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Английский язык делового и профессионального общения.м_фэ_ЭиБУ

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Вопрос 1

What is the main idea of the text about the digital economy?

  1. It focuses mainly on manufacturing industries.
  2. It refers only to online shopping.
  3. It changes how people exchange value and how businesses operate.
  4. It discourages innovation and connectivity.
Вопрос 2

What does the example of a local shop turning online illustrate?

  1. The decline of retail stores.
  2. The globalization and automation of trade.
  3. The disappearance of small businesses.
  4. The need for physical expansion.
Вопрос 3

According to the text, what replaces many traditional business functions?

  1. Human labor and physical meetings.
  2. Software, automation, and data systems.
  3. New government regulations.
  4. Manual record-keeping.
Вопрос 4

In OECD countries, how did the ICT sector perform compared to the overall economy?

  1. It grew three times faster.
  2. It declined twice as fast.
  3. It remained stagnant.
  4. It grew slower.
Вопрос 5

What was the average ICT growth rate in 2023?

  1. 2.3%
  2. 5.0%
  3. 7.6%
  4. 10.2%
Вопрос 6

What does the “digital divide” refer to?

  1. The difference between developed and developing countries’ political systems.
  2. The gap between those who can access digital tools and those who cannot.
  3. A tax applied to online services.
  4. A rule restricting digital data flows.
Вопрос 7

Who is most likely affected by the digital divide?

  1. Urban professionals.
  2. Large corporations.
  3. Rural and disadvantaged groups.
  4. Software developers.
Вопрос 8

What does the UNCTAD 2024 Digital Economy Report emphasize?

  1. The need to expand physical retail stores.
  2. The environmental footprint of digitalization.
  3. The fall of electronic waste.
  4. The reduction in data usage.
Вопрос 9

Which of the following contributes to the environmental impact mentioned?

  1. Reduced consumer spending.
  2. Manual data processing.
  3. Device production and energy use of data centers.
  4. Decreased digital payments.
Вопрос 10

How are business models changing in the digital era?

  1. They return to traditional, product-only sales.
  2. They focus on subscriptions, services, and platforms.
  3. They limit customer interaction.
  4. They depend less on technology.
Вопрос 11

What technologies help companies adapt quickly to consumer needs?

  1. Data analytics and AI.
  2. Typewriters and fax machines.
  3. Handwritten feedback forms.
  4. Manual cash registers.
Вопрос 12

Why might small and medium firms hesitate to digitalize?

  1. They have too much capital.
  2. They face high costs and cybersecurity risks.
  3. They reject modern payment systems.
  4. They prefer operating globally.
Вопрос 13

What is one major concern of regulators in the digital economy?

  1. Increasing tax evasion.
  2. Promoting monopolies.
  3. Protecting fairness, privacy, and trust.
  4. Reducing digital education.
Вопрос 14

What question arises with AI and machine learning tools?

  1. How to build more physical stores.
  2. Who controls algorithms and owns data.
  3. How to increase manual labor.
  4. How to prevent social media use.
Вопрос 15

What benefits can digitalization bring?

  1. Higher transaction costs.
  2. Economic stagnation.
  3. Reduced market opportunities.
  4. Improved productivity and innovation.
Вопрос 16

What is required for digital growth to be sustainable?

  1. Exclusion of remote areas.
  2. Sustainable and inclusive strategies.
  3. Minimal use of regulation.
  4. Limiting internet access.
Вопрос 17

According to the text, what defines success in the digital economy?

  1. Innovation combined with responsibility.
  2. Speed without oversight.
  3. Competition without regulation.
  4. Exclusive focus on profits.
Вопрос 18

What determines a company’s long-term success?

  1. Random market changes.
  2. Effective financial management.
  3. Government subsidies.
  4. Social media popularity.
Вопрос 19

What is one key principle of corporate finance?

  1. The balance between profitability and liquidity.
  2. Avoiding dividend payments.
  3. Eliminating all cash reserves.
  4. Focusing only on long-term debt.
Вопрос 20

What may happen if a company loses this balance?

  1. It becomes more innovative.
  2. It may face financial difficulties despite profits.
  3. It attracts more investors automatically.
  4. It avoids all financial risks.
Вопрос 21

What tools do companies now use to monitor financial performance?

  1. Cloud accounting and AI analytics.
  2. Manual bookkeeping.
  3. Handwritten ledgers.
  4. Paper receipts.
Вопрос 22

What is a major risk of technological dependence in finance?

  1. Faster growth.
  2. Data security issues.
  3. Better training.
  4. Increased savings.
Вопрос 23

What is the main difference between equity and debt?

  1. Equity is borrowed; debt is invested.
  2. Both represent loans.
  3. Equity is investment by owners; debt is borrowed money.
  4. Debt does not need to be repaid.
Вопрос 24

Why is the right capital structure important?

  1. It ensures tax reduction.
  2. It provides financial stability and growth balance.
  3. It reduces all investment risk.
  4. It guarantees immediate profit.
Вопрос 25

What is investment decision-making mainly about?

  1. Deciding where to allocate resources for best return.
  2. Setting government budgets.
  3. Managing employee benefits.
  4. Avoiding risk entirely.
Вопрос 26

Which tools are used to evaluate project profitability?

  1. Price tags.
  2. Marketing surveys only.
  3. Cost-benefit analysis and NPV.
  4. Employee polls.
Вопрос 27

What do ESG criteria emphasize?

  1. Environmental, social, and governance factors.
  2. Economic, structural, and geographic factors.
  3. Electronic sales growth.
  4. Employee salary grading.
Вопрос 28

What prevents corruption and mismanagement in companies?

  1. Hidden reporting standards.
  2. Unregulated financial systems.
  3. Reduced communication.
  4. Strong internal controls and ethical leadership.
Вопрос 29

What builds long-term trust with stakeholders?

  1. Open communication and transparency.
  2. Concealing data from the public.
  3. Avoiding external audits.
  4. Frequent management changes.
Вопрос 30

According to the text, what defines the future of successful corporations?

  1. Financial expertise combined with technology and ethics.
  2. Focus solely on short-term profit.
  3. Ignoring sustainability.
  4. Relying only on manual accounting.
Вопрос 31

Дайте перевод термина на русский язык assets…

  1. активы
Вопрос 32

Дайте перевод термина на русский язык depreciation…

  1. износ
Вопрос 33

Дайте перевод термина на русский язык inventory…

  1. товарно-материальные запасы
Вопрос 34

Дайте перевод термина на русский язык accountant…

  1. бухгалтер
Вопрос 35

Дайте перевод термина на русский язык bookkeeper…

  1. счетовод
Вопрос 36

Дайте перевод термина на русский язык diversification…

  1. диверсификация
Вопрос 37

Дайте перевод термина на русский язык liabilities…

  1. пассивы;;пассив
Вопрос 38

Дайте перевод термина на русский язык auditor…

  1. аудитор
Вопрос 39

Дайте перевод термина на русский язык equity…

  1. акционерный капитал
Вопрос 40

Дайте перевод термина на русский язык balance sheet…

  1. балансовый отчет
Вопрос 41

Match terms to their definitions

  1. accounts payable
  2. accounts receivable
  3. book value
  4. expenses
  5. revenue
  6. cash flow
  7. interest
  8. liquidity
  9. payroll
  10. liabilities
  11. money that is owed by the business to its suppliers
  12. money that is owed to the business by its customers
  13. total value of a business’ assets found on the balance sheet
  14. money spent by a business in order to generate revenue
  15. income a business makes from its activities, before subtracting any expenses
  16. amount of money is moving into and out of a business during a period of time.
  17. fee for borrowing an asset
  18. ability to get your hands on money, whenever it is required
  19. total amount of money to be paid to a company’s employees in the form of wages, salaries and bonuses
  20. any debts that a company has yet to pay
Вопрос 42

Choose the points that can be referred to tangible assets

  1. patents
  2. property
  3. goodwill
  4. land
Вопрос 43

Choose the points that can be referred to intangible assets

  1. copyright
  2. equipment
  3. trademarks
  4. debts
Вопрос 44

Match to make collocations

  1. balance
  2. crunch
  3. drill
  4. get
  5. go
  6. the books
  7. the numbers
  8. down
  9. out of debt
  10. bust
Вопрос 45

Match principles with their Russian translation

  1. matching principle
  2. going concern principle
  3. prudence principle
  4. consistency principle
  5. принцип сопоставления
  6. принцип непрерывности деятельности
  7. принцип заниженности оценки
  8. принцип постоянства
Вопрос 46

Read the passage and put the phrases in the correct order to complete the text Most accounting information is designed to be useful in making economic decisions. Accountants use their experience to aid management to select the best plan of action for the business. Managers and other specialists will need some accounting knowledge in order that they may understand what the accountant is telling them. Rational decisions are usually based on analysis and comparisons of estimates, which in turn, are based on accounting and other data that project future results from alternative courses of action.

  1. estimates
  2. economic decisions
  3. accounting information
  4. business
  5. future results
  6. management
  7. accountant
  8. data
  9. knowledge
Вопрос 47

Choose the only correct option of pronouncing numbers 12 миллионов долларов

  1. 12 millions 
  2. 12 millions dollar
  3. 12 million dollars
  4. 12 millions dollars
  5. 12 million dollar
Вопрос 48

Choose the only correct option of pronouncing numbers

  1. 5 процентов
  2. 5 percentage
  3. percents
  4. 5 percent
  5. 5 of percent
Вопрос 49

Choose the only correct option of pronouncing numbers  10 разделить на 5 равно

  1. ten divided by 5 equals
  2. ten multiplied by 5 is
  3. ten from 5 is
  4. ten by 5 means
Вопрос 50

11 прибавить 11 равно

  1. 11 equals 11
  2. 11 subtract 11 is
  3. 11 and 11 is
  4. 11 plus 11 means
Вопрос 51

20 минус 20 равно

  1. twenty less twenty is
  2. twenty and twenty equals
  3. twenty two times is
  4. twenty divided by 20 is
Вопрос 52

2022 год

  1. two zero double two
  2. two oh two two
  3. twenty twenty-two
  4. twenty double two
Вопрос 53

5.09 (десятичная дробь)

  1. five point oh nine
  2. five dot zero nine
  3. five oh nine
  4. five and zero nine
Вопрос 54

Дайте перевод термина на английский язык бухгалтерский отчет …

  1. balance sheet;;the balance sheet
Вопрос 55

Дайте перевод термина на английский язык отчет по движению денежных средств…

  1. cash flow statement;;the cash flow statement
Вопрос 56

Дайте перевод термина на английский язык отчет о прибылях и убытках…

  1. income statement;;the income statement; profit and loss account; the profit and loss account
Вопрос 57

Дайте перевод термина на русский язык Accrual Basis Accounting…

  1. учёт по методу начисления
Вопрос 58

Дайте перевод термина на русский язык Adjusting Entry…

  1. корректировка проводки
Вопрос 59

Дайте перевод термина на русский язык Administrative Expense…

  1. административные расходы
Вопрос 60

Дайте перевод термина на русский язык Bad Estimate…

  1. плохая оценка
Вопрос 61

Дайте перевод термина на русский язык Cash Flow Statement…

  1. отчёт о движении денежных средств
  2. отчет по движению денежных средств
  3. отчет о движении денежных средств
Вопрос 62

Дайте перевод термина на русский язык Cash Flows…

  1. денежные потоки
Вопрос 63

Дайте перевод термина на русский язык Cash Dividends…

  1. денежные дивиденды
Вопрос 64

Дайте перевод термина на русский язык Cash Flows from Financing…

  1. денежные потоки от финансирования
Вопрос 65

Дайте перевод термина на русский язык Cash Equivalents…

  1. денежные эквиваленты
Вопрос 66

Дайте перевод термина на русский язык Cash…

  1. денежные средства
Вопрос 67

Choose the points that can be referred to Cash Flows from Operations

  1. selling companies
  2. payments to suppliers and employees
  3. buying buildings
  4. payments of accounts receivable
Вопрос 68

Choose the points that can be referred to Cash Flows from Investing

  1. selling companies
  2. payments of accounts receivable
  3. buying buildings
  4. payments to suppliers and employees
Вопрос 69

Match to make terms

  1. Net
  2. Management
  3. Financial
  4. Deferred
  5. Credit
  6. Income
  7. Assertions
  8. Performance
  9. Revenue
  10. Balance
Вопрос 70

Match principles with their Russian translation

  1. Cutoff
  2. Debit Balance
  3. Deferred Revenue
  4. Direct Cash Flow Statement
  5. отсечка, отсечение
  6. дебетовое сальдо
  7. доходы будущих периодов
  8. прямой отчёт о движении денежных средств
Вопрос 71

Read the passage and put the phrases in the correct order to complete the text The basic accounting process has a number of steps. Let's take a look at the first three: 1 …, 2 …, and 3 …. Let's assume that the accountant has already  made the 4 … to reflect the issuance of common stock, the purchase of buildings, and the purchase of machines. We can see them first in what is called the 5 …, which is simply a list of every transaction we are making an entry for. For each item, we list the date, the 6 … that are being affected, the dollar amounts, and a short summary of what happened. We'll also number each item to keep anyone from skipping over one or, just as bad, going back and inserting an extra one for something that didn't happen. We journalize and 7 … a transaction after we've analyzed it to figure out what we should do. So there we have the first three steps: 8 …, 9 …, and post.

  1. analyzing
  2. journalizing
  3. posting  transactions
  4. entries
  5. journal
  6. accounts
  7. post
  8. analyze
  9. journalize
Вопрос 72

Choose the only correct option of the definition Error

  1. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  2. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  3. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
  4. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
Вопрос 73

Choose the only correct option of the definition Cutoff

  1. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
  2. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  3. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  4. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
Вопрос 74

Choose the only correct option of the definition Double Entry Bookkeeping

  1. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
  2. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  3. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  4. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
Вопрос 75

Choose the only correct option of the definition Disclosure

  1. The date that is the point in time that delineates when additional business transactions are to be recorded in the following reporting period. A person would cutoff their journal at the start and end of the year so they are not including revenues from last year or the next year.
  2. A mistake that accountants make. One type of mistake is a wrong entry and to fix a person has to go back and fix the financial statements for the period where the error was made.
  3. Reporting transactions and events in footnotes or anywhere other than in financial statement line items.
  4. A system of bookkeeping where every entry to an account requires a corresponding and opposite entry to a different account. The double entry has two equal and corresponding sides known as debit and credit.
Вопрос 76

Choose the only correct option of the definition Fair and Complete Representation

  1. Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
  2. A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
  3. A profit-increasing transaction or event that is not central to operations.
  4. A cash flow statement that infers cash flows by adjusting net income for non-cash items.
Вопрос 77

Choose the only correct option of the definition Indirect Cash Flow Statement

  1. Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
  2. A profit-increasing transaction or event that is not central to operations.
  3. A cash flow statement that infers cash flows by adjusting net income for non-cash items.
  4. A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
Вопрос 78

Choose the only correct option of the definition Gain

  1. A profit-increasing transaction or event that is not central to operations.
  2. Financial statements are described as showing a ‘true and fair view’ when they are free from material misstatements and faithfully represent the financial performance and position of an entity.
  3. A list of every transaction the entity is making an entry for. For each item, the date is listed, the accounts that are being affected, the dollar amounts, and a short summary of what happened.
  4. A cash flow statement that infers cash flows by adjusting net income for non-cash items.
Вопрос 79

Choose the only correct option of the definition Receivables

  1. money that is owed to the business by its customers
  2. money that is owed by the business to its suppliers
  3. total amount of money to be paid to a company’s employees in the form of wages, salaries and bonuses
  4. any debts that a company has yet to pay
Вопрос 80

Choose the only correct option of the definition Liabilities

  1. money spent by a business in order to generate revenue
  2. income a business makes from its activities, before subtracting any expenses
  3. any debts that a company has yet to pay
  4. amount of money is moving into and out of a business during a period of time.
Вопрос 81

Дайте перевод термина на английский язык чистая прибыль, чистый доход …

  1. Net Income
  2. Net Earnings
Вопрос 82

Дайте перевод термина на английский язык нераспределённая прибыль…

  1. Retained Earnings;;Accumulated Earnings
Вопрос 83

Дайте перевод термина на русский язык inventory…

  1. товарно-материальные запасы
Вопрос 84

Дайте перевод термина на английский язык признание доходов…

  1. Revenue Recognition
Вопрос 85

Дайте перевод термина на английский язык активы…

  1. assets
Вопрос 86

Дайте перевод термина на английский язык износ …

  1. depreciation
Вопрос 87

Дайте перевод термина на английский товарно-материальные запасы …

  1. inventory
Вопрос 88

Дайте перевод термина на английский язык бухгалтер …

  1. accountant
Вопрос 89

Дайте перевод термина на английский язык счетовод …

  1. bookkeeper
Вопрос 90

Дайте перевод термина на английский язык диверсификация …

  1. diversification
Вопрос 91

Match terms to their definitions

  1. Credit
  2. Cost of Sales/Cost of Sales Expense
  3. Completeness
  4. Common Stock
  5. Closing Entries
  6. Classification
  7. Cash Flows from Operations
  8. Cash Flows from Investing
  9. Analyze
  10. Adjustments
  11. An entry made on the right side of an account.  Credits increase the balance of liabilities, equities, revenues and gains, and reduce the balance of assets, expenses and losses.
  12. Sometimes called “cost of goods sold”, captures all cost of generating the revenue in our top line.
  13. A desirable quality of a financial report that ensures it reports everything of importance.  Also a management assertion that a particular line item includes all of the transactions and events it purports to represent.
  14. A line item on the balance sheet that reflects the money the firm raised from selling its stock.
  15. Entries made at the end of an accounting period to zero out all temporary (income statement) accounts and transfer their balances to permanent accounts (retained earnings).
  16. The accounts the organization’s make entries to. To classify correctly means to make entries to the right accounts.
  17. The section of the cash flow statement that represents the cash inflows from customers, including payments of accounts receivable including interest, and the cash outflows required to sustain operations, primarily payments to suppliers and employees.
  18. The section of the cash flow statement that represents cash outflows from buying buildings, land, equipment, or other long-lived assets, and the cash inflows from selling such assets. Buying and selling companies also generates cash flow from investing.
  19. The first step of the accounting process, requiring the accountant to determine what entry should be made for a transaction or event.
  20. Shorthand for adjusting entry.  A journal entry made after a reporting period has concluded, to reflect events not captured during the period (such as the passage of time, or a change in value).