Контрольная работа по « Иностранный язык»

 

 

This has occurred because you have ordered some components from our old catalogue and I (4) ____regret______ to inform you that these have been

withdrawn from sale. Please find (5) __further________ a copy of our current catalogue showing the replacement models.

I would be (6) ___grateful_______ if you would contact me at your earliest convenience to let me know whether you (7) __wish________ to proceed with your order from the new catalogue. Should you have any enquiries concerning the replacement components, please do not (8) ____hesitate______ to ask.

I look (9) ____forward______ to hearing from you.

Yours (10) ___sincerely_______,

Anna Marx

Anna Marx

 

Supplies Manager

 

15. Заполните форму письма-запроса  информацией, данной ниже, расположив  ее в нужном порядке.

Lingua Services Galactic Ltd

 

69 Milk Street, LONDON SW7 6AW, UK

Tel: +44 20 123 4567 Fax: +44 20 765 4321

Email: info@linguaservicesgalactic.com Ms Andrea Philips

 

Dreamtime Movies Universal Ltd. 54 Oxford Road Skagnes SK3 4RG. 

 

Dear Ms Philips, Thank you for your letter of 22 January enquiring about our translation services. Lingua Services Galactic offers a full range of translation services to help you in the development of sales literature and web sites. I have

 

pleasure in enclosing our latest brochures and price list from which you can see that our prices are highly competitive. I look forward to calling you in a few days.

 

Yours sincerely, James Brown. James T Brown. Sales Manager. Encl.

 

69 Milk Street, LONDON SW7 6AW, UK Tel: +44 20 123 4567 Fax: +44 20 765 4321 Email: info@linguaservicesgalactic.com                                                                             Lingua Services Galactic Ltd Dreamtime Movies Universal Ltd. 54 Oxford Road Skagnes SK3 4RG. 30.11.11 Dear Ms Philips, Thank you for your letter of 22 January enquiring about our translation services.   Lingua Services Galactic offers a full range of translation services to help you in the development of sales literature and web sites.   I have pleasure in enclosing our latest brochures and price list from which you can see that our prices are highly competitive.   I look forward to calling you in a few days.    Yours sincerely, James Brown. James T Brown. Sales Manager. Encl.    James Brown.

 

 

16. Переведите текст  по своей специальности письменно  на русский язык. Ответьте на  вопросы после текста.

Текст для специальности 060500 «Бухгалтерский учет и аудит»

Making the Change to International Accounting Standards

 

Global companies need to present their performance in a way that is easily understood by the competitive global markets.

Companies with global ambitions need to be heard and understood globally. Companies making the change to International Accounting Standards (IAS) are choosing a leading global financial reporting framework. IAS helps them to access the world’s capital markets and position themselves to be principal players in the global marketplace.

The changing financial reporting environment. Financial reporting reaches a wider audience than ever before, an audience that demands relevance, transparency and credibility in financial reporting. Some of the significant factors influencing the financial reporting environment include:

Investor demand. Growth in cross-border investment over the last twenty years is creating demand for high-quality, uniform financial reporting. Investment decisions are made primarily using publicly available information. Credible and transparent financial reporting is therefore critical to the effectiveness of the capital markets.

Technology. The barriers of physical distance are falling, driven down by cheaper yet more powerful computing, together with dramatic telecommunications improvements. Unclear or unreliable information draws a swift and punishing response from the investment community.

Globalisation. The world’s industries and economies are undergoing a radical transformation, with the pace of change accelerating. Major industries are converging and global leaders are emerging. Financial resources move swiftly and readily across borders, replacing isolated national economies with a new global economy.

 

Global Benchmarking. Investors look at the financial information of a company’s competitors too, whether based in the same country or in other parts of the world. Financial reporting that is not easily understood by global users is unlikely to bring new business or capital to a company.

Consumer demand. Consumers of financial information can increasingly ignore national boundaries, thanks to the benefits of technology. Clear information on a company’s performance, financial or other, is necessary for customers’ purchasing decisions. Demand for clarity comes not just from customers: employees, suppliers and other stakeholders are consumers of financial reporting too.

Investors and consumers demand world class financial reporting. Changing to IAS can deliver enhanced investor confidence and finance raising capabilities, improved comparability with your peers and consistent financial information to effectively manage your business.

1. In what way should global companies present their performance? 2. Why do companies with global ambitions make the change to IAS? 3. What is the result of the changing financial reporting environment? 4. What are the main factors influencing the financial reporting environment? 5. Why is credible and transparent financial reporting critical to the effectiveness of the capital markets? 6. What is the role of technology in the development of the financial reporting environment? 7. What does globalisation mean? 8. What financial reporting is unlikely to bring new business or capital to a company? 9. In what way can clear information be helpful to a consumer? 10. Why do investors and consumers demand world class financial reporting?

Переход на международные стандарты финансовой отчетности

 

 

Глобальным компаниям необходимо представить свою работу таким образом, чтобы быть без труда понятыми конкурирующими мировыми рынками. Компании с глобальными амбициями должны быть услышаны и поняты во всем мире. Компании, переходящие на международные стандарты финансовой отчетности (МСФО), выбирают ведущие методики мировой финансовой отчетности. МСФО помогает им попасть на главные мировые рынки и позиционировать себя таким образом, чтобы стать ведущими игроками на мировом рынке.

Изменение финансовой отчетности. Финансовая отчетность достигает более широкой аудитории, чем когда-либо прежде, аудитории, которая требует актуальности, информационной открытости и доверия в финансовой отчетности. Некоторые из существенных факторов, влияющих на финансовую отчетность среды включают в себя:

Требования инвесторов. Рост трансграничных инвестиций на протяжении последних двадцати шести лет создает спрос на высококачественную, единую финансовую отчетность. Инвестиционные решения принимаются в основном с использованием общедоступной информации. Следовательно, достоверная и открытая финансовая отчетность важна для эффективной работы основных рынков.

Технологии. Преграды расстояния исчезают, благодаря дешевеющим и становящимся мощнее компьютерам, а также значительным улучшениям телекоммуникаций. Неясная или недостоверная информация не приветствуется инвестиционным сообществом.

Глобализация. Промышленности мира и экономики претерпевают радикальные изменения, и темп изменений ускоряется. Основные отрасли промышленности сливаются и появляются мировые лидеры. Финансовые

 

ресурсы быстро и легко преодолевают границы, заменяя изолированные  национальные экономики новой глобальной.

Глобальный бенчмаркинг. Инвесторы также смотрят на финансовую информацию конкурентов компании, основана ли она в той же стране, или в других частях света. Финансовая отчетность, которая не понятна пользователям, вряд ли принесет новый бизнес или капитал компании.

Требования потребителей. 

Потребители финансовой информации могут игнорировать национальные границы, благодаря преимуществам технологий. Четкая информация о деятельности компании, ее финансах и т.д. необходима клиентам для принятия решения о покупке. Требование ясности исходит не только от клиентов: а также от сотрудников, поставщиков и других заинтересованных сторон. Инвесторы и потребители требуют мирового уровня финансовой отчетности. Переход на МСФО может обеспечить доверие со стороны инвесторов и возможность привлечения финансирования, улучшение сопоставимости с вашими коллегами и последовательной финансовой информации для эффективного управления бизнесом.

1.In what way should global companies present their performance?

-Global companies need to present their performance in a way that is easily understood by the competitive global markets.

2. Why do companies with global ambitions make the change to IAS?

-IAS helps them to access the world’s capital markets and position themselves to be principal players in the global marketplace.

 

3.What is the result of the changing financial reporting environment?

-Financial reporting reaches a wider audience than ever before, an audience that demands relevance, transparency and credibility in financial reporting.

4. What are the main factors influencing the financial reporting environment?

-The main factors influencing the financial reporting environment are: investor demand, technology, globalization, global benchmarking and consumer demand.

5. Why is credible and transparent financial reporting critical to the effectiveness of the capital markets?

-Investment decisions are made primarily using publicly available information.

6. What is the role of technology in the development of the financial reporting environment?

-The barriers of physical distance are falling, driven down by cheaper yet more powerful computing, together with dramatic telecommunications improvements.

7. What does globalisation mean?

-It means that financial resources move swiftly and readily across borders, replacing isolated national economies with a new global economy.

8. What financial reporting is unlikely to bring new business or capital to a company?

Financial reporting that is not easily understood by global users is unlikely to bring new business or capital to a company.

9. In what way can clear information be helpful to a consumer?

\

-Clear information on a company’s performance, financial or other, is necessary for customers’  purchasing decisions.

10. Why do investors and consumers demand world class financial reporting?

-Changing to IAS can deliver enhanced investor confidence and finance raising capabilities, improved comparability with your peers and consistent financial information to effectively manage your business.