Тексты для самостоятельного перевода и анализа

Text 1. The double-entry system for assets and liabilities

It has been seen that each transaction affects two items. To show the full effect of each transaction, accounting must therefore show its effect on each of the two items, be they assets, capital or liabilities. From this need arose the double-entry system where to show this twofold effect each transaction is entered twice, one to show the effect upon one item, and a second entry to show the effect upon the other item.

It may be thought that drawing up a new balance sheet after each transaction would provide all the information required. However, a balance sheet does not give enough information about the business. It does not, for instance, tell who the debtors are and how much each one of them owes the firm, nor who the creditors are and the details of money owing to each of them. Also, the task of drawing up a new balance sheet after each transaction becomes an impossibility when there are many hundreds of transactions each day, as this would mean drawing up hundreds of balance sheets daily. Because of the work involved, balance sheets are in fact only drawn up periodically, at least annually, but sometimes half-yearly, quarterly or monthly.

The double-entry system has an account (meaning details of transactions in that item) for every asset, every liability and for capital. Thus, there will be a Shop Premises Account (for transactions in shop premises), a Motor Vans Account (for transactions in Motor Vans), and so on for every asset, liability and for capital.

Each account should be shown on a separate page. The double-entry system divides each page into two halves. The left-hand side of each page is called the debit side, while the right-hand side is called the credit side. The title of each account is written across the top of the account at the center.

It must not be thought that the words «debit» and «credit» in bookkeeping mean the same as the words «debit» or «credit» in normal language usage. Anyone who does will become very confused.


double-entry system — система двойной записи

assets — активы;

liabilities — обязательства

affect two items — воздействовать на две статьи

accounting — бухгалтерский учет

show twofold effect — показать воздействие на каждую из двух статей

draw up a balance sheet — составить балансовый отчет

debtors — дебиторы

owe the firm — задолжать фирме

creditors — кредиторы

periodically — периодически

annually — один раз в год

account — счет

left-hand side — левая сторона страницы debit side - дебет счета

right-hand side - правая сторона

credit side - кредит счета

title of each account — название каждого счета

Text 2. The double-entry system for expenses and revenues.

The effect of profit or loss on capital

Up to now this book has been concerned with the accounting need to record changes in assets and liabilities. There is, however, one item that we have not recorded. This is the change in the capital caused by the profit earned in the business. By profit is meant the excess of revenues over expenses for a particular period. Revenues consist of the monetary value of goods and services that have been delivered to customers. Expenses consist of the monetary value of the assets used up in obtaining these revenues. Particularly in American accounting language the word «Income» is used instead of «profit». It is possible to see the effect of profit upon capital by means of an example:

On 1 January the assets and liabilities of a firm are:

Asserts: Motor van $500, Fixtures $200, Stock $700, Debtors $300, Cash in Bank $200. Liabilities: Creditors $600. The capital is therefore found by the formula Assets — Liabilities = Capital. $500 + $200 + $700 + + $300 + $200 - $600 = $1,300.

During January the whole of the $700 stock is sold for $1,100 cash, so that a $400 profit has been made. On 31 January the assets and liabilities have become:

Assets: Motor van $500, Fixtures $200, Stock -, Debtors $300, Cash in Bank $1,300. Liabilities: Creditors $600.

Assets — Liabilities = Capital $500 + $200 + $300 + $400 — $600 = $1.700 Profit therefore affects the capital thus:

Old capital + Profit = New Capital $1,300 + $400 = $1,700. On the other hand a loss would have reduced the capital so that it would become:

Old Capital — Loss = New Capital.

To alter the capital account it will therefore have to be possible to calculate profits and losses. They are, however, calculated only at intervals, usually annually, but sometimes more often. This means that accounts will be needed to collect together the expenses and revenues pending the periodical calculation of profits. All the expenses could be charged to an omnibus Expenses Account, but obviously it is far more informative if full details of different expenses are shown in Profit and Loss Calculations. The same applies to revenues. Therefore, a separate account is opened for every type of expense and revenue.


profit — прибыль

loss — убытки

earn — заработать

revenues — доходы

expenses — затраты

monetary value — денежная стоимость

fixtures — принадлежности

stock — запасы

old capital — первоначальный капитал

alter the capital — изменить капитал

calculate profits and losses — вычислять прибыли и убытки

reduce the capital — уменьшить капитал

charge to omnibus expenses account — отнести на общий счет расходов profit and loss calculations — расчет прибылей и убытков

Text 3. Debit or credit

It must now be decided as to which side of the records revenues and expenses are to be recorded. Assets involve expenditure by the Firm and are shown as debit entries. Expenses also involve expenditure by the firm and are therefore also recorded on the debit side of the books. In fact assets may be seen to be expenditure of money for which something still remains, while expenses involve expenditure of money which has been used up in the running of the business and for which there is no benefit remaining at the date of the balance sheet.

Revenue is the opposite of expenses and therefore appears on the opposite side to expenses, that is revenue accounts appear on the credit side of the books. Revenue also increases profit, which in turn increases capital. Pending the periodical calculation of profit therefore, revenue is collected together in appropriately named accounts, and until it is transferred to the profit calculations it will therefore need to be shown as a credit .An alternative explanation may also be used for expenses. Every expense results in a decrease in an asset or an increase in a liability, and because of the accounting equation this means that the capital is reduced by each expense. The decrease of capital needs a debit entry and therefore expense accounts contain debit entries for expenses.

Consider too that expenditure of money pays for expenses, which are used up in the short term, or assets, which are used up in the long term, both for the purpose of winning revenue. Both of these are shown on the debit side of the pages, while the revenue which has been won is shown on the credit side of the pages.


expenditure — расходы

show as debit entries — учитывать по дебету

revenue accounts — счета доходов

pending the periodical calculation — период, предшествующий расчету

decrease — уменьшение

increase — увеличение

accounting equation — бухгалтерская сбалансированность

purpose of winning revenue — цель получения дохода

Text 4. Economic development — smaller world, greater wealth, growing divide

From north to south, east to west, the nations of the world, and the economies of those nations, are more closely connected today than they have been at any other time in history.

Expanding global markets, burgeoning international trade, rising cross-border investment, increased freedom of movement of capital, goods and labor — all have served to blur the lines between national economies and draw people together into what Canadian philosopher Marshall McLuhan once termed «the global village».

This inexorable process of «globalization» — a concept that encompasses not simply economic fusion, but ever-strengthening political, social and cultural ties as well — is not in itself a new phenomenon.

The great European capitalist expansion of the 16th Century, when countries such as Spain, Britain, Portugal and Holland built worldwide trading empires, was an early example of global economic inter-connection.

Similarly, the free-trade policies and monetary liberalism of the late 19th and early 20th centuries led to what many have described as The First Age of Globalization, an era that came to an abrupt end with the First World War and subsequent Great Depression.


burgeon — давать ростки

investment — капиталовложение

blur the lines — размывать границы

inexorable — неумол HMbinencompass - охватывать

economic fusion — экономическое слияние

free-trade policy — политика свободной торговли

monetary liberalism — монетарный либерализм

Text 5. Integrated global economy

If it has its historical forerunners, it is only in the last 60 years that the concept of a truly integrated world economy has achieved full realization.

It has been made possible, firstly, by the creation of specific international institutions to manage and regulate economic relations between nations.

The Bank for International Settlements, The General Agreement on Tariffs and Trade (forerunner of The World Trade Organization), The World Bank, The International Monetary Fund, were all established in the wake of World War 11 to help restore economic stability after the turmoil of conflict, and all have been fundamental in driving and shaping modern global capitalism.

Equally if not more important have been the dramatic advances in communications technology, the latter facilitating the exchange of information and currency at a speed, and with an ease, that would have been unthinkable a hundred years ago — the «decoupling of space and time» as sociologist Anthony Giddens once described it.

Finally, the harnessing of groups of countries into geographical free trade areas — The European Union (EU), The North American Free Trade Association (NAFTA), The Asia-Pacific Economic Co-Operation (APEC), the Common Market For Eastern and Southern Africa (COMESA) — has served to dissolve trade barriers, open markets and knit disparate economies ever tighter together.

The result has been a degree of global economic interaction unprecedented in human history.

«The scale of globalization that we see today is utterly unique», confirms Dr. Richard Tarasofsky of Chatham House. «The world has never been connected to this extent before».


forerunner — предвестник

integrated world economy — единая мировая экономика

establish in the wake of — установить по следам

restore economic stability — восстановить экономическую стабильность

shape global capitalism — сформировать глобальный капитализм

dramatic advances — значительные достижения

facilitate — способствовать

currency — валюта

harness — запрягать, задействовать

dissolve trade barriers — снимать торговые барьеры

knit disparate economies — соединять несопоставимые экономики

Text 6. Winners and losers

This post-war global order has brought, for many, substantial benefits.

For the countries of the industrial north, who first established, and continue to control the institutional machinery of globalization, it has fuelled a protracted period of steady economic growth — at an average rate of 2—3 percent per annum — and an attendant increase in the prosperity of a majority of their citizens.

Several developing nations, too, are reaping the rewards of increased global integration, especially those in East and South Asia, where the economies of countries such as China, Thailand, Malaysia and Indonesia are now expanding faster than those of most developed nations — at an average of 7 percent per annum, according to the World Bank — and wages and living conditions are gradually inching upwards.

Perhaps the greatest beneficiaries have been the large, trans-national corporations, who have seen profits rocket in this era of global markets — according to Bloomberg the average annual pay for the CEO of a major US company is now $12 million — and, also, the highly educated, highly skilled workers in developing countries such as India and China who have enjoyed massive wage increases as economic liberalization has created an ever-greater demand for their services.

While there have been winners, however, there have also been some very obvious losers.

At a time when some countries are forging ahead economically, others, especially the developing nations of sub-Saharan Africa, are falling further and further behind, their economies either stagnating or contracting, their citizens sinking ever deeper into the mire of poverty.

According to the United Nations Development Programme (UNDP), the already meager share of the world’s wealth going its poorest citizens has over the last 40 years fallen still further, from 2.3 percent in 1960 to 1.4 percent today (for the same period the share going to its richest citizens has risen from 70.2 percent to 89 percent).

There are currently 49 counties classified by the U.N. as «least developed» — double the number of 30 years ago. Such is the extent of the economic divide that the total GDP of those 49 poorest nations is now less than the combined wealth of the world’s four richest citizens — Bill Gates, Warren Buffett and the Albrecht brothers, Karl and Theo.

«Unfortunately globalization has lead to widening disparities of income among countries», says Terry McKinley of the UNDP. «Some developing countries have been able to take advantage of it, a majority haven’t».

David Robinson of the International Monetary Fund agrees. «There has been tremendous divergence in the way in which global economic growth has been shared among nations. If you look at the numbers, during the 20th Century the richest quarter of the world’s population has seen incomes rise six-fold, whereas the poorest quarter has only seen incomes rise three-fold. That has left a large gap between those at the top and those at the bottom».


substantial benefit — существенная выгода

attendant increase — сопутствующее увеличение

prosperity — процветание

beneficiaries — лица, пользующиеся благодеяниями

create an ever-greater demand — создать всевозрастающий спрос

forge ahead — постепенно выходить на первое место

stagnate — делаться застойным

contract — сжиматься

the mire of poverty — трясина бедности

meager share — скудная доля

GDP (gross domestic product) — ВВП (валовой внутренний продукт)

take advantage of — использовать в своих целях

divergence — отклонение gap — разрыв

Text 7. Widening wealth gap

It is not simply the gulf between the wealthiest and poorest nations that is expanding. Within nations, too, there is an ever-growing divide between those who have benefited from economic growth, and those whom it has bypassed.

«There are growing inequalities within countries, between the richest and the poorest», confirms Dr. Linda Yueh of the London School of Economics.

«There is some mobility within middle-income countries, especially in South-East Asia, where a country like Taiwan has actually experienced a fall in inequality.

«In general, however, the increase in globalization has not contributed to a closing of the rich-poor gap. Brazil, for instance, has one of worst income distributions in the world».

It is an economic faultline that is becoming as stark in some countries of the developed world as it is in those of the developing. According to pressure group United For a Fair Economy, for instance, the average CEO in the U.S. now earns over 400 times as much as the average worker (two decades ago it was 44 times as much).

While the cheap labor pools of Asia and South America have been a boon for some, the outsourcing of jobs and production — «off-shoring» as it is sometimes termed — has left many in the industrial world struggling for their livelihoods (according to the AFL-CIO, the umbrella organisation for America’s labor unions, 3.3 million U.S. white-collar jobs will have moved overseas by 2015).

«There are some countries, notably in continental Europe, where inequality has changed very little over the past 20 years», says Francois Bourguignon, Chief Economist at the World Bank. «There are others, however, where it has increased quite substantially, among them the U.S. and the UK».


expand — расширять

divide — делить

inequalities — неравенства

CEO (chief executive officer) — главный управляющий

income distribution — распределение дохода

cheap labor pools — резерв дешёвой рабочей силы

the outsourcing of jobs and production — рабочие места и производство за пределами страны

Вопросы для самоконтроля

  • 1. В чем суть процесса перевода?
  • 2. Что включает в себя смысловой анализ текста?
  • 3. Какие доминанты перевода выделяют в научных, учебных текстах, в инструкциях, деловых письмах и газетных текстах?
  • 4. Что является основой лексических трансформаций?
  • 5. Какие лексические трансформации используются при переводе?
  • 6. Какие грамматические трансформации обязательны при переводе?
  • 7. Какова роль контекста и экстралингвистической ситуации?

Список использованной литературы

  • 1. Бархударов Л.С. Язык и перевод. — М.: Междунар. отношения. 1975.
  • 2. Горский Д.П. Логика. — М.: Институт философии АН СССР. 1958.
  • 3. Комиссаров В.Н. Перевод и лингвистика. — М.: Междунар. отношения. 1980.
  • 4. Крупнов В.Н. В творческой лаборатории переводчика. — М.: Междунар. отношения, 1976.
  • 5. Левицкая Т.Р., Фитерман А.М. Теория и практика перевода с английского языка на русский. — М.: Издательство литературы на иностранных языках, 1963.
  • 6. Рецкер Я.И. Теория перевода и переводческая практика. — М.: Междунар. отношения. 1974.
  • 7. Рецкер Я.И. Курс перевода с английского языка на русский. — М.: МГПИИЯ им. М. Тореза, 1973.
  • 8. Англо-русский и русско-английский словарь «ложных друзей переводчи-ка»/Сост. В.В. Акуленко, С.Ю. Комиссарчик, Р.В. Погорелова, В.Л. Юхт. — М.: Советская энциклопедия. 1969.

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