Деловой английский язык

В.Б Черемина
Ю.А. Петрова
Д.Я. Гордиенко

ДЕЛОВОЙ

АНГЛИЙСКИЙ ЯЗЫК 

Учебник

Москва 

Издательство «ФЛИНТА»

2021

2-е издание, стереотипное

УДК 811.111(075.8)
ББК 81.2Англ-923 

Ч46

Р е ц е н з е н т ы :

к. ф. н., доцент кафедры теории и практики английского языка ИФЖиМКК 
ЮФУ Л.В. Гриченко; 
к. п. н., доцент кафедры иностранных языков для экономических 
специальностей РГЭУ (РИНХ) Самарская С.В. 

Черемина В.Б. 
Деловой английский язык : учебник / В.Б. Черемина, Ю.А. 
Петрова, Д.Я. Гордиенко. – 2-е изд., стер. – Москва : ФЛИНТА, 
2021. – 150 с. – ISBN 978-5-9765-2664-8. – Текст : электронный.

В учебнике представлены аутентичные тексты и задания, 
составленные в соответствии с современными методическими 
подходами на основе оригинальных материалов, содержащих 
необходимую лексику и грамматические задания для проверки и 
закрепления знаний студентов. Учебник состоит из 8 глав, 
включающих разделы по чтению, говорению, грамматике и 
письму. Каждая глава содержит задания, направленные на 
формирование компетенций в соответствии с требованиями 
образовательной программы по направлению. 
Учебник предназначен для студентов вузов, направления 
38.03.01 «Экономика» профиль 38.03.01.01 «Бухгалтерский учет, 
анализ и аудит». Кроме того, учебник может найти применение в 
техникумах и колледжах, на различных курсах изучения делового 
английского языка. 

УДК 811.111(075.8) 
ББК 81.2Англ-923 

ISBN 978-5-9765-2664-8
© Черемина В.Б., Петрова Ю.А., 
     Гордиенко Д.Я., 2016 
© Издательство «ФЛИНТА», 2016

Ч46

CONTENTS 

UNIT 1. ACCOUNTANT'S PROFESSION 
5 

READING AND VOCABULARY 
Professions in accounting 
5 

GRAMMAR 
Complex subject 
9 

SPEAKING 
Interview 
16 

WRITING 
CV/ resume 
19 

UNIT 2. ACCOUNTING PRINCIPLES 
22 

READING AND VOCABULARY 
Accounting Principles 
22 

GRAMMAR 
Complex Object 
27 

SPEAKING 
Discussing main principles 
33 

WRITING 
Invitation to the conference 
36 

REVISION TEST 1 
40 

UNIT 3. FINANCIAL ACCOUNTING 
42 

READING ANDVOCABULARY 
Financial accounting 
42 

GRAMMAR 
Conditionals 
48 

SPEAKING 
Expressing opinion 
57 

WRITING 
Enquiry letter 
58 

UNIT 4 MANAGEMENT ACCOUNTING 
60 

READING AND VOCABULARY 
Management Accounting 
60 

GRAMMAR 
Conditionals 
65 

SPEAKING 
69 

WRITING 
Report 
71 

REVISION TEST 2 
73 

UNIT 5. FINANCIAL STATEMENTS 
75 

READING AND VOCABULARY 
75 

What are financial statements? 
GRAMMAR  
Participle  
79 

SPEAKING 
Meeting with an auditor 
83 

WRITING 
Invoice 
86 

UNIT 6. FINANCIAL STATEMENT ANALYSIS 
88 

READING AND VOCABULARY 
What is financial statement analysis?
88 

GRAMMAR  
Adgective. Comparison and superlative degrees 
93 

SPEAKING 
Meetings 
99 

WRITING 
Writing a report on financial statements 
102 

REVISION TEST 3 
106 

UNIT 7. AUDITING 
108 

READING AND VOCABULARY
Types of audit 
108 

GRAMMAR 
Modals 
112 

SPEAKING 
Expressing opinions and judgments 
119 

WRITING 
Audit report 
122 

UNIT 8. TAX ACCOUNTING 
125 

READING AND VOCABULARY 
125 

GRAMMAR 
Gerund 
128 

SPEAKING 
Checking and clarifying the information 
135 

WRITING 
CPA comfort letter 
137 

REVISION TEST 4 
140 

ENGLISH-RUSSIAN VOCABULARY 
142 

UNIT 1. ACCOUNTANT'S PROFESSION

READING AND VOCABULARY

Professions in accounting

From small businesses to international corporations, accounting industry 

professionals _____C____. Accountants work with their individual clients and 

organizations to record business transactions, provide financial advice and 

manage important bookkeeping tasks. From ensuring that company’s employees 

receive their paycheck to managing the overhead expenses of a corporation, 

accountants are indispensable partners in business. Some of the top titles for 

Certified Public Accountants include Project Accountant, Billing Coordinator, 

Accounts Payable Clerk, Accounting Sales Manager, and Tax Accountant. Most 

accountants specialize _________.

In general meaning accountant is an individual who plans and sets up the 

accounting and bookkeeping system for companies or organizations in private, 

public or voluntary sectors. The exact material that an accountant handles, varies 

__________, but generally includes financial statements, taxes, and 

responsibility for drawing up a financial report. An accountant is one of the 

primary figures in a business, whether it is a multinational corporation or a small 

family business.

According to the AICPA1 statistics, nearly 70% of accounting graduates get

job offers, but still 30% graduates are out of jobs. The main problem to be 

solved is the quality of accountants. Different additional courses for rising up 

qualification are the best practice for those who want to be the best in this 

sphere. Mutual sharing of experience also helps specialists _________.

Competitive atmosphere can help to solve this problem that is the reason why 

companies practise this economic method and give incentive payments and 

awards, which stimulate employees. A good accountant cannot be a qualified 

specialist without creative and independent thinking. Using a calculator is not 

the main feature of modern accountants. It is just an archaic stereotype 

__________. High intellectual potential, critical mind, broad outlook, good 

understanding of the nature of ethics in business and the “behaviour” of business 

entities, comprehensive knowledge of global economic trends are also important 

for this profession.

In our highly developed economy, many people work in accounting-related 

fields. Career opportunities in accounting profession have __________. Though 

the main aspect of these jobs concentrates on financial management, there are 

some tasks, which are concerned with personnel management, financial fraud 

investigation, and tax formalities. In fact, nearly two million people make their 

living as bookkeepers, accountants, and auditors. They work for businesses, 

government agencies, nonprofit organizations, and other organizations and 

associations.

1The American Institute of CPAs is the world’s largest member association 

representing the accounting profession.

1. Read the article quickly to get an idea of what it is about. Ignore the 

missing phrases.

2. Read the article again and fill in the gaps with the following phrases. 

One phrase is odd.

A to improve communication skills in achieving high life goals without risks 

and loses

B depending on the size of the company and the accountant's specialization

C play a role in nearly every major industry

D who graduates from the university

E a higher pay in the job industry all over the world

F in one area of finance, such as government accounting, tax accounting or 

managing private client estates

G which doesn’t have something in common with reality

3. Study the following definitions from the OXFORD DICTIONARY.

Accounting – is the process or work of

keeping financial accounts.

Financial report – is a formal record 

of the financial activities of a business, 

person, or other entity.

Tax – is a fee charged by a government 

on a product, income, or activity.

Organization – is an organized group 

of people with a particular purpose, 

such as a business or government 

department.

Employee – is a person employed for 

wages or salary, especially at non
executive level.

Economy – is the state of a country or 

region in terms of the production and 

consumption of goods and services 

and the supply of money.

Bookkeeper – is a person whose job is 

to keep records of the financial affairs

of a business.

4. Complete the sentences below, using one of the words in ex. 3.

1.
With the exception of ______________, the General Assembly should 

always set a limit to the number of pages requested for each report within the 

framework of the 16-page rule set.

2.
The main problem to be solved is the quality of accountants. They should 

have a clear idea of what the ____________ function is about.

3.
Do you know the latest news!? – The account of our company is now up 

to $6.8 million-and that's after ____________.

4.
Mr. Josh was his country's chief delegate of the______________ for

European Economic Co-operation in Paris Conference.

5.
All_____________ in our company attend different additional courses for 

rising up their qualification.

6.
Nearly two million people make their living as _____________, 

accountants, and auditors.

7.
The attraction of foreign capital to the banking system of the country is an 

important and progressive step, which would strengthen the banking system, 

make 
it 
more 
competitive, 
and 
attract 
the 
needed 
resources 
to

the________________ of the country.

8.
“How much extra _______________ do they want us to pay?”

9.
The International Labor ____________ faced difficulties in administering 

training courses.

10.
However, this level of detail would exceed by far what most organizations 

consider practical and adequate for their own ______________ purposes.

5. Translate the following sentences into English.

1.
Хороший 
бухгалтер 
не 
может 
быть 
квалифицированным 

специалистом без креативного и независимого мышления.

2.
Около двух миллионов людей задействованы в профессиональной 

сфере как бухгалтера и аудиторы.

3.
Бухгалтер – одна из важнейших персон в мире бизнеса.

4.
Точные материалы, обрабатываемые бухгалтером, варьируются в 

зависимости от размера компании.

5.
Использование калькулятора не главная особенность современного 

бухгалтера.

6.
Общая характеристика экономики процветает благодаря достоверной 

бухгалтерской информации.

7.
Бухгалтерский учет основывается на суммировании, записи, анализе 

и проверке финансовой информации в письменном виде.

8.
По статистике, почти 70% выпускников экономических вузов 

получили предложения по работе, остальные 30% до сих пор находятся без 

рабочих мест.

9.
Бухгалтерский учет можно разделить на несколько областей, 

включая финансовый учет, управленческий учет, аудит и налоговый учет.

10.
Кто же такой бухгалтер? В общем смысле это человек, который 

планирует, устанавливает систему учета и отчетности для компании и 

организаций в частных и государственных секторах.

GRAMMAR

Complex subject

Конструкция сложное подлежащее представляет собой сочетание 

существительного в
общем 
падеже 
или 
личного местоимения в 

именительном 
падеже, 
выполняющего 
в 
предложении 
функцию 

подлежащего, с инфинитивом. Эта конструкция строится по следующей 

схеме:

ПОДЛЕЖАЩЕЕ

(существительное в 

общем 

или местоимение в 

именительном 

падеже)

СКАЗУЕМОЕ
(обычно глагол

в страдательном зало

ге)

ИНФИНИТИВ

He

Он,

is known

как известно

to look for a part-time 

job.

ищет вакансию с 

неполным рабочим днем.

Особенность этой конструкции в том, что она не выступает как 

единый член предложения: именная часть конструкции является в то же 

время подлежащим предложения, а инфинитив представляет собой часть 

составного глагольного сказуемого.

СЛУЧАИ УПОТРЕБЛЕНИЯ КОНСТРУКЦИИ 

«СЛОЖНОГО ПОДЛЕЖАЩЕГО»

№
п/
п

СЛУЧАЙ УПОТРЕБЛЕНИЯ
ПРИМЕР

1
С глаголами чувственного восприятия:

to hear (слышать), to see (видеть),
to watch (наблюдать, смотреть),

to feel (чувствовать),

to observe (наблюдать),
to notice (замечать) и др.

в страдательном залоге. В данной 

конструкции, после 

этих глаголов инфинитив употребляется

с частицей to

Young employees were 

noticed to need

competitive atmosphere.

Отмечается, что 

молодым сотрудникам 
необходима атмосфера 

соревнования.

2
С глаголами, обозначающими
умственную деятельность:

to know (знать), to think (думать),

to consider, to believe, to suppose (думать, 

полагать), to expect (ожидать),

to imagine (представлять),
to find (находить, узнавать),

to trust (верить), to assume (допускать, 

предполагать) и др. 

в страдательном залоге. После 

этих глаголов в составе конструкции часто 

используется глагол to be

A new project of 

incentive payments and 
awards was expected to 

approve on Monday.

Ожидалось, что 
новый проект 

поощрительных 
выплат и наград 

одобрят в понедельник.

3
С глаголом to make(заставлять)

в страдательном залоге

A chief accountant was 

made to take 

responsibility for
company’s losses.  

Главного бухгалтера

заставили нести 

ответственность за 

потери компании.

4
С глаголами в значении сообщения:

to say (говорить), to report (сообщать),

The economic growth in 

South East Europe is 

to state (утверждать)
в страдательном залоге.

reported to fall down in 

the second quarter of 

2015.

Сообщается, что 

экономический рост в 
Юго-Восточной Европе 

снизится во втором 
квартале 2015 года.

5
В действительном залоге с глаголами:

to seem казаться (по-видимому),
to happen случаться (случается, 

случалось),

to prove доказывать (оказывается, 

оказалось),

to be likely вероятно,
to be unlikely вряд ли,

to be sure,

to be certain быть уверенным (наверняка),
to turn out оказываться (оказалось) и т. п.

Unemployment is 

unlikely to grow up this 

year.

Безработица вряд ли 
вырастет в этом году.

The idea of mutual 

sharing of experience
seemed to be useful for 

Russian and German 

accountants. 

Идея взаимного обмена

опытом оказалась

полезной для 

российских и немецких 

бухгалтеров.

The preliminary report of 
the accountants proved to 

be useful for the 

company.

Предварительный 
отчет бухгалтеров 

оказался полезным для 

компании.

1. Put the verbs in brackets using Complex Subject. 

Ex: Almost 70% of accounting graduates _________ receive accounting job 

offers (to believe).

Almost 70% of accounting graduates are believed to receive accounting job 

offers.

1.
Nearly two million people_________ earn a living as an accountant (to 

assume).

2.
The account information _________ be a central to the functioning of 

international capital markets (to know).

3.
Accounting _________ be a key element of the economy (to consider).

4.
Analytical thinking _________ be the main feature of accountant (to 

expect).

5.
The employees of the company_________ have not only the right 

opinions, but the right instincts (to require).

6.
Unemployment _________ grow up this year (to be unlikely).

7.
The accountant _________ be independent from their clients (to believe).

8.
Calculator _________ be the main instrument of accountants (to be 

unlikely).

9.
Wide knowledge of global economic trends _________ be also important 

for the accounting profession (to prove).

10.
Additional courses in the company _________ be very effective for 

graduates (to expect).

11.
Our company _________ have economic relations with many small 

entities of the region last year (to assume).

12.
The economy of Russia _________take the sixth place among the world's 

economy in terms of GDP (to report).

13.
Russia _________ be second in the world in the export of military 

equipment after the United States (to report).

14.
The company _________ be on the verge of bankruptcy (to expect). 

15.
The policy of the main shareholder _________ be supported by 

company’s management during the last quarter (to turn out).

16.
AICPA statistics of accounting graduates _________ fall in the second 

quarter of 2014 (to report).