Indefinite, Present Continuous or Present Perfect):
1. The vice president usually (to set) objectives for the staff.
2. Don't disturb me, please, I (to work) with the annual report.
3. This firm often (to advertise) in different newspapers and magazines.
4. We advertised in the special section of the newspaper but we (not to
receive) the rйsumйs yet.
5. We (to evaluate) already the candidates through the interview.
6. We (to look for) a specialist suitable for the position at the present
moment.
7. He (to sent) just his rйsumй and the letter of interest.
8. They (to fire) the manager. He was not suitable for the position.
9. You have to wait a little. He (to consult) with the executive.
Additional Exercise
If you decide to apply for a job in the western countries, you will
probably need to form two documents: a letter of interest and a rйsumй. This
is the way how to do it. Read the letter of interest and a rйsumй and try to
write your own documents of the same kind.
a) a letter of interest (a Cover letter)
Dear sir or madam!
I graduated from Tver State University in 1995. Now I am finishing
my post-graduate studies to defend my candidate thesis this winter. My
major is called the theory of literature, which includes the study of the
history of Russian and foreign literature.
I am interested in working in the Russian department of your
university as a teaching assistant of Russian and Russian literature for the
academic year 2001 -2002. In high school I gained experience teaching
Russian to foreign students. In your department I could assist in the
teaching of grammar, conduct a class in Russian conversation or give
lectures on Russian literature.
If you are interested please write to me at the above address. I will
look forward to hearing from you.
Sincerely Yours
Ivanov I.I.
b) a rйsumй
EDUCATION Tver State University, Faculty of Modern Languages, English
Department (1993)
Tver State University. Post-graduate studentship (2000).
EXPERIENCE Tver State University. The Department of Foreign
Literature. I deliver lectures on European Literature of the
17-18th centuries (Fall 1998 - present). Tver State
University. The Department of Russian Literature. Lecturer
on Russian Literature of the 19- 20 centuries at the
Preparatory Department (Fall 1998 - summer 2000). Tver
State University. Summer Courses of Russian Language for
Foreign Students. Teacher of Russian Language (Summer
1999, 2000). Tver State University. The Department of
Foreign Languages for Humanities. Teacher of English
(1996-1998). Tver secondary school teacher of
English,German, Literature (1993-1996).
ACTIVITIES Intercontact Cooperative Firm. Courses of intensive studies of
foreign languages. Teacher of English (Fall 1989 - present).
Tver State University Exchange Program bw. Tver and
Eastern Washington Universities. Tutor of American post-
graduates in Russian conversational skills (Fall 1999 -
winter 2000) Private English lessons (Fall 1999 - present).
PUBLICATIONS I am the author of 6 articles published in different editions
of collections of articles. The topic of these publications is
connected with folk and romantic British balladry. This is
the subject of my candidate thesis which I am going to
defend this winter.
LANGUAGES Russian (native language), English, German.
LESSON 5
LINE AND STAFF POSITIONS
Text
In business, organisation structure means the relationship between
positions and people who hold the positions. Organisation structure is very
important because it provides an efficient work system as well as a system of
communication.
Historically, line structure is the oldest type of organisation structure.
The main idea of it is direct vertical relationship between the positions and
tasks at each level, and the positions and tasks above and bellow each level.
For example, a sales manager may be in a line position between a vice-
president of marketing and a salesman. Thus a vice president of marketing
has direct authority over a sales manager. A sales manager in his turn has
direct authority over a salesman. This chain of command simplifies the
problems of giving and taking orders.
When a business grows in size and becomes more complex, there is a
need for specialists. In such case administrators may organise staff
departments and add staff specialists to do specific work. These people are
usually busy with services, they are not tied in with the company product.
The activities of the staff departments include an accounting, personnel,
credit and advertising. Generally they do not give orders to other
departments.
Active Vocabulary
relationship
to hold a position
organisation structure
level
sales manager
salesman
to have direct authority
over smbd
staff
to give orders
to take orders
a line department
взаимоотношение
занимать должность
организационная структура
уровень
управляющий по торговле (по сбыту)
продавец, торговец
иметь прямую власть над кем-либо
штат
отдавать приказы
принимать приказы
линейный отдел (имеющий
непосредственное отношение к
staff department
to be tied in with the
company product
complex
конечному продукту)
штабной/функциональный| отдел
(непроизводственный, обслуживающий)
иметь отношение к конечному продукту
сложный
Comprehension Questions
1. What does the organisation structure mean?
2. What does it provide?
3. What is historically the oldest type of organisation structure?
4. In what position is a sales manager in attitude to a vice-president of
marketing and a salesman?
5. What is the difference between line and staff departments?
6. Why is an advertising department or a credit department considered staff
structure rather than line structure?
Vocabulary Practice
Ex.1. Choose the necessary word and put it in the sentence:
1. Organisation structure shows... between each position
and positions above and below.
2. A sales manager has direct... over a salesman.
3. As a rule a... usually does not give orders to other
departments.
4. When the business gets more... there is a need for staff
departments.
5. My friend … of sales manager.
6. The... of staff departments is to do different services.
7. My friend works in a …, he is responsible for the
company product.
Dialogue
a. relationship
b. to hold a
position
c. authority
d. complex
e. task
f. a line
department
g. a staff
department
Peggy Forman is talking with Jeff Downing, another administrative
assistant in her company.
Jeff: How are you today, Peggy?
Peggy: Oh, fine, thanks.
Jeff: Glad to hear that. By the way, are you familiar with the organisational
chart for the company?
Peggy: No, I am not. What is it like actually?
Jeff: Well, the chart shows how the employees are divided into groups. It
gives one an overview of the chain of command in the company.
Peggy: I see. The positions can be line and staff ones.
Jeff: Yes. The subject is not new to you. What else do you know about it?
Peggy: As far as I know a worker in a line position receives orders from his
immediate superior.
Jeff: Exactly, that's the line chain of commands.
Peggy: A worker in a staff position reports directly to a line worker but he
neither gives nor receives orders for line workers. Am I right?
Jeff: Yes, you are. But someone may have line authority over people in his
department and not be considered a line administrator.
Peggy: How can it be?
Jeff: That's possible when a whole department is a staff department. For
example, in our company the head of the credit department or the
personnel department can hardly ever be president of the company.
Peggy: And what do the people in staff departments do, how is their work
different?
Jeff: Well, they are usually busy with services and they could do the same
service for any company. So they are not in the line.
Peggy: It seems to be rather complicated.
Jeff: It only seems so. I think the chart should help.
Peggy: Oh, sure. But, Jeff, would you explain me what span of control is?
Jeff: Oh, span of control refers to the number of people whom one manages
directly.
Peggy: Can you give me an example?
Jeff: Well. The President of our company directly manages the Vice
President of Production, the Vice President of Marketing and the
Controller. Thus, his span of control includes three people.
Peggy: Yes, now I see. Thank you for your help.
Jeff: Not at all. Why don't we go to the coffee stall and have a snack together?
Active Vocabulary
to be familiar with
organisational chart
line position
staff position
знать, быть знакомым (с чем)
организационная схема
линейная должность
функциональная должность
immediate
superior
subordinate
line chain of command
to report
credit department
span of control
to refer to
to manage
vice-president of production
vice-president of marketing
controller
непосредственный
начальник
подчиненный
линейная структура подчинения
зд. сообщить
кредитный отдел
сфера непосредственного
подчинения
называться
управлять, руководить
вице-президент по производству
вице-президент по сбыту
главный финансист
Vocabulary Exercises
Ex.1. Give affirmative and negative answers to the questions:
Model: Have you examined the organisational structure of the
company yet?
Yes, I have already examined it. No, I haven't examined it yet.
1. Have you reported to the controller yet?
2. Have you settled this problem with the manager yet?
3. Have you learned line and staff positions of the company yet?
4. Have you got acquainted with your immediate superior yet?
5. Have you heard about his span of control yet?
6. Have you met your immediate subordinates yet?
7. Have you passed your report to the credit department yet?
Ex.2. Change the sentences according to the model:
Model: A staff employee doesn't give orders.
A staff employee doesn't receive orders.
A staff employee neither gives, nor receives orders.
1. He isn't a controller. He isn't a sales manager.
2. The head of the credit department doesn't advise the President. The head
of the credit department doesn't report to the controller.
3. He doesn't want to hold a position of vice-president of marketing. He
doesn't want to hold a position of general manager.
4. A credit department doesn't have direct authority over a line department. A
personnel department doesn't have direct authority over a line department.
5. I don't want to talk with the Boss. I don't want to talk with the
Controller.
6. She doesn't like to give orders. She doesn't like to receive orders.
7. Jacky doesn't want to attend the annual meeting of shareholders. Susan
doesn't want to attend it too.
Ex.3. Answer the questions:
1. What is your relationship with your immediate superior?
2. What position in your company do you want to hold?
3. Do you want to be a sales-manager or a vice president of marketing?
Give your reasons.
4. Over what positions do you have direct authority in your company?
5. What do you like more: to give orders or to receive orders?
6. Do you want to work in a staff department or in a line department? Give
your reasons.
Ex.4. Have a look at the organisational chart of the company:
President
Executive
Vice-President
Chief of the
Credit
Department
Sales Manager
Controller
Production
Manager
Research and
Development
Manager
Marketing
Research
Manager
Product
Research
Manager
What line and staff positions can you discern? Speak about the
organisational structure of this enterprise.
Ex.5. Translate into English:
1. Мои взаимоотношения с начальником очень хорошие.
2. Мой друг занимает должность главного финансиста.
3. Я не знаком с организационной структурой нашего предприятия.
4. Он больше любит отдавать приказания, чем получать их.
5. Я предпочитаю работать в линейном отделе.
6. Штабные отделы не связаны с конечным продуктом.
7. Структура нашего предприятия сложна.
8. Я больше подхожу к штабной должности, чем к линейной.
9. Мой непосредственный начальник очень пунктуален.
10. В сферу моего непосредственного подчинения входят три
руководителя групп.
11. Главный финансист имеет очень большую ответственность.
12. Я уволю моего непосредственного подчиненного. Он ленив.
Grammar Exercises
Ex.1. Transfer the sentences from Active into Passive:
Model 1: The manager examines organisational structure of the firm.
Organisational structure of the firm is examined by the
manager.
1. Vice-president gives orders to his employees.
2. I receive orders from the sales-manager.
3. My friend holds a position of general manager.
4. Personnel office receives rйsumйs from prospective candidates.
5. Staff departments do different services to line departments.
6. He takes the orders and fulfils the task very quickly usually.
Model 2: My friend is examining the organisational chart. The
organisational chart is being examined by my friend.
1. I am sending my annual report to my immediate superior.
2. The foreman is firing his immediate subordinate.
3. Controller is giving orders to his employees.
4. We are changing the organisational structure of our company.
5. The Board of directors is enlarging the staff of the company.
Model 3: I have invested my money in real estate.
My money has been invested in real estate.
1. We have considered advantages and disadvantages of partnership.
2. I have bought the shares of IBM Company.
3. This business has involved big financial resources.
4. We have elected the Board of directors.
5. The Board of directors has chosen the company officers.
LESSON 6
ACCOUNTING
Text
Accounting shows a financial picture of the firm. An accounting
department records and measures the activity of a business. It reports on the
effects of the transactions on the firm’s financial condition. Accounting
records give very important data. They are used by management,
stockholders, creditors, independent analysts, banks and government.
Most businesses prepare regularly two types of records. They are the
income statement and the balance sheet. These statements show how money
was received and spent by the company.
One of the major tools for the analysis of accounting records is ratio
analysis. Ratio analysis is the relationship of two figures. In finance we
operate with three main categories of ratios. One ratio deals with
profitability, for example, the Return On Investment (ROI) ratio. It is used as
a measure of a firm’s operating efficiency.
The second set of ratios deals with assets and liabilities. It helps a
company to evaluate its current financial position. The third set of ratios
deals with the overall financial structure of the company. It analyses the
value of the ownership of the firm.
Active Vocabulary
accounting
record
to record
to measure
transaction
financial condition
бухгалтерский учет
документ, запись, протокол
записывать, регистрировать
измерять
сделка, банковская операция
финансовое положение
to provide data
creditor
independent
income statement
balance sheet
to receive
to spend
ratio analysis
profitability
Return On Investment ratio
efficiency
to evaluate
value
ownership
overall financial structure
обеспечивать данными
кредитор
независимый
отчет о доходах
балансовый отчет
получать
тратить
анализ коэффициентов
прибыльность
коэффициент возврата инвестиций
эффективность, производительность
оценивать
ценность, стоимость
собственность
общая финансовая структура
Comprehension Questions
1. What is the purpose of accounting?
2. Who uses the data provided by accounting firms?
3. What are the two types of records which most businesses prepare?
4. What can you know analyzing the income statement and the balance
sheet of a company?
5. What is the purpose of the ratio analysis?
6. What categories of ratios in finance do you know?
Vocabulary Practice
Ex.1. Choose the necessary word and put it in the sentence:
1. Accounting helps... the activity of a business.
2. Do you know the effect of your last... on financial
condition of the firm?
3. Accounting records provide... for stockholders,
independent analysts.
4. The second type of ratio helps the company... its
current financial position.
5.... is one of the two main records which most of the
businesses prepare regularly.
6. The... of the company includes real estate in California.
a. to profit
b. profit
c. efficiency
d. ownership
e. to evaluate
f. transaction
g. data
h. income
statement
i. to measure
7. I am sure of the... of this transaction.
8. Our company's current... is very high.
9. They... from the association with that corporation.
Dialogue
Peter and Karen work in a large company. They are having dinner in
the company cafe.
Peter: Hi, Karen. Glad to meet you. You looked very busy this morning.
There were so many statements on your table.
Karen: Oh, Peter. This is the end of the year. The accounting department is
very busy.
Peter: I know. We are all very busy, totaling accounts. But I've already
turned in the report on my department.
Karen: Good.
Peter: So, how's business?
Karen: Karen: I don't know everything. I am busy with some records and
statements. I don't have the whole picture. But I think the company
is doing very well.
Peter: I am sure of it. We have to keep our creditors and investors happy.
Karen: Well, the balance sheet and profit and loss statement are ready. It is
the end of the fiscal year. So everybody can check out the assets and
liabilities, net worth and profit position of the company in the
financial statements.
Peter: Do you work with the pay checks?
Karen: Why are you asking?
Peter: I thought you could explain me the big difference between my gross
pay and my net take-home pay.
Karen: The explanation takes only one word - taxes. Actually the salaries
are done through the computer.
Peter: Really?
Karen: Sure, we can't handle any volume in a large company without
computers.
Peter: You are right. Thank you for very interesting information.
Karen: Oh, it’s my pleasure. Let’s go to get some dessert.
Active Vocabulary
accounting department
бухгалтерский отдел
to total accounts
to turn in the report
to do well
investor
profit and loss statement
assets and liabilities
net worth
a financial statement
a pay check
gross
gross pay
net
net pay
tax
salary
fiscal year
суммировать счета
сдать отчет
идти хорошо (о делах), быть в порядке
инвестор
отчет по прибыли и убыткам
актив и пассив
a) стоимость имущества за вычетом
обязательств; b) собственный капитал
предприятия
финансовый отчет
платежный чек
валовый, брутто
валовая, общая плата (до вычетов)
чистый, нетто
чистая плата (после вычетов)
налог
зарплата
финансовый (бюджетный) год
Vocabulary Exercises
Ex.1. Answer the questions as in the model:
Model: Can you turn in the report in time? - No, I can’t turn in the
report but I could when I worked in the other department.
1. Can they check the assets and liabilities?
2. Can you keep the investors and creditors happy?
3. Can you explain the difference between gross pay and net take-home
pay?
4. Can he compute the taxes?
5. Can we prepare profit and loss statement?
6. Can the company pay the salaries in time?
7. Can I operate the computer?