МИНИСТЕРСТВО ОБРАЗОВАНИЯ И НАУКИ РОССИЙСКОЙ ФЕДЕРАЦИИ
Нижегородский государственный университет им. Н.И. Лобачевского
СБОРНИК ТЕКСТОВ ДЛЯ ЧТЕНИЯ
И ЗАДАНИЙ ПО АНГЛИЙСКОМУ ЯЗЫКУ
Практикум
Рекомендован к печати методической комиссией филологического факультета для студентов колледжа ИЭП ННГУ по направлению обучения 38.02.01 «Экономика и бухгалтерский учет»
Нижний Новгород
2016
УДК 811.111 (076.5)
ББК Ш 143.21 я 723-4
С-23
Сборник текстов для чтения и заданий по английскому языку для студентов колледжа ИЭП ННГУ по направлению обучения 38.02.01 «Экономика и бухгалтерский учет»: практикум / cост. С.Б. Жулидов. – Н. Новгород, Изд-во ННГУ, 2016 – 30 с.
Рецензент:
канд. филол. наук, доцент С.С. Иванов
Данный практикум предназначается для студентов колледжа ИЭП. Его целью является формирование речевой компетенции студентов по направлению обучения «Экономика и бухгалтерский учет». Включены тексты, взятые из аутентичных источников и несколько адаптированные; лексико–грамматические упражнения на закрепление лексики и ряда грамматических структур, а также коммуникативные задания, направленные на совершенствование речевых навыков и умений студентов в сфере данной профессиональной коммуникации.
Составитель
Ответственный за выпуск председатель методической комиссии филологического факультета ННГУ,
канд. филол. наук, доцент И.В. Кузьмин
УДК 811.111 (076.5) ББК Ш 143.21 я 723-4
2
ОГЛАВЛЕНИЕ |
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Unit 1. MONEY |
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Warming–up activities ………………………………………………….. |
4 |
Section I. Types of earnings and importance of money in people’s life... |
5 |
Vocabulary Focus ……………………………………………………… |
5 |
Reading and Discussion ………………………………………………… |
7 |
Text A. What will you get: Compensation for your work …………… |
7 |
Writing ………………………………………………………………….. 11
Section II. ……………………………………………………………….. |
11 |
Vocabulary Focus ……………………………………………………… |
11 |
Reading and Discussion ………………………………………………… |
11 |
Text B. Development of the Monetary System ………………………… |
11 |
From time immemorial Money has no smell — Деньги не пахнут.... |
14 |
The root of all evil — Корень зла ………...... |
15 |
Unit 2. ACCOUNTING |
|
Section I. ……………………………………………………………….. |
16 |
Vocabulary Focus. ……………………………………………………… |
16 |
Reading and Discussion ………………………………………………… |
16 |
Text A. The Language of Business ……………………………………... |
16 |
Text B. Users of Accounting Information |
17 |
Section II. |
19 |
Text C. Accounting in Business Reality |
20 |
Text D. The Ledger — the Main Book of Accounts |
22 |
Writing ………………………………………………………………….. 23 Text E. Accounting and Auditing ………………………………………. 25
Section III. |
26 |
Reading and Discussion ………………………………………………… |
26 |
Text F. Record-Кeeping in Accounting Systems ………………………. |
26 |
Speech Practice …………………………………………………………. |
28 |
From time immemorial… |
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Thirty pieces of silver — Тридцать cребреников……………………... |
29 |
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U N I T 1. M O N E Y
“The use of money is all the advantage there is in having it”.
Benjamin Franklin
Objectives: after having studied this Unit you will be able to:
–understand the main functions of money;
–describe the role of money in people’s life;
–discuss the history of money.
WARMING–UP ACTIVITIES
Task 1. Read the proverbs and give their Russian equivalents.
1.A penny saved is a penny gained.
2.Debt is the worst kind of poverty.
3.He that has a full purse never wanted a friend.
4.Money makes the man go.
5.Poverty is no sin.
6.Wealth is nothing without health.
7.Penny wise and money foolish.
8.Money often unmakes the man who makes it.
9.Money is a good servant but a bad master.
10.In for a penny – in for a pound.
Notes:
penny – пенни, пенс (1/100 фунта стерлингов – £) sin – грех
wise – мудрый purse – кошелек
Task 2. Group the proverbs according to these headings:
I. Spending money carefully.
II. Attitude to money.
III. Money as the driving force of people’s life.
4
SECTION I
TYPES OF EARNINGS AND IMPORTANCE OF MONEY
IN PEOPLE’S LIFE
VOCABULARY FOCUS
Task 1. Read the definitions of the verbs that state how we can deal with money and give their Russian equivalents.
borrow – to take money for a certain time with the intention of giving it back credit – to give money for a deal
finance – to provide money (e.g., for a deal) earn – to get money regularly when working
invest – to use money in order to earn interest or make a profit
lend – to give someone the possession or use of something for a limited time on condition of giving it back
loan – to give money for a limited period of time on condition that it will be repaid spend – to pay out money
waste – to use too much money (or energy, time, etc.) on something that is not important or necessary
repay – to give money back to the person who lent it
Task 2. Read the definitions of the nouns and find their Russian equivalents.
aid – money given to developing countries by richer ones
benefit – money given by the government to people who are poor, ill or unemployed bonus – something extra, usually a payment as a reward for good work or an unpleasant job
budget – plan of probable future income and expenditure during a stated time capital – amount of money that a factory or machine can produce; amount that somebody can earn or hold
compensation – payment to make good a loss
cost of living – amount of money paid by a person for food, clothes, etc. to live at a certain standard
creditor – person or organization to whom money is owed debt – money owed
earnings – getting money for work done fee – money paid for professional services income – money received (earnings)
loss – amount of money which is less than expenditure
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