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Учебное пособие

Практические задания по дисциплине «Профессиональная терминология на иностранном языке»

Аннотация

Данное учебное пособие разработано для организации и проведения практических занятий по учебной дисциплине «Профессиональная терминология на иностранном языке». Текстовой материал подобран с учетом программных требований к дисциплине и направлен на закрепление профессиональной лексики.

Оглавление

Аннотация

Раздел 1 Основы общения на иностранном языке.

Тема 1.1 Моя бухгалтерская профессия

1.1.1. Кто такой бухгалтер: требования, квалификации, компетенции

1.1.2. Система подготовки бухгалтеров в колледже (России)

Тема 1.2 Бухгалтерский учет: история и современность

1. 2.1 История бухгалтерского учета в России

1. 2.2 Система налогообложения в России

1.2.3 Система страхования в России

1.2.4 Аудит. Виды аудита. Этика аудита

Раздел 2. Страна изучаемого языка

Тема 2.1 Система подготовки бухгалтеров в англоязычных странах

2.1.1 Профессия «бухгалтер» в английских странах: требования,

квалификации

2.1.2 Бухгалтерская отчетность в англоязычных странах

Тема 2.2 Денежная система России и англоязычных странах

2.2.1 Деньги и их функции

2.2.2 Денежная система в России

2.2.3 Денежная система Англии и США

Радел 1. Основы профессионального общения на иностранном языке

Тема 1.1 Моя будущая профессия

Кто такой бухгалтер: требования, квалификации, компетенции

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Being - будучи has passed- прошел through – через development - развитие in the field of - в области, в сфере trade - торговля has changed - изменилась according to - в соответствии society- общество task - задача For example - например establishment - установление was needed - возникла необходимость survival - выживание Under – в рамках consideration – обсуждаемый вопрос later – позднее, позже emerged – возник has acquired-приобрела

ACCOUINTING PROFESSION

Being one of the oldest professions accounting has passedthrough several stages in its development. Three quarters of a century ago the accountant was one who was competent to design and control the system of accounts in the field of industry, trade and finance.

The nature of the accounting function has changed
according to the stateof socio-economic evolution of different societies. For example, in a feudalsociety the major task was the establishment of personal
accountability. With the development of capitalism, accounting was needed to improve the survival of business, its liquidity. Under industrial capitalism, expenditure control became a majorconsideration leading to the development of budgeting and, later, to the concept of control through programmerbudgeting. Data analysis emerged as an important part of the expanding accounting function. The growth of accountancy was determined by the role of the firm, as a major centre of economic decision-making.

The statusof the accountant has grown. In many industrially developed countries accountants have become the principal experts in the field of taxation practice.The accounting profession has acquired expertise in such areas as portfolio management, bankruptcy, company liquidation and mergers. Accountants have become the directors' senior advisers. In more recent times the accountant has assumed responsibility for the use of business computer systems in corporate planning, taxation planning, auditing and the like. These developments are a testimony of the position of accountants in the managing hierarchy and the significance of their contribution to a successful operation of businesses in a market economy.

advisers – советники In more recent times – в более поздний период and the like – и тому подобное a testimony of – свидетельство, доказательство significance – значение successful - удачный

A. Вставьте в предложение пропущенное слово: profession, auditing, budgeting, position, development, business, taxes, bankruptcy, company liquidation, industry.

1. The accountant has come to assume responsibility for ______________.

2. Our country passed through several stages in its_________________.

3. Accounting ___________________ is very important.

4.Ineed to hire an accountant to do my____________________.

5. I`d like to hold a high __________ in the managing hierarchy.

6. In case of _______________ he will lose his business.

7. Expenditure control led to the development of _________________.

8.____________________________isa long process.

9. Our college prepares specialists for the gas _____________.

10. I`d like to start my own ______________________________.

Учим термины.

1. accounting - бухгалтерский учет

2. development - развитие, рост, изменение

3. Accountant - бухгалтерский работник

4. To control the system of accounts – контролировать (управлять, проверять) систему счетов

5. industry - промышленность

6. trade - торговля

7. finance - финансы

8. society - общество

9.personal accountability - личная ответственность (подотчетность)

10. Business – бизнес, дело, предпринимательство, предприятие

11. Liquidity - ликвидность

12. Expenditure –расходование, расходы, затраты

13. Budgeting - составление сметы (бюджета)

14. Data analysis – анализ данных

15. Accountancy – бухгалтерский учет

16. Firm - фирма

17. decision-making - принятие решений

18. taxation - налогообложение

19. Management – управление, менеджмент

20. Bankruptcy - банкротство

21. Company - компания

22. Liquidation - ликвидация

23. Merge – объединяться, сливаться

24. To assume responsibility – брать (принимать) на себя ответственность

25. planning - планирование

26. auditing – проведение ревизии

27. position–положение, должность

28. Hierarchy - иерархия, служебная лестница

28. Contribution – вклад, взнос, отчисление

29. Operation of businesses

30. Market economy- рыночная экономика

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Offer - предлагать can be divided into – можно разделить education - образование broad - широкий Each – каждый For example - например public accounting – независимая ревизорская деятельность for a fee – за плату The purpose – цель as to - относительно whether - ли fairly – честно As for – что касается in preparing – в подготовке comply with – подчиняться suggest - предполагать mainly – главным образом has led to - привел

MAKING A CAREER IN ACCOUNTING

In many countries of the world accounting offers interesting and well-paid careers today. The profession can be divided into four broad fields: financialaccounting, managementaccounting, public accounting, government and other non-profit accounting and accounting education. Each field of accounting is an important specialization and represents a challenging career.

For example, the field of public accountingoffers services in auditing, taxesand management consultingto the public for a fee. The purpose of auditing is to give the auditor's professionalopinion as towhether the company's financial reports fairly represent its financial position and operating results.

As for tax services, public accountants help businesses and individuals in preparing tax returns and complying with tax laws. One of the most important parts of public accounting firms' practice is consulting. With their knowledge of a business's operations, accountants can make important suggestions for their improvement. In the past, these recommendations dealt mainly with accounting records, budgeting and cost accounting. But in the last few years they expanded into marketing, organizational planning, personnel and recruiting, production, systems and many other business areas. The wide use of computers has led to the offering of services in systems designand control and to the use of mathematical and statisticaldecision models. Agencies and departments at all levels of government hire accountants to prepare reports so that officials can carry outtheir duties responsibly. Many other non-profit enterprises besides the government employ accountants. For example, such organizations as hospitals, colleges, and universities are, like the government, interested in compliance with the law and the efficient use of public resources.

Decision - решение at all levels – на всех уровнях hire – нанимать so that – с тем, чтобы carry out duties–выполнять обязанности besides – помимо employ - нанимать like – подобно in many ways – во многих отношениях One…another..- один…другой Influence - влиять are in great demand – пользоваться большим спросом

Accounting educators provide another career choice. A position of an accounting instructor offers opportunities for teaching, research, and consulting. Accounting educators contribute to the accounting profession in many ways. One, of course, lies in effective teaching, another, in publishing significant research findings; and a third, in influencing top students to pursue careers in accounting. Training new accountants is challenging and rewarding, and today instructors of accounting are in great demand in many countries.

2. a. Вставьте в предложение пропущенное слово: career, financial position, training, recommendations, non-profit, resources, marketing, personnel, recruiting, tax laws.

1. Our college provides _____________________ of specialists for the gas industry.

2. Colleges, hospitals and universities are ____________ organizations.

3. _____________ deals with the distribution of goods and services.

4. If you lose your job you will have to address to a ______________agency.

5. I want to make my ______________________ in accounting.

6. When seeking for a high position it`s a good idea to get some ____________.

7. Top managers are responsible for the _________________ of the company.

8. Our country is rich in natural ________________________________.

9. It`s absolutely necessary for every accountant to know _____________.

10. The ____________ of this company is very qualified.

Учим термины.

31. Country - страна