УКАЗАНИЯ О ПОРЯДКЕ ВЫПОЛНЕНИЯ КОНТРОЛЬНОЙ РАБОТЫ

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СПбГБПОУ

«Санкт-Петербургский техникум отраслевых технологий, финансов и права»

Методические указания и задания на контрольные работы

для студентов заочного отделения

по специальности 38.02.06 Финансы

2 курс

Дисциплина Иностранный язык (английский)

Санкт-Петербург

2018

СОДЕРЖАНИЕ И МЕТОДИЧЕСКИЕ УКАЗАНИЯ ПО ИЗУЧЕНИЮ ПРОГРАММЫ.

Предлагаемая программа дисциплины «Английский язык» содержит темы, изучение которых позволит студенту-заочнику овладеть лексическим и грамматическим минимумами в соответствии с требованиями ФГОС СПО специальности «Финансы».

В результате самостоятельного изучения курса студент должен освоить перевод со словарем текстов тематически связанных с профессиональной деятельностью; приобрести умение читать и переводить без словаря тексты, лексика которых соответствуетнижеперечисленным в программе ситуационным темам; овладеть элементарными навыками общения на английском языке (знание реплик, типовых фраз-образцов, относящихся к ситуационным темам).

Перед изучением грамматических тем следует ознакомиться с Методическими пояснениями и «Вводным курсом» учебника [1].

Пользуясь «Вводным курсом» необходимо освоить фонетическую транскрипцию и научиться воспроизводить соответствующие транскрипционным знакам звуки, с тем чтобы уметь читать любое английское слово с помощью англо-русского словаря.

Основные грамматические правила вводятся в учебниках [1] и [2] в разделе «Грамматический справочник» поурочно, по мере их изложения в разделе «Основной курс». В этом порядке их и рекомендуется изучать.

Учебник [3] облегчает систематизацию и способствует углублению знания грамматики английского языка. Освоение грамматических правил необходимо сочетать с разбором иллюстрирующих примеров и упражнений, входящих в соответствующие уроки «Основного курса учебников [1] и [2], а также [3].

Особенное внимание следует уделить глагольным временам активного залога и страдательному залогу, т. к. конспект этих разделов английской грамматики должен быть выполнен в письменной контрольной работе.

Кроме грамматического материала следует освоить лексику по перечисленным в программе ситуационным темам. Характерные для тем слова и фразы содержатся в рекомендованных текстах учебников [1], [2], [4], [5], [6], [7], [8] и любых других учебных пособиях по английскому языку.

Лексика но специальности подобрана в учебниках [6], [7], [8], или аналогичных изданиях.

Если при изучении программного материала возникнут трудности, следует обращаться в учебное заведение за письменной или устной консультацией. В период экзаменационной сессии предусмотрено одно занятие по предмету «Английский язык». На занятии студент должен иметь отрецензированную контрольную работу и зачетку.

1. Грамматические конструкции

1.1. Имя существительное. Род, число, падеж, артикли. ([1] Грамматический справочник. 2, 3, 10, 11, 15, 27, 42, 46, 51, 63, 80).

1.2. Предложение. Общие сведения. ([1]. Грамматический справочник. 4, 5, 8, 78).

1.3. Местоимения: указательные, личные, притяжательные, неопределенные «some, any и их производные», «much, many, little, few», возвратные. ([1]. Грамматический справочник. 12, 19, 26, 35, 36, 37, 45, 81, 89).

1.4. Количественные числительные. ([1]. Основной курс. Урок 4)

1.5. Глаголы, «to be, to have». Оборот «there is (there are)».

Основные формы глагола, правильные и неправильные глаголы.

Причастие настоящего времени (Participle 1), причастие прошедшего времени (Participle П). Модальные глаголы и их аналоги. ([1]. Грамматический справочник 7, 16, 20, 24, 38, 39, 44, 47, 48, 49, 52. [2]. Грамматический справочник. 16, 17, 18, 19, 20.)

1.6. Вопросительные предложения. Общий вопрос. Альтернативный вопрос. Специальный вопрос. Вопросы к подлежащему и его определению.

Расчлененный вопрос. ([1]. Грамматический справочник. 13, 14. 17, 23, 31, 59.)

1.7. Времена действительного залога.

1.7.1. Времена группы Indefinite. The present Indefinite Tense (Настоящее неопределенное время). The Past Indefinite Tense (Прошедшее неопределенное время). The Future Indefinite Tense (Будущее неопределенное время). ([1]. Грамматический справочник. 28, 29, 30, 32, 39, 55, 40, 41.)

1.7.2. Времена группы Continuous. The Present Continuous Tense (Настоящее длительное время). Оборот «to be going to». The Past Continuous Tense (Прошедшее длительное время). The Future Continuous Tense (Будущее длительное время) ([ 1 ]. Грамматический справочник. 25, 32, 68, 69.)

1.7.3. Времена группы Perfect . The Present Perfect Tense (Настоящее совершенное время). The Past Perfect Tense (Прошедшее совершенное время). The Future Perfect Tense (Будущее совершенное время). ([1] Грамматический справочник. 50, 87, 95.).

1.8. Страдательный залог. ([1]. Грамматический справочник. 65).

1.9. Неличные формы глагола. Инфинитив. Герундий. ([1]. Грамматический справочник. 6, 86, [2]. Грамматический справочник. 8, 14.)

1.10. Конструкция «Сложное предложение» (Объектный падеж с инфинитивом) ([1]. Грамматический справочник. 84, 88, 90.).

1.11. Сослагательное наклонение. ([2]. Грамматический справочник. 10, 11, 12).

1.12. Согласование времени и косвенная речь ([1]. Грамматический справочник. 58, 62, 66, 70).

1.13. Степени сравнения прилагательных. ([1]. Грамматический справочник. 72, 85)

1.14. Сложноподчиненное предложение. ([1]. Грамматический справочник. 54, 56, 57.).

2. Ситуационные темы. ([1), [2], [4], [5], [6], [7], [8].

2.1. Семья и дом

2.2. Работа и отдых

2.3. Страноведение

2.4. Деловое общение

2.5. Покупки

2.6. Английская литература и искусство.

2.7. Банковская деятельность.

2.8. Бухгалтерский учет и аудит.

Литература:

1. Бонк Н. А. и др. Учебник английского языка. Т. 1. М, 1971-2015.

2. Бонк Н. А. и др. Учебник английского языка. Т.2. М., 1973-2015.

3. Качалова К. Н., Израилевич Е. Е. Практическая грамматика английского языка. М., ЮНВЕС, 1995-2015.

4. С. Е. Eckersley. Essential English for Foreign Students. Book 1-4. 1955-2002.

5. English for Businessmen. M., 1991-2015.

6. Гурская Т.А. Английский язык: Сборник текстов и упражнений для студентов специальности «Бухгалтерский учет, анализ и аудит». Камчат ГТУ. 2003-2015.

7. Шевелева С.А., Стогов В.Е. Банковские услуги. Учебное пособие по английскому языку. М., «Консалтбанкир», 1994-2015.

8. Я.Е. Стогов, С.А. Шевелева Диалоги для бизнесменов и банкиров. Практикум делового общения на английском языке. М., «Консалтбанкир». 1995-2015.

ВАРИАНТ 1

А)

A TOUCH OF FLU.

The National Health Service (NHS) was introduced in Great Britain in 1948. It provides free medical treatment. Every person who wants to be under the NHS weekly pays some money in the form of stamps. However it is still possible to get private medical treatment which is chargeable.

Russian people who work at the Trade Delegation in London usually enjoy the services of the General Practitioner (G.P.) who is on the staff of the Russian Embassy. Besides, Russian people who work in London are under the NHS. If they need medical help from specialists they go to the doctors in the outpatient department of the district hospital.

_______

On Monday morning Borisov felt very bad. He woke up with a headache and a sore throat and was running a high temperature. He understood that he had fallen ill and had to stay in bed. A doctor of the Russian Embassy was called to examine him.

Doctor: What seems to be the trouble?

Patient: I`ve got a cough and a headache. I`m all feverish.

Doctor: Did you take your temperature?

Patient: Yes, it`s 38.2.

Doctor: How long have you been feeling this way?

Patient: Since yesterday. It's flu, isn't it?

Doctor: I`m afraid that's what it is. And no wonder with so much flu about. If s a very contagious disease. Why didn't you call me yesterday?

Patient: I thought I would be all right

Doctor: I`ll write out a prescription. This medicine is for your headache and it will send your temperature down. Take it every four hours after meals. You can buy the medicine at the nearest chemist`s round the corner.

Patient: Will the flu last long, doctor?

Doctor: I hope you'll be well again in a week's time, but I expect you to follow all my instructions. As soon as you feel better come to my surgery for a follow-up examination. If you don't feel better in a week call me again.

Patient: Thank you, doctor.

Doctor: Not at all.

_________

As Borisov felt better by the end of the week he made an appointment with the doctor.

At 10 o'clock he came to the doctor's surgery for the follow-up examination.

Patient: Good morning, doctor.

Doctor: Good morning. How do you feel today?

Patient: Better, but I`m still off-colour. I`ve no appetite and. I`m not sleeping very well.

Doctor: Ah, a little run-down, I suppose. Did you have your temperature taken?

Patient: Yes, it`s quite normal.

Doctor: Get on the, couch. I`ll sound your chest. Let me take your blood pressure now. It`s quite normal. There's nothing seriously wrong with you. You should have a good rest. Can you get away from your office for a while?

Patient: I`m going to the seaside in a month's time.

Doctor: That`s just what I wanted to recommend. Get away and take things easy.

Patient: Thanks, I will. Good-bye.

Auditing

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 accuracy 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 judgment 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.

Defining the audit strategy the auditor has to decide whether to rely on internal controls or to resort to substantive testing applying analytical review procedures, such as tests in totals, comparison with budgets or even statistical analysis of figures.

In the planning stage as well as during the performance of audit procedures and, finally, in forming conclusions, "materiality" and "audit risk" are critical elements in the auditor's judgment. "Materiality" refers to the magnitude or nature of a misstatement (including an omission) of financial information.

"Audit risk" (including three different components - inherent risk, control risk, detection risk) is the risk that an auditor may give an appropriate opinion on financial information that is materially misstated.

The natural formalization of the audit process is the auditor's report, reflecting the auditor's opinion on the financial statements. Unfortunately, audits do not always end up in an approval of the financial statements. Any deviation from the unqualified opinion should be explained in the auditor's report, including the uncertainty or the disagreement that caused the auditor to qualify his opinion.

In order to protect the public interests and the profession's integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor

Filling in forms

Mr. Williams (W), J. and V. Corporation, the USA; Mr. Barkins (B); Manager of the bank.

B: First of all, your name's Williams. (Writes.) Aid your first name . . .?

W: Bob.

В: Your profession?

W: Businessman.

B: Your address?

W: 125 Lincoln Place, Chicago, Illinois, USA.

B: Your wife's name is . . .?

W: Helen.

B: Here's the form for the opening of an account. If you could sign it here ... and here . . . Thank you. And could I have a specimen of your signature here, please . . . Thank you.

W: Do you need my wife's signature?

B: Yes, possibly you could ask her to come with you the next time you come to the bank.

W: Fine.

B: Could I have your passport, please? . . . Thank you. All right. Let's go over to the counter and you can deposit your 25,000 dollars.

W: Certainly.

В). 1. Они вернулись к 2 часам вчера.

2. Мы пишем 2 проверочных работы каждый семестр.

3. Они будут иногда звонить мне.

4. Я многому научился в этом году.

5. Через полгода ты попросишь прощения за свой поступок.

6. Ты был в школе вчера?

7. Этот непутевый мальчик курил, когда директор вошел в комнату.

8. Я знаю, я веду себя как ребенок, но я ничего не могу поделать.

9. Он будет готовится к поступлению в университет в апреле.

10. Вчера дело не было урегулировано.

ВАРИАНТ 2

Business meeting

The other day Belov, the General Director of Soyuzimport, and Mr. Turnball, a repre sentative of Lindon Tools Ltd, met at the Ministry for Foreign Economic Relations to negotiate the purchase of a Flight Information Display System* for a new airport. Belov: Good morning, Mr.Turnball. Happy to see you in Moscow again. Turnball: Good morning, Mr.Belov. I'm also pleased to meet you. Belov: Will you take a seat, please. Did you have a nice journey? Turnball: Yes, thank you. I enjoyed the trip. It was very pleasant indeed. Belov: I`m glad to hear it. Now I`d like to discuss with you some details of our transaction. Our customers have studied all the technical characteristics of your system and concluded that they meet their requirements.

Turnball: I'm happy to hear it. We have been selling our equipment to many Estern countries. It's up to world standards and is in great demand on the world market. Belov : Well, now we can get down to discussing the commercial side of our transaction, can't we? The first thing I'd like to clarify is the prices.

Turnball: Don't you find them attractive?

Belov: On the whole we do, but the prices for items 3 and 9 are a bit high.

Turnball: I'm afraid I can't agree with you here. These items are completely new in design and they are the best on the world market.

Belov:. Other companies offer lower prices for such items and they are 30-40 lower than yours. Could you find it possible to give us a discount?

Turnball: Well. I must get in touch with my company and I`ll give you my answer tomorrow. Belov: Good. Now comes the question of payment. Payment for collection suits us. Turnball: Very well.

Belov: And since your terms of delivery and delivery time are acceptable, we'd like to offer you our contract form to study. Could you come here at 10.30 tomorrow?

Turnball: No problem, Mr. Belov. Good-bye.

Belov: Good-bye, Mr. Turnball.

* Flight Information Display System — система информации для авиапассажиров

Personal customers

Here is a dialogue specimen between a banker and a customer.

Banker: Good morning, sir.

Customer: I'd like some advice, please. I've got a certain amount of money I think I should better invest. I've been told about bonds and shares, but I really don't know anything about that.

Banker: First, I'd like to ask you how much you have at your disposal. Do you want to put something aside for your retirement or do you think you'll need funds at short notice?

Customer: I've got about 40,000pounds all in all spread around various banks.

Banker: Well, first I think it's certainly in your interest to consolidate your capital in one bank. We can, if you wish, replace part of it in bonds. In other words, you lend your money to a company for a fixed period at a fixed interest rate. The company promises to repay you in agreed term and meanwhile pays you a yearly interest.

Customer: And if you replace some of my money by shares?

Banker: If you buy shares in a company you become, in a manner of speaking, one of the many owners of it. You'll get an interest depending on the success of the company, unlike bonds which give you a fixed interest. Shares, however, ensure you against devaluation.

Customer: That's a bit complicated. But I understand I run a greater risk with shares than with bonds.

Banker: I'd probably advise you to invest a maximum of a third of your 40,000 Pounds in shares. The rest should be invested in bonds or certificates of deposit, for example. In this way, you can limit your risks.

Customer: And will I be able to withdraw my money whenever I want.

Banker: Generally it is quite possible.

Customer: I'd like to talk everything over with my wife, and I'll come back to see you again.

Banker: Why not come with your wife? I'd be glad to meet you and her, and to explain everything in detail.

Customer: That's very kind of you. Good-bye then.

Banker: I'll just show you the way.

ВАРИАНТ 3

Education in the USA

Mr. Jones, an American businessman, invited a group of Russian specialists to his house. The conversation turned to the education of children.

Р .: Do your children go to school?

Jones: My son is in his freshman year at a technical college, and my daughter goes to junior high school.

Р .: Junior high? What s that?

Jones: Well, in most schools in the USA today, the twelve grades of school are divided into six years of elementary training, three years of junior high school and the last three, senior high school.

Р .: Now I understand. Is education compulsory in the USA?

Jones: Yes. All states require every boy and girl to go to school starting with the age of 6.

Р .: What about higher education? Is it expensive?

Jones: Rather. Many students receive financial support from parents or relatives.

Р .: Can the students go to the University free of charge?

Jones: Everyone must pay a tuition fee. The amount varies from state to state. This creates a financial hard-ship for some people. However, each university offers a number of scholarships to deserving students.

Р .: Are scholarship given only by universities?

Jones: Not really. Scholarships come from different sources: private companies, state authorities, US Army, different funds and churches. Some people can even get their scholarships for athletic abilities. Some are given for scholastic abilities. You have to compete to get your scholarship. You must do well, excel in something, show superior academic achievement.

L.: Does your son know what he wants to major in?

Jones: Not for sure. He hasn`t made up his mind yet, but I think it will be either mechanical or civil engineering.

К .: That s very good career for a boy.

Jones: Perhaps it is. I wanted him to be a lawyer, but he is keen on building bridges and things like that, that s why he applied for admission to a technical college last year.

Р .: Let s hope he`ll be a good engineer.

The English language

The English language developed from Anglo-Saxon and is a Germanic language. However, all the invading peoples, particularly the Norman French, influenced the English language and you can find many words in English which are French in origin. Nowadays all Welsh, Scottish and Irish people speak English (even if they speak their own language as well), but all the countries have their own special accents and dialects, and their people are easily recognizable as soon as they speak. Occasionally, people from the four countries in the United Kingdom have difficulty in understanding one another because of their different accents. A southern English accent is generally accepted to be the most easily understood, and is the accent usuallytaught to foreigners.

Balance sheet

The position of the enterprise is presented in the balance sheet. That statement shows resources and the claims to or interests in them and provides an indication of the financial strength of the enterprise.

The balance sheet includes the following elements:

Assets

Assets include property, plant and equipment, financial leases, investments in subsidiaries and other enterprises; long-term receivables; purchased goodwill, patents, trademarks and similar intangibles; marketable securities; current receivables (or trade debts); inventories; cash and bank balances; and prepaid expenses.

Assets arise from past events, which may be cash or non-cash transactions. Assets may be purchased, exchanged for other assets, self-generated or received as grants or donations.

An asset is recognized when it is reasonably certain that the future economic benefit embodied in it will flow to the enterprise.

In a number of countries, intangible assets such concessions, patents, licenses, trademarks and similar rights and assets may be recognized in the balance sheet only if they were acquired for a valuable consideration. A number of countries allow assets to be carried on the balance sheet only if the reporting enterprise is the legal owner.

Liabilities

Liabilities include long-term loans and debentures, short-term loans, and bank overdrafts, payables, pension plans and similar financial obligations. The scope of definition of liabilities covers obligations whose financial amounts can or cannot be established precisely. It therefore covers what is usually described as provisions in some countries. Provisions are liabilities, the amount of which cannot be established precisely, or the occurrence of which is uncertain. In some countries, provisions may not be used to adjust the value of assets. In those countries, value adjustments on debtors are referred to as write-downs. In other countries, write-downs on debtors are commonly referred to as provisions. Provisions should be distinguished from reserves, which are amounts set aside under equity for future use with respect to obligations which may arise from probable or possible events.

A liability is recognized when it is reasonably certain that a future reduction in economic benefit will result from the settlement of the obligation.

Equity

Paid-in capital is treated differently in many countries, in some of which all amounts paid in by equity shareholders are classified as paid-in and are not further categorized. In other countries, paid-in capital is divisible into two types: that relating to the par value of the shares offered for sale and that relating to share premium or additional capital. In consolidated balance sheets, the amount of equity should be given separately for the shareholders of the parent enterprise and for other shareholders.

Equity is a residual arising from the deduction of liabilities from the assets of the reporting enterprise. Equity arises from two sources: that provided by shareholders (for example, paid-in capital) and that generated by the activities of the enterprise (for example, earnings less distributions to shareholders, unrealized surpluses).

Loan Agreement

Mr. Zuev (Z) meets at the bank with Mr. Vickers (V), acting Director and other representatives of joint venture company Valeria.

Z: Good afternoon, gentlemen.

V: Good afternoon. I'm glad to meet you again. We are obliged for your letter informing us about the decision of the Credit Committee of the bank.

Z: Yes, indeed. The Committee's decided to grant the credit to Valeria Co. to the amount of 1.85 million US dollars for the purchase of equipment.

V: Thank you very much. Could you tell us about repayment period?

Z: We've adopted the refund period of 5 years. In this case the currency balance remains reliable.

V: We'd like to start discussion of the terms of a loan agreement as soon as possible.

Z: Yes. We've already passed on the draft loan agreement for your perusal.

V: Thank you. And what is the margin rate?

Z: The margin for your credit has been fixed at the rate of 1% per annum.

V: And the principal debt will be repayable yearly, won't it?

Z: Oh, no. The principal debt must be repaid half-yearly.

V: We'd like to provide for repayment in various hard currencies, not only in dollars.

Z: Yes, we'll provide for such possibility in the loan agreement .

V: O.K., agreed. Thank you. Z: Thank you. Good-bye.

B.1. Карен не хотела идти в кино с нами, потому что она уже видела этот фильм.

2. Где он обычно назначает встречу?

3. Я не забуду тебя.

4. Джон продал свою машину.

5. Как скоро проблема будет решена?

6. Я позвоню тебе, когда я сделаю свои уроки.

7. Я женился на тебе, потому что мне была нужна жена, которая умеет готовить.

8. Я плавал, когда начался дождь.

9. Они проживают в отеле в настоящее время.

10. Я буду кататься на лыжах в Альпах.

ВАРИАНТ 4

A) .

CHECK-IN AT A HOTEL

Front desk clerk: Good afternoon. Can I help you?

Mrs. Stein: Yes. Do you have any vacancies starting tonight?

Front desk clerk: Yes, ma'am, we do. How long would you like to stay?

Mrs. Stein: For four nights.

Front desk clerk: What kind of room would you like?

Mrs. Stein: A single, if possible.

Front desk clerk: Let me see ... Will you be paying by credit card?

Mrs. Stein: Yes, MasterСard. Here you are.

Front desk clerk: That's Mrs. Stein? I'll just take an impression of^* your card. Would you please complete the guest registra tion card?

Mrs. Stein: Certainly.

Front desk clerk: Here's your credit card, ma'am, and your room key.

Mrs. Stein: Thank you.

Front desk clerk: This is your room charge card. You'll need this if you charge anything in the restaurant or lobby shops. Could you sign it here?

Mrs. Stein: OK.

Front desk clerk: Right. Your room is oh the seventh floor. The bell captain^**

will take your bags up to your room.

Mrs. Stein: Thank you. Oh,. is the restaurant still serving lunch?

Front desk clerk: Our main restaurant closes at two-thirty, but you get something to eat in the all-day coffee shop. It's located across the lobby.

Mrs. Stein: Thank you very much.

Front desk clerk: You're very welcome. Enjoy your stay with us.

* Take an impression of— переснять, скопировать, сделать оттиск

** Bell captain - портье, старший коридорный

Contract

A Contract is a business agreement on work to be done, rates to be paid, goods to be sold or bought. It is also a document embodying such an agreement.

Contracts are concluded either between companies in one and the same country, or internationally, i.e. between organizations of different countries. Every international contract has several standard parts which are obligatory.Most frequently these necessary parts of the contract include the following:

— legal addresses of the contracting parties,

— the subject matter of the contract, i.e., what this business agreement is about; usually this also includes the total amount of money involved and the denomination of goods bought or sold under the provision of this contract (or the type of service agreed upon),

— a more detailed description of goods: their price, quality and quantity, packing and marking, etc.,

— the terms of delivery (the most usual ones being F.O.B., F.O.R., C.I.F., С & F., F.I.O.S., F.I.O., and others)

— the length of durationof the contract, i.e. over what span of timethe obligations arising out of it are valid,

— the terms and procedure of payment, banking details,

— arbitration,

— claims and their settlement,

— guarantee period (if any),

— other conditions.

All contracts consist of clauses, which are numbered, and sometimes of sub-clauses, and even of sub-clauses as well. In the negotiations or correspondence one can refer to the specific clause and sub-clause, e.g. "according to the clause 7.5. of the contract number ... ", or "as specified by clause 5.4.3. of the present contract ... ".

Prices, discounts

R: We have carefully studied your prices stated in the offer and found the prices are very high. Can you explain the matter?

C: Yes, certainly, I can. We've increased the prices because of the rise in the cost of labor and materials.

R: We've got offers from competitive firms and there is no mention in them of any rise in prices of labor and materials.

C: I'll look into the matter and see what I can do. I'm afraid, however, that we shan't be able to make a considerable discount from the price, as all the prices and discounts were very carefully calculated and checked by our Sales Department.

R: You will understand, of course, that the order will be placed with the firm which will offer the best prices and terms.

C: I see. I'll let you know tomorrow what discount from the total price we could make.

R: Please also take into consideration the big size of our order.

C: Yes, of course.

R: Thanks

Decline in sales, prices

Mr. Cloud (C), Export Manager, Minitex & Co., Inc. USA. Mr. Roders (R), Dy. Manager, Sales Dept., Roots & Co., Ltd, France.

R: You're probably received the telex I sent you from Bern on Monday, haven't you?

C: Yes, we have. We were expecting you the day before yesterday.

R: I'm sorry. I was detained in Bern on business. C: How is business in general?

R: I must say that we aren't quite satisfied with our present sales. We usually got regular large orders from a number of our customers in France, but lately we have been doing less business with them.

C: I'm surprised to hear it. How do you account for this decline in the amount of your orders? We don't feel here at all that the demand for Electronic Components is weaker than before. On the contrary, we are getting more enquiries for them than ever.

R: I wouldn't say that there is a big decrease in the volume of our business. I hope you are not going to raise your prices this year.

С: As a matter of fact, our prices are now about 10 percent higher than last year.

R: What are your prices now?

C: Well. We've prepared a detailed quotation according to your enquiry. You may study the prices . Here is our quotation. (Mr. Cloud hands over the quotation to Mr. Roders.)

R: Thank you.

В). 1. Она была опечалена, потому что она провалила проверочную работу.

2. Вы работаете по субботам?

3. Я надеюсь, ей это понравится.

4. Он переехал в новую квартиру.

5. Наши руки должны быть вымыты перед едой.

6. Я уверен, вы сдадите ваш экзамен по вождению к сентябрю.

7. Что он сказал об экономике США?

8. Она нервничала целый вечер.

9. Я жду звонка.

10. Я надеюсь видеться с вами с нова.

ВАРИАНТ 5

Claims

A machine delivered by a British company was damaged in transit. Here is a conversation between Mr. Brown and Smirnov which took place after the damage had been repaired.

Smir nov: We've got to discuss another problem with this same unlucky machine TC-2.

Brown: What's wrong this time? We've just repaired the machine. All the traces of the damage have been removed. Do you mean to say there is some payment problem?

Smir nov: No problem here. You'll be duly paid by insurance company. But now we^`ve got another headache.

Brown: What`s troubling you?

Smir nov: After our engineers examined and tested the ma chine repaired by you they discovered that it had some defects for which the manufacturers are responsible. We have a report of a qualified commission to prove it. Here it is. We believe that you are obliged either to eliminate the defects or replace the machine.

Brown: Now I see the whole situation. First of all_, I'd like to study the report of the commission and refer it to the experts. I'll give you our final reply in two days.

Smir nov: Don't feel too discouraged about it, Mr. Brown. Things might have been even worse. It's a good thing that your packing had been found in con formity with the requirements. Otherwise you would have had to pay for the repair of the damage that occurred in transit as well.

Brown: Yes, of course. You want to say, Mr. Smirnov, that every cloud has a silver lining. Well, see you again soon.

The railway station

At the enquiry office

After Mr. Stanley has made arrangements for a visit to the manufacturing plant, which Borisov and Kozin wanted to visit, he went to Euston Station to book tickets.

Stanley: Good morning.

Clerk: Good morning, sir.

Stanley: I've found out from this timetable that there are several trains to Glasgow daily.

Clerk: Yes, quite so.

Stanley: Is there a second-class sleeper on the overnight express which leaves at 10.15 p.m.?

Clerk: Yes, that train has sleeping accommodation.

Stanley: What time does the train get to Glasgow?

Clerk: It's due to arrive in Glasgow at 6.30 a.m. It usually runs on time.

Getting on the train

Borisov and Kozin hired a taxi and arrive at the station 30 minutes before the train's departure. Mr. Stanley was already waiting for them.

Borisov: Good evening, Mr. Stanley.

Stanley: Good evening.

Borisov: Which platform is our train leaving from?

Stanley: Platform 2. This way, please; here is our carriage. Put your suitcase on the luggage rack here.

Borisov: All right. Is there a buffet car on the train, Mr. Stanley? I'd like to have a snack.

Stanley: I was just about to tell you, that there was no buffet car on the train and we would have to do without supper. But I'm sure we can get a snack at a cafeteria in the station.

Borisov: I'd like to but don't you think we can miss the train?

Stanley: Oh, no. It won't take us long. It took them about 15 minutes to have a snack at the cafeteria and they caught the train when it was about to start.

Business loans

Business loans are available from major banks and their subsidiaries. They include the following types of loans and many more:

1. Business overdrafts to provide working capital.

2. Small business loans from 1,000 Pounds Sterling for 1-5 years at a fixed rate of interest.

3. Business loans for over 15,000 Pounds Sterling and up to 30 years. These loans provide finance to buy assets.

4. Business mortgages providing finance of up to 90% of the value of premises for their refurbishment.

5. Premium interest accounts for deposits at 14 days' notice, or on payment of a small charge, on demand.

6. Business call accounts with slightly lower rates of interest.

7. Fixed term deposits from 7 days to one year. The term depends on the amount borrowed. The interest rates are also fixed.

8. Factoring, available from the bank's factoring subsidiary, e.g., Midland Bank's Griffin Factors. The factoring subsidiary buys the book debts of the firm - in other words the sales ledgers. It pays up to 80% of the face value of sales invoices within two or three days after they are issued. The factoring subsidiary or factor ensures that the invoices are eventually paid, then pays the balance to the customer. Factoring began in the USA textile trade and is particularly suitable for consumer goods. It is available for export as well as home markets.

9..Leasing, available from the bank's finance house subsidiaries and from the bank's specialist leasing subsidiaries, such as Lloyd's Leasing Limited. Leasing is available for items of capital equipment, ships, jumbo jets, oil rigs, etc. At the end of the lease, ownership passes to the customer who has been responsible for the maintenance of the item leased, throughout.

10. Franchising which allows to establish a business without special investment and resources normally required. Franchising means granting a license by one person (the franchiser) to another (the franchisee). It entitles the franchisee to trade under the trademark or trade name of the franchiser. The bank's specialists assist with evaluation and give guidance on financial structuring.

ВАРИАНТ 6

Physical Features

Britain constitutes the greater part of the British Isles. The largest of the islands is Great Britain. The next largest comprises Northern Ireland and the Irish Republic. Western Scotland is fringed by the large island chain known as the Hebrides and to the north east of the Scottish mainland are Orkney and Shetland. All these have administrative ties with the mainland, but the Isle of Man in the Irish Sea and the Channel Islands between Great Britain and France are largely self-governing, and are not part of the United Kingdom.

With an area of some 242,000 sq. km, Britain is just under 1,000 km from the south coast to the extreme north of Scotland and just tinder 800 km across in the widest part.

The weather is object to frequent changes. In general, there are few extremes of temperature, with the temperature rarely above 32 °C or low -10 С

The currency of the country is pound, consists of 100 pence.

G.B. is a highly developed country. It's a large producer of iron and steel products, electronics, textiles and so on. The shipbuilding industry is of great importance for the country. The country isn't very rich in mineral resources.

G.B. as a whole is a densely populated country. Its population is about 60 mil. people.

London is the capital of G.B., its political, economic and cultural center. It's one of the biggest and busiest parts of G.B.

There are about 30 universities in G.B. The leading and most famous of them are Oxford and Cambridge. The U.K. of G.B. and N.I. is a parliamentary monarchy. In law, the Queen is the head of U.K., The British Parliament consists of the House of common and the House of lords. The Prime minister is usually the Leader of the party that has the majority in the House of Commons.

ВАРИАНТ 7

My plans for the future

When you are about to leave school you understand that the time to choose your future profession has соmе. It's not an easy task to make the right choice. I have known for a long time that leaving school is the beginning of my independent life, the beginning of a far more serious examination of my abilities and character.

I've asked myself a lot of times what I want to be when I leave school. A few years ago it was difficult for me to give a definite answer. As the years passed I changed my mind a lot of times about which science or field of industry to specialize in. It was difficult to make up my mind and choose one of the hundreds of jobs to which I might be better suited.

Of course there are some factors you must consider when you choose your future profession. First of all, it must be interesting for you, because I'm sure that an exciting job is a component of happiness in life. Then, you must consider the problem of earning a living. The most fascinating job will bring no satisfaction if you starve or can't make both ends meet. And there is another very up-to-date problem - the problem of unemployment. So, you must choose a profession that will give you the opportunity of getting a good job in future.

One more factor to be considered is stress. Stress is the mental strain which we feel when we have to cope with difficult, unpleasant or dangerous situations. And so, when we choose a profession we must take into account the health hazard. Some jobs involve a lot of stress because of the nature of the work. A construction worker, for example, working on a new building high above the ground, is in constant danger. Other jobs are much more relaxing. It's hard to imagine a gardener suffering from serious stress. All these factors have to be taken into account when choosing a future profession. But in spite of all this, there are people who choose harmful and stressful professions because, as a rule, they are better paid.

A must for a well-paid job today is the knowledge of a foreign language. Several years ago, good knowledge of a foreign language allowed you to become a specialist - a translator or interpreter. But times have changed. Nowadays the knowledge of a foreign language is just a precious addition to a profession. And it's better if you know two or more foreign languages and a computer, as well. Then you have a very good chance of getting a good job with reasonable wages.

After graduating school I'd like to continue my education in the (institute), and study economics. It's very interesting to study economics today because Russia is in a state of transition to a market economy. Economics as a science attracts me because it allows us to understand the rules society is governed by. I'd like to know how banks are arranged and function, and also what inflation and deflation are, how international trade is arranged and how the rate of exchange is determined, what demand and supply are and what gives rise to economic crises. Many subjects are studied at the economics department and among them are microeconomics and macroeconomics, fiscal policy and credit, the money market and international trade.

Personal loans

In England personal loans were introduced in 1958 by the Midland Bank and are now sold by all retail banks. There is a minimum amount for the loan, usually 500 Pounds Sterling, although at present Barclays still has 300 Pounds Sterling as its minimum personal loan. Borrowers wanting less are referred to the bank's creditcard operation where most cardholders have limits of at least 500 Pounds Sterling.

The maximum amount of a personal loan is, by convention, 10,000 Pounds Sterling at present.

Personal loans can be granted for a wide range of purposes, such as a car double glazing, a new kitchen, a small boat and even a holiday.

There are a number of important features of personal loans. They are:

1. No security is taken.

2. The loans are granted at a fixed rate of interest, which is calculated on the original amount of the loan.

3. They require equal monthly repayments which help the family budget.

4. They mean free life assurance. If the borrower dies, the loan is cancelled. Thus they are not usually granted to people over 65 years old.

Besides banks grant other types of loans to personal customers, such as:

1. Term loans, which can be used to buy an item, for example a boat. They require a certain security, e.g., a life policy or stocks and shares.

2. Home improvement loans, which would be for construction work, such as a two-story extension. And a certain security is required too.

3. Home loans or mortgages, which enable owners to buy the house in which they live.

4. Educational loans, to pay the fees for private education of the customers' children each term.

В). 1. Человек, сидящий рядом со мной в самолете, очень нервничал. Он прежде не летал.

2. Я отказываюсь слушать тебя.

3. Когда ты узнаешь твои экзаменационные результаты?

4. Цены повысились.

5. С его собакой гуляли?

6. Они сдали все свои экзамены, перед тем как поехать в лагерь.

7. Он ходил в техникум каждый день.

8. Когда я вошла, маленькая Мэри ела мороженое.

9. Воздух в городах становится более и более загрязненным.

10. Когда я доберусь до Лондона, возможно будет идти дождь.

ВАРИАНТ 8

EATING OUT

Although the English do not eat out as much as other Europeans do, there are many kinds of restaurants in England. Some of them are traditional restaurants where a waiter serves customers, and others are self-service restaurants.

There are small restaurants and cafés which are very popular and crowded, especially during the lunch-hour, but it is getting more and more expensive to have meals there.

At self-service cafeterias a customer serves himself, and he can get a meal more quickly and less expensively there than in other types of restaurants. But the most popular place "for a drink and a chat" has been and still is the famous English pub with its cosy and friendly atmosphere. People go to pubs not only for some beer or whisky, but to meet their friends and they often spend the whole evening there till closing time.

AT THE RESTAURANT

Once after the talks Mr. Stanley invited Borisov to have dinner at the restaurant in the West End.

They came into the restaurant, took their seats at a table near the window and ordered cocktails.

Borisov: Mr. Stanley, I've been staying in London only for a couple of weeks and I don't know much about English meals.

Stanley: Well, if you like, I can give you a general idea about that. At breakfast we usually have bacon and eggs or sausages and, of course, a cup of tea. The English lunch consists of two courses: a meat or a fish course with vegetables and dessert. At 5 o'clock in the afternoon we have tea, often with a cake. Some people have their last meal which is rather big at 7 or 8 in the evening and call it dinner, while others have a small, late evening meal which they call supper.

Borisov: Thank you, Mr.Stanley, that was rather interesting.

Stanley Let's study the menu now and see what's on it tonight.

Waiter: Good evening, gentlemen. Are you ready to order now?

Borisov: I'm afraid I don't understand the names of all dishes on the menu, Mr. Stanley. Could you help me and recommend what to take?

Stanley With pleasure. H-m-m, would you like mushroom soup?

Borisov: No, thank you. I seldom eat soup in the evening.

Stanley: Then you can order roast-beef with fried potatoes. It's a traditional

English dish and it's usually delicious.

Borisov: Fine.

Waiter: How about you, sir?

Stanley: Well, I'm pretty hungry. I'll start with chicken soup, then I'd like a steak with green salad, and bring us a bottle of red wine, please.

Waiter: Would you like to order dessert now? There is a choice of fruit or ice cream.

Borisov: I prefer fruit.

Stanley: So do I. What about some cheese?

Borisov: No cheese for me, thank you.

Stanley: I think I'll have some. And we'll finish with black coffee, if you don't mind.

Borisov: That sounds nice.

Stanley Thank you, gentlemen. I hope you'll enjoy yourselves.

Dollars

The Dollar is the standard unit of the currency in the United States of America, issued by the Federal Re serve System, or by the Bureau of Engraving and Printing for the Federal Reserve System.

The Federal Reserve System, established by Congress in 1913, is the central banking system of the USA. The country is divided into twelve Federal Reserve Districts and each District has its own Federal Reserve Bank. The activities of Federal Reserve Banks are coordinated through the Federal Reserve Board in Washington, D.C. The issues are authorized by the Secretaries of the Treasury of the Federal Reserve Districts.

The currency, or Dollars, is then shipped to the twelve Federal Reserve Banks and their twenty five branches.

By the way, until 1935 each Federal Reserve Bank issued its own banknotes.

If you have a look at the dollar you can tell which Federal Reserve Bank authorized it. The black Federal Reserve seal will say it. The name of the Bank is printed within the seal's border. The District's letter is in the center of the seal and it also begins the two serial numbers in the upper right and lower left. The District's number appears at four places - on each side, placed above and below the center.

The twelve Federal Reserve Banks with their corresponding numbers and letters are listed below:

1 -	A Boston	7 - G	G	Chicago
2 -	B New York	8 - M		St. Louis
3 -	C Philadelphia	9 -	I	Minneapolis
4 -	D Cleveland	10 -	J	Kansas City
5 -	E Richmond	11 -	К	Dallas
6 -	F Atlanta	12 -	L	San Francisco

The dollars are quite strong and durable but when they are worn out with handling or damage the Federal Reserve System takes them out of circulation and destroys them.

Life expectancy varies with the denomination:

· nine years is the anticipated circulation for 100s and 50s

· four years for 20s

three years for 10s

· two years for 5s

· one-and-a-half years for Is.

The US Dollars is the most counterfeited currency in the world. Along with the paper used for making currency, the design incorporates numerous security features to deter counterfeiters. The border, the portrait, the red and blue fibers, embedded in the paper, the placement of seals and serial numbers, the intaglio printing and many others are security features which are aimed at discouraging counterfeiting.

But now, advancements in colour copier, laser scanner and digital printing equipment require another step to protect the currency. The US Secret Service is doing its best to root out large-scale, professional counterfeiters. New security features are constantly developed to de fend the currency.

Discounts, time of delivery

J: We are interested in the imports of 500 units of transistor radios, Model 208, as shown on page 31 of the catalogue. Could you supply us with the goods?

T: Yes, we could, no doubt.

J: Good, but I have to tell you your price is too high in comparison with the prices quoted by other sellers. Can you reduce the price? We've got competitive offers at lower prices.

T: I'm afraid, I can't. It depends on the quantity you are going to order. Could you increase the order?

J: Yes. I could. If we increase the order to 1,000 units will you give us a 10 percent discount?

T: Oh, yes, we will.

J: What is the time of delivery of the goods?

T: We can deliver the goods within 3 months.

J: That's a rather long period. Could you ship them earlier?

T: Yes, we could expedite the delivery a little bit. If we ship the goods by the end of March will it suits you.

J: Yes, of course. Thank you.

T: Then let's meet tomorrow and discuss a few other problems, if you don't mind.

J: Yes, fine.

ВАРИАНТ 9

A).

THE ADVENTURE OF MY AUNT

My aunt was a big woman, very tall, with a strong mind and will. She was what you may call a very manly woman. My uncle was a thin, small man, very weak, with no will at all. He was no match for my aunt. From the day of their marriage he began to grow smaller and weaker. His wife's powerful mind was too much for him: it undermined his health, and very soon he fell ill.

My aunt took all possible care of him; half the doctors in town visited him and prescribed medicine for him enough to cure a whole hospital. She made him take all the medicines prescribed by the doctors, but all was in vain. My uncle grew worse and worse, and one day she found him dead.

My aunt was very much upset by the death of her poor dear husband. Perhaps now she was sorry that she had made him take so much medicine and felt perhaps, that he was the victim of her kindness. Anyhow, she did all that a widow could do to honour his memory. She spent very much money on her mourning dress, she wore a miniature of him about her neck as large as a small clock; and she had a full-length portrait of him always hanging in her bedroom. All the world praised her conduct. "A woman, who did so much to honour the memory of one husband, deserves soon to get another," said my aunt's friends.

Some time passed, and my aunt decided to move to Derbyshire where she had a big country house. The house stood in a lonely, wild part of the country among the grey Derbyshire hills.

One evening, after she had sent away her maid, she sat by her toilet-table arranging her hair. Her eyes were fixed on her own reflection and reflection of her husband's portrait in the looking-glass. Suddenly it seemed to her that in the glass she saw one of the eyes of the portrait move. It gave her a shock. She moved the candle and while moving it she overturned her workbox. Then she took the candle and began without any hurry to pick up the articles one by one from the floor. She picked up something near the door, then opened the door, looked for the moment into the corridor as if in doubt whether to go and then walked quietly out.

She hurried down the stairs and ordered the servants to arm themselves with anything they could find. She herself caught a red-hot poker and, followed by her frightened servants, returned almost at once. They approached the portrait of my uncle.

"Pull down that picture", cried my aunt impatiently.

The picture was pulled down, and from the hiding-place behind it, they dragged out a big black-bearded fellow with a knife as long as my arm, but trembling with fear from head to foot. He confessed that he had stolen into my aunt's room to get her box of money and jewels, when all the house was asleep.

My aunt did not send for the police. She ordered the servants to draw the man trough the horse-pond in order to wash away his crimes, and then to dry him well with a wooden "towel".

But though my aunt was a very brave woman, this adventure was too much even for her. She often used to say "It is most unpleasant for a woman to live alone in the country." Soon after she gave her hand to the rich gentleman of neighbourhood.

(by Washington Irving)

Gains and losses

Gains are increases in equity that result from transactions that are incidental to the enterprise's activities and from other transactions, events or circumstances affecting the enterprise during a period, except those that result in revenues or equity contributions.

Losses are decreases in equity that result from transactions that are incidental to the enterprise's activities and from other transactions, events or circumstances affecting the enterprise during a period, except those that result in expenses or distributions of equity.

Gains are normally recognized when realized. Losses are normally recognized when realized or when it becomes evident that there is an impairment in the value of the assets, or an increase in the liabilities, to which the losses relate.

Personal customers

Various services are offered to personal customers by banks who earn the most part of their income as banks often claim. Banks take great care of their personal customers taking into account their age, wishes and personal requirements.

If personal customers are grouped by age these are the products banks may offer:

· ATM cards are available at 13 if the children have some savings with the bank.

· Cheque books are offered at 16,

· They can start borrowing money from banks at 18 if they have sufficient income or capital.

· From 18 to 25 people require a mixture of savings and lending products, e.g., investment accounts, credit cards, debit cards, personal loans.

· From 25 to 50 life assurance, a mortgage and a budget account may be priorities for a customer.

· Between 50 and 65 life assurance becomes expensive, except as a way of financing inheritance tax. Asset management could be sold to the customers, before incomes are reduced after retirement. Their grandchildren may need financial provision.

· After 65, long-term lending is rare, but long-term high- interest savings accounts become more attractive.

· After 70, annuities are possible.

· Wills should reviewed regularly, at any age.

Thus, savings are popular with young and old, lendings and savings with those between the ages of 20 and 70.

Discounts, terms of payment

C: Taking into consideration all your objections we've decided to reduce our increase in prices from 10 percent as I told you recently to 5 percent now.

R: Thank you. We have a few problem to discuss, haven't we?

C: Yes, we have.

R: And first comes the problem of payment, isn't?

C: Yes, it is.

R: What are your usual terms of payment?

C: Our terms of payment are in US Dollars against shipping documents by a letter of credit with your bank for the full value of each lot shipped under the Contract. Each of credit is to be valid for 30 days.

R: When is our company to establish the letter of credit?

С: We prefer you to establish the letter of credit within ' 15 days on receipt of the notification of the readiness of the goods for shipment.

R: Good. These terms suit us.

В).

1. Он уже написал письмо, когда я пришел.

2. Его никогда нет дома, когда я звоню.

3. Я приду вовремя.

4. Почему эти правила всегда забывают?

5. Студенты покинули комнату.

6. К двум часам мы не закончим работу.

7. Он делал запись в своем дневнике каждый вечер.

8. Утро было прекрасно, солнце светило, птицы пели и все на улице улыбались и говорили "привет" друг другу.

9. Он всегда прерывает меня.

10. Я пойду в банк завтра.

ВАРИАНТ 10

A) .

Climate in the USA

The USA is the fourth largest country in the world, after Russia, Canada and China. Including the states of Alaska and Hawaii, the US covers an area of 9 millions square km.

I am going to tell you about the climate in the USA. The United States has many kinds of climate. The weather ranges from the warm, wet conditions of the Appalachians to the semi-desert or desert conditions in some of the western states.

It varies from southern Arizona and southern Florida, where almost there is no winter at all, to the territory of Montana, North Dakota and South Dakota, where there are long, very cold and severe winters. In other words, the US has practically all the climatic zones.

The main land mass of the US is in the temperate zone. The climatic conditions of the country are determined by the great mountains and the wind.

West of the Rocky Mountains, running all the way from the Canadian border to Mexico, there are vast areas where almost no trees grow. In this section of the country there are deserts, which receive as little as 12-13 centimetres of rainfall a year. Yet, west of the Sierra Nevada Mountains, there are places in which 250 centimetres of rain fall annually. It is one of the wettest places in the USA.

There are all kinds of differences in the climate of the US. For instance, all along the western coast, the temperature changes little between winter and summer. In some places, the average difference between July and January is as little as 10 degrees Centigrade. The climate along the northern part of this coast is similar to that of England.

But in the north central part of the country the temperature difference between winter and summer is very great - 36 degrees Centigrade and even more. The coldest days of January may be - 40 degrees Centigrade, and the hottest July days may be 45 degrees. In the eastern part of the US, the difference between summer and winter is also very distinct, but not so extreme.

In the south-eastern corner of the country the climate is mild and spring is like winter, but in summer the temperature may be very high.

Hawaii, the 50th state, is a chain of over 100 islands, lying in the Pacific and stretching from southeast to northwest for 2,575 kilometres. Although this state is located in tropical zone, its climate is favourable, because of the ocean currents that pass its shores and the winds that blow across the land from the northeast. The temperature usually remains close to the annual average of 24 degrees Centigrade.

The situation in Alaska is different. In those parts of the state which lie above the Arctic Circle, Alaska still is a land of icebergs and polar bears. Ice masses lie buried in the earth, which is permanently frozen land to a depth of 90 or more meters.

From early May until early August, the midnight sun never sets on this flat, treeless region, but the sun cannot melt the icy soil more than two thirds of a meter down. The Japan Current of the Pacific warms Alaska, and the Arctic cools it. The temperature may drop as low as - 43 degrees Centigrade in some places, and may drop to 30 degrees in others. In the north, in any given year, more than 11 meters of snow may fall.

A deal

Foreign exchange dealing transactions are really buying and selling bank deposits expressed in foreign currencies. Besides this market includes all the small cheques, bills and drafts involved in international trade.

Although the deposits in home and foreign currencies appear in the balance sheet of the bank, the actual transactions do not

In London such transactions can amount to many millions of pounds a day for a bank, when the sterling equivalents are calculated and, for London as a whole, the total can be as high as 90 bn pounds sterling a day!

In London banks deal with each other using a broker who charges a small fee for putting buyer and seller in touch. Brokers also participate in rate finding process. All this serves to explore the intentions of major market participants.

International deals are usually done between banks directly by telephone or telex.

Here is a short telephone talk .specimen between two bank dealers:

A. - Good morning. Vneshbank on the market.

B. - Good morning. BankAmerica is ready on the market.

A. - How are things with you?

B. - Everything is O.K. And how are you doing?

A. - Fine. Thank you. I hope we shall do good business today.

B. - Likewise. And what's you offer?

A. - We would like to place a deposit with your bank. Is it possible to do?

B. - Why, certainly. For what term, in what currency and of what amount is it?

A. - 100, 000, 000 American dollars for a month.

B. -1 can offer you 325 per cent then. Do you accept it?

A. - Yes, it suits me all right.

B. - Thus we agree to open the deposit on 1 February and close it on 1 March at the rate of 325 per cent.

A. - Please credit the deposit interest to our account with Credit Lionnais, New York. We would like to have the deposit automatically renewed with capitalization. This is our requirement.

B. - Agreed. Business's done. Thank you. Good-bye.

A. - Thank you. Bye-bye.

Then the dealer usually fills out the purchase voucher which will contain the following information

sold to: Bank America

amount: 100,000,000.00

at rate: 325 per cent

value: 1.3.95.

to be paid to: their account with us

proceeds: 325,000,000.00

to be paid to: our account with Credit Lionnais, New York

The purchase vouchers are then transferred by a SWIFT message to the other bank involved in the business.

English pounds sterling

The English Pound Sterling is the standard unit of the currency of Great Britain.

Pounds sterling are issued by the Bank of England, which is the central bank of the United Kingdom founded in 1694. The Bank of England started to issue English banknotes in 1921 after it took over the issue of notes from the Treasury. The Bank of England is a bank of issue and it is the only bank in the United Kingdom with the right to issue notes.

Though some Scottish banks and some banks in Northern Ireland also have the privilege of issuing banknotes. But the extent of these issues is strictly limited.

The Bank of England consists of two separate departments: the Issue Department and the Banking Department. The Issue Department concerns itself solely with the note issue.

In the past the Bank of England could issue notes without restriction provided they were backed by gold or silver. They bore the inscription "I promise to pay the bearer on demand the sum of..." which meant the banknotes were convertible into gold. But in 1931 En glish banknotes became inconvertible though they still bear the same inscription.

Now all the note issue is fiduciary, they are not backed by gold or silver, they are based on faith. "Fides" is the Latin word for "faith". The issue of banknotes is backed only by Government securities. Thus they are fiduciary issues. In other words English banknotes are token money.

The fiduciary issue is limited and any changes in its volume require the assent of Parliament. Temporary increases take place in the fiduciary issue every Christ mas and again in the summer when there is an increased demand for cash.

At the present time the Bank of England issues banknotes of four denominations: 5, 10, 20 and 50 Pounds. In fact they are promissory notes of the Government. They are all legal tender which means that they must be accepted if they are tendered, or offered, in payment for something.

B) 1. Мы не жили в Киеве до переезда в Москву.

2. Она всегда опаздываю на работу.

3. Я слишком устала, я поймаю такси.

4. Она навела порядок в своей комнате.

5. Его спросят завтра.

6. Он победит в трех играх к концу месяца.

7. Он закрыл окно, выключил свет и вышел.

8. В 6 вчера я обедал.

9. Его английский улучшается.

10. Ты скоро закончишь доклад?

СПбГБПОУ

«Санкт-Петербургский техникум отраслевых технологий, финансов и права»

Методические указания и задания на контрольные работы

для студентов заочного отделения

по специальности 38.02.06 Финансы

2 курс

Дисциплина Иностранный язык (английский)

Санкт-Петербург

2018

СОДЕРЖАНИЕ И МЕТОДИЧЕСКИЕ УКАЗАНИЯ ПО ИЗУЧЕНИЮ ПРОГРАММЫ.

Лексика но специальности подобрана в учебниках [6], [7], [8], или аналогичных изданиях.

1. Грамматические конструкции

1.1. Имя существительное. Род, число, падеж, артикли. ([1] Грамматический справочник. 2, 3, 10, 11, 15, 27, 42, 46, 51, 63, 80).

1.2. Предложение. Общие сведения. ([1]. Грамматический справочник. 4, 5, 8, 78).

1.4. Количественные числительные. ([1]. Основной курс. Урок 4)

1.5. Глаголы, «to be, to have». Оборот «there is (there are)».

Основные формы глагола, правильные и неправильные глаголы.

Расчлененный вопрос. ([1]. Грамматический справочник. 13, 14. 17, 23, 31, 59.)

1.7. Времена действительного залога.

1.8. Страдательный залог. ([1]. Грамматический справочник. 65).

1.10. Конструкция «Сложное предложение» (Объектный падеж с инфинитивом) ([1]. Грамматический справочник. 84, 88, 90.).

1.11. Сослагательное наклонение. ([2]. Грамматический справочник. 10, 11, 12).

1.12. Согласование времени и косвенная речь ([1]. Грамматический справочник. 58, 62, 66, 70).

1.13. Степени сравнения прилагательных. ([1]. Грамматический справочник. 72, 85)

1.14. Сложноподчиненное предложение. ([1]. Грамматический справочник. 54, 56, 57.).

2. Ситуационные темы. ([1), [2], [4], [5], [6], [7], [8].

2.1. Семья и дом

2.2. Работа и отдых

2.3. Страноведение

2.4. Деловое общение

2.5. Покупки

2.6. Английская литература и искусство.

2.7. Банковская деятельность.

2.8. Бухгалтерский учет и аудит.

Литература:

1. Бонк Н. А. и др. Учебник английского языка. Т. 1. М, 1971-2015.

2. Бонк Н. А. и др. Учебник английского языка. Т.2. М., 1973-2015.

3. Качалова К. Н., Израилевич Е. Е. Практическая грамматика английского языка. М., ЮНВЕС, 1995-2015.

4. С. Е. Eckersley. Essential English for Foreign Students. Book 1-4. 1955-2002.

5. English for Businessmen. M., 1991-2015.

7. Шевелева С.А., Стогов В.Е. Банковские услуги. Учебное пособие по английскому языку. М., «Консалтбанкир», 1994-2015.

УКАЗАНИЯ О ПОРЯДКЕ ВЫПОЛНЕНИЯ КОНТРОЛЬНОЙ РАБОТЫ.

В учебном плане предусмотрено выполнение одной контрольной работы по дисциплине «Английский язык».

Контрольная работа должна быть выполнена в школьной тетради объемом 12-16 листов.

На обложке тетради следует указать наименование техникума, наименование предмета, номер варианта, Имя, отчество, фамилия студента, шифр, точный домашний адрес.

1. В начале контрольной работы должен быть краткий конспект девяти главных глагольных времен действительного залога английского языка:

1. The Present Indefinite Tense (Simple)

2. The Past Indefinite Tense.

3. The Future Indefinite Tense.

4. The Present Continuous Tense.

5. The Past Continuous Tense.

6. The Future Continuous Tense.

7. The Present Perfect Tense.

8. The Past Perfect Tense.

9. The Future Perfect Tense.

Для каждого глагольного времени следует указать способ образования и перечислить основные случаи употребления с обязательным приведением примеров.

Примеры, иллюстрирующие употребление глагольных времен не следует автоматически списывать из грамматических разделов вышеприведенных учебников. Примеры должны быть выбраны самостоятельно и индивидуально из обширного текстового материала учебников и должны содержать утвердительные, вопросительные и отрицательные предложения. Каждое предложение должно быть переведено на русский язык.

Далее в конспекте следует изложить правило образования страдательного залога.

Примеры предложений со сказуемым в страдательном залоге можно выбирать в учебнике [5] том 2 в текстах и упражнениях уроков 22, 24, 33, (экзаменационный лист №3 Упр. 1).

Предложения должны быть приведены для Present Tense Passive, Past Tense Passive и Future Tense Passive в утвердительной, вопросительной и отрицательной формах с переводом.

3. Этот раздел конспекта должен продемонстрировать умение работать с текстом. Из текста «Everyday Talk» ([4]. Том 2. Урок 4) Следует выписать и дать адекватные переводы часто употребляемых фраз, выражающих приветствие, извинение, благодарность, поздравление, сомнение, просьбу.

4. Переписать из программы тексты своего варианта по-английски и сделать русский перевод.

В переводах студент должен продемонстрировать понимание грамматики английского языка и умение адекватно, при необходимости используя идиомы, передать смысл предложения.

Перевести десять предложений с русского на английский, продемонстрировав понимание английской грамматики и особенно употребление глагольных времен.

Контрольную работу студент должен выслать для проверки в техникум в установленный учебным графиком срок.

Если контрольная работа выполнена неудовлетворительно, студент должен будет выполнить дополнительное задание преподавателя в той же тетради.

Зачтенная контрольная работа представляется вместе с зачеткой на занятии в техникуме.

ВАРИАНТ 1

А)

A TOUCH OF FLU.

_______

Doctor: What seems to be the trouble?

Patient: I`ve got a cough and a headache. I`m all feverish.

Doctor: Did you take your temperature?

Patient: Yes, it`s 38.2.

Doctor: How long have you been feeling this way?

Patient: Since yesterday. It's flu, isn't it?

Doctor: I`m afraid that's what it is. And no wonder with so much flu about. If s a very contagious disease. Why didn't you call me yesterday?

Patient: I thought I would be all right

Patient: Will the flu last long, doctor?

Patient: Thank you, doctor.

Doctor: Not at all.

_________

As Borisov felt better by the end of the week he made an appointment with the doctor.

At 10 o'clock he came to the doctor's surgery for the follow-up examination.

Patient: Good morning, doctor.

Doctor: Good morning. How do you feel today?

Patient: Better, but I`m still off-colour. I`ve no appetite and. I`m not sleeping very well.

Doctor: Ah, a little run-down, I suppose. Did you have your temperature taken?

Patient: Yes, it`s quite normal.

Patient: I`m going to the seaside in a month's time.

Doctor: That`s just what I wanted to recommend. Get away and take things easy.

Patient: Thanks, I will. Good-bye.

Auditing

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 accuracy and reliability.

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.

In order to protect the public interests and the profession's integrity an individual must be sufficiently educated and adequately trained before being certified to act as an auditor

Filling in forms

Mr. Williams (W), J. and V. Corporation, the USA; Mr. Barkins (B); Manager of the bank.

B: First of all, your name's Williams. (Writes.) Aid your first name . . .?

W: Bob.

В: Your profession?

W: Businessman.

B: Your address?

W: 125 Lincoln Place, Chicago, Illinois, USA.

B: Your wife's name is . . .?

W: Helen.

B: Here's the form for the opening of an account. If you could sign it here ... and here . . . Thank you. And could I have a specimen of your signature here, please . . . Thank you.

W: Do you need my wife's signature?

B: Yes, possibly you could ask her to come with you the next time you come to the bank.

W: Fine.

B: Could I have your passport, please? . . . Thank you. All right. Let's go over to the counter and you can deposit your 25,000 dollars.

W: Certainly.

В). 1. Они вернулись к 2 часам вчера.

2. Мы пишем 2 проверочных работы каждый семестр.

3. Они будут иногда звонить мне.

4. Я многому научился в этом году.

5. Через полгода ты попросишь прощения за свой поступок.

6. Ты был в школе вчера?

7. Этот непутевый мальчик курил, когда директор вошел в комнату.

8. Я знаю, я веду себя как ребенок, но я ничего не могу поделать.

9. Он будет готовится к поступлению в университет в апреле.

10. Вчера дело не было урегулировано.

ВАРИАНТ 2

Business meeting

Turnball: Don't you find them attractive?

Belov: On the whole we do, but the prices for items 3 and 9 are a bit high.

Turnball: I'm afraid I can't agree with you here. These items are completely new in design and they are the best on the world market.

Belov:. Other companies offer lower prices for such items and they are 30-40 lower than yours. Could you find it possible to give us a discount?

Belov: And since your terms of delivery and delivery time are acceptable, we'd like to offer you our contract form to study. Could you come here at 10.30 tomorrow?

Turnball: No problem, Mr. Belov. Good-bye.

Belov: Good-bye, Mr. Turnball.

* Flight Information Display System — система информации для авиапассажиров

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