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Рабочая тетрадь III семестра для экономических и управленческих специальностей
(Контрольная работа №3)

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Беспереводное понимание текста:
- изложить кратко общее содержание текста, выделив ключевые слова, которые и определяют содержание текста;
- дать перевод ключевых слов.

The international corporation or global company has its origin. Usually it is the outgrowth of the great trading companies of the 17th and 18th centuries. In 1811 a New York statute said corporations could be created by the filing of documents. After that it became a mailer of bureaucratic operations to become a corporation. By 1850 it was a very common thing in the United Slates and was under general statute in European countries as well. Since that time the corporate movement began. As the jet plane, satellite communications and computers began, it became possible for a company to control business in all the world. The growth of international corporates operations is faster than the economic growth of the industrialized nations. There are some projects which predict that within a generation almost a half of the free world's production will be internationalized. This trend for internationalism presupposes some benefits such as new jobs, higher living standards and the closing of the gaps between people—economic, educational and technological. At the same time serious questions can be asked. Is it the most efficient way to use world resources? Can the international corporation be the best force for a better world? Is it politically stronger than government? Can it take care of the self interest and competitiveness on behalf of the greatest good? And in what way can the global company work toward easing the world's crises — monetary, political, energy and food?

Общее содержание текста:

Many international or global corporations usually date back to the 17th and 18th centuries, when they were trade companies. By 1850 most corporations were created by bureaucratic operations such as filing of documents. Technology age made it possible for a company to control business in all the world. Some projects predict that within a generation almost a half of the free world's production will be internationalized. Internationalism might bring some benefits for the world. But could it solve main problems of the mankind?

Перевод ключевых слов:

multinational corporation - международная корпорация
global соmpаnу - международная компания
outgrowth - продукт, результат
statute - законодательный акт
satellite communication - спутниковая связь
closing of the gaps - сближение границ
jet plane - реактивный самолет
bureaucratic - бюрократический

Стр. 55 TASK 2

The growth of international corporates operations is faster than the economic growth of the industrialized nations. There are some projects which predict that within в generation almost a half of the free world's production will be internationalized. This trend for internationalism presupposes some benefits such as new jobs, higher living standards and the closing of the gaps between people — economic, educational and technological. At the same time serious questions can be asked. Is it the most efficient way to use world resources? Can the international corporation be the best force for a better world? Is it politically stronger than government? Can it take care of the self interest and competitiveness on behalf of the greatest good? And in what way can the global company work toward easing the world's crises — monetary, political, energy and food?

Перевод

Темпы роста и деятельности международных корпораций обгоняют промышленный рост в развитых странах. Некоторые проекты предсказывают, что через поколение свободное производство в мире будет интернационализировано почти наполовину. Глобализация имеет определенные преимущества: создаются новые рабочие места, повышается жизненный уровень, уменьшается экономическое неравенство между людьми, выравнивается образовательный и технологический уровень. Но в то же самое время возникают серьезные вопросы. Действительно ли корпорации используют мировые ресурсы самым эффективным способом? Лучший ли это выбор для создания лучшего мира? Не являются ли корпорации политической силой, подавляющей правительства стран? И имеют ли они право объявлять заботу о собственных интересах всеобщим благом? И каким образом деятельность транснациональной компании приведет к ослаблению мирового денежно-кредитного, политического, энергетического и продовольственного кризиса?

Стр. 56 TASK 3

1. What is the origin of the multinational company?

Usually they grew out of the great trading companies of the 17th and 18th centuries.

The corporate movement began since 1850.

Great technological advances such as jet planes, satellite communications and computers made it possible for a company to control enterprises on the other side of the globe

The growth of international corporates operations is faster than the economic growth of the industrialized nations.

Internationalism can bring some benefits such as new jobs, higher living standards and the closing of the gaps between people—economic, educational and technological.

Many political, economic and moral questions arise with internationalism.

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firms financial condition. Accounting records give a very important data. It is used by management, stockholders, creditors, independent analysis, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms operating efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

Общее содержание текста:

The activity of a business is shown in its accounting records. Accounting reports on the effects of the transactions and the firms financial condition. The income statement and balance sheet are two main types of records. Accounting records are subject to analysis. There are three sets of ratios in finance, dealing with:
a) profitability;
b) assets and liabilities;
c) overall financial and management evaluation.

Перевод ключевых слов:

accounting - бухгалтерский учет
record - документ, запись, протокол
to record - записывать, регистрировать
to measure - измерять
transaction - сделка, банковская операция
firm’s financial condition - финансовое положение фирмы
to provide data - обеспечивать данными
creditor - кредитор
independent - независимый
income statement - отчет о доходах
balance sheet - балансовый отчет
to receive - получать
to spend - тратить
ratio analysis - анализ коэффициентов
profitability - прибыльность
Return on Investment Ratio - коэффициент эффективности инвестиций
efficiency - эффективность, производительность
to evaluate - оценивать
value - ценность, стоимость
ownership - владельцы компании
overall financial structure - общая финансовая структура

Стр. 58 TASK 5

Accounting records give very important data. It is used by management, stock­holders, creditors, independent analysis, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm's operating efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

Перевод

Бухгалтерские книги (финансовой отчетность) содержат очень важные данные. Это сведения, которые предоставляются руководству компаний, акционерам , кредиторам , независимым аналитикам , банкам и правительству. Большинство фирм регулярно готовит два типа отчетов. Это - отчет о доходах и расходах компании и бухгалтерский баланс. Эти документы показывают, как деньги были получены и потрачены компанией. Один из главных инструментов для анализа бухгалтерских книг - анализ относительных показателей (коэффициентный анализ). Относительных показатель вычисляется как отношение двух чисел.
В финансах мы имеем дело с тремя главными категориями показателей. Одна из них - коэффициенты доходности, например, показатель эффективности инвестиций (рентабельность инвестиций). Он используется для оценки производительности. Вторая категория имеет дело с активами и пассивами. Она помогает компании оценить свое текущее финансовое положение. Третья категория анализирует общую финансовую структуру компании. Это оценка фирмы и ее руководства.

Стр. 59 TASK 6

1. What is the purpose of accounting?

Accounting records give very important data. It is used by management, stock­holders, creditors, independent analysis, banks and government.

That is the income statement and balance sheet.

These statements show how money was received and spent by the company.

It is used as a measure of a firm's operating efficiency.

In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm's operating efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.