Queensferry and what happened there
(From “Kidnapped” by R. L. Stevenson)
My father Alexander was the older son. I could hardly believe that I was so rich. The House of Shaws, with all its land and money, belonged to me. I sat there looking out of the window, dreaming of the good life before me.
Just then I heard my uncle call me. I went outside. He was standing there with the captain.
As I came near them, the captain spoke to me in a very polite and friendly way.
"Sir," he said, "Mr. Balfour has told me great things about you. As to me, I like your looks. I wish I were here longer so that we could become better friends. But let's make the best of the time we have. You must come on board my brig for half an hour before she sails."
I was going to say I could not because my uncle and I were to go to a lawyer, when the captain suddenly whispered in my ear, «Be careful of that old fox! I must speak to you when we get on board."
He was my friend. I got into the boat with the captain and my uncle, and we were taken out to the "Covenant". The captain climbed up the rope ladder to the deck and I climbed up behind him. As soon as we were aboard I turned back to see if my uncle was coming, but the boat was quickly sailing away with Uncle Ebenezer.
"Where is my uncle?" I cried.
"That's the question," said Hoseason.
I felt I was lost. "Help, help!" I shouted looking at the boat sailing towards the town, only to see my uncle's face full of cruelty.
That was the last I saw. Strong hands were pulling me back from the ship’s side and something hit me. I saw a flash of fire, and I fell down senseless.
1. What did the boy dream of?
2. Who spoke to the boy?
3. What did the boy want to see as soon as they were aboard?
4. What did the boy feel?
5. What did he shout?
6. What did he see?
V. Определите функцию, форму Participle I и Participle II переведите предложения на русский язык:
1. Are they finishing their experiments? 2. A youth addressing the lecturer is from our group. 3. Having written a letter, he decided to send it at once. 4. He didn't understand the hidden sense in his words. 5. Have you joined the English circle?
VI. Переведите предложения, обращая внимание на выделенные слова:
air Please, open the window and air the room. The air is fresh and clean today, isn't it?
workHis work is always interesting for our circle. He works at a large plant in Gorky.
report Your report will be on Monday. His friend reported the results of his experiment.
VII. Определите залог глагола и переведите предложения на русский язык:
1. This bridge was built last year. 2. Was the dog fed this morning? Yes, I fed him. 3. Will anybody mend the door? Yes, this door will be easily mended. 4. Somebody has pushed the table into a corner. 5. Has it been done by you?
Вариант 2
I.Переведите предложения и укажите (буквой) предложение в Past Continuous Tense:
а) Не and his wife were poor,
b) An old man was sitting in front of a small house,
c) The small island was almost dry,
d) This time there were three men in it.
II. Подчеркните в словах префикс, суффикс. Переведите слова на русский язык:
unload, incapable, darkness, freedom, nonconducting, underestimate, homeless, different, reorganize, softly, unlike, antifrictional, coexistence, mathematical, dangerous, friendship.
III. Поставьте следующие словосочетания в Present Continuous Tense:
to play chess (he), to work at the table (we), to tell an interesting story (I).
IV. Прочтите и ответьте на вопросы по тексту:
ALAN’S SILVER BUTTON
(From "Kidnapped" by R. L. Stevenson)
Isaw I was on a small island separated from the Island of Mull by a narrow piece of water. I walked all over the island but I could not find any houses or people on it.
I tried to go across the water to Mull but it was too deep and I could not swim. Well, I was quite alone on the island. I only had some money in my pockets and Alan’s silver button.
For three whole days I could see smoke from people's houses on the Mull but I could not get to them.
It rained almost all the time. I was wet, cold and hungry. All I could find to eat was shell-fish which often made me sick.
On the third day it stopped raining and the sun came out. As I was drying my clothes lying on the top of a rock, I saw a small boat with a brown sail coming near the island. Two men were in it. I waved and shouted but they did not stop. I sat down and started to cry.
On the fourth day I was full of black thoughts. Was I never to get away from this island? All at once the same boat which I saw the day before, was coming back. This time there were three men in it. The third man stood up and shouted something pointing to the other side of the island.
I saw there was very little water in the place. He was pointing to the small island. I ran across it and I got to the shore of the Island of Mull.
I walked a long while toward the place and finally came to a small house. An old man was sitting in front of it, smoking his pipe.
The old man said that I must be the boy with the silver button.
I showed the button to him.
"Well then," he said, «you must go fifty miles to a place called Torosay from where, by ferry-boat, you can get to the mainland of Scotland».
Then he asked me to come into his house. He and his wife were poor, but they gave me all they had to eat and drink.
1. Why couldn't the boy go across the water to Mull? 2. What had he in his pocket? 3. What was the weather all the time? 4. What did the boy see? 5. How many men were in a small boat?
6. Where did the boy finally come?
V. Определите функцию, форму Participle I и Participle II и переведите предложения на русский язык:
1. They are crossing the street, soon they will be here. 2. The boy crossing the street is a pupil of the first form. 3. Having got a letter he began to read it at once. 4. This monument created in the 17th century was marvelous. 5. A group of specialists has created a new device.
VII Переведите предложения, обращая внимание на выделенные слова:
thought1. Newton was forty-two years old when he started putting down his thoughts on paper.
2. We thought about his diploma project.
present 1. What is your present for your mother?
2. He was not present at the lecture.
3. He is not well at present and can't see you now.
VII. Определите залог глагола и переведите предложения на русский язык:
1. Не asks a lot of questions. 2. Where is Peter? He is asked to come at once. 3. People formerly used the Tower of London as a prison. 4. Is the Tower used as a prison now? No, it is not. But it was used in past. 5. Have you been invited for this evening party? 6. Your work must be written on one side of the paper only.
Вариант 3
I. Переведите предложения и укажите (буквой) предложение с глаголом to have в модальная значении :
a) They had the only child,
b) He had a good job and liked it very much,
c) He had pale blue eyes,
d) He had very thin sandy hair so he had to wear it very long on one side.
II. Подчеркните в словах префикс, суффикс. Переведите слова на русский язык:
interchange, co-education, trigonometrical, action, non-expending, unfortunately, unbalanced, rewrite, undercovered, windy, widely, tuition, solidity, humanity.
III. Поставьте словосочетания с глаголами в Present Indefinite и Present Continuous Tense:
to get asleep (we), not to sleep yet (I), to stand near (she), to wish "Good night" (you).
IV. Прочтите и ответьте на вопросы по тексту::
NEVER GIVE WAY TO DESPAIR
by W. Saroyan
My Grandmother Lucy knew no end of stories. Here's one of them to illustrate the absurdity of despair. It's the story of a carpenter who lived hundreds of years ago.
One day on his way home he was stopped by a friend who said:
"My brother, why do you look so sad? Is anything the matter?"
"You too will feel as I do," the carpenter replied, "if you were in my shoes."
"What is it?" his friend asked.
"By tomorrow morning," the carpenter said, “I must have eleven thousand, eleven hundred, eleven pounds of the best sawdust for the King, or else I'll lose my head.”
The carpenter's friend smiled and put his arm around the carpenter's shoulder.
"My friend," he said, "clear up. Let us go and eat and drink and forget tomorrow. Never give way to despair."
So they went to the carpenter's home, where they found the carpenter's wife and children in tears. But the carpenter's friend told them to stop crying. And they all began eating, drinking, talking, singing and dancing.
In the midst of laughter, the carpenter's wife began to cry and said:
"So, my husband, in the morning you are to lose your head and we are all enjoying ourselves. So it is that way."
"Don't give way to despair," the carpenter said. "It's no use." And they went on eating, drinking and dancing.
When morning came, everyone became silent. From the King came his men and knocked softly at the door of the carpenter's house. And they said:
"Carpenter," they said, "the King is dead. Build him a coffin."
1. Who is the story about?
2. Who stopped a carpenter one day?
3. What did the King order to do?
4. What did the carpenter's friend tell him?
5. What did they found in the carpenter's home?
6. What is the end of the story?
V. Определите форму, функцию Participle I и Participle II и переведите предложения на русский язык:
1. She is reading her new poem, listen! 2. What is that smoking old man? 3. Having lived here for a long time, he decided to leave the town. 4. The speech made in Greek was not understandable for him. 5. Who has done that work?
VI. Переведите предложения, обращая внимание на выделенные слова;
tight 1. It is seven o'clock a.m. but it is still light here.
2. Don't help me, please, the box is light and I can carry it myself.
3. May 1 light a lamp?
waterDon't water this cactus, it doesn't like much water.
glass 1. Give me a glass of water, will you?
2. My glasses are broken.
3. Where is my looking-glass?
VII. Определите залог глагола и переведите предложения на русский язык:
1. The exhibition showed a new collection of pictures. 2. Some of the pictures were taken to another town and were shown there. 3. I think this play will not be forgotten for years. 4. Have these houses been built of stone and cement? 5. His friend is showing him how to use a new dictionary.
Вариант 4
I. Переведите предложения и укажите (буквой) предложение в Present Indefinite Tense Passive Voice:
a) My love for the fierce beast is unbounded,
b) He is to come very soon,
c) He is going to Leningrad,
d) He is sleeping now.
II. Подчеркните в словах префикс, суффикс. Переведите слова на русский язык:
unnoticed, missing, modern, motion, incomplete, intensify* interpret, largely, lighten, measurement, operator, organize, practical, qualified.
III. Поставьте словосочетания с глаголами в в Past Continuous Tense:
to cook in the kitchen, to help to wash dishes, to sit, to have supper.
IV. Прочтите и ответьте на вопросы по тексту:
I AM IN DANGER
(From "Kidnapped" by R. L. Stevenson)
Uncle Ebenezer spoke very little to me the rest of the day. I tried to talk about my future, but he did not answer.
We had porridge again for dinner, and then for supper too. Porridge and beer were my uncle's only food.
In a room next to the kitchen, where my uncle told me to go, I found a lot of books. There I found something strange. Inside the cover of one of the books I saw, written in my father's hand-writing, "To my brother Ebenezer on his fifth birthday." My father was the younger brother. Could he write so well before he was five?
When I went back into the kitchen, I asked uncle Ebenezer about my father.
"Alexander?" answered my uncle. "Not he! I was far quicker. I was a clever little boy. I could read as soon as he could." This was even stranger. "Were you twins?" I asked.
"Don't speak to me about your father," he said with anger. "That's where the mistake is. He was my only brother."
All this was not clear. Perhaps my uncle was mad and even dangerous. As I watched him I saw that he was afraid of me, and he had some secret thoughts which were not friendly towards me.
After supper my uncle sat in front of the fire smoking his pipe.
"Davie," he said after a long silence. "I promised your father before you were born to give you some money. Well, I have kept that money for you. If you go outside, I'll get it for you."
I did but I could see that his story was a lie. I wondered what he was planning.
When he called me back, he said. "I keep my promises," and he gave me thirty seven guineas. I saw how difficult it was for him to part with the money. He was a miser.
1. What did a boy try to talk about?
2. What had they for dinner and for supper?
3. What did the boy find in a room?
4. What did the boy's uncle do when he asked his uncle about his father?
5. What did the boy's uncle promise his brother?
6. Did he give him the money?
V. Определите функцию, форму Participle I и Participle II и переведите предложения на русский язык:
1. Не is speaking French very fluently now, listen to him! 2. This man speaking to Boris is a new teacher of physics. 3. Having seen him so little, I can't tell you about his character. 4. The picture seen so little didn't impress him. 5. We have already seen his new picture. 6. His carelessness caused his failing at the examination.
VI. Переведите предложения, обращая внимание на выделенные слова:
result 1. What is the result of your work? 2. Their work is resulted in an article.
empty1. He entered an empty room and looked around. 2. Empty my bag, please.
VII. Определите залог глагола и переведите предложения на русский язык:
1. Women are still denied the right to vote in some capitalist countries. 2. What was he showing you when I entered? 3. That chapter will be read by you next time. 4. The visitors are being showed a new laboratory. 5. Has she finished her translation?
Вариант 5
I. Переведите предложения и укажите (буквой) предложение в Past Indefinite Passive Voice (3 лицо ед. ч.):
a) This is a story of a man who was a carpenter,
b) "What was the matter?" asked his friend,
c) He was stopped by a friend,
) The carpenter's wife and children were in tears.
II.Подчеркните в словах префикс, суффикс. Переведите слова на русский язык:
laughter, gigantic, quality, overcome, partially, permanent, physically, quarter, receiver, recollect, rotational, section, striking.
III. Поставьте словосочетания с глаголами в Past Indefinite:
to get asleep, not to sleep yet, to stand near, to wish "Good night".
IV. Прочтите и ответьте на вопросы по тексту:
THE BADGER BOY
This isn't fiction; it's perfectly true. It happened in Canada, about a hundred years ago.
On the north of Winnipeg lived a small family named Service. They had a seven year old son called Harry. Harry was a very shy little boy, passionately fond of animals. One day he was caught in a terrible storm and completely disappeared.
Frantic search parties were sent out to find him. It was a fortnight later when one of the searchers saw the boy. Harry vanished into the den. The searcher, with difficulty, dragged him out.
...When they reached home, Harry's overjoyed father ran out to greet his son. But instead of welcoming him, Harry hissed and snorted and made wild clawing motions with his hands. "He's like an animal!" his father said. Indoors Harry did not attack his mother but stood glowering, until she finally swept him up in her arms.
Somehow she calmed him, and put him to bed. Then, suddenly, the door of the bedroom crashed open and there, on the threshold was a furious female badger. Mr. Service instantly grabled at his son. But little Harry leaped out of bed screaming: "My Badgie! My Badgie!" and he flung his arms round the animal's neck. "Oh, Badgie, Badgie, I knew you'd find me!" he cried." I 'm not going to let you go any where!''
The Badger gently was licking the boy's face... And that night, against all the wishes of the Service family, Harry and his animal friend slept in the same bed.
And in that home the badger stopped to become the friend of all.
Harry grew up, a strong young man, afraid of nothing. But he never became a hunter remembering his Badgie,
1. Where did it happen?
2. How old was the boy?
3. What happened to the boy?
4. Where was he found?
5. Who came in the boy's bedroom?
6. What was the Badger doing in the room?
V. Определите функцию, форму Participle I и Participle II и переведите предложения на русский язык:
1. Is she having her dinner? 2. The children having their meal belong to one family. 3. Having been recognized by the people, he smiled warmly. 4. Fallen leaves are of different colours. 5. Have you finished new experiments?
VI. Переведите предложения, обращая внимание на выделенные слова:
land 1. The land of our Motherland is beautiful. 2. The plane landed at 6 p. m.
watch 1. Who can give me a watch for a moment? 2. They are watching the experiment, can you wait for some minutes?
round 1. They are used to sit round the table and listen to fair-stories of their grandmother. 2. After the second round he became a winner.
VII. Определите залог глагола и переведите предложения на русский язык:
1. A group of new students was being shown the museum of our Technical School, for two hours. 2. They make progress every day in English. 3. A pupil is praised when he works hard. 4. Each boy will be allowed a second plate of ice-cream. 5. Have you done your work?
Задание к дифференцированному зачёту (3 курс)
ВАРИАНТ 1
accounting бухгалтерский учет
to a significant extent в значительной степени
phase стадия, фаза
capture (зд.) получение (информации)
processing обработка (информации)
communication передача (информации)
recording запись (информации)
book-keeping счетоводство
record запись, записывать, отражать в отчетности
at a profit с прибылью
to meet one's commitments выполнять обязательства
to fall dueнаступать (об обязательствах), подлежать
оплате, подлежать выполнению
accounting equation бухгалтерское равенство
assets активы
liabilities пассивы
owner's equity собственный (акционерный)
капитал компании
financial statements финансовая отчетность
balance sheet балансовый отчет, баланс
income statement отчет о прибылях и убытках
profit and loss account счет прибылей и убытков
double-entry book-keeping бухгалтерский учет по методу двойной записи
entry запись, проводка
account счет
cash basis метод записи доходов и издержек на счетах
только при их поступлении и выплате,
кассовая база
accrual basis метод вычислений при учете доходов
и издержек, запись доходов и издержек
в момент завершения операции
debit дебет
debit side левая сторона баланса, дебет счета
credit кредит
credit side правая сторона баланса, кредит счета
An accounting system in a given country is one of the key elements of the economic system. It is determined to a significant extent by the level and direction of the economic system's development.
The most important theoretical concept of the Anglo-American accounting may be summed up as follows: the subject of accounting is the calculation of the financial results of an economic entity's business activity.
Accounting is used to describe the transactions entered into by all kinds of organizations.
Accounting can be divided into three phases: capture, processing and communication of financial information.
The first phase, the process of capturing financial information and recording it, is called book -keeping. Accounting extends far beyond the actual making of records. It includes their analysis and interpretation, it shows the relationship between the financial results and events, which have created them.
Accounting can show the managers or owners of a business whether or not the business is operating at a profit, whether or not the business will be able to meet the commitments as they fall due.
Accounting is based on the accounting equation, which states that a firm's assets must equal its liabilities plus its owners' equity.
Assets and liabilities, profits and losses are listed in financial statements. The two main types of financial statements are the balance sheet and the income statement (profit and loss account).
The balance sheet lists a firm's assets, liabilities and owner's equity at a point of time. Changes in the balance sheet are made according to the principle of double-entry book -keeping. This principle states that each transaction must be recorded on the balance sheet as two separate entries so that the totals of each side will always equal one another, and that this will always be true no matter; how many transactions are entered into.
Balance sheets are diawn up periodically: monthly, quarterly, half-yearly, annually. There is an account for every asset, every liability and capital. Accounts can be
prepared either on a cash or accrual basis. Each account should be shown on a sepa-rate page.
The double entry system divides each page into two halves. The left-hand side is called the debit side, while the right-hand side is called the credit side.
The balance sheet shows a lot of useful financial information, but it does not show everything. A firm's sales, costs, and profits for a given period are shown in an in-come statement.
I. Answer the questions on the text:
1. What role does an accounting system play in an economy?
2. Into what phases is accounting broken down?
3. What is an accounting equation?
4. What is the most widely practiced principle of book-keeping?
5. What does the balance sheet list?
6. What is shown in the income statement?
II. Find English equivalents for the following Russian phrases from the text:
ключевой элемент экономической системы; финансовые результаты хозяйственной деятельности хозяйствующего субъекта; сделки, в которые вступают различные организации; получение, обработка и передача информации; отражение информации в финансовой отчетности; работать с прибылью; выполнять свои обязательства; бухгалтерское равенство; активы должны быть равны пассивам; в балансе отражаются ... ; учет по принципу двойной записи; отражать в балансе, составлять баланс; счет прибылей и убытков.
III. Say in a few words what the text is about. Use the following opening phrases:
The text looks at (the problem of...)...;
The text deals with the issue of...;
It is clear from the text that...;
Among other things the text raises the issue of...;
The problem of ... is of great importance. One of the main points to be single out is ...;
Great importance is also attached to ...;
In this connection, I'd like to say ...;
It further says that ..;
I find the question of... very important because ...;
We shouldn't forget that...;
I think that ... should be mentioned here as a very important mechanism of... .
ВАРИАНТ 2
Accountancy бухгалтерский учет
Performance показатели деятельности, результаты работы
economic status экономическое положение
managerial accounting управленческий учет
outside user внешний пользователь
financial accounting финансовый учет
going-concern basis принцип работающего предприятия
assumption посыл, предположение, допущение
economic substance экономическая сущность
relevance релевантность
timeliness своевременность
prudence предусмотрительность
reliability надежность
materiality материальность, существенность
consistency неизменность, преемственность
comparability сравнимость, сопоставимость
harmonize гармонизировать, сближать
In a free-market environment, accounting provides a means for transmitting in-formation about the performance of enterprises to those with an interest in it.
The basic functions of accounting in a market economy are to measure economic activity of an enterprise and its profit, to show changes in its financial position and ensure that a fair report of the economic status and performance is made available to all those concerned. These functions are performed at two different levels.
The accountants in the US communicate financial information to many people. What users need financial information?
One branch of accounting, called managerial accounting, provides information that managers use in making decisions within the firm. Other accountants prepare financial reports for outside users. This branch of accounting is known QS financial accounting.
American accounting standards and objectives of financial statements fully meet the users' needs for useful information. The following basic principles ensure the pro-vision of such information in the manner the market requires. First of all, accounts must be prepared on a going-concern basis. It means accounting is based on the assumption that the business will continue to operate. Besides, accounts must reflect the economic substance of the situation rather than simply its legal form. Other characteristics that make information useful for the users are relevance, timeliness, prudence, reliability, materiality, consistency and comparability.
Though these concepts are recognized internationally, users of information often fail to get a true and fair view of business operations. In the present conditions, there is need to work harder to harmonize national accounting systems so as to make it easier for users to assess financial information, particularly taking into account growth of transnational corporations and increasing interdependence of financial markets.
I. Answer the questions on the text:
1. What is the role and functions of accountancy in a free-market economy?
2. Who uses financial information?
3. What are the major objectives of financial statements?
4. What is "useful" information for users?
II. Find English equivalents for the following Russian phrases from the text:
передавать информацию; измерять; изменения в финансовом положении предприятия; финансовый учет; управленческий учет; цели финансовой отчетности; принцип работающего предприятия; экономическая сущность; давать истинное представление о деятельности фирмы; сближать принципы учета.
III. Say in a few words what the text is about. Use the following opening phrases:
The text looks at (the problem of...)...;
The text deals with the issue of...;
It is clear from the text that...;
Among other things the text raises the issue of...;
The problem of ... is of great importance. One of the main points to be single out is ...;
Great importance is also attached to ...;
In this connection, I'd like to say ...;
It further says that ..;
I find the question of... very important because ...;
We shouldn't forget that...;
I think that ... should be mentioned here as a very important mechanism of... .
ВАРИАНТ 3
public accountant частнопрактикующий (лицензированный)
бухгалтер
private accountant бухгалтер, действующий в пределах
одной фирмы
practise иметь частную практику
judgement мнение, суждение
certified public accountant дипломированный частнопрактикующий
бухгалтер
holder of a license владелец (держатель) лицензии
be authorized иметь право, быть уполномоченным
to grant a license предоставлять лицензию
state government правительство штата
to keep knowledge up to date поддерживать знания на современном уровне
integrity (зд.) высокая профессиональная репутация
confidentiality конфиденциальность
to be held in low esteem не пользоваться уважением
to have much in common иметь много общего
auditing аудит
consulting services консультационные услуги
tax planning планирование налогообложения
cost accounting производственный учет
capital budgeting составление смет капитальных расходов
budgeting for current operations составление смет текущих расходов
financial information system финансовая информационная система
professional body профессиональная организация
The accounting profession in the market economy consists of public and private accountants. Public accountants are independent professionals who provide services for a fee. Accountants who are employed by business firms are known as private accountants.
The main form of business organization in the accounting profession is partnership, though some public accountants practise alone and the others have formed professional corporations. Public accountants try to avoid limited liability, because they believe that professionals should take full responsibility for their judgements.
The title certified public accountant refers to the holder of a license to practise public accounting. The license is granted by a state government. It is granted to people who meet educational and experience requirements and pass an examination. All American certified public accountants are expected to keep their knowledge up to date and to maintain the highest standard of integrity, professional independence and confidentiality. In Russia accountants also try and do their best to keep up high professional standards. For many years they were held in a very low esteem in the country, now the situation is changing for the better. Public accountants in Russia offer different services. The main service is auditing. Besides, public accounting firms offer consulting services, some accountants are also active in tax planning and preparation of tax returns. Russian and American public accountants have much in common.
The work of private accountants in Russia differs greatly from what American accountants employed by business firms do because Russia is only entering a market economy.
Accountants who work for the US business firms have wide responsibilities. Their duties include cost accounting, capital budgeting for current operations, tax planning, they must know how to design financial information systems, and do may other things.
I. Answer the questions on the text:
I
1. What are public accountants?
2. What are private accountants?
3. How do public accountants organize their activities?
4. Who can get a license to practise public accounting?
5. What services do Russian public accountants provide?
II. Find English equivalents for the following Russian phrases from the text:
заниматься чем-либо; предоставлять услуги на платной основе; организовать товарищество; избегать ограниченной ответственности; брать на себя ответственность за свои решения; иметь право выдавать лицензию; удовлетворять требованиям в отношении уровня образования и опыта работы; сдать экзамен; профессиональная репутация; конфиденциальность; поддерживать высокие профессиональные стандарты; аудит; иметь много общего; отличаться в значительной степени; производственный учет; составление смет капитальных расходов; составление смет текущих расходов.
III. Say in a few words what the text is about. Use the following opening phrases:
The text looks at (the problem of...)...;
The text deals with the issue of...;
It is clear from the text that...;
Among other things the text raises the issue of...;
The problem of ... is of great importance. One of the main points to be single out is ...;
Great importance is also attached to ...;
In this connection, I'd like to say ...;
It further says that ..;
I find the question of... very important because ...;
We shouldn't forget that...;
I think that ... should be mentioned here as a very important mechanism of... .
ВАРИАНТ 4
Auditing аудит
Auditor аудитор
Examine проверять, проводить ревизию
Accounting records документы учета
financial statements финансовая отчетность
to offer an opinion сделать заключение (по результатам
аудиторской проверки)
audit аудит, аудиторская проверка, ревизия,
проводить аудиторскую проверку
build up наращивать, накапливать
account(s) audit аудит счетов, ревизия счетов
auditor's opinion аудиторское заключение
supervisory board наблюдательный совет
government agency ведомство, правительственная
организация
in-depth audit report детальный аудиторский отчет
audit process процесс проведения аудиторской
проверки
audit procedures методика проведения ревизии /
аудиторской проверки
judgement суждение, оценка
audited company проверяемая компания
preliminary analytical review предварительный анализ финансово-
хозяйственной деятельности
assumption допущение, предпосылка, предположение
figures данные
legal position юридическое положение, юридический
статус
misstatement сообщение неверных (неправильных)
сведений, искажение сведений
to complete test audit завершить аудиторскую проверку
evaluation оценка
substantive test(ing) независимая проверка
tests in totals проверка итоговых чисел
materiality «существенность» (искажения)
audit risk риск некачественного контроля
inherent risk присущий (виду деятельности) риск
control risk риск контроля
detection risk риск (не)обнаружения
approval of the financial statements подтверждение финансовой отчетности
deviation отклонение
unqualified opinion безусловное мнение (оценка, заключение)
to qualify the opinion дать аудиторское заключение
с оговорками
integrity добросовестность, профессиональная
честность
certify выдавать свидетельство
to conduct audit проводить аудиторскую проверку
generally accepted auditing standards общепринятые стандарты аудита
Auditing is a process in which an independent accountant-auditor examines a firm's accounting records and financial statements and offers an opinion on their ac-curacy and reliability.
There are different types of audits, for example, financial statements audits, income tax audits, "value for money" audits, environmental audits, administrative audits, financial management audits, etc.
The accountancy profession has built up a significant amount of expertise in performing financial statements audits.
Accounts audits were established as an instrument to protect third parties, the users of accounts, since the auditor's opinion helps establish credibility of financial statements.
Special bodies of users, such as supervisory boards, employee representatives, government agencies may sometimes need an in-depth audit report, which is usually confidential.
It should be stressed that auditors do not monitor, they offer an opinion, and the audit process and audit procedures are complicated and manifold. The auditor's opinion is gradually being built up from a mass of detailed work to the final judgement through the planning and testing stages. The auditor normally starts with a study of the business environment the audited company is working in and performs a preliminary analytical review.
Then he should direct his attention to the financial statements. Interestingly enough, however, the auditor's attention is not directed towards the financial statements' elements as such. But towards the correctness of various assumptions made by the management for their preparation. For instance, the auditor needs to know if figures are complete and accurate and reflect what they should reflect, if income and expenses are recorded in the proper periods and if the legal position is reflected adequately.
The auditor should focus on any misstatement whether it is intentional or unintentional. The management is responsible for the reliability of financial position. If the management is not prepared to take the responsibility it may be hard to complete the audit. In such situations the auditor should seek his own evidence by means of independent audit procedures.
Although the financial statements are the ultimate objectives of an audit, normally such audits cannot be completed without a proper study and evaluation of the accounting system and assessment of the internal accounting controls.
I. Answer the questions on the text:
1. What is auditing?
2. What audits are practiced nowadays?
3. What does the auditor's opinion help establish?
4. How is an audit planned?
5. What do auditors normally start with?
II. Find English equivalents for the following Russian phrases from the text:
Проверять (подвергать ревизии) учетную документацию; давать заключение в отношении точности и достоверности финансовой отчетности; аудит финансовой отчетности; ревизия правильности начисления подоходного налога; аудит максимального использования денежных средств; аудит мероприятий по защите окружающей среды; ревизия правильности действий руководства; проверка эффективности финансовой деятельности руководства.
III.Say in a few words what the text is about. Use the following opening phrases:
The text looks at (the problem of...)...;
The text deals with the issue of...;
It is clear from the text that...;
Among other things the text raises the issue of...;
The problem of ... is of great importance. One of the main points to be single out is ...;
Great importance is also attached to ...;
In this connection, I'd like to say ...;
It further says that ..;
I find the question of... very important because ...;
We shouldn't forget that...;
I think that ... should be mentioned here as a very important mechanism of... .
ВАРИАНТ 5
statutory requirement установленное законом требование
in force действующий
"true and fair" view точное отражение
to find faults находить недочеты
chartered public accountant дипломированный частнопрактикующий
бухгалтер
consultancy предоставление консультационных услуг
to render a wide range of services предоставить широкий перечень услуг
tax return налоговая декларация
maintenance of accounting ведение системы бухучета
institutional infrastructure институциональная инфраструктура
audit chamber аудиторская палата
statutory audit аудит, предписанный законом
practising certificate свидетельство, дающее право заниматься
аудиторской деятельностью
consolidated accounts сводная отчетность
cost and management accounting производственный и управленческий
учет
insolvency неплатежеспособность
civil and commercial law гражданское и коммерческое право
employment law закон о занятости
In most industrialized countries audit is a statutory requirement applying to limited companies. The transition to a market economy has led to the establishment of new market mechanisms and creation of new institutions. Under the legislation in force, joint ventures are required to submit their annual financial statements, audited by an auditing organization, to the local financial authority.
Russia didn't use to have auditing firms in the past, but this profession is developing very fast. There are hundreds of auditing firms in every big city now.
As in many other countries the auditor is responsible for ensuring that the accounts show a "true and fair" view of the business's financial position and performance. Auditing in our country is a process in which an independent accountant examines a firm's records, analyses financial statements and offers an opinion on their accuracy and reliability. If the auditor doesn't find faults he confirms the Balance Sheet and the Profit and Loss Account Due to the specific business environment, auditors in Russia render a very wide range of consultancy services. They help their clients to prepare tax returns and give advice on the maintenance of accounting and organization of internal control. They also give advice on how to set up businesses, how to improve an enterprise management, explain their clients rules for performing foreign trade trans-actions and foreign currency operations.
In order to play their proper part in the national economic development, auditors must be independent of pressures not simply from clients but also from government or state agencies. Moreover, an independent, effective and efficient profession requires a strong institutional infrastructure. That's why audit chambers have been set up throughout the country.
The strength and prestige of a professional body depends on the professional competence. To be entitled to carry out statutory audits of accounting documents in Russia, an auditor must have a license.
I.Answer the questions on the text:
1. What forms of business organization are audited in Russia?
2. Why is the auditing profession developing fast in Russia now?
3. What responsibilities do Russian auditors take?
4. Why is it that Russian auditors offer a wide range of services?
5. What conditions can ensure existence of an independent, effective and efficient auditing profession?
II.Find English equivalents for the following Russian phrases from the text:
Проведение аудиторской проверки является требованием, установленным законом; в соответствии с существующим законодательством; финансовая отчетность, проверенная аудиторской фирмой; аудит быстро развивается; финансовая отчетность дает истинную картину финансового состояния; обнаружить недочеты; подтвердить счет прибылей и убытков; правила осуществления внешнеторговых сделок и операций с твердой валютой; организовать аудиторскую палату; иметь лицензию.
III. Say in a few words what the text is about. Use the following opening phrases:
The text looks at (the problem of...)...;
The text deals with the issue of...;
It is clear from the text that...;
Among other things the text raises the issue of...;
The problem of ... is of great importance. One of the main points to be single out is ...;
Great importance is also attached to ...;
In this connection, I'd like to say ...;
It further says that ..;
I find the question of... very important because ...;
We shouldn't forget that...;
I think that ... should be mentioned here as a very important mechanism of... .