М.С. Бондаренко, Н.С. Котова, Г.В. Милицына

М.С. Бондаренко, Н.С. Котова, Г.В. Милицына

Английский язык

Учебно-методический комплекс

Основы делового английского языка


Часть II


Челябинск, 2015


Topic 1 Business around the world............................................................................ 3

Topic 2 Business letter............................................................................................... 7

Topic 3 Telephoning................................................................................................... 10

Topic 4 Travelling...................................................................................................... 14

Topic 5 Daily life........................................................................................................ 19

Text of professional orientation for reading and discussion

Text 1 Introduction to accounting.............................................................................. 22

Text 2 The accounting equation.................................................................................. 24

Text 3 Expanding the accounting equation................................................................. 26

Text 4 The double entry framework........................................................................... 27

Text 5 Financial statement.......................................................................................... 29

Text 6 The decision function of financial management............................................... 31

Text 7 Basic forms of business organization.............................................................. 32

Text 8 The tax environment....................................................................................... 34

Text 9 Bookkeeping................................................................................................... 36

Text 10 Economics..................................................................................................... 37

Text 11 Microeconomics............................................................................................ 38

Text 12 Uniform customs and practice for documentary credits................................ 39

Text 13 Social insurance............................................................................................. 40

Text 14 Monetary reform........................................................................................... 41


The Present Perfect Tense42

Sequence of tenses45

Modal verbs47

Passive Voice50

Topic 1

Business around the world

Read the text and write down one thing about each nationality that you can remember. Share you have written with other students in the class.

Good manners – good business

Part I

Travelling to all corners of the world gets easier and easier. We live in a global village, but how well do we know and understand each other? Here is a simple test. Imagine you have arranged a meeting at four o’clock. What time should you expect your foreign business colleagues to arrive? If they are German, they’ll be bang on time. If they are American, they’ll probably be 15 minutes early. If they are British, they’ll be 15 minutes late, and you should allow up to an hour for the Italians.

The British are happy to have a business lunch and discuss business matters with a drink during the meal; the Japanese prefer not to work while eating. Lunch is a time to relax and get to know one another, and they rarely drink at lunchtime.

The Germans like to talk business before dinner; the French like eat first and talk afterwards. They have to be well-fed and watered before they discuss anything.

Taking off your jackets and rolling up your sleeves is a sign of getting down to work in Britain and Holland, but in Germany people regard it as taking it easy.

American executives sometimes signal their feelings of ease and importance in their offices by putting their feet on the desk whilst on the telephone. In Japan, people would be shocked. Showing the soles of your feet is the height of bad manners. It is a social insult only exceeded by blowing your nose in public. The Japanese have perhaps the strictest rules of social and business behaviour. Seniority is very important and a younger man should never be sent to complete a business deal with an older Japanese man. The Japanese business card almost needs a rulebook of its own. You must exchange business cards immediately on meeting because it is essential to establish everyone’s status and position. When it is handed to a person in superior position, it must be given and received with both hands, and you must take time to read it carefully, and not just put it in your pocket! Also the bow is a very important part of greeting someone. You should not expect the Japanese to shake hands. Bowing the head is a mark of respect and the first bow of the day should be lower than when you meet thereafter.

The Americans sometimes find it difficult to accept the more formal Japanese manners. They prefer to be casual and more informal, as illustrated by the universal ‘Have a nice day!’. American waiters have a one-word imperative ‘Enjoy!’. The British, of course, are cool and reserved. The great topic of conversation between strangers in Britain is the weather – unemotional and impersonal. In America, the main topic between strangers is the search to find a geographical link. ‘Oh, really? You live in Ohio? I had an uncle who once worked there.’

Answer the questions

1. Which nationalities are the most and least punctual?

2. Which nationalities do not like to eat and do business at the same time?

3. What is the sign of getting sown to work in Britain?

4. How should you greet your Japanese colleagues?

5. What nationality is the most and least formal/


· An American friend of yours is going to work in Japan. Give some advice about how he or she should behave.

· Do you agree with the saying ‘When in Rome, do as the Romans do’? Do you have a similar saying in your language?

· What advice would you give somebody coming to live and work in your country?

Read this article and choose one of these titles for it:

When in Rome …

Travelling abroad

Doing business in Europe

Problems that business people face

Good manners, good business

I didn’t mean to be rude

Part II

nobody actually wants to cause offence but, as business becomes ever more international, it is increasingly easy to get it wrong. There may be a single European market but it does not mean that managers behave the same in Greece as they do in Denmark.

In many European countries handshaking is an automatic gesture. In France good manners require that on arriving at a business meeting a manager shakes hands with everyone present. This can be a demanding task and, in a crowded room, may require gymnastic ability if the farthest hand is to be reached.

Handshaking is almost as popular in other countries –including Germany, Belgium and Italy. But Northern Europeans, such as the British and Scandinavians, are not quite so fond of physical demonstrations of friendliness.

In Europe the most common challenge is not the content of the food, but the way you behave as you eat. Some things are just not done. In France it is not good manners to raise tricky questions of business over the main course. Business has its place: after the cheese course. Unless you are prepared to eat in silence you have to talk about something –something, that is, other than the business deal which you are continually chewing over in your head.

Italians give similar importance to the whole process of business entertaining. In fact, in Italy the biggest fear, as course after course appears, is that you entirely forget you are there on business. If you have the energy, you can always do the polite thing when the meal finally ends, and offer to pay. Then, after a lively discussion, you must remember the next polite thing to do – let your host pick up the bill.

Germany, as you walk sadly back to your hotel room, you may wonder why your apparently friendly hosts have not invited you out for the evening. Don’t worry, it is probably nothing personal. Germans do not entertain business people with quite the same enthusiasm as some of their European counterparts.

The Germans are also notable for the amount of formality they bring to business. As an outsider, it is often difficult to know whether colleagues have been working together for 30 years or have just met in the lift. If you are used to calling people by their first names this can be a little strange. To the Germans, titles are important. Forgetting that someone should be called Herr Doktor or Frau Direktorin might cause serious offence. It is equally offensive to call them by a title they do not possess.

In Italy the question of title is further confused by the fact that everyone with a university degree can be called Dottore – and engineers, lawyers and architects may also expect to be called by their professional titles.

These cultural challenges exist side by side with the problems of doing business in a foreign language. Language, of course, is full of difficulties – disaster may be only a syllable away. But the more you know of the culture of the country you are dealing with, the less likely you are to get into difficulties. It is worth the effort. It might be rather hard to explain that the reason you lost the contract was not the product or the price, but the fact that you offended your hosts in a light-hearted comment over an aperitif. Good manners are admired: they can also make or break the deal.

Discuss these questions.

1. Which of the ideas in the article do you disagree with?

2. What would you tell a foreign visitor about ‘good manners’ in your country?

3. How much do you think international business is improved by knowing about foreign people’s customs?

As the company marks an important anniversary this year, Canon President Fujio Mitarai pauses to reflect on how his company has grown / has been growing since its start in August 1937 as a manufacturer of high-quality cameras.

In a way, Mitarai observes, it was lucky that Canon’s products were at the time relatively expensive for most Japanese consumers.

This forced us to look overseas for sales, he notes. It forced us to stand up to criticism and competition, and to make our products better and better.

Mitarai divides the company’s past into two periods. Camera production was mastered in the first period, he says, and a new era began in 1967 when it was decided Canon would be a ‘two-handed company’ with ‘cameras on the right hand and business machines on the left’.

The ensuing go years have seen / have been seeing the company turn out new products, like copying machines and printers, and branch into new fields like electronics and engineering. ‘But all along’ Mitarai says, ‘our goals have been to globalize and diversify’.

Canon now has 140 sales subsidiaries in 33 countries, plus 30 different production sites outside Japan, and has opened / has been opening eight separate R&D facilities in the United States, Europe, Australia and China. Consolidated sales rose 18% last year to reach approximately $22 billion and the number of employees has increased / has been increasing rapidly to a total now of over 75 000.

In coming years, Mitarai says, his goals are to further strengthen R&D centres worldwide. Recently, he has also pushed / has also been pushing Canon to play an increasingly active role in digital technology, and in networking his company’s wide array of computer peripherals.

Turning back to talk of his workforce, Mitarai repeats ‘Our employees have always been our greatest strength’. And true to his word, plans are underway to improve the quality of Canon’s headquarters. A new health and fitness centre has just been built, and for the last few days cranes have pulled / have been pulling down an old building to make room for a garden.


The Philips Story

The foundations of the world’s biggest electronics company were laid in 1891 when Gerard Philips established a company in Eindhoven, the Netherlands, to manufacture light bulbs and other electrical products. In the beginning, it concentrated on making carbon-filament lamps and by the turn of the century was one of the largest producers in Europe. Developments in new lighting technologies fuelled a steady programme of expansion and, in 1914; it established a research laboratory to stimulate product innovation.

In the 1920s, Philips decided to protect its innovations in X-ray radiation and radio reception with patents. This marked the beginning of the diversification of its product range. Since then, Philips has continued to develop new and exciting product ideas like the compact disc, which it launched in 1983. Other interesting include the production of Philips’ 100-millionth TV set in 1984 and 250-millionth Philips have electric shaver in 1989.

The Philips Company

Philips’ headquarters are still in Eindhoven. It employs 256.400 people all over the world, and has sales and service outlets in 150 countries. Research laboratories are located in six countries, staffed by some 3.000 scientists. It also has an impressive global network of some 400 designers spread over twenty-five locations. Its shares are listed on sixteen stock exchanges in nine countries and it is active in about 100 businesses, including lighting, monitors, shavers and color picture tubes; each day its factories turn out a total of 50 million integrated circuits.

The Philips People

Royal Philips Electronics is managed by the Board of Management, which looks after the general direction and long-term strategy of the Philips group as a whole. The Supervisory Board monitors the general course of business of the Philips group as well as advising the Board of Management and supervising its policies. These policies are implemented by the Group Management Committee, which consists of the members of the Board of Management, chairmen of most of the product divisions and some other key officers. The Group Management Committee also serves to ensure that business issues and practices are shared across the various activities in the group.

The company creed is ‘Let’s make things, better’. It is committed to making better products and systems and contributing to improving the quality of people’s work and life. One recent example of this is its ‘Genie’ mobile phone. To dial a number you just have to say it aloud. Its Web TV Internet terminal brings the excitement of cyberspace into the living room. And on travels around the world, whether passing the Eiffel Tower in Paris, walking across London’s Tower Bridge, or witnessing the beauty of the ancient pyramids of Giza, you don’t have to wonder any more who lit these world famous landmarks, it was Philips.


Topic 2

Business letter

Business letter format

Notice the following points:

WRITER’S ADDRESS OR COMPANY LETTERHEAD: at the top right-hand comer. The writer’s name is not at the top of the letter.

READER’S NAME, POSITION AND ADDRESS: on the left. If you are writing to another country, write the country in the address.

DATE: on the right. Various forms of the date are possible.

OPENING SALUTATION: Use the name of the reader if you know it, without the initial. If you do not, write Dear Sirs to a company. Dear Sir to a man, Dear Madam to a woman or Dear Sir or Madam if you do not know the sex of the reader.

BODY OF THE LETTER: Start a new paragraph for each new idea or subject. Leave a line space between each paragraph. Do not break words at the end of a line.

CLOSING SALUTATION: Yours faithfully if you do not know the reader’s name, Yours sincerely if you do. (US Yours truly or Sincerely yours.)


WRITER’S NAME AND TITLE (and position in the company, if appropriate). A man uses the title Mr. The title Mrs. shows that a woman is married; Miss shows that she is unmarried; Ms shows only that she is a woman.

BLOCK STYLE is the modern style – all paragraphs start at the left-hand margin.

PUNCTUATION: in modern business letters punctuation is not used in the headings and endings of a letter. Normal punctuation is used in the body of the letter.

Business letter terminology

Read and translate a business letter:

30 Empire Drive Manchester M6 2PQ   Mr Graham Davis Assistant Manager Transworld Freight ltd 74 Dockside Manchester M15 7BJ                                                 8 March 2007   Dear Mr Davis I saw your advertisement for an Export Manager in the Daily Herald of 7 March and I would like to apply for the position.   I would be grateful if you could send me an application form and further information about the salary and working conditions.   I look forward to hearing from you in the near future. Yours sincerely   Geoffrey Andrews Geoffrey Andrews (Mr)


Topic 3


1. Разговор по телефону на иностранном языке всегда представляет особую сложность – к обычным трудностям добавляются технические помехи, плохая слышимость и т.п. На самом деле совсем не обязательно услышать и разобрать каждое слово. Важны «key words» (ключевые слова), несущие необходимую информацию: who? when? where? what? Кроме того, телефонный разговор имеет определенную структуру и овладев ею, Вы почувствуете себя гораздо увереннее.

Представьте себе, что Вы звоните своему знакомому домой. Раньше, согласно этикету, снимая трубку, полагалось назвать свой телефонный номер. Теперь в частных домах это делается редко. Хотя, когда Вы звоните в офис, банк, отель, театр, музей, первое, что Вы услышите, будет:

Hilton Hotel. Good morning! Can I help you?

Barclays Bank. Good morning! Can I help you?

В частном доме Вам скорее всего скажут просто: Hello!

Вы должны представиться:

Peter Dolin speaking/This is Peter Dolin/ My name’s Peter Dolin/ Peter here.

(последний вариант – если Вы хорошо знакомы с тем, кому звоните)

и далее позвать нужного Вам человека к телефону:

Could I talk to Linda, please?/ Can I speak to Linda, please?/ May I have a word with Linda?/ Is Linda there, please?

Возможно, Вас попросят подождать:

Hold the line, please/ Hang on a moment.


Может быть, поднявший трубку должен посмотреть, дома ли она:

I’ll just see if she is in/ I’ll find out if she’s at home.


Вы отвечаете: «Хорошо»

Ok/ Right/ All right/ Right you are.

Если Линды нет дома, Вам скажут:

Sorry, but she is out/ I’m afraid she’s not here/ I think she’s gone shopping/ Sorry, but she won’t be back till Monday.

И, скорее всего, добавят: «Передать что-нибудь?»

Would you like to leave a message?

Вы и сами можете попросить: «Вы не могли бы передать ей…?»

Could you take a message?/ I’d like to leave a message.

Если Вы хотите передать Линде, что Вы звонили:

Would you tell her I rang?

Если Вы хотите, чтобы она Вам перезвонила:

Would you ask her to call back?/ Can you ask her to ring me when she gets back?

Поскольку русские имена часто бывают трудны для иностранцев, Вас могут попросить повторить Ваше имя и даже «сказать его по буквам» - «spell it». По-русски мы сделаем это так: «До-лин. Дарья, Ольга, Леонид, Иван, Наталья». По-английски же надо произнести составляющие имя буквы так, как они произносятся в алфавите: Do-lin. D, O, L, I, N.

Возможно, Вам придется продиктовать свой телефон: по-английски все цифры произносят по отдельности – не «двести пятьдесят девять – шестьдесят три – сорок четыре», а «two – five – nine, six – three, double four».

Обратите внимание на использование слова «double» при повторе цифр. Ноль читается как буква «О». Последующие диалоги помогут Вам в этом потренироваться.

2. Make up the dialogues of your own according to the pattern. Use the information suggested.

Model Dialogue


A: Hello!

B: Hello! David Brown speaking.

Could I talk to Steve, please?
Hold the line, please.
I think he’s at the swimming pool.
Could you take a message?
With pleasure.
Would you ask him to ring me when he gets back?
Certainly. What’s your number?
Two-double five–seven–o–nine.
Pardon, what’s the last figure?
Nine…yes. Two-double five–seven–o–nine.
Right. Thanks.
You’re welcome.

I.  tel.: 302-4889

Tom Cruise

Mr. Cruise is abroad.

He won’t be back until Monday.


II.   tel.: 413-7005

Barclays Bank – Mr. Burton

I’m afraid he’s away on business.

He’ll be back next week.



III. tel.: 168-3434

Mrs. Hudson

She’s not in.

I think she’s gone shopping.

IV.   tel.: 256-1770

          Steve Williams

          He’s at the swimming pool.


V. tel.: 329-2800

New World Ltd – Mr. Blake.

I’m afraid Mr. Blake is engaged just now.

VI.  tel.: 945-2261

Mary Stone

Sorry, but Mary’s not in.

She’s at the hairdresser’s.



Деловой разговор имеет в основном ту же структуру, что и частный разговор. Представим себе, что г-н Носов приехал в Лондон на переговоры с английским партнером и звонит в его офис, чтобы подтвердить встречу. Скорее всего, сначала ему ответит секретарь-телефонистка, которая принимает все звонки и переключает их далее на соответствующие внутренние номера.

Topic 4



L.: Hello, Anne. Are you back from your holidays already? Ooo, you're lovely and brown! Where have you been?

A.: Oh, I've had a fantastic time! I've just been on a cruise round Europe with my Dad.

L.: Oh, you lucky thing! You must have seen so many in­teresting places. Where did you sail from?

A.: Well, we left from Odessa...

L.: Did you call at any European ports?

A.: Yes. Quite a lot. We went ashore at each one and went on some really interesting trips sightseeing.

L.: Did you go by train or did you hire a car?

A.: No, we went by coach. Now I can say I've seen Rome, London, Paris and Athens.

L.: Ooo, I'm so envious. Were you ever seasick?

A.: Only a little. I was fine, until two days after Gibraltar. The sea suddenly became very rough, and I had to stay in my cabin.

L.: What a shame. But was your father all right?

A.: Yes, he was fine all the time. He's never seasick.

L.: Did you go ashore when you reached Spain?

A.: No, we only saw the coast-line from the deck. It didn't really look very inviting, a bit bare and monotonous, in fact.

L.: And did you go for a swim in the Mediterranean?

A.: Yes, and in the Atlantic Ocean too. There are some beautiful beaches on the west coast of France. It's so nice to have a swim there.

L.: Well, I'm glad you've had such a lovely time!


The act of travelling can be described by a number of synonyms which differ by various implications. They all describe the act of going from one place to another (that is why they are synonyms), but differ by the length of time taken by that act, by its purpose, destination or by the method of travelling.

travel n: the act of travelling, esp. a long one in distant or foreign places, either for the purpose of discovering something new o in search of pleasure and adventure. (Freq. in the plural.); e. g. He is writing a book about his travels in Africa.

journey n: the act of going from one place to another, usually taking a rather long time; e. g. It's a three days' journey by train. You'll have to make the journey alone. Going on a journey is always exciting.

 voyage n: a rather long journey, esp. by water or air; e. g. I'd love to go on a voyage, would you? The idea of an Atlantic voyage terrified her: she was sure to be seasick all the time.

trip n: a journey, an excursion, freq. a brief one, made by land or water; e. g. Did you enjoy your week-end trip to the seaside?

tour n: a journey in which a short stay is made at a number of places (usu. with the view of sightseeing), the traveller finally returning to the place from which he had started; e. g. On our Southern-England tour we visited Windsor, Oxford, Cambridge, Stratford-on-Avon and then came back to London.

cruise n [kru:z]: a sea voyage from port to port, esp. a pleasure trip; e. g. The Mediterranean cruise promised many interesting impressions.

hitch-hiking n: travelling by getting free rides in passing automobiles and walking between rides; e. g. Hitch-hiking is a comparatively new way of travelling which gives one a chance to see much without spending anything.



booking-office n cabin n cargo-ship n cruise n deck n dining-car n engine n fare n flight n guide n journey n hitch-hiking n luggage n luggage-van n porter n rough n sail n sea-gull n seasickness n sleeper (sleeping-car) n smoker (smoking-car) speed n steamer n tour n travel n trip n voyage n walker n wave n

Word Combinations

to go on a journey, trip,                                     to travel second/standard

voyage, a package tour                               class                           

to travel by air (train,                                  to call at a port         

boat, cruiser, liner, etc.)                                  to go ashore

to change from train to boat,                             bad (good) sailor

(cruiser, liner)                                               to make a trip, journey

(But: to change for a boat.                          on deck

Also: Where do I change for                        on shore

Paris?)                                                             to look inviting

to be seasick, to be travelsick                          to be due at (a place)

(in any kind of transport)                            direct/through train

single ticket                                                     you can't beat the train

return ticket (return berth)                          a home lover/stay-at-home/

to travel/go first class                                    a home-stay


1. Answer the questions. Be careful to argue your case well:

I.       What means of travel do you know? 2. Why are many people fond of travelling? 3.Why do some people like travelling by train? 4. Do you like travelling by train? What
makes you like/dislike it? 5. What are the advantages of a sea-voyage? 6. What are the advantages of hitch-hiking?  7. What kind of people usually object to travelling by sea? 8. What are the advantages and disadvantages of travelling by air? Have you ever travelled by air? How do you like it? 9. What do you think about walking tours? 10. What is, in your opinion, the most enjoyable means of travel? 11. What way of travelling affords most comfort for elderly people? (Give your reasons.) 12. Do you think travel helps a person to become wiser?

Fill in appropriate words

I. I'd be delighted to go on a sea ..., but my wife has never been a good sailor, so we can't join you. 2. Last week we made a wonderful ... to the mountains. It took us four hours by coach. 3. The Italian ... was really exciting. We visited a number of wonderful towns and then returned to Rome. The … back to Moscow by railway took us about three days. 4. It is delightful to come ashore after a long ... and to feel solid ground under one's foot. 5. Many times on his long... in the depths of Africa, in the jungle of the Amazon he faced danger, starvation and death. 6. At the beginning of the last century going from Petersburg to Moscow was described as ...". Now it is but a night's ... by night train, a six hours' ... by daytrain or an air ... of an hour and a half. 7. I'm just reading a very amusing book about a pleasure party making a Caribbean … in somebody’s yacht. 8. Young people are naturally fond of … as a way of visiting new places and see­ing things: it is cheap and gives one a feeling of freedom and infinite horizons. 9. I'm told you're going on a … to the Far East. 10. They're planning a ... of some Baltic resorts. They've a new car, you know. 11. You're looking pale. A … to the seaside will do you good.

3. Fill in prepositions or adverbs where necessary:

Nina: Hello, Alex. I remember somebody told me that you had gone … an interesting trip Siberia.

Alex: I really made a wonderful journey … the very heart of Siberia. We went … Krasnoyarsk … plane and then sailed … the Yenissei … a cargo-ship.

Nina: And where did you go ... ashore?

Alex: Oh, … some spot you are not likely to find … any map. Well, when we found ourselves … the bank we immediately started ... the place where our expediton was working.

Nina: Did you go ... car?               

Alex: Oh, no! No car could have driven ... those paths. We travelled partly ... foot, and ... some places went ... small rivers and streams … rowing-boats. We were ... spots where no man's foot had stepped ... us.

Nina: How exciting! So you enjoyed ... the journey, didn't you?

Alex: Every minute … it, though it was not an easy one.

Nina: Did you return … air?

Alex: No, … train. The fact is, I had hardly enough mon­ey, the railway fare, not to say anything ... the plane.

4. Translate the following into English:

1. В какие порты будет заходить «Победа»? Зайдет ли она в Дувр? 2. Я не очень люблю морские путешествия. Я плохо переношу море и всегда страдаю морской болезнью. 3. Сегодня вечером наш пароход зайдет в Неаполь. Там мы пересядем в поезд и завтра будем в Риме. 4. Он не мог позволить себе ехать на поезде. Плата за проезд была слишком высока. Домой он добирался пешком и на попутных машинах. 5. В прошлом месяце группа наших студентов совершила интересную поездку по Англии. 6. Море было бурное, и несколько дней пассажиры не выходили из кают. Некоторые из них накануне хвастали, что не знают, что такое морская болезнь. Но и они не показывались на палубе. 7. Свое первое путешествие он совершил на борту старого грузового судна, направлявшегося в Европу. 8. В поезде был всего лишь один спальный вагон, в кото­ром не было ни одного свободного места. Вагона-ресторана не было совсем. Начало поездки нельзя было считать удачным. 9. У вас есть билеты на поезд прямого сообщения? Терпеть не могу пересадок, особенно если много багажа.


Air travel


This is the usual sequence of activities when you get to the airport.

First you go to the check-in desk where they weigh your luggage. Usually you are permitted 20 kilos, but if your bags weigh more, you may have to pay

excess baggage (= you pay extra). The airline representative checks your ticket and gives you a boarding card for the plane with your seat number

on it. Then you go through passport control where an official checks [not controls] your passport, and into the departure lounge. Here, you can also

buy things in the duty-free, e.g. perfume, alcohol and cigarettes. About half an hour or forty minutes before take-off, you are told to go to a gate number, e.g. gate 14, where you wait before you get on the plane. When you board (= get on)

the plane, you find your seat. If you have hand luggage, you can put it under your seat or in the overhead locker above your seat.

The plane then taxis (= moves slowly) towards the runway, and when it has permission to take off, it accelerates along the runway and takes off.

Note: The verb to taxi is generally only used in this context.

The flight

You may want or need to understand certain announcements; these come from the captain (= the pilot) or from an air steward or stewardess / cabin crew / flight attendants (= people who look after the passengers):

Please fasten your seat belt and put your seat in the upright position.

We are now cruising (= flying comfortably) at an altitude (= height) of 10,000 metres.

May we remind passengers (= ask passengers to remember) that there is no smoking until you are inside the terminal building (= where passengers arrive and depart).

The cabin crew (= air stewards) are now coming round with landing cards. (These are cards you sometimes have to fill in when you enter certain countries.)


When the plane lands (= arrives on the ground), you have to wait for it to stop / come to a halt. When the doors are open, you get off the plane and walk through the terminal building and go to the baggage reclaim where you collect your luggage. You then pass through customs (green = nothing to declare; red = goods to declare; blue = European Union citizens). If you are lucky, you can then get a bus, taxi or train to the centre of town without waiting too long. You can also hire a car (= rent a car) at most airports.

Note: In British English you normally hire something for a short period, e.g. hire a room for a party, and rent something for a long period, e.g. a flat; for a car, you can use both words.

Topic 5

Daily life


clock – часы (стенные) alarm clock – будильник watch – наручные часы as usual – как обычно than usual – чем обычно 15 minutes later – через 15 минут half – половина quarter – четверть except – кроме to get up – вставать to wake up – просыпаться to ring – звонить, звенеть to lie – лежать to start – начинать to do morning exercises – делать зарядку to wash – умываться; мыть to wash up – мыть посуду to clean teeth – чистить зубы to comb hair – причесываться to take things easy – смотреть на вещи просто to arrive – прибывать, приезжать to begin – начинать(ся) customer – покупатель; клиент to need money – нуждаться в деньгах to bang on the door – стучать в дверь to jump out of bed – вскочить с кровати to turn over – перевернуть(ся) to be late (for) – опаздывать absent-minded – рассеянный to go by (bus) – ездить на (автобусе) to get to work – добираться до работы to get on (a bus) – сесть на автобус to get off (the bus) – выйти из (автобуса) to seem – казаться to be tired – устать to be alone – быть одному to stay alone – остаться одному on weekdays – по рабочим дням at the weekend – по выходным day off выходной (не рабочий день) to be in a hurry – спешить Hurry up! – Поторопись! to be sure – быть уверенным to understand – понимать to leave the house – выходить из дома to leave for – уходить куда-либо Take it easy! – Не принимай близко к сердцу! to go to bed – ложиться спать to go to sleep – засыпать to think – думать to spend – проводить (время) to want - хотеть job - работа


Anna's alarm clock rang at a quarter past seven as usual. And, as usual, she lay in bed for another ten minutes. Then she got up, washed, cleaned her teeth and combed her hair. Then she had breakfast.

Anna likes to go to work by bus, it takes her twenty-five minutes to get to work by bus. When she got off the bus she walked to her office. She got there at a quarter to nine. Fifteen minutes later one of the office girls opened the main door. The first customer arrived. The day's work began.

Anna likes to take things easy, but Susan is always in a hurry, sometimes late and often absent-minded. Classes at the business college usually start at nine fifteen, except on Fridays, when the first class begins at ten.

Michael, her brother, usually bangs on her bedroom door at eight o'clock. He did so this morning. "All right," said Susan, but she just turned over and went to sleep again. At half past eight Michael went upstairs and banged on his sister's door again. Susan jumped out of bed, washed quickly and ran back to her room. She ran downstairs to the kitchen, but looked at her watch and understood that she didn't have time for breakfast. "Bye, mother," she said and ran out. Mrs. Bond did the washing up. She had ten minutes before she had to leave for work. She sat down and smoked a cigarette. Suddenly the house seemed very lonely. She was glad that she had a job. Not because she needed money but she did not want to be alone all day in her house.

Discuss in pairs:

1. What time do you get up? 2. Do you get up so early on Sundays? 3. Do do you your morning exercises every day? 4. Where do you have your breakfast? 5. What time do you leave home? 6. What time do you come to your office? 7. How long does it take you to get there? 8. How many hours do you stay at the office? 9. What time does your work begin? 10. Are you sometimes late for work? 11. Do you always come on time? 12. Did you come to your office on time yesterday? 13. What time is your lunch hour? How long does it last? 14. What time is your working day over? 15. Where do you usually go after work? 16. Where did you go after work yesterday? 17. What is your day off? 18. How many days a week do you work? 19. Where do you usually spend the weekend? 20. How did you spend your last weekend?

5. Translate into English :

1. — Когда вы обычно встаете? — По рабочим дням в 7 часов, а в субботу и воскресенье немного позже обычного. — Как вы добираетесь на работу? — Обычно я иду пешком, а сегодня я ехала на автобусе. 3. Вчера у меня был тяжелый день. Я очень устал и лег спать рано. Я начал читать книгу, но через минуту заснул. 4. В субботу у нас была вечеринка. Мы потратили много денег, но не жалеем. Мы очень хорошо провели время. 5. Мама встала в 7 часов, приготовила завтрак, разбудила детей и папу. Ее рабочий день начался. 6. В понедельник мой будильник не прозвонил. Я проснулся в 8.30 и вскочил с постели. Я не делал зарядку и пошел на работу без завтрака. 7. Поторопитесь, поезд прибывает через 3 минуты. 8. Вы поняли, что он сказал? 9. Мы знали, что опаздываем, но автобуса не было. 10. В прошлом году здесь было мало посетителей? 11. Не торопитесь. У нас масса времени. Занятие начинается через 20 минут. 12. Вчера у меня был выходной. Я немного поработал в саду, читал, смотрел телевизор. Вечером меня навестили родственники. 13. Мы написали им два письма на прошлой неделе. 14. — Господин Уэст, что вы делали вчера с 5 до 7? — Мой рабочий день закончился в 5. В 5.10 я вышел из офиса и пошел к автобусной остановке. — Вас кто-нибудь видел? — Нет, на улице никого не было. — Вы долго ждали автобус? — Нет, я подождал немного, и автобус подошел. — Сколько времени у вас обычно уходит, чтобы доехать домой? — Обычно око­ло 45 минут. Я вышел из автобуса и пошел домой. Ровно в шесть я был дома. — Вы смотрели на часы? — Нет, но я знаю, что всегда прихожу домой в это время.

Тексты профессиональной направленности
для чтения и обсуждения.

Text 1. Introduction to accounting.

New words and word combinations:

1. Purpose – цель, назначение.

2. Accounting – учет, отчетность.

3. Owner – владелец, хозяин, собственник.

4. Profitability – прибыльность, доходность, полезность, выгодность, рентабельность.

5. Financial condition – финансовое состояние.

6. To measure – оценивать, определять

7. To extend – продлять.

8. Tax – налог, пошлина, сбор.

9. Regulation – регулирование.

10. To analyse – анализировать.

11. Data (pl. from datum) – данные, факты, сведения, информация.

12. Item – пункт, параграф, статья.

13. Percentage – процент, процентное отношение, процентное содержание

14. Ratio – пропорция, коэффициент, соотношение

15. Transaction – дело, сделка

16. Valuation – оценка (имущества)

17. To purchase – покупать, закупать, приобретать

18. Customer – покупатель

19. Merchandise – (сущ.) товары, (гл.) торговать

20. Manufacture – производство, изготовление, обработка

21. Manufacturing – обрабатывающая промышленность

22. Charge – плата, сбор, цена

23. Fee – плата за услуги, взнос

24. Software – документация, программное обеспечение

25. Product – продукт, продукция, изделие


The purpose of accounting.

The purpose of accounting is to provide financial information about a business activity. Owners, managers, creditors and governmental agencies all need financial information provided by accounting system. The table presented bellow shows some of the users of accounting information and the information they need.

Users Information needed
Owners - Present and future Business profitability and current financial condition
Managers - May or may not own business Detailed information about the business in order to measure performance
Creditors Present and future Whether the firm can pay bills on time so they can decide whether or not to extend credit
Government agencies City, State and Federal To determine taxes to be paid and for the purpose of regulation


The accounting process.

Accounting is the art of gathering information about a business and reporting this information to users. The six major steps of the accounting process are: analyzing, recording, classifying, summarizing, reporting and interpreting. People must analyze and interpret accounting data.

Analysing is looking to see what happened and thinking about how this effects the business.

Recording is entering financial information into the accounting system.

Classifying is sorting and grouping like items together rather than merely keeping a simple diary like record of numerous events.

Summarizing is bringing the various items of information together to explain the result.

Reporting is telling the results in a commonly understood language. The results are most often reported in a table of numbers.

Interpreting is deciding the importance of the various reports. This may include percentage analyses and the use of ratios to help explain how pieces of information relate to one another.

Types of businesses.

Businesses can be classified according to the type of service or product that they provide. Some businesses provide a service, while other businesses sell a product. A business that provides a service is called a service business. A business that purchases a product from another business to sell to its customers is called a merchandising business. A business may make (manufacture) the product that it sells or it may sell a product that another business made. A business that makes the product that it sells is called a manufacturing business. For ex. A person who is trained in the use of computers and computer software and uses their special knowledge to provide consulting services to train and teach others for a fee of charge is in a service business. The person or organisation who buys computers and then resells those same computers to others is in a merchandising business. The person or organisation who makes all of the various parts of a computer and puts them together is in manufacturing business.



1. Match the following users with the information needed.

1. Owners            a) Whether the firm can pay its bills on time

2. Managers        b) Detailed up to date information to measure business performance

                                    and plan future operations.

3. Creditors          c) To determine taxes to be paid and whether other regulations are met.

4. Government agencies d) The firms current financial condition.


2. List the six major phases of the accounting process in order (1-6) and define each.







3. Describe the kind of information needed by the users listed:

a. Owners (present and future)

b. Managers

c. Creditors (present and future)

d. Government agencies.

4. Match the following steps in the accounting process with their definitions.

Analysing - a. telling the results
Recording - b. looking to see what has happened and thinking about how it effects the business
Classifying - c. deciding the importance of the various reports
Summarising d. bringing together information to explain the results
Reporting - e. sorting and grouping like items together
Interpreting - f. entering financial information into the accounting system.



1. Label each of the following accounts as an asset (A), Liability (L) or Owner’s equity   (OE)

Item Account Classification
Money in bank Cash  
Office supplies Supplies  
Money owed Accounts payable  
Office chairs Office furniture  
Net worth of owner    
Money taken by owner    
Money owed by customers Accounts receivable  

2. Using the accounting equation, compute the missing elements.

Assets Liabilities Owner’s equity
………..        = $24,000             + $10,000
$25,000         = $18,000             + ………..
$40,000         = …………          + $15,000

3. Define each of the accounting elements.


1. Define each of the additional accounting elements.

2. Match the following additional elements with their definitions:

Revenues  represents the decrease in assets

Expenses  reduce owner’s equity

Withdrawals the amount for products sold or services perfomed

3. Find in the text the English equivalents for the following words and word combinations:

        рента, затраты, расчетный период, временный, возмещать


The T account.

The assets of a business may consist of many items, such as cash, accounts receivable, merchandise, equipment, buildings and land. The liabilities may consist of one or more items, such as accounts payable and notes payable. Similary, owner’s equity may consist of the owner’s investment and various revenue and expense items.

A separate account is used to record the increases and decreases in each type of assets, liability, owner’s equity, revenue and expense.

The T account gets its name from the fact that it resembles the letter T. The T account has three major parts:

1. The Title.

2. The debit or left side.

3. The credit or right side/

The debit side is always on the left and the credit side is always on the right. This is true for all types of asset, Liability, owner’s equity, revenue and expense accounts.

Balancing a T account.

To determine the balance of a T account at any time, simply total the dollar (ruble) amounts on the debit and credit sides. These totals are known as footings. The difference between the footings is called the balance of the account. The amount is then written on the side with the larger footing.

To debit an account means to enter an amount on the left or debit side of the account. To credit an account means to enter an amount on the right or credit side of the account. Debits increase assets and decrease liabilities and owner’s equity. Credits decrease assets and increase liabilities and owner’s equity.


1. Complete the sentences:

To debit an account

To credit an account

To determine the balance of a T account


A separate account is used to

The T account gets its name

2. Answer the following questions:

a. What is a separate account used to?

b. What major parts has the T account?

c. Debit side is always on the left and credit side is always on the right. For what types of accounts is it true?

d. What do you know about footings?

3. Tell in your own words the defenition of the: debit, credit, the T account, footings, balance.


3. Define each of the financial statement.

4. Answer the following questions:

a. What financial statements do you know?

b. What does the Operating statement report?

c. What is the purpose of the Statement of the owner’s equity?

d. What does Balance sheet verify?

e. What does liquidity measure?

3. Find in the text the English equivalents to the following words:

начальный капитал, чистый убыток, подтверждать, рентабельность, прибыль, отчет, вычитать, указывать.


Investment decision.

This is the most important of the firm’s three major decisions. It begins with the determination of the total amount of assets needed to be held by the firm. Even when this number is known, the composition of the assets must still be decided: how much of the firm total assets should be devoted to cash, to inventory or to fixed assets.

Finally, assets that can no longer be economically justified may need to be reduced, eliminated, or replaced.

Financing decision.

It is the second major decision of the firm.

If one looks at the mix of financing for firms across industries, he will see marked differences. Some firms have high relative amounts of debt, while others are almost debt- free. Does the type of financing employed make a difference? Is it possible to define the optimal financial structure of the firm?

In addition, dividend policy must be viewed as an integral part of the firm’s financing decision. Retaining a greater amount of current earnings in the firm means that the resource base of the firm will be strengthened. At the same time it means that fewer roubles will be available for current dividend payments.

Asset management decision - the third important decision of the firm.

The financial manager is charged with varying degrees of operating responsibility over existing assets. The financial manager’s responsibilities require that greater concern he placed with the management of current assets than with fixed assets.

Investment decisions have important financial implications, but they are more strategically oriented. As such the financial manager is only one of the parties involved in the decision process.

Current assets management instead falls under the direct responsibility of the financial manager.



1. Quote the sentences in which these words and word combinations are used in the text: financial, assets, responsibility, manager, decision, debt- free, amount, resource, inventory;

2. Think of the questions and statements to which the following sentences are answers:

a. The decision function of financial management includes the investment, financing and asset management decision.

b. Profit has been defined as the reward resulting from the decision of bearing a risk.

c. Investment decision is the most important of the firm’s three major decisions.

d. Dividend policy must be viewed as an integral part of the firm’s financing decision.

e. Investment decisions are strategically oriented.

3. Give a summary of the text and discuss it.



A partnership is similar to the sole proprietorship except that the business has more than one owner. Partnerships, like proprietorships, pay no income taxes. Individual partners include their share of profits or losses from the business as a part of their personal taxable income. One advantage of this business from the relative to the proprietorship is the capability of raising a greater amount of capital.

In a general partnership all partners have unlimited liability. Because each partner can bind the partnership with obligations, general partners should be selected with care.

In most cases there is a formal arrangement that sets forth the powers of each partner, the distribution of profits, the amounts of capital to be invested by the partners, and the procedures for reconstituting the partnership in the case of the death or withdrawal of a partner. Legally the partnership is dissolved if one the partners dies or withdraws.

In limited partnership, the liability of limited partners is confined to the amount of capital they have contributed.


The corporation is a business form separate from its owners. The principal feature of this form of business is that the corporation exists legally separate and apart from its owners. This has a series of favourable features.

The firm’s life is not limited by the lives of its owners. The corporation can continue even though individual owners die or sell their stock. An owner’s liability is limited to his investment. His personal assets cannot be seized in the settlement of claims. This is another important advantage, since capital can be raised in the corporation’s name without exposing the owners to unlimited liability.

A possible disadvantage of the corporation is related to taxes. Corporate profits are subject to double taxation since the company pays taxes on the income it earns and the stockholders must also pay a tax dividends received.


1. Find in the text the English equivalents for these words and word combinations: финансовое обязательство владельцев; облагаемый доход; личное имущество владельцев; простота – его главное имущество; каждый партнер может связать компанию обязательствами; официальное соглашение, которое излагает (формулирует) права каждого партнера; процедуры воссоздания товарищества; главная характерная особенность этой формы бизнеса; подвержены двойному налогообложению; обязательства владельца ограничиваться его вкладом.

2. Agree or disagree with the following statements:

1. Partnerships pay income taxes

2. Personal capital is provide by more than one owner in a partnership

3. All the partners have limited liability in a general partnership

4. The personal property of the owner, as well as the assets of the business, may be seized to settle claims in a sole proprietorship.

5. The liability of limited partners in a limited partnership is not confined to the amount of capital they have contributed.

6. The corporation exist legally separate and apart from its owners.

7. A possible disadvantage of the corporation is related to taxes.

3. Make up dialogue on the text.

Corporate income taxes.

A corporation’s taxable income is found by deducting all expenses , including depreciation and interest, from revenues. The taxable income is then subject to a graduated tax structure, called the marginal tax rate. The average tax rate is measured by dividing taxes actually paid by taxable income. For small firms the distinction between the average and marginal tax rates may be important.

Capital gain.

Capital gains are one major form of corporate income. They result old assets are sold at prices above the original purchase prices.

Operating loss carry-back and carry-forward.

If a company has an operating loss, such loss may be applied against income in other years. The loss can be carried back 3 years and then forward 15 years. This means that the firm must first apply the loss against the taxable income in the 3 prior years. If the loss is not completely absorbed by the profits in these 3 years, it may be carried forward to each of the following 15 years.


Depreciation is the systematic allocation of the cost of a capital asset over a period of time for reporting and tax purposes. Depreciation deductions taken on a firm’s tax returns are treated as expense items. Thus they lower taxable income. The main alternative procedures for depreciating capital assets are the straight - line depreciation method and the accelerated depreciation method. Most firms with taxable income prefer to use an accelerated depreciation method for tax reporting purposes in order to lower their taxable income figure.



1. Fill in the missing words:

a. The taxable income is then ….. a graduate tax structure.

b. For small firms ….. between the average and marginal tax rates may be important.

c. To reduce the effect of ….. , a certain percentage of such dividends is tax exempt.

d.  can be carried back 3 years and then forward for 15 years

e. Most firms with taxable ….. prefer to use an accelerated depreciation method..

2. Respond to these statements.

a. Depreciation is the systematic allocation of the cost of a capital asset, isn’t it?

b. What kind of depreciation method do most firms with taxable income prefer?

c. Is interest income taxed as ordinary income?

d. What do you think about the distinction between the average and marginal tax rates for small firms?

e. How is a corporation’s taxable income found?

2. Give a summary of the text.

Text 9. Bookkeeping

Insert the suitable word.

1. Bookkeeping is usually ……… by a bookkeeper.

2 There are some common ………. of bookkeeping.

3. Bookkeeper is a person who records the day-today …………. transactions of an organization.

4. An accountant may prepare the income ……………

5. Two common bookkeeping systems are the ………………. bookkeeping system and the …………. bookkeeping system.

Text 10. Economics

Retell the text.

Text 11. Microeconomics

Ask questions to the text.

Insert a suitable word:

Microeconomics is a fundamental method for ……. the economy. A ……. might be for a product or service. The theory …… aggregates of quantity demanded by …….. and quantity supplied by ……. Such analysis ……. market structure. General equilibrium theory allows for changing in ……… ……….. .

Retell the text.


Retell the text.

Text 13. Social insurance

Answer the questions: What is social insurance? What characteristics has it? What similarities and differences are there between social insurance programs and private insurance programs? What are social insurance programs based on?

Retell the text.

Text 14. Monetary reform

Retell the text.


The Present Perfect Tense

( Настоящее совершенное время )

Утвердительная форма Вопросительная форма Отрицательная форма
I Have Asked He  She    has asked It We You   have asked They Have I asked? he Has   she asked? it you Have  we   asked? they I have not asked He She has not asked It   We You  have not asked They

Present Perfect употребляется:

1) Для выражения действия, законченного к моменту речи, но связанного с настоящим. Эта связь с настоящим может быть выражена:

а) имеющимся налицо результатом ранее совершившегося действия:

I have received a letter. Look! Here it is!

Я получил письмо. Посмотрите! Вот оно!

б) временем совершения действия, выраженным следующими обстоятельственными словами: today , this week , this month , this year и т.п., которые обозначают не истекший период времени:

I have seen this film today.

Я видел(а) этот фильм сегодня.

2)С наречиями неопределенного времени, такими как ever когда-либо, never никогда, just только что, yet все еще, often часто, already уже:

Have you ever been to Leningrad?

Были ли вы когда-нибудь в Ленинграде?

No, I have never been there.

Нет, я никогда там не был.

I have just seen him.

Я только что его видел(а).

3) Иногда Present Perfect употребляется для выражения действия, которое началось в прошлом и не закончено к настоящему моменту (со словами since с тех пор, с, и for в течение):

I have not seen you since spring.

Я не видел(а) вас с весны.

He fell ill and left Moscow and I have not seen him since.

Он заболел и уехал из Москвы, и с тех пор я его не видел(а).

I have known him for 10 years.

Я знаю его 10 лет.

Present Perfect обычно переводится на русский язык глаголом в прошедшем времени совершенного или несовершенного вида. Если же действие, выраженное Present Perfect , не закончено к данному моменту, то Present Perfect переводится глаголом настоящего времени:

I have known him for many years.

Я знаю его много лет.

Answer the questions.


Models: — Have you brought my book?

- Yes, I have. (No, I haven't.)

- Has he brought your book?

- Yes, he has. (No, he hasn 't (yet).)

1. Have you seen the new film? 2. Have you read my letter? 3. Have you passed your English exam? 4. Has he phoned her today? 5. Has she sent them a telegram? 6. Has the weather been rainy the whole month? 7. Have they read the novel in the original? 8. Have they moved in? 9. Have you had your lunch yet? 10. Has he completed his course yet? 11. Have you ever been to London? 12. Have you ever been to the Hermitage? Has your father had his holiday this year? Has the train left?

B. Give full answers.

1. How long have you worked here? 2. How long has he known her? 3. Since when has she lived in St. Petersburg? 4. What novels have you read this year? 5. What transport have you used today? 6. How long have you been a student? 7. What newspapers have you looked through? 8. What literature have you used for you report? 9. What wrong has he done to you? 10. What birthday present has he given you? 11. How long have they been married? 12. Since what time has the film been on? 13. Since what time haven’t you heard from your sister? 14. Since what age have you been able to walk?

4. Insert since or for.

1. He has forgotten his Spanish ... he left Cuba. 2. What have you done ... I last saw you? 3.1 haven't seen him ... ages. 4. It has rained... Monday. 5. I have known him... childhood. 6. I've known him... years. 7. How long have you been here? — I've been here... two months,... last May. 8. How long have youstudied Chinese? — ... five years,... I was eighteen. 9. How long have you been in the library? — I've been here ... ten o’clock, ... three hours. 10. Peter is hungry because he has had nothing to eat... five hours, ... morning. 11. They have been here ... an hour. 12. It's been foggy... a fortnight. 13.... when has he been in love?


Complete the sentences.

1. I’ve just                                               умылся

накрыл на стол

добрался до института


совершил ошибку

опоздал на поезд

включил телевизор

поссорился с ней

обсудил этот вопрос

2.     He’s (already)                                            посмотрел этот фильм

перевел третий текст

встретил их на станции

проводил ее

нашел книгу

прибыл в город

потратил все деньги


3.     Have you ever                      гуляли под дождем без зонта?

видели семь чудес света?

наблюдали сильный снегопад?

слышали эту песню?

влюблялись с первого взгляда?

купались в реке зимой?

пробовали манго?

обижали своих родителей?

4. I haven't                                                     сказала ему правду

путешествовала по Европе

видела достопримечательности Лондона

видела спектакль

послала ей письмо

нашла свое кольцо

пробовала пирог

написала книгу

говорила с ним

звонила ей

кончила читать книгу

купила билеты

Sequence of tenses

В английском сложноподчиненном предложении с придаточным дополнительным (вопрос «что?», «кто?», «чего?» и т. д.) соблюдаются правила согласования времен в главном и придаточном предложениях. Эти правила сводятся к следующему:

1.       Если глагол-сказуемое главного предложения стоит в настоящем или будущем времени, то глагол- сказуемое придаточного дополнительного предложе­ния может стоять в любой временной форме, требуемой смыслом, например:

Не says you are right. — Он говорит, что ты прав.

Не will tell why he was not at school yesterday. — Он скажет, почему он не был в школе вчера.

2.       Если глагол-сказуемое главного предложения стоит в прошедшем времени (обычно — в Past Inde­ finite), то и глагол дополнительного придаточного
предложения должен стоять в одном из прошедших времен, в том числе — в будущем с точки зрения про­шедшего (Future-in-the Past).

Не said he would not go to school tomorrow. — Он сказал, что не пойдет в школу завтра.

При этом для обозначения действия, одновременного с действием, выраженным сказуемым главного предложения, употребляется Past Continuous (в русском языке — настоящее время) или Past Indefinite.

Не told me he was preparing for his exam. — Он сказал мне, что готовится к экзамену.

Для обозначения действия, предшествующего действию, выраженному сказуемым главного предло­жения, обычно употребляется Past Perfect. На русский язык глагол-сказуемое придаточного в данном случае переводится глаголом в прошедшем времени:

I didn ’ t know he had left for Moscow. — Я не знал, что он уехал в Москву.

При указании определенного времени (in 1980, yesterday) предшествующее время выражается при помощи Past Indefinite.

Например: I thought you were born in 1980.

Для выражения будущего времени с точки зрения прошедшего времени употребляется форма Future in the Past где вспомогательный глагол will меняется на would, которая на русский язык переводится будущим временем:

Не told me that he would meet me at the Institute. — Он сказал мне, что встретит меня в институте.

Modal verbs

Модальные глаголы показывают отношение говорящего к действию, выраженному инфинитивом. Например, сравните:

You can speak English. Вы можете (умеете) говорить по-английски.

You must speak English. Вы должны говорить по-английски. You may speak English. Вы можете говорить по-английски. (Вас поймут.)

Как видим, в одном и том же предложении изменение модального глагола меняет смысл всего предложения, т. е. меняется отношение к действию, выраженному инфинитивом.

Модальные глаголы не имеют форм во всех време­нах, для этого употребляются их эквиваленты (заменители).

Вопросительные и отрицательные предложения с модальными глаголами строятся без вспомогательных глаголов: Can you help me? — Yes, I can. — No, I can’t. Вы можете помочь мне? — Да. —Нет.

К основным модальным относятся глаголы:

са n — мочь, быть в состоянии, could — прошедшее время

предполагает наличие физической, умственной и прочих возможностей, позволяющих сделать что-либо:

I can swim. — Я могу (я умею) плавать.

I could translate this text. — Я мог (был в состоянии) перевести этот текст.

В будущем времени у глагола сап есть заменитель — конструкция to be able to (быть в состоянии что-либо сделать): I shall be able to help you when I am free. — Я смогу помочь тебе, когда освобожусь.

may — иметь возможность, получить разрешение (делать что-либо), прошедшее время — might — May I help you? — Можно вам помочь? — Yes, you may. — Да, можно.

В будущем времени у модального глагола may есть заменитель — конструкция to be allowed to (получить разрешение сделать что-либо).

Не will be allowed to take the book. Ему разрешат взять книгу.

must — должен, обязан.

You must write it down now. — Вы должны напи­сать это сейчас.

Заменителями глагола must являются глаголы to have to и to be to, которые имеют некоторые дополни­тельные оттенками значения. Глагол to have to означает долженствование, вызванное обстоятельствами, вынужденную необходимость, в то время как глагол to be to — долженствование, связанное с расписанием, планом или заранее сделанной договоренностью.

She had to stay at home. — Она вынуждена была (ей пришлось) остаться дома.

The train was to arrive at 8 in the evening — Поезд должен был прибыть в 8 вечера. (По расписанию).

После модальных глаголов и некоторых их эквивалентов инфинитив употребляется без частицы to.

Заменителями модального глагола must являются также модальные глаголы ought to, should (в значении совета, рекомендации, упрека) и shall (испрашивается разрешение на совершение действия).

You should enter the Institute. Вам следует посту­пить в институт (рекомендация, совет),

В сочетании с перфектным инфинитивом глагол should выражает сожаление о невыполненном действии и переводится «следовало бы».

You should have helped them. Вам следовало бы помочь им. (Но вы не сделали этого).

Shall I read? Мне следует читать?

Модальный глагол would может иметь следующие значения:

1). Вежливая просьба. Would you help me? He поможете ли вы мне?

2). Повторяемость действия в прошлом. Не would often help me . Он, бывало, часто помогал мне.

3). Стойкое нежелание совершать какие-либо действия. Не wouldn't listen to me. Он никак не хотел слушать меня.

Модальный глагол need — «нужно, надо» употребляется, в основном, в отрицательных предложениях. You needn't do it now. Вам не нужно делать это сейчас.

Insert suitable verbs.

1. I ... not go to the theatre with them last night, I... revise the grammar rules and the words for the test. 2. My friend lives a long way from his office and... get up early. 3. All of us... be in time for classes. 4. When my friend has his English, he... stay at the office after work. He (not)... stay at the office on Tuesday, Thursday and Sat­urday and... get home early. 5.... you... work hard to do well in your English? 6. «... we discuss this question now?» «No, we       We... do it tomorrow afternoon.» 7. I'm glad you... come. 8. «... you come and have din­ner with us tomorrow?» «I'd love to.» 9. «Please send them this article.» «Oh,... I do it now?».

Translate into Russian.

1. Mike can run very fast. 2. They can understand French. 3. Kate can speak English well. 4. My brother can come and help you in the garden. 5. Can you speak Spanish? 6. Can your brother help me with mathematics? 7. His little sister can walk already. 8. The children cannot carry this box: it is too heavy. 9. My friend cannot come in time. 10. This old woman cannot sleep at night. 11. His sister can cook very well. 12. I can sing, but I cannot dance.

5. Translate into English using may.

1. Можно мне войти? 2. Можно, я пойду гу­лять? 3. Если твоя работа готова, можешь идти домой. 4. Учитель сказал, что мы можем идти домой. 5. Доктор говорит, что я уже могу купаться. 6. Папа сказал, что мы можем идти в кино одни. 7. Я думал, что мне можно смотреть телевизор. 8. Если ты не наденешь пальто, ты можешь заболеть. 9. Не уходи из дома: мама может скоро прийти, а у нее нет ключа. 10. Будь осторожен: ты можешь упасть. 11. Не трогай собаку: она может укусить тебя. 12. Мы, может быть, поедем за город в воскресенье. 13. Он может забыть об этом. 14. Скоро может пойти дождь.

Translate into Russian .

1. Yom must work hard at your English. 2. You must learn the words. 3. Must we learn the poem today? 4. It must be very difficult to learn Chinese. 5. You must not talk at the lessons. 6. Everybody must come to school in time. 7. Don’t ring him up: he must be very busy. 8. You must not make notes in the books. 9. I must help my mother today.

7. Translate into English using must.

1. Я должна упорно работать над своим английским. 2. Вы должны внимательно слушать учителя на уроке. 3. Ты должен делать уроки каждый день. 4. Вы не должны забывать о своих обязанностям 5 Вы должны быть осторожны на улице 6. Она должна быть дома сейчас. 7. Мои друзья, должно быть, в парке. 8. Вы, должно быть, очень голодны. 9. Должно быть, очень трудно решать такие задачи. 10. Я должен сегодня повидать моего друга.

Passive Voice

Формы страдательного залога английских глаголов образуются с помощью вспомогательного глагола to be в соответствующем времени, лице и числе и при­частия II (Participle II) смыслового глагола:

Present Indefinite:                                                      The letter is written.

Past Indefinite:                                               The letter was written.

Future Indefinite:                                                        The letter will be written.

 Present Continuous:                                       The letter is being written.

Past Continuous:                                                          The letter was being written.

Future Continuous:                                                      The letter will be being written.

Present Perfect:                                                             The letter has been written.

Past Perfect:                                                                   The letter had been written.

Future Perfect:                                                     The letter will have been written

Глагол-сказуемое в страдательном залоге показы­вает, что подлежащее предложения является объек­том действия со стороны другого лица или предмета.

Сравните: I bought a book. — Я купил книгу.

The book was bought (by me). — Книга была куплена (мной).

Глаголы в страдательном залоге на русский язык переводятся

1.       глаголом быть + краткая форма причастия страдательного залога:

The letter was sent yesterday. Письмо было послано вчера.

2.       глаголом с частицей — ся (-сь):

This problem was discussed last week. Эта проблема обсуждалась на прошлой неделе.

3.       неопределенно-личным оборотом, т. е. глаголом в действительном залоге 3 лица множественного числа, типа «говорят», «сказали»:

English is spoken in many countries. На английском языке говорят во многих странах.

4.       глаголом в действительном залоге (при наличии исполнителя действия):

Pupils are taught at school by the teachers. Учеников учат в школе учителя.

Open the brackets.

1. I’m not reading these books today. They (return) to the library. 2. The paintings (exhibit) till the end of the month. 3. Why your home task (not do)? 4. She was taken to the hospital today, and (operate) tomorrow morning. 5. This room (use) only on special occasions. 6. Bicycles must not (leave) here. 7. This newspaper (not read). The pages (not cut). 8. Dictionaries may not (use) at the ex­amination. 9. Usually this street (sweep) every day, but it (not sweep) yesterday. 10. This book (leave) in the classroom yesterday; it (find) by the teacher. 11. Thousands of new houses (build) every year. 12. This room (not use) for a long time. 13. The children are very excited this morning. They (take) to the circus this afternoon.

Translate into English .

1. Эта книга была прочитана всеми. 2. Письмо будет отправлено завтра. 3. Ее часто спрашивают? 4. На ваш вопрос ответят завтра. 5. Текст переводился вчера с двух до трех. 6. Работа только что завершена нами. 7. Эти книги уже будут опубликованы к концу года. 8. Наша контрольная работа сейчас проверяется? 9. О новой книге будут много говорить. 10. В нашем городе сейчас строится много новых зданий. 11. Ключи были утеряны вчера. 12. Мальчика возьмут в кино. 13. Вам сказали об этом? 14. Телеграмма уже получена?

Translate into English .

1. Он сказал мне, что текст будет переведен к 10 часам завтра. 2. Все картины, которые вы здесь видите, написаны одним и тем же художником. 3. Письмо будет отправлено завтра. 4. Работа будет закончена в срок. 5. За доктором послали? Сделайте это как можно скорее. У ребенка высокая температура. 6. Эта книга была написана до того, как автор стал знаменитым. 7. Сотни новых домов будут построены к концу этого года. 8. Эта история давно забыта всеми. 9. Мне предложили очень интересную работу. 10. Он серьезный человек. На него всегда можно положиться. 11. За старой женщиной ухаживает ее младшая дочь. 12. На вечер нам показали прекрасный фильм. 13. Его ударили мячом. 14. С ним необходимо немедленно поговорить по этому вопросу. 15. Вам зададут несколько вопросов на экзамене. 16. Ей было дано задание составить список участников собрания. 17. Речь была заслушана с большим вниманием. 18. Вам объяснят, как добраться до железнодорожного вокзала. 19. Об этой пьесе сейчас много говорят. 20. Делегацию нужно встретить завтра в 9 часов утра в аэропорту.

Библиографический список:


1. Г.Е. Выборова, К.С. Махмурян, О.П. Мельчина Easy English: Базовый курс: Учебник для учащихся средней школы и студентов неязыковых вузов. – М.: АСТ-ПРЕСС, 2001г.

2. Г.Е. Выборова, К. С. Махмурян Easy Englsh: Сборник упражнений по английской грамматике. – М.: АСТ – ПРЕСС, 2000г.

3. О.Л. Гроза и другие New Millennium English: учебник для 10 класс общеобразовательных учреждений. – Издание второе. – Обнинск: Титул, 2005г.

4. Л.В. Хведченя, Р.В. Хорень, И.В. Крюковская и другие Практическая грамматика современного английского языка / Под общей редакцией Л.В. Хведчение. – Мн.: Интерпресссервис; Книжный дом, 2002г.

5. И.П. Агабекян, П.И. Коваленко: Устные темы по английскому языку и все для успешной сдачи экзамена. – Ростов-на-Дону: «Феникс», 2000 г.

6.  Murphy, Raymond Essential Grammar in Use. - Cambridge University Press, 2009

7. Stuart Redman English Vocabulary in Use. – Cambridge University Press, 2006

8. Susan Norman We are in business. English for commercial practice and international trade.  Students’ book. – Longman, 2005.

9. Русско-английский разговорник по внешне-экономическим связям. Москва, «Русский язык», 2010

10. Англо-русский словарь по экономике и финансам. Санкт-Петербург, «Экономическая школа», 2009


М.С. Бондаренко

Н.С. Котова

Г.В. Милицына



Основы делового
английского языка

Разговорные темы

Грамматические упражнения




М.С. Бондаренко, Н.С. Котова, Г.В. Милицына

Английский язык

Дата: 2018-12-28, просмотров: 359.