дать им возможность участвовать в принятии решений. 8) Решения принимаются на всех уровнях компании. 9) Повседневные решения, которые принимаются на предприятии, называются тактическими решениями. 10) Самые важные решения, например, решение о размещении нового завода, принимаются владельцем. 5.Образуйте существительные от данных глаголов. Переведите их. to produce, to locate, to survive, to employ, to direct, to close, to execute, to motivate, to supervise, to own 6.Образуйте наречия от данных прилагательных. Переведите их. immediate, gradual, efficient, equal, general, large, short, local 7.Изложите краткое содержание текста А на английском языке в письменном виде. |
