Find the answers to the following questions.
1. What are the International Accounting standards needed for?
2. What are multinational companies constantly seeking?
3. What interest groups could benefit from the global harmonization of accounting principles?
4. What rules do the regulating bodies of stock exchanges require for financial statements to be prepared?
5. How will developing countries benefit with the adoption of the International Accounting standards?
5. Look through the text and find the word that means the same as:
1. to be useful to sb or improve their life in some way;
2. to obtain or win sth, especially sth that you need or want;
3. documents proving that sb is the owner of shares, in a particular company;
4. a company that operates in several different countries;
5. the conditions that people offer, demand or accept when they make an agreement, an arrangement or a contract.
6. Which of the following sentences correspond to the text content?
1. Nowadays international economic activity has been increasing very rapidly.
2. Multinational companies are not interested in adoption of the international standards.
3. Computers made international business communication easier.
4. Expertise in the area of domestic financial accounting principles is necessary for the international accounting firms to provide services in other countries.
5. International accounting standards would simplify the obtaining of comparable financial information.
7. Annotate the text using the phrases from page 165.
8. Make a report for the international conference, devoted to the problem of accounting standards. Choose from the topics below. Be ready to ask questions to the other speakers.
1. Benefits from the global harmonization of accounting principles.
2. Problems of domestic accounting standards.
3. International investments and accounting standards.
4. Accounting diversity.
9. Role play. Work in groups of 4 people and have the meeting. The agenda of the day is the accounting policy of the multinational organization, which should match the accounting standards of the country. The phrases below will help you.
Meeting roles:
- Director (Chairman, who starts the meeting and sets a time limit);
Well for a start.... We are here today to solve this problem. Let`s get down to business. We have to set a time limit. What are your proposals? Are there any questions?
- Chief accountant (Speaker one, who tells about the existing accounting policy);
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Can I say something here? The problem is that.... I don’t know what we are going to do. Has anyone got any ideas? Yes, good point.
- Financial Director (Speaker two, who has studied the international accounting standards and makes some proposals about training courses for the accounting staff);
Right, lets look at this problem as if... Have you thought about...? Why don’t we...?
- Secretary (A person who is taking minutes).
Sorry. Can you repeat what you said about...?
10. Actions Speak Louder than Words: A Customs & Manners Quiz
While working with foreign partners you can have some difficulties. A person who wants to be successful in business abroad must know the partner’s social customs. Take your knowledge of social customs around the world. Try to guess the countries in which the following customs are practised. Then turn to page 153 and check your answers.
| Greece | Denmark | Hungary | Portugal | Brazil |
| Venezuela | Italy | Poland | India | Switzerland |
| Austria | Romania | The Netherlands | Morocco | Philippines |
| France | Slovenia | Spain | South Africa | Norway |
| Iran | Germany | Japan | Sweden | Finland |
| Great Britain | Ireland | Turkey | Saudi Arabia | Belgium |
1. Arrive 30 minutes late to dinner; it is not customary to show up on time.
2. The top executive sits behind the driver of a car. The lowest ranking person sits in the front passenger seat.
3. Restaurants that have passed government inspection display a symbol with the letter "G" on it.
4. A small rack or block of glass at your plate is to be used as a knife rest.
5. Local food markets do not provide bags for your purchases; bring your own.
6. Never eat anything with your fingers; always use utensils.
7. Never criticize or argue publicly with a local.
8. Bourse Days (Mondays or Wednesdays) are when business lunches take place.
9. A "badeanstalt" (public bath) is where people go to take a daily shower.
10. Expect to hear the phrase "Thank you" each time a waiter or waitress delivers something to your table.
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11. Never pay for merchandise until it has been wrapped by the cashier.
12. Do not take your spouse to business meetings at restaurants.
13. In this country when you shake hands with a child, you are showing respect to his or her parents.
14. Cash is the only acceptable method of payment at most gas stations.
15. Businesswomen generally aren't expected to pay for a meal.
16. Walking on the grass is illegal in most areas.
17. Enjoy the evening promenade (5:00-8:00 pm) up and down the town's main street to visit with friends.
18. Attain respect from your counterparts by avoiding open friendliness with low-status employees.
19. Expect to receive cream cakes in honor of new employees and other business events.
20. Wear shorts only at the beach.
21. Do not cross your arms while facing someone.
22. Ice cream cones are the only acceptable food to be eaten in the street.
23. Always wash your hands before and after eating.
24. Business people are expected to shake each of their colleague's hands upon arrival to work every morning.
25. Do not place your hand on a child's head-it is believed that it will prevent physical development.
26. Mid-week parties are as common as those held on weekends.
27.Maintain good posture at all times.
28. Public displays of affection, even between spouses, are not acceptable.
29. Always offer your business card to the receptionist.
30. Make appointments at least two weeks in advance; showing up without one is unacceptable.
11. Do you know what these international symbols mean? What are the international symbols for?
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Reported Commands
Change the direct command to an indirect statement using to or should form.
1. Karen, "Don't leave these documents on the table."
2. Chief accountant, "Bring me the sales figures."
3. Dominique, "Don't go to the bank today"
4. Personnel manager, "Fill in this form"
5. The boss, "Be sure to get the project done right away."
6. My counselor, "Take a keyboarding course."
7. The President, "Don't give up hope!" (use "we")
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