In Ukraine there are more than 1000 grain storage and distribution facilities which are divided into several categories:
- grain procurement enterprises. These receive grain from the farms and dry clean and dry it before storage;
- transport elevators, located near to big railway stations, transport junctions, sea and river ports, etc.;
- elevators integrated into bread products enterprises. This kind of enterprises combines together an elevator flour and feed mill.
A usual grain procurement enterprise is a store, built of brick or stone, of approximately 60 metres long, 15 metres wide and 3 metres of height up to the roof, giving a nominal capacity of 3,200 tons. Many of them have railway spurs, which enable the grain to be loaded onto railcars. The roofs of the stores are of asbestos cement sheeting over timber boards, supported on round wooden poles. The floor is usually asphalt and often incorporates underfloor ventilation ducts. Axial flow fans are fitted to the ends of these ducts, outside the buildings, to enable the store to be ventilated. In the centre of the building there is a central channel for a lengthwise belt conveyor which is in use when the store is unloaded. The stores are generally filled by an overhead belt conveyor. To unload the store in most cases a small bucket loader is needed, although some facilities do have sloping floors.
I.
II. :
1. How many grain storage and distribution facilities are there in Ukraine?
2. What categories are such enterprises divided into?
3. What is a bread products enterprise?
4. What are usual parametres of a grain procurement enterprise?
5. What are the constructional features of these enterprises?
6. What are these enterprises equipped with?
7. How are the stores filled and unloaded?
III. :
1. grain storage and distribution facility;
2. grain procurement enterprise;
3. transport junction;
4. built of brick or stone;
5. of approximately 60 metres long;
6. giving a nominal capacity of...;
7. asbestos cement sheeting over timber boards;
8. axial flow fan;
9. lengthwise belt conveyor;
10. in most cases.
VI.
1. ;
2. () ;
3. ;
4. ;
5. ;
6. ;
7. ;
8. ;
9. ;
10. ;
Economics
Economics is a very broad concept often used to denote a range of different things. Amidst all these differences the two distinct aspects are shown quite clearly: technical and social. Both are reflected in management. In the technical sense, management has to do with machines, instrument etc. Men control machines and mechanical systems, and this calls for professional knowledge and special skills. In principle, however, management of this kind pertains to the technical aspect of production and strictly speaking, remains outside the sphere of economics.
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Economics as a totality of the relations between men in the realm of the production, distribution, exchange and consumption of goods includes, of course, the movement of material value, that is, of things. But the point is that relations between men do not form on their own, but in regard to the production and the appropriation of goods. This is the basis of economic science. Behind the relations of things stand real relationships between people, the motives and aims of their activity. That to manage the economy means to foresee their future is clear. But it also means to orientate them in a definite direction, towards working for a set goal. The sources of management are rooted in antiquity.
Currently the economy of Ukraine is in a state of profound crisis, due to the constant drop of production levels, imperfection of economic legislation, unconsidered and inflexible tax policy and many other negative factors. The bad
state of economy in Ukraine is a cause of constantly falling living standard of the people, shortening their life span, increase of social tension of the society. To improve the situation the sweeping economic reform should be taken, which should include perfection of the legal system, removal of the unbearable tax press from the national goods manufacturers, resolute struggle with the officials corruption and a lot of other radical measures. If these stay undone, the economy of Ukraine will go on falling, which will bring new sufferings to the Ukrainian people.
I. .
. , . .
1. Machines and mechanical systems are used in management.
2. Management and economics are closely connected.
3. The relations between men do not form in regard to production of goods.
4. To manage the economy is to foresee the development of social and production relations between people.
5. Economics is a very broad concept.
6. Economics does not include the movement of material values.
III. . . , .
1.What is management?
A: technical and social aspects are reflected in management.
B: the totality of the relations between men in the sphere of production is management.
C: management is the ability to foresee the relationship between people in the sphere of production and to orientate them in a definite direction.
2. What requires professional knowledge?
A: economics;
B: machines;
C: management.
3. With what has management to do in the technical sense?
A: equipment;
B: people;
C: men.
4. How do the relations between people form?
A: on their own;
B: in regard to the production and the appropriation of goods;
C: in regard to the movement of material values;
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5. What aspects are distinguished in economics?
A: special and technical;
B: professional;
C: technical and social.
6. What kind of movement does the economics include?
A: the movement of goods;
B: the movement of people;
C: the movement of material values.
7. What stands behind the relations of things?
A. exchange and consumption of goods;
B. real relationships between people;
C. production and movement of things.
8. What is a cause of constantly falling living standard of the people in Ukraine?
A: political crisis;
B: the bad state of economy;
C: international relations.
I. i , i ii i .
1. is a totality of the relations between men.
A: economics;
B: management;
C: activity.
2. Economics includes the movement of things in the sphere of
A: material values;
B: production and consumption;
C: professional knowledge
.
3: In the technical sense has to do with machines.
A: economics;
B: management;
C: distribution.
4. Men need to control machines.
A: special skills;
B: special equipment;
C: management.
5. To manage the economy to foresee the future.
A: includes;
B: means;
C: needs.
6. The motives of mens activity stand behind the of things.
A: exchange;
B: relation;
C: distribution.
7. Men machines and mechanical systems.
A: operate;
B: exchange;
C: produce.
V. 䳺, .
1. Management professional knowledge.
A. is calling for;
B. is called for;
C. calls for.
2. Men machines and mechanical systems.
A. controlling;
B. controls;
C. control,
3. Real relationships between people behind the relation of things.
A. are standing;
B. is standing;
C. stand.
4. Economics a range of different things.
A. to denote;
B. denote;
C. denotes.
IV. , , .
1. 
To manage the economy means foresee the future.
A B C
2. 
Management pertains to the technical aspect of production and remain outside
A B C
the sphere of economics.
3. Economics include the movement of material values.
A B C
4. The general aim of these work is to orientate management as much as possible
A B
towards raising the efficiency of production.
C
5. It is not easy manage such an economic complex.
A B C
6. Large-scale instruction in the fundamentals of economics have been conducted
A B C
for many years.
7. To participate actively in manage social production one should have
A B
professional knowledge.
C
Money
Money performs a number of functions. First of all, it serves as a measure of value; that is, it is used to measure the value of all other commodities. Each commodity is sold for a certain sum of money, which expresses its value. The value of commodity in terms of money is called its price.
Money is ideal unit for expressing the value of all other commodities. What this means is that to measure the value of commodities it is not necessary to have cash. As acts of sale and purchase (i.e. the exchange of commoditiesfor money) are repeated many times, the seller and buyer mentally equate the commodity to a certain amount of money (or gold) corresponding to its value.
When commodities are exchanged with the aid of money, the latter also serves as a means of circulation. To perform this function money has to be real, not ideal. What is important is that anyone receiving these symbols of value must be assured that they will be accepted from him too, when he pays for other commodities. That is why states declare paper money to be legal tender.
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Money also serves as a means of accumulation treasures. This function stems from the fact that money can buy any commodity. Therefore, money is a universal embodiment of wealth and means of accumulating it. Taken out of circulation, however, money becomes treasure only if it is gold, or money converted into articles of gold, silver and other precious metals or stones.
I. .
II. . .
1. Money serves as a measure of commodity value.
2. Money is not always in the form of cash.
3. Money is a universal embodiment of wealth when taken out of circulation.
4. Money is used in acts of sale and purchase.
5. Money can buy any commodity.
6. The exchange of commodities is repeated many times.
7. Each commodity is sold for ideal money.
III. . 3 . , .
1. Under what condition money serves as a means of circulation?
A. Money can buy any commodity,
B. Anyone receiving money must be assured that it will be accepted from him too, when he pays for other commodities.
C. The seller and buyer mentally equate the commodity to a certain amount of money.
2. What is an ideal unit for expressing the value of goods?
A. gold;
B. silver;
C. money.
3. What is a declared by states as a legal tender?
A. commodities;
B. goods;
C. paper money.
4. What is a universal embodiment of wealth?
A. gold;
B. money;
C. commodity.
5. When does money become treasure?
A. only when it is gold;
B. when taken out of circulation;
C. when it is converted into precious metals or stones.
6. What can buy any commodity?
A. value;
B. money;
C. goods.
7. Who equates the commodity to a certain amount of money?
A. seller;
B. producer;
C. people.
IY. , :
1. People mentally equate the... to a certain amount of money.
A. treasure
B. value;
C. commodity.
2.Money serves as a means of treasures.
A. consumption;
B. accumulation;
C. fund.
3. Exchange and consumption of goods include the movement of material....
A. values;
B. money;
C. cash.
4. Money... the value of commodities.
A. performs;
B. expresses;
C. functions..
5. is the value of goods in terms of money.
A. price;
B. wealth;
C. value.
6. The buyers... money for commodities.
A. pay;
B. receive;
C. purchase.
7. The sellers... the commodities for money.
A. buy;
B. pay;
C. exchange.
Y. 䳺, .
1. Money... as s means of accumulation.
A. are used;
B. is used;
C. used.
2.... money one must be assured that it is real.
A. receiving;
B. received;
C. receive.
3. People... commodities with the aid of money.
A. are exchanged;
B. exchanged;
C. exchange.
4. To manage the economy... to orientate people in a definite direction.
A. means;
B. by means of;
C. mean.
5. Relations between people... upon the production and appropriation of goods.
A. are depended;
B. depend;
C. depends.
6. Inflation it possible to shift the burden of crisis onto the shoulders of the working people.
A. makes;
B. have made;
C. make.
7. As a means of circulation money... to be real not ideal.
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A. have;
B. are;
C. has.
YI. , , .
1. Moneyserve as a means of circulation.
A B C
2. The value of commoditiesaremeasured by a certain amount of money.
A B C
3. Inflation is causedwithdisproportions in the economy.
A B C
4. Money can byeanycommodity.
A B C
5. Inflation hasbecame a major lever of exploitation.
A B C
6. Acts of sale and purchase are repeated much time.
A B C
7. Anyone receiving money must be assure that they will be accepted from him
A B C
too.
Accounting
What is accounting?
Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity, that is business, government organization, etc.
Financial reporting is the communicating of such information in appropriately summarized form. In the UK such summarized form is called Accounts. In the USA it is called Financial statements. These accounts or statements are communicated to interested parties both within and outside the organization.
Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.
Accounting is often referred to as the language of business. And, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting are able to answer questions such as:
How much profit did the company make last year?
How much should I lend to the company?
Is this company more successful than its competitors?
How much can I withdraw from the company?
Was last year an improvement over the year before? etc.
Accountants are therefore those individuals specialized in the art of capturing the correct data, and preparing the most meaningful financial information, which is then made available to consumers such as owners and lenders.
Accountants are assisted in their work by bookkeepers, who operate some form of accounting system, usually computerized, to help capture, accumulate, categorize, summarize and report the many thousands of transactions that affect an economic entity every year.
I. .
II. .
accounting
accounts
financial statements
measuring and recording of all relevant financial date
data concerning a particular entity
An entity is a business, government organization or another organization
communicating information
in an appropriately summarized form
They are communicated to interested parties.
interested parties are within or outside the organizations
This information is useful and informative.
It is useful to present and potential investors, creditors and other users.
It helps them to make rational investment, credit and other decisions.
Accounting is a direct result of the work of accountants and auditors.
It helps to answer their questions.
Accountants capture the correct data and prepare reports.
This financial information is then made available to owners, lenders and other users.
Bookkeepers operate some form of accounting system.
. .
Accounting can be defined the measuring and recording all relevant financial data.
the UK such summarized form of financial reporting is called
the USA it called
Financial reporting provides information that is useful to and other users.
Accounting is a direct result of the work of
Accountants specialize in the art capturing the correct data and preparing reports that data.
This financial information is made available to consumers such as
Accountants are assisted in their work bookkeepers.
Accountants report the many thousands transactions that affect every year.
V. .
Accounting can be defined as measuring financial data
recording financial data
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Financial reporting is called is the UK financial statements
is the USA accounts
This information is communicate to owners
managers investors
creditors
lenders
other users
 | |
It helps them to make rational investment decisions
credit
other
. ϳ 䳺 .
How much profit did the company make last year?
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How much can I withdraw from the company?
Is this company successful?
Was last year an improvement?
VI. .
Accounting is often referred to as
language of business. .
A wide range of users of financial
reporting
Accountants are individuals
specialized in capturing the correct .
data.
They are also specialized in , , , preparing reports .
Their financial reporting is made
available to different users. .
Accountants capture, accumulate, categorize, summarize and report .
thousands of transactions.
Usually thousands of transactions
affect every economic entity every
year.
