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— Hello, Pat. You didn't phone me yesterday.

- No, I didn't. I was very tired last night.

 -Why?

-I had such a busy day.

-Did you? What did you do?

-I woke up at 6 and went to the station to meet my moth­er-in-law.

-Why didn't your husband do that?

-He went to Paris on business. 

-I see.

-Then we had breakfast. I left her at home and went to my office. I was 15 minutes late because I was in a hurry and a policeman stopped me. So it took me an hour to get to my work.

-Oh, my! I hope you didn't have much work at the office.

-Yes, I did. We had a long meeting in the morning, then I had a lot of visitors, and at the end of the working day I wrote some business letters.

-Did your daughter cook dinner for you?

-No, she didn't. She was busy at the University and came home very late.

-Poor thing! I hope you are not so busy tomorrow.

 

2. Use the right words and word combinations:

morning exercises; got up; washed; walked; a quarter to 10; breakfast; left; it took me; got on; had dinner; arrived; was busy; came; went; watched TV; went to bed; a short rest; sat down; to read; turned off; at the weekend.

It was Monday yesterday. I ... at about seven o'clock. Then I did my... , ... and had .... At 8.30 I... the house and ... to the station. ... fifteen minutes to get there. I... the 9 o'clock train and ... in the city at... , and ... to my office. At the office I... till 6 p.m. When I ... home I ... and then I had ... . In the evening I like ... a little, but yesterday I ... into my favourite armchair and.... Then I rang up my friend Harry and told him 4that I wanted to see him ......... Harry agreed. Then I........ the light and....

 

3. Use the right prepositions or adverbs:

Every morning regularly, ... ten o'clock, when her lecture was..., Jean came... the room, where I was already... work.

Her careful*, accurate work was of great help ... me. She prepared hundreds... slides which it was necessary to examine. She was very careful and never made a mistake. Her presence stimulated me greatly.

... one o'clock we had lunch ... the laboratory.

... the seventh day, as we worked silently, I heard a step and turned… . Professor Challis stood ... the doorway.

"I thought I'd look in, Robert, to see how you were getting on."

I rose at once and introduced him ... Jean. He bowed* ... her in his old-fashioned manner. I understood that he liked her.

... that he came regularly to visit us, often ... the lunch hour. He sat ... a chair watching us with his bright eyes. He often told us ... his life as a young student ... Paris, … the Sorbonne, where he worked under the great Duclaux.

(From "Shannon's Way" by A. Cronin)

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.

Дата: 2018-12-28, просмотров: 161.