Перевод экономических текстов

А.В. ВдоВичеВ, Н.П. НАумеНко

ПереВод экоНомических
текстоВ

Учебное пособие

Москва
Издательство «ФЛИНТА» 

2017

3-е издание, стереотипное

УДК 811.111’25(075.8)
ББК 81.2Англ-7-923

В25

Вдовичев А.В.
   Перевод экономических текстов [Электронный ресурс]: учеб. 
пособие / А.В. Вдовичев, Н.П. Науменко. — 3-е изд., стер. — 
М. : ФЛИНТА, 2017. — 228 с.

ISBN 978-5-9765-1338-9 

Целью настоящего издания является формирование знаний, 
уме ний и навыков, необходимых для выполнения перевода текстов 
официаль но-деловой и экономической тематики с английского языка 
на русский и с русского языка на английский через усвоение терминологии и жанровых особенностей делового дискурса.

Для студентов, специализирующихся в сфере официально-делово го перевода, также может использоваться как основное или дополнительное пособие по английскому языку для студентов экономических специальностей.

УДК 811.111’25(075.8)
ББК 81.2Англ-7-923

© Вдовичев А.В., Науменко Н.П., 
ISBN 978-5-9765-1338-9 

 
2017

© Издательство «ФЛИНТА», 2017

В25

Contents

ПреДИсЛоВИе  ................................................................................................4

 
Unit I. Economics and Its Concepts  ..........................................................6

 
Unit II . Business and Its Forms of Organization  ....................................26

 
Unit III. Banks and Banking System  ......................................................46

 
Unit IV. Accounting and Reporting  .........................................................80

 
Unit V. Capital and Finance  ................................................................... 111

 
Unit VI. Management. Marketing  .........................................................142

 
Unit VII. Economic Globalization  ........................................................162

Appendix 1. Incoterms  ..................................................................................186

Appendix 2. Major Job Titles in Business  .....................................................190

Appendix 3. World’s Major Currencies  .........................................................193

Appendix 4. Major Abbreviations and Acronyms in Economics 
and Finance  ............................................................................................206

Literature  .....................................................................................................226

ПредисЛоВие

Учебное пособие состоит из семи разделов и четырех приложений, а каждый раздел — из двух частей. Первая часть 
предназначена для формирования навыков и умений перевода 
официально-деловых текстов с английского языка на русский, а 
вторая — с русского на английский. Тематически деловой контекст семи разделов представлен следующими основными предметными областями: экономика как научная дисциплина, коммерческая деятельность и юридические формы ее организации, 
финансы и финансовые рынки, банки и банковское дело, бухгалтерский учет, менеджмент и маркетинг, экономическая глобализация.
В каждом разделе даются терминологические списки и три 
текста по каждой из указанных тем для изучения контекста с 
целью последующего перевода. Текстам предшествуют задания на предпереводческий анализ их структурной, лексической 
и фразеологической систем. Актуализация терминологии осуществляется на базе подстановочных и трансформационных 
упражнений.
Навыки реферативного перевода, перевода с листа и, в конечном итоге, полного письменного перевода формируются также 
на базе поиска различных типов информации, анализа переводческих соответствий и трансформационных процедур, используемых переводчиком для преобразования исходного текста в текст 
перевода с учетом требований адекватности перевода.
Тексты для перевода, отобранные из ведущих англоязычных 
и русскоязычных изданий в области финансов, банковской и хозяйственной деятельности, маркетинга и менеджмента, являясь 
логическим продолжением лекционного и семинарского курсов 
основ экономических знаний, обеспечивают фоновые знания будущих переводчиков, специализирующихся в деловой коммуникации, стимулируют развитие у студентов умения пользоваться 
специализированными словарями и справочниками.

Все тексты разной степени сложности и могут использоваться как для аудиторной работы под руководством преподавателя, 
так и для самостоятельной.
Приложения включают перечни мировых валют, таможенных 
терминов и сокращений, общепринятых в коммерческой деятельности.

Unit I

EconomIcs and Its concEpts

part I. translation from English into Russian

1. Give Russian equivalents of the following terms.

 1. aggregate demand 
26. labor
 2. aggregate supply 
27. land
 3. allocate 
28. macroeconomics
 4. alternative use 
29. means of production
 5. bias 
30. merge
 6. capital 
31. mesoeconomics
 7. consumer 
32. microeconomics
 8. consumer goods 
33. national economy
 9. consumption 
34. natural resources
 10. demand 
35. normative economics
 11. economic security 
36. opportunity cost
 12. economics 
37. per capita
 13. economy 
38. positive economics
 14. entrepreneurship 
39. production
 15. factors of production 
40. scarcity
 16. free goods 
41. standard of living
 17. GDP 
42. supermacroeconomics
 18. gross exports 
43. supply
 19. gross imports 
44. tangible goods
 20. goods 
45. to bear losses
 21. government spending 
46. to curtail
 22. household 
47. to reap profits
 23. human needs 
48. total production
 24. inflation 
49. unemployment
 25. intangible goods 
50. want (n.)

2. Read texts 1-4.

3. study the following, paying attention to the terms and their contextual use:
a) what economics is;
b) what positive economics means;
c) what normative economics means;
d) how to define main concepts and components of economics as 
a science.

4. pick out the idiomatic expressions and give their Russian equi valents.

5. pick out the abbreviations from the texts below and give their Rus sian equivalents.

text 1

Economics as an Academic Discipline

Any science starts with a definition. We must take the definition 
apart before it can be put together in a meaningful way. The definition 
will be developed into a clear description of the science of economics. 
Every time you come to a new text or exercise in this Part of Unit I, 
look back to the definition to see where and why the new material fits 
into the definition.
Economics is a social science that studies how society chooses to 
allocate its scarce resources, which have alternative uses, to provide 
goods and services for present and future consumption.
The definition starts “Economics is” and that is what is being defined. So the remaining words need to be understood to make sense of 
the notion “economics”. Let us start with goods and services.

Goods and Services

What exactly are goods and services? Goods are anything that satisfies a want. That is the purpose of production — to provide goods 

that satisfy wants. So goods are produced, and the consumption of 
those goods satisfies wants. Goods can be tangible or intangible. 
Tangib le goods are physical items, such as bulldozers or pizzas. 
Intangible goods, such as medical care or education are called 
services. Both goods and services satisfy wants and therefore can 
be called goods.

Resources

The satisfaction of wants can only be accomplished by using up 
resources, the inputs, the so-called factors of production or means of 
production. These resources can be classified as land, labor, capital, 
and entrepreneurship.
Land is land itself and anything that grows on it or can be taken 
from it are the “natural resources”. Imagine producing anything from 
a pizza to a medical doctor without the use of land somewhere along 
the productive process. Labor, another resource, is a human effort, 
both physical and mental.
The resource capital is also known as capital goods. An economist's use of capital is not a reference to money but to a resource. 
Capital is a man-made tool of production; it is goods that have been 
produced for use in the production of other goods. Goods are produced for one of two purposes. Goods may be consumer goods used for 
the satisfaction of wants, which is the ultimate purpose of production. 
Or goods may be capital goods produced not for consumption but for 
use in producing more goods, either consumer or capital. So capital 
goods, such as a mechanic's wrench or a school building, are resources 
that have been produced and that will combine with other resources, 
such as land and labor, to produce more output.
Some goods may be consumer goods in one use and capi tal goods 
in another use. For example, consider a personal compu ter. When the 
computer is used to play solitaire, it is consumer goods. On the other 
hand, when it is used as a word processor to write a textbook, it is 
ca pi tal goods. To tell whether goods are consumer goods or capital 
goods, ask yourself a question: are the goods going to be consumed 

directly or will they be used to produce more goods? If they are to be 
consumed directly and purchased by consumers, they are consumer 
goods; if they are to be used to produce other goods and purchased by 
bus iness, they are a capital goods.
Entrepreneurship is again human effort. Entrepreneurs are the risk 
takers. They are more than managers, although they use managerial 
ability. Entrepreneurs reap the profits or bear the losses of their undertakings. Entrepreneurship is the organizational force that combines the other factors of production — land, labor, and capital — and 
transforms them into the desired output. The output may be capital 
or consumer goods, but ultimately consumer goods are produced to 
satisfy wants.

Scarcity

Resources are scarce. Scarcity is a relationship between how much 
there is of something and how much of it is wanted. Resources are 
scarce compared to all of the uses we have for them. If we want to 
use more than there is of an item, it is scarce. Note that this meaning 
is different from the usual meaning of scarce, which is “rarely found 
in nature.” How are they different? Consider this example. Is water 
scarce? How could anyone argue that water is scarce in the usual 
sen se? Water covers nearly two-thirds of the earth's surface. Yet an 
economist would say that water is scarce. Why? The reason is that 
there are so many competing uses for water that more water is wanted 
than is available. If you find this hard to believe, ask farmers and ranchers in the West, where water rights are jealously guarded. As soon 
as someone is willing to pay for a goods, or a resources, it is scarce by 
the economist's definition.
Consider scarcity from another point of view. What if scarcity 
did not exist? Then all goods would be free goods. Free goods would 
mean that you could have all you want of everything without having 
to give up something else you also want. Can you think of goods that 
are not scarce? There may be some. Take air, for example. Isn't it free? 
What do you have to give up to get air? In some locations, it probably 

is free. But in other locations it is not, especially if air means clean 
air. You could make a fortune if you could find a way to provide clean 
air on a smoggy day in Los Angeles. People pay to avoid smog: they 
don't go out when the smog is bad, they car pool and so on. So even 
air may not be free. In fact, it is hard to think of goods or resources 
that are free.
The production of goods to satisfy a want will reduce the amount 
of available resources. Resources are limited. There is only so much 
land, labor, capital, and entrepreneurship in existence at any point 
of time. Resources are therefore scarce because there is not enough 
of them to go around to produce all the things that we would like to 
produce to satisfy all our wants. Hence goods are scarce, too. Scarce 
resources yield scarce goods.
On the one hand, resources are limited, but on the other hand, human wants are unlimited. Wants are unlimited or nearly so. How can 
that be? Everyone has wants, and if the truth were known, each individual has nearly unlimited wants. Examine my wish list. It certainly includes more goods and services than I have right now. I would 
like to live in some exciting places. Paris would be acceptable, but 
not all the time. I would also like a home in Hawaii or on Monterey 
peninsula. And of course a place in the Alps for skiing. And because 
these places are far away from each other, and I do not want to depend 
on commercial airlines, a private jet would be nice. And probably a 
Rolls-Royce or a Mercedes for the family and a Ferrari or Porsche for 
me. Also, I would not want to spend all my time cleaning house or 
cooking, so each home would need a complete staff. The list is fairly 
long already, and I haven't gotten to my special passion — hats! You 
can easily see that if each member of society made up a wish list, the 
wants of all people added up would be enormous. Nearly unlimited. 
The point is that wants exceed what can be produced from our limited 
resources.
Unlimited wants alone are not a problem, but certainly a problem 
exists when unlimited wants are combined with limited means of 
satisfying those wants. The production of any goods on our wish list 

uses up resources. Then scarcity comes in. We can never satisfy all 
of society's unlimited wants with limited resources and consequently 
limited goods.
Unlimited wants reflect the human nature. The limitation of resour ces is imposed upon us by nature. Therefore, unlimited wants 
com peting for limited resources create the basic economic problem of 
scarcity. This is a difficulty that cannot be overcome by cleverness or 
good fortune. Scarcity, the interaction of unlimited wants with limited 
re sources, has been called an economic problem.
In fact, you are starting the study of economics, which would not 
exist except for scarcity. If that makes you think that scarcity might 
be the cause of many of your problems, you are right. Scarcity is an 
economic problem. Therefore, choices must be made.

Choices

We must choose how to use our scarce resources. Scarcity forces 
choice. And economics, which deals with scarcity, is often called the 
study of choosing. We cannot have all we want of everything we want. 
Scarcity. Scarcity is imposed by limited factors of production yielding 
limited output of goods relative to unlimited wants. Choic es must be 
made.
Now you see that since we do not have enough capital goods to 
as sist in the production of all those consumer goods to satisfy our unlimited wants, capital is a scarce resource. And we must choose how 
to use capital. For similar reasons, we must choose how to use land, 
labor, and entrepreneurship. The fact that choices must be made in 
turn reflects the fact that scarcity does exist.

Alternative Uses

So far we see that society is faced with the problem of not having 
enough resources to provide for all wants. And thus choices must be 
made about how those resources will be used or allocated. Allocate 
means distribute. Society must make choices among the alternatives. 
Society must decide which goods will be produced, how to allocate