Английский язык (для экономистов)

УДК 811.111 (075.3)
ББК 81.2 Англ-9
 
К12

Рецензенты: заведующий кафедрой делового английского языка УО «Белорусский 
государственный экономический университет» кандидат филологических наук, доцент 
В.С. Слепович; заведующий кафедрой современных технологий перевода УО «Минский 
государственный лингвистический университет» кандидат филологических наук, доцент Т.И. Голикова

Все права на данное издание защищены. Воспроизведение всей книги или 
любой ее части не может быть осуществлено без разрешения изда те льства.

Кабешева, Е. В.
К12          Английский язык = English : учеб. пособие / Е. В. Кабешева,
        Е. М. Гайкова, М. И. Чигринец. – Минск : Вышэйшая школа,
          2014. – 175 с.
ISBN 978-985-06-2488-8.

Содержит аутентичные тексты, охватывающие основные понятия 
бухгалтерского учета. Предусмотрены упражнения по усвоению экономических терминов, задания по совершенствованию навыков чтения 
оригинальной литературы по специальности, а также по развитию навыков и умений профессионально-ориентированной устной речи.
Для студентов учреждений высшего образования по экономическим 
специальностям и широкого круга лиц, изучающих английский язык 
и специализирующихся в области бухгалтерского учета и финансов.

УДК 811.111 (075.3)
ББК 81.2 Англ-9 

ISBN 978-985-06-2488-8 
© Кабешева Е.В., Гайкова Е.М.,
 
    Чигринец М.И., 2014
 
© Оформление. УП «Издательство
 
“Вышэйшая школа”», 2014

ПРЕДИСЛОВИЕ

Учебное пособие предназначено для студентов первой ступени высшего образования, обучающихся по экономическим 
специальностям.
Пособие состоит из восьми блоков, охватывающих следующие темы: “Основные понятия бухгалтерского учета”, “Финансовые документы”, “Доход и прибыль”, “Товарно-материальные ценности и инвентаризация”, “Процесс бухгалтерского учета”.
Каждый блок представлен несколькими разделами:
а) фонетическими и лексическими упражнениями (Phonetic and Lexical Exercises); б) грамматическими упражнениями (Grammar Exercises); в) основным и дополнительными текстами с упражнениями (Reading Section); г) контрольными заданиями (Text D, Key Terms Exercises); д) разделом 
по развитию навыков устной речи (Oral Speech Section).
Раздел Phonetic and Lexical Exercises дает возможность 
ввести и закрепить активную лексику и терминологию по 
теме практического занятия.
Основная задача раздела Grammar Exercises направлена 
на формирование навыков употребления грамматических 
структур, а также правил их использования в коммуникативных целях.
Для обучения разным типам чтения по специальности 
в пособие включены тексты из оригинальной английской 
и американской экономической литературы. Текст А является основным текстом для изучающего чтения, на основе 
которого выполняются послетекстовые задания (Post-Text 
Exercises). Задания к текстам В и С предусматривают работу по развитию умений поискового, ознакомительного либо 
просмотрового чтения.). Работа с текстом D способствует 
накоплению экономической лексики.
Раздел Оral Speech Section нацелен на развитие навыков 
и умений устной монологической и диалогической речи в сфе

ре профессиональной деятельности на основе диалогов-образцов, дополнительных текстов, условно-речевых и речевых 
упражнений.
Работа над пособием распределялась между авторами следующим образом: Е.В. Кабешева разработала теоретические 
основы (принципы отбора текстов, система упражнений), написала уроки 1, 2 и 5, подобрала диалоги для раздела Оral 
Speech Section, все основные и дополнительные тексты уроков 1, 2, 5, 6, дополнительные тексты урока 3, контрольные 
задания уроков 4 и 8 (Key Terms Exercises), в соавторстве 
с М.И. Чигринец написала уроки 6 и 7 и осуществила координацию всех разделов уроков; Е.М. Гайкова подготовила 
уроки 3, 4, 8. 
Авторы выражают глубокую признательность рецензентам – заведующему кафедрой современных технологий перевода УО «Минский государственный лингвистический университет» кандидату филологических наук, доценту Т.И. Голиковой и заведующему кафедрой делового английского 
языка УО «Белорусский государственный экономический 
университет» кандидату филологических наук, доценту 
В.С. Слеповичу – за ценные советы и рекомендации.

Авторы

UNIT 1
THE NATURE OF ACCOUNTING

1. Functional Areas of Accounting.
2. Types of Accountants.

Grammar: Participle. Gerund. Verbal Noun. 

PHONETIC AND LEXICAL EXERCISES

Exercise 1. Read the following words and word combinations.

This information, these two audiences, its financial performance, other, in statements, certain, concerned with; variety of 
interests, interested in, according to, accounting, report, support; tax, taxes, taxi, per cent, four cents.

Exercise 2. Read the following words paying special attention to the 
stress.

Financial, manager, business, standard, principle, typical, 
function, planning, structure, budget, production, control, 
product, format, potential, agency, variety, operation, investor, system, company, classify, audience, interest, objective, 
department, problem, resources, period, analysing, results, 
summarize, prospect, bank, credit.

Exercise 3. Classify the following words with suffi xes -ness, -tion, 
-ment, -al, -ant, -or according to their part of speech. 

Busy – business, organize – organization, consult – consultation, state – statement, form – formal, account – accountant, 
invest – investor.

Exercise 4. Form words with the help of the suffi xes -ness, -tion, 
-ment, -al, -ant, -or.

Invest, employ, discuss, finance, indicate, compete, educate, 
require, audit, control, inform, section, operate, hold, tax.

Exercise 5. Find the words ending in -tion, -er, -ment, -ly in Text А. 
Defi ine their part of speech. Translate them.

Model: information (noun) – информация.

Еxercise 6. Read the words of the active vocabulary.

1) account – счет
2) budget – бюджет
3) cash – наличные деньги
4) costs – издержки
5) evaluate – оценивать
6) expenses – расходы
7) financial – финансовый
8) flow – поток
9) invest – инвестировать
10) involve – вовлекать
11) perform – осуществлять
12) profit – прибыль
13) revenue – доход
14) shareholder – акционер
15) statement – отчет
16) transaction –операция

Exercise 7. Choose the proper words or word combinations from 
those given in brackets. Translate the sentences.

1. Financial accounting statements (are prepared in agreement with generally accepted accounting principles / have been 
used for the outside world).
2. The job of management accounting includes the preparation of (budgets / company’s operations).
3. (Public / state) accountants who meet a state’s requirements for education and experience become CPAS*.
4. Private accountants are employed by a company; or a nonprofit corporation to supervise the (accounting / financial) 
system.

5. Many (employers / employees) are looking for well-educated persons who can contribute in more than one area.
6. Company’s accountants are involved in analyzing (forecasts / production costs).
7. Thus financial accounting statements adhere to (various / 
certain) standard formats.
8. Its purpose is to help the managers evaluate results and 
make an informed (decision / function).
9. Suppliers, banks and lenders want to know whether the 
business is (creditworthy / profitable).
10. Government agencies are mainly interested in collecting 
(taxes / profits).

*CPAS – Certified Public Accountants

Exercise 8. Form as many word combinations as you can. Translate 
them. Consult an economic dictionary.

I. accounting
planning
forecasting
decisions
developing
costs
pricing
information
analyzing
budget
department
principles
profession

II. estimate
resources
control
revenues
make
expenses
allocate
problems
spot
interests
evaluate
decisions

III. financial
accounting
regulating
potential
profit
agencies
government
performance
production
statement
cash
business
product
costs
flows
objective
decisions

Exercise 9. Arrange the following words in the pairs of synonyms.

Job, make, current, present, involve, way, employee, do, worker, include, method, salary, wages, work.

Exercise 10. Arrange the following words in the pairs of antonyms.

Outside, inside, external, expenses, present, past, internal, 
profits.

GRAMMAR EXERCISES

Exercise 1. Read the following sentences and say what question 
they answer.

Model: 1. He sat up all night preparing a report. (The first 
example answers the question “What was he doing 
all night?”)
2. He got tired by working too much. (The second example answers the question “How did he get tired?”)

1. This will be done by calculating the forecast or budgeted 
cost of each major activity and by determining which product 
factor drives or influences that activity.
2. We therefore recalculated the current unit costs of two 
major products using activity costing methods.

3. The controller of a medium or large corporation usually 
monitors and cross-checks all financial data by using a computer.
4. Some public accounting firms have issued financial statements indicating that an audited company had a sound financial position just prior to that firm’s collapse.

Exercise 2. Answer the following questions using the words in 
brackets and the -ing form of the given verb.

Model A: How did they increase sales?
(to lower the price)
They increased sales by lowering the price.
Model B: What did he do at the company?
(to revive its finances; to use some accountancy 
software)
He revived its finances using some accountancy 
software.

1. How did he revive the finances of the company? (to sack 
half the workers)
2. What did they do after the fire? (to rebuild the warehouse; 
to take several months to complete the job)
3. How did they rebuild the warehouse? (to do; to recycle the 
old building materials)
4. What did faculty advisers do? (to work with students; to 
help them select courses)

Exercise 3. Transform the following sentences.

Model: I’ve got a copy of the directive which deals with this 
product.
I’ve got a copy of the directive dealing with this product. 

1. Have you seen the balance sheet which shows the latest 
position?
2. Which are the operating costs that cause the most serious 
problems?
3. I’ll show you some figures which prove my point.

Exercise 4. Read Text A. Find the following -ing forms and translate them.

By recording and classifying sales; accounting; with preparing information; accounting information; in regulating the 
business and collecting taxes; according to; accounting profession; financial planning; developing a budget; analyzing production costs; pricing and product decision.

READING SECTION

I. Read Text A and do post-text exercises.

TEXT A

Functional Areas of Accounting

Accounting is the system a business uses to measure its financial performance by recording and classifying sales, purchases, and other transactions. Accounting also summarizes 
this information in statements that make it possible to evaluate a company’s past performance, present condition, and future prospects.
Accounting is important to business for two reasons. First, 
it helps managers plan and control company’s operations. Second, it helps outsiders evaluate the business. Because these two 
audiences use accounting information in different ways, accounting has two distinct facets. Financial accounting is concerned with preparing information for the outside world; management accounting is concerned with preparing information 
for internal use. The outsiders who use accounting information 
have a variety of interests. Suppliers, banks, and other lenders 
want to know whether the business is creditworthy; investors 
and shareholders are concerned with the company’s profit potential; government agencies are mainly interested in regulating the business and collecting taxes. These users need information that is objective, consistent over time, and comparable 
to information supplied by other companies. Thus, financial