Раздел 4. Формы контроля

Раздел 4.Формы контроля

4.1 Варианты контрольных работ для заочной формы обучения
№ варианта 1. Introduction into Economics. 2. Basic Ingredients of the US Economy.
3. A Mixed Economy: the US System. 4. Government’s Role in the economy. 5. Accounting.
6. The Double-Entry System: The Basic Method of Accounting
7. The Ledger.
8. Accounting data communication through financial statements.
9. Owner’s Equity.
10.Banking System

Вариант № 1

I. Перепишите следующие предложения, подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

а)   1. It is characteristic of any society that, while wants of people are growing constantly, the economic resources required to satisfy these wants are limited and scarce.
  2. The onset of the reforms the Russian Federation has been in the process of creating a new system of taxation.

б)   1. Savers and borrowers are connected by financial intermediaries.
  2. The intensity of this process is influenced by many factors.

II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т. е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1. Accounting is used in the business world to describe the transactions entered into by all kinds of organizations.
2. The development of a banking system resulted from attempts to economize in the production and use of commodity money.
3. Working with machines, sharp tools, motors one must always be careful.
4. Token coins are coins made from metals, whose real value is less than the face value of the coin.

III. Перепишите и письменно переведите на русский язык следующие предложения. Помните, что объектный и субъектный инфинитивные обороты соответствуют придаточным предложениям.

1. Accounting is often said to be the language of business.
2. A number of Russian scientists believe the Tunguska explosion to be caused by meteorite.
3. We expect the scientific and technological progress to speed up the intensification of production.

IV. Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на перевод зависимого и независимого (самостоятельного) причастных оборотов.

1. The professor of our Institute made the report concerning the latest achievements in economics.
2. The new equipment having been installed, the plant could raise its output.
3. Knowledge being the most valuable wealth of our times, the information theory became of great importance for the national economy.

V. Перепишите и переведите 1, 2 и 3-й абзацы текста.

INTRODUCTION INTO ECONOMICS

1. The American economy is a dynamic, free-market system that is constantly evolving out of the choices and decisions made by millions of citizens who play multiple, often overlapping roles as consumers, producers, investors and voters. The United States is generally described as a mixed economy, which is to say that even though the great majority of productive resources are privately owned the federal government does play an important part in the marketplace.

any standard, the American economy that has evolved over less than 250 years has been immensely successful. With less than 5 percent of the world’s population, the United States in the early 1990s produced about 25 percent of the world’s output.1  The U. S. economy is more than twice as large as the next largest economy, that of conventional measures, U. S. productivity and standard of living remain among the highest in the industrial world although other nations have experienced higher rates of growth in recent decades.

3. Although the American economy has transformed itself over the years, certain issues have persisted since the early days of the republic. One is the continuing debate over the proper role for government in what is basically a marketplace economy. An economy based on free enterprise is generally characterized by private ownership and initiative, with a relative absence of government involvement. However, government intervention has been found necessary from time to time,2  to ensure that economic opportunities are fair and accessible to the people, to prevent flagrant abuses, to dampen inflation and to stimulate growth.

Notes

1 about 25 percent of the world’s output – 25% от мирового выпуска продукции;
2 government intervention has been found necessary from time to time – вмешательство правительства время от времени считается необходимым.

VI. Ответьте письменно на следующий вопрос.

  Why do you think the American economy plays an important role in the world?

Вариант № 2

I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

а)
  1. Astronomers have measured the exact length of the day.
  2. Astronomers find that the day is increasing by 0.002 seconds each century.

б)
  1. The chemical property of an element are determined by the orbiting electrons.
  2. As a rule one great discovery is generally followed by numerous others.

II. Перепишите следующие предложения, подчеркните Participle I и Participle II и установите функции каждого из них, т. е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1. The changes affecting the composition of materials are called chemical changes.
2. The atoms formed our planet are built of negative electrons, positive protons and ordinary neutrons.
3. The owners and managers of business will need some accounting knowledge in order that they may understand what the accounting is telling them.
4. Plastic articles are often difficult to repair if broken.

III. Перепишите и письменно переведите на русский язык следующие предложения. Помните, что объектный и субъектный инфинитивные обороты соответствуют придаточным предложениям.

1. The crew is reported to have carried out a great deal of scientific experiments.
2. We know the wave theory of light to be first proposed by the English physicist Robert Hook in 1665.
3. Nearly all refrigerators to be used at home are based upon the principle that the rapid evaporation of a liquid or the expansion of a gas produce cooling.

IV. Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на перевод зависимого и независимого (самостоятельного) причастных оборотов.

1. Countries wishing to cooperate with us will always find the necessary understanding.
2. Having visited Moscow the participants of the conference went to St. Petersburg.
3. Economic environment is determined by the economic policies of the government, fiscal and monetary policies being the major factors.

V. Перепишите и переведите 1, 2 и 3-й абзацы текста.

BASIC INGREDIENTS OF THE U. S. ECONOMY

1. The marriage between the United States economy and the free enterprise system has been a hugely successful one, but not one without problems. From the time of early American statesman Alexander Hamilton, there has been conflict over what should be the proper role of government in the economy; at various times government has intervened to stimulate the growth of certain industries, to regulate business when abuses began to appear, to provide protection in the form of tariffs for industries hurt by imports, and sometimes to redistribute wealth.1 Government’s role has ebbed and flowed, according to the needs of the time.

2. The United States has what is usually described as a capitalist economy. But capitalism is a term coined by Karl Marx that referred to the concentration of control of the most important parts of the economy by a small group of contrast, most Americans think of capitalism as meaning «free enterprise», a system that benefits millions, not just a few. Free enterprise as an idea can be simply described, but it is how this idea is applied to real life that is important. This chapter attempts to describe how free enterprise works in the United States as evidenced by the historical record.

3. Every economic system tries to anticipate and then meet human needs through the production and distribution of goods and services. The economic system is the mechanism that brings together natural resources, the labour supply, technology, and the necessary entrepreneurial and managerial talents. Although the type of economic system used by a nation is the result of political decision, it is also in even larger part the result of a historical experience that, over time, becomes a national culture.2

Notes 

1 redistribute wealth – перераспределение дохода;
2 over time becomes a national culture – которые со временем становятся важным элементом национальной культуры.

VI. Ответьте письменно на вопрос.

  1. What is the role and place of economic system in any society?

Вариант № 3

I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

а)
  1. The marriage between the United States economy and the free enterprise system has been a hugely successful one, but not one without problems.

б)
  1. Ever since colonial times, the government has been involved, to some extent, in economic decision-making.
  2. Labour is bought and sold like any other commodity.

II. Перепишите следующие предложения, подчеркните Participle I и Participle II и установите функции каждого из них, т. е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1. These reactions convert hydrogen into helium, giving off a great amount of light and heat.
2. The formula E = mc2 deducted by Einstein is perhaps the most well-known equation in the world.
3. Soils containing too much sand or clay are of less value in agriculture.
4. Plastics articles are often difficult to repair if broken.

III. Перепишите и письменно переведите на русский язык следующие предложения. Помните, что объектный и субъектный инфинитивные обороты соответствуют придаточным предложениям.

1. The Sun and stars are proved to be able to produce great quantities of energy by means of certain nuclear reactions.
2. For the experiment we need electrical devices to be connected in series.
3. Lasers are known to have found application in medicine.

IV. Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на перевод зависимого и независимого (самостоятельного) причастных оборотов.

1. Working with machines, sharp tools, motors one must always be careful.
2. The stream of electrons moving along the conductor is called electric current.
3. The system having demonstrated excellent performance in actual distress situations, we’ll continue to cooperate more widely in its application.

V. Перепишите и переведите 1, 2, 3 и 4-й абзацы.

A MIXED ECONOMY: THE U. S. SYSTEM

1. The economic system of the United States is principally one of private ownership. This system, often referred to as a «free enterprise system», can be contrasted with a socialist economic system, which depends heavily on government planning and public ownership of the means of production.

2. Yet government has to some extent always been involved in regulating and guiding the U. S. economy. At the same time, U. S. citizens have always had the freedom to choose for whom they will work, and what they will buy. Most importantly, Americans vote for officials who set economic policy.

3. In the U. S. economic system, consumers, producers and the government make decisions on a daily basis, mainly through the price system.1 The dynamic interaction2 of these three groups makes the economy function. The market’s primary force, however, is the interaction of producers and consumers; this has led analysts to dub the U. S. economic system a «market economy».

4. As a rule, consumers look for the best values for what they spend, while producers seek the best price and profit for what they have to sell. Government, at the federal, state and local levels, seeks to promote the public safety, assure reasonable competition, and provide a range private enterprise. Some of these public services include the administration of justice, education (although there are many private schools and training centers), the postal (but not the telephone) service, the road system, social statistical reporting and, of course, national defense.

Notes

1 …make decisions on a daily basis, mainly through the price system… – принимают решения ежедневно посредством системы цен;
2 …the dynamic interaction… – динамичное взаимодействие.

VI. Ответьте письменно на вопрос:

  1. What do consumers and producers look for?

Вариант № 4

I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

а)
  1. Chemical science is successfully solving many complex problems.
  2. Radio astronomy has given mankind efficient means for penetration into space.

б)
  1. Becquerel’s discovery was followed by an intensive research work of Marie and Pierre Curie.
  2. Heat energy is transmitted into two different ways.

II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т. е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1. Nylon was the first synthetic fiber used in closing.
2. The atoms forming our planet are built of negative electrons, positive protons and ordinary neutrons.
3. This kind of treatment when used makes the metals heat-resistant.
4. When passing through an electroscope, X-rays cause its discharge.

III. Перепишите и письменно переведите на русский язык следующие предложения. Помните, что объектный и субъектный инфинитивные обороты соответствуют придаточным предложениям.

1. Millions of Russian people are recorded to have taken part in elections.
2. We want the new book to be produced by February.
3. The device to be bought must be checked beforehand.

IV. Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на перевод зависимого и независимого (самостоятельного) причастных оборотов.

1. Having built a new automobile plant, we increased the output of cars and buses.
2. The computer’s electronic memory recording all operator’s commands, the picture of deviations was produced.
3. The professor of our Institute made the report concerning the latest achievements in economics.

V. Перепишите и переведите 1, 2 и 3-й абзацы.

GOVERNMENT’S ROLE IN THE ECONOMY

1. While consumers and producers obviously make most decisions that mold the economy,1 government activities have at least four powerful effects on the U. S. economy.

2. Direct services. Each level of government provides direct services. The postal system, for example, is a federal system serving the entire nation, as is the large military establishment.2 By contrast, the construction and maintenance of most highways is the responsibility of individual state governments. The public education system are primarily paid for by state, county or city governments. In general, police and fire protection are the responsibilities of local government.

3. Regulation and control. The government regulates and controls private enterprise in many ways in order to ensure that business serves the best interests of the people as a whole. Regulation is usually considered necessary in areas where private enterprise has been granted a monopoly, such as in electric or local telephone service, or in other areas where there is limited competition, as with the railroads. Public policy permits such companies to make reasonable profits, but limits their ability to raise prices «unfairly» (as defined by the regulators) because the public depends on their services. Often control is exercised to protect the public, for example, when the Food and Drug Administration bans harmful drugs, or requires standards of quality in food. In other industries, government sets guidelines to ensure fair competition without using direct control.

Notes

1 …decisions that mold the economy… – решения, которые создают экономику;
2 …large military establishment… – мощные вооруженные силы.

VI. Ответьте письменно на вопрос:

  1. What direct services does each level of government provide?

Вариант № 5

Task 1. Read and translate the text

Accounting

Accounting is often said to be the language of business. It is used in the business world to describe the transactions between all kinds of organizations. Accounting terms and ideas are used by people associated with business, whenever they are managers, owners, bankers, lawyers, investors or accountants. Accounting shows a financial picture of the firm. Accounting records give a very important data.

Most businesses prepare regularly two types of records That is the income statement and balance sheet. These statements show how money was received and spent by the company.

The record-making phase of accounting is usually called book-keeping. But accounting extends far beyond the making of records, it is considered with their analysis and interpretation.

An accountant should deal with more than the record-making phase of accounting. He should study the different ways how to open the business. He should use his accounting experience to help the management to select the best plan of actions for the business in order to make it more profitable. The owners and managers of a business need some accounting knowledge too in order to understand the financial statement issued by the business and adjust their relationship with the business accordingly.

Task 2. Fill in the blanks with proper words:

Business world, the language of business, knowledge, business, records, a financial picture, deal with, statement, management.

1.  Accounting is said to be …….

2.  It is used in the …..to describe transactions between all kinds of organizations.

3.  Accounting terms are used by people associated with ….
.4. Accounting shows …of the firm.

5. Most businesses prepare regularly two types….

6.  This is the income …

7.  An accountant should… more than the record-making phase of accounting.

8.  He should use his accounting experience to help…to select the best plan of action for the business.

9.  Investors and others need…knowledge too.

Task3. Find equivalents to the following English words:

Бухгалтерские термины и понятия-; инвесторы-; банкиры-; юристы-; бухгалтерские записи-; разные способы начать дело-; два вида записей ; балансовый отчет-; приход-; деньги-; опыт-; управление; финансовое положение-; связанный с бизнесом-

Task 4. Translate into English:

1. Бухгалтерский учет часто называют языком бизнеса

2. Он используется в деловом мире для описания сделок различных
организаций.

3. Бухгалтер имеет дело со множеством документов и цифр

4. Бухучет предоставляет важные данные.

5. Бухгалтерские документы используют управляющие, директора, акционеры

кредиторы.

6.Бухгалтерские отчеты показывают финансовое состояние предприятия и eго прибыльность.

7. Хороший бухгалтер должен использовать свой опыт, чтобы помочь
руководителю предприятия сделать его более успешным.

8. Одной из функций бухгалтера является установление контроля за деятельностью предприятия

Task 5 Answer the following questions:

1.How is accounting often called?-

2. Where is it used? -

3.What does accounting show?

4.How is the record-making phase of accounting called?

5.What should an accountant know?

6. What should he study?

7. Why do owners and managers of a business need some accounting knowledge?

Task 6. Put these nouns into a plural form:

a language - a transaction - , an organization - business, a statement - , a different way-, an accountant, an owner-, a manager-, knowledge - a relationship

Task 7 Give the three forms of the verbs:

to be –, to describe -, to show –, to receive-, to study-, to select –, to need-, to issue -

Task 8. Put up 4 types of questions to the sentence:

1.  Accounting is often said to be language of business.

VOCABUARY

accounting business to describe transaction accounting terms accounting ideas associated with business manager owner lawyer accountant accounting records important data regularly income balance sheet to receive to spend record-making phase to extend far beyond to concerned with deal with experience management to select in order to to need knowledge to issue to adjust relationship

бухучет дело, фирма, бизнес описывать сделка бухгалтерские термины бухгалтерские понятия связанный с бизнесом руководитель собственник владелец юрист бухгалтер бухгалтерские записи важная информация постоянно доход балансовый отчет получать проводить, тратить ведение записей простираться за пределы имеющий отношение к иметь дело с опыт управление выбирать для того, чтобы нуждаться знания выпускать приводить в порядок, приспосабливать соответственно

Вариант №6

I. Read the text and translate it into Russian

The Double-Entry System: The Basic Method of Accounting

1.  The double-entry system, the backbone of accounting, evolved during Renaissance. The first systematic presentation of double-entry book-keeping appeared in 1494, two years after Columbus discovered America. It was described in a mathematics book written by Luca Paciolli, a Franciscan monk who was a friend of Leonardo da Vinci. Goethe, the famous German poet and dramatist, referred to double-entry book-keeping as “ one of the finest discoveries of the human intellect”. And, indeed, the importance of the double-entry system is difficult to appreciate. Suffice it to say that a double-entry technique made accounting records more comprehensive and orderly. Before the invention of double-entry book-keeping accounting records has been disorganized. Merchants literally had known the state of their finances. The use of this technique had a positive effect on both business and trade. Some scholars think that there was a close relationship between the adoption of the double-entry system and economic growth in many countries. In the Middle Ages the knowledge of this technique was a pre-condition of rapid economic growth of the most European countries. And the other way round, where technique was lacking or slow to penetrate, economic development was delayed.

2.  In Britain the first book on the double-entry system was written by one Hugh Old-Castle schoolmaster, who taught arithmetic. No copy of this first book has survived. Later some more books describing this new method were published. English businessmen began to employ this recording device. The primary advantage of double-entry accounting, to many historians of accounting, was that it abolished confusion in the accounts by creating order out of chaos.

3.  In Russia double-entry accounting was introduced to the state and administration under Peter 1. It was first applied for the Admiralty and the army. Peter 1 required the managers of all the mining and smelting works to maintain records of their operations, thus providing a basis for the collection of national statistics. The first large enterprise to use double-entry was the Demidovs. It had 50 works, mostly iron-making in the the end of the 18-th century the Demidovs’ enterprise had acquired sophisticated accounting techniques.

4.  The double-entry system is based on the principle of duality, which means that all economic events have two aspects – effort and reward, sources and uses – that offset or balance each other. In the double-entry system each transaction must be recorded with at least one debit and one credit, in such a way that total amount of debits and the total amount of credits equal each other. Because of the way it is designed, the system as a whole is always in balance.

Task 1. Read and translate into Russian the 1-st passage of the text in a written form.

Task 2. Answer the questions to the whole text:

1.  When did the double-entry system evolve?

2.  Who was it first described by?

3.  What is the importance of the double entry system?

4.  When was the first book on the double entry written in Britain?

5.  When was it introduced in Russia?

6.  Whose was the first enterprise to use double entry?

7.  What does the principle of duality mean?

Task 3. Put up 4 types of questions to the following sentence:

In Russia double-entry accounting was introduced to the state and administration under Peter 1.

Task 4. Finish the sentences according to the text:

1.  According to the text, the first book in Britain on the double-entry system…

2.  It was written by…

3.  No copy of this book…

4.  Later some more books on the double-entry system…

5.  The advantage of double-entry system is that…

Task 5. Предварительно повторив формы инфинитива, инфинитивные конструкции, переведите следующие предложения на русский язык:

1.  This is the man to deal with recording business transactions in books of accounts.

2.  To select meaningful information for the management is the first problem to be solved by the accountant.

3.  As a rule an accountant is the first to help the management in decision-making.

Task 6. Translate the following sentences into Russian paying attention to the construction Complex Object, Complex Subject. Underline the constructions.

1.  My boss wants me to deal with recording business transactions in books of accountants.

2.  We expect changes to be introduced in training accountants.

3.  The management usually prefers the accountant to act as an economic adviser.

4.  Accountants are known to deal with recording, summarizing, analyzing and verifying business transactions in books of accountants.

5.  Judging by financial report this firm seems to be operating as a profit now.

Task 7. Give the equivalents of the following words and expressions:

проверять счета, вводить информацию, степень неопределенности, эффективные

бухгалтерские методы, вырабатывать, свести к минимуму, ожидать, ближайшее

будущее.

Task 8. Translate into English:

1.  Компетентные бухгалтеры стараются выработать эффективные бухгалтерские методы, чтобы применять их на практике.

2.  Говорят, что только бухгалтер сводит к минимуму степень неопределенности в каждой сделке.

3.  Ожидается, что функции бухгалтера расширятся в ближайшем будущем.

4.  Я наблюдаю за тем, как мой босс проверяет счета этой фирмы.

5.  Известно, что Петр 1-й ввел бухучет в России.

Вариант № 7

I. Прочитайте и устно переведите следующий текст.

Accounting data communication through financial statements.

1. Four major financial statements are used to communicate the required information about a business. One is the income statement, which reports income-generating activities or earnings of a business during the period. The second statement, called the statement of owner's equity, shows the changes in the owner's interest in the business. Both of these statements are prepared from the four types of transactions affecting owner's equity. The third is the balance sheet. The balance sheet shows the financial position of the business on a particular date, such as at the end of the accounting period. The fourth statement, called the statement of changes in financial position,

is used to summarize all the changes during the year in terms of some measure of financial resources, such as cash.

2. The income statement is a financial statement summarizing the amount of revenues earned and expenses incurred by a business over a period of time. Many people consider it the most important financial report, its purpose being to measure whether or not the business achieved or failed to achieve its primary objective of earning an acceptable income.

3. The statement of owner's equity shows the changes in the owner's capital account over a period of time. The purpose of the balance sheet is to show the financial position of a business on a certain date. For this reason,

it is often called the statement of financial position and is dated as of a certain date.

4. During the past three decades it has become clear that the income statement has one major deficiency. It only shows the changes in financial position caused by those operations that produced an operating income or loss. Many important events, especially those relating to investing and financing activities, can take place during an accounting period and not appear on the income statement. For example, the owner may put more money into the business or take it out. Buildings, equipment, or other assets may be bought or sold. New liabilities can be incurred or old ones paid off. For this reason, the statement of changes in financial position is now widely used to show all changes in financial position taking place during an accounting period.

II. Найдите в тексте английские эквиваленты следующих русских слов и словосочетаний:

1) главный; 2) финансовый отчет; 3) отчет о прибылях и убытках; 4) деятельность; 5) выручка; 6)капитал владельца; 7) сделка; 8) влиять; 9) балансовая ведомость; 10) отчетный период; 11) суммировать, подводить итог; 12) с точки зрения; 13) наличные деньги; 14) понести расходы; 15) счет капитала.

III. Выпишите из первого абзаца текста два предложения, в которых употреблено причастие настоящего времени (Participle I, Active), подчеркните его и определите его функцию в предложении. Преведите предложения на русский язык.

IV. Найдите в четвертом абзаце текста пять случаев употребления причастия прошедшего времени (Participle II) в составе сказуемого, выпишите эти предложения, подчеркните в каждом из них сказуемое. Переведите предложения на русский язык.

V. Найдите в 1 и 2 абзацах текста пять случаев употребления причастия прошедшего времени (Participle II) в функции определения, выпишите эти предложения, подчеркните причастия. Переведите эти предложения на русский язык.

VI. Выпишите из второго абзаца текста предложение с независимым причастным оборотом. Переведите предложение на русский язык

VII. Перепишите и письменно переведите третий абзац текста.

VIII. Письменно ответьте на следующие вопросы к тексту.

1. What are the major financial statements?

2. What does the income statement report?

3. What does the statement of owner's equity show?

4. Why is the balance sheet sometimes called the statement of financial position?

5. What is the statement of changes in financial position used for?

Вариант №8

I. Прочитайте и устно переведите следующий текст.

The Ledger

1. In a manual accounting system, each account is kept on a separate page or card. These pages or cards are placed together in a book or file. This book or file, which contains all or group of the company's accounts, is called a ledger. In a computer system, which most companies have today, the accounts are maintained on magnetic tapes or disks. However, as a matter of convenience, the accountant still refers to the group of company accounts as the ledger.

2. If an accountant wants to facilitate the process of finding an account in the ledger and to identify accounts when working with the accounting records, he often numbers the accounts. A list of these numbers with the corresponding account names is usually called a chart of accounts. Note that in a very simple chart of accounts the first digit refers to the major financial statement classifications. An account number beginning with the digit 1 is an asset, an account number beginning with 2 is a liability, and so forth.

3. While examining these accounts, notice the gaps in the sequence of numbers. These gaps allow for expansion in the number of accounts. Of course, every company develops a chart of accounts for its own needs. Seldom will two companies have exactly the same chart of accounts and larger companies will require more digits to accommodate all of their accounts.

4. The general journal is a chronological record of all transactions. The record of a transaction in the general journal contains the date of the transactions, the names of the accounts, and dollar amounts debited and credited, an explanation of the journal entries, and the account numbers to which postings have been made.

5. The transactions having been entered in the journal, they must be posted to the ledger. Posting is done by transferring each amount in the debit column of the journal to the debit column of the appropriate account in the ledger and transferring each amount in the credit column of the journal to the credit column of the appropriate account in the ledger.

II. Найдите в тексте английские эквиваленты следующих русских слов и словосочетаний:

l) традиционная система учета; 2) счет; 3) главный журнал учета, гроссбух; 4) для удобства; 5) облегчить; 6) устанавливать, определять; 7) план бухгалтерских счетов; 8) главный; 9) расширение; 10)разместить; 11) сделка; 12) проводка, бухгалтерская запись; 13) переносить бухгалтерскую запись в гроссбух; 14) переносить в колонку дебета; 15) соответствующий счет в гроссбухе.

III. Выпишите из второго абзаца текста два предложения, в которых употреблено причастие настоящего времени (Participle I, Active), подчеркните его и определите его функцию в предложении. Преведите предложения на русский язык.

IV. Найдите в тексте пять случаев употребления причастия прошедшего времени (Participle II) в составе сказуемого, выпишите эти предложения, подчеркните в каждом из них сказуемое. Переведите предложения на русский язык.

V. Найдите в 1 и 2 абзацах текста пять случаев употребления причастия прошедшего времени (Participle II) в функции определения, выпишите эти предложения, подчеркните причастия. Переведите эти предложения на русский язык.

VI. Выпишите из текста предложение с независимым причастным оборотом.

Переведите предложение на русский язык.

VII. Перепишите и письменно переведите третий абзац текста.

VIII. Письменно ответьте на следующие вопросы к тексту.

1. What is a Ledger?

2.What is called a chart of accounts?

3. Can two companies have the same chart of accounts?

4.What does the record of transactions in the general journal contain?

5. How is posting done?

Вариант №9

В а р и а н т № 2

I. Прочитайте и устно переведите следующий текст.

OWNER’S EQUITY

1. Equity is ‘the residual interest in the assets of an entity that remains after deducting its liabilities’. In a business, the equity is called the ownership interest or owner’s equity. The owner’s equity is the resources invested in the business by the owner. It is also known as the residual equity because it is what would be left over if all the liabilities were paid. Transposing the balance sheet equation, we can state owner’s equity as follows: assets – liabilities = owner’s equity.

2. The four types of transactions affecting owner’s equity are as follows: owner’s investments, owner’s withdrawals, revenues, expenses. Two of these transactions, owner’s investments and owner’s withdrawals, designate assets that the owner either puts in the business or takes out of the business.

3. For instance, if the owner of a company takes cash out of his personal bank account and places it in the business bank account, it is the owner’s investment. The assets (cash) of the business being increased, the owner’s equity in those assets also increases. Conversely, if the owner takes cash out of the business bank account and places it in his personal bank account, he makes a withdrawal from the business. The assets of the business have decreased, and the owner’s equity in the business has also decreased.

4. The other two types of transactions that affect owner’s equity are revenues and expenses. Simply stated, revenues and expenses are the increases and decreases in owner’s equity that result from operating the business. For example, when a customer pays cash to the company in return for a service provided by the company, a revenue results. Assets (cash) of the company have increased, and the owner’s equity in those assets has also increased. On the other hand, if the company pays out cash in the process of providing the service, an expense results and is represented by a decrease in assets (cash) and a decrease in the owner’s equity in those assets. Generally speaking, a company is successful when its revenues exceed its expenses. When revenues exceed expenses, the difference is called net income, and when expenses exceed revenues, the difference is called net loss.

II. Найдите в тексте английские эквиваленты следующих русских слов и словосочетаний:

1) капитал владельца; 2) остаточный; 3) активы; 4) процент; 5) переносить в другую часть уравнения с обратным знаком; 6) пассивы; 7) сделка, операция; 8) снятие со счетов, изъятие; 9) наличные деньги; 10) счет; 11) увеличиваться; 12) уменьшаться; 13) доходы; 14) расходы; 15) чистая прибыль.

III. Выпишите из 1, 2, 4 абзацев текста три предложения, в которых употреблено причастие настоящего времени (Participle I, Active), подчеркните его и определите его функцию в предложении. Переведите предложения на русский язык.

IV. Найдите в 1 и 3 абзацах текста шесть случаев употребления причастия прошедшего времени (Participle II) в составе сказуемого, выпишите эти предложения, подчеркните причастия. Переведите предложения на русский язык.

V. Найдите в 1 и 4 абзацах текста два случая употребления причастия прошедшего времени (Participle II) в функции определения, выпишите эти предложения, подчеркните причастия. Переведите предложения на русский язык.

VI. Выпишите из третьего абзаца текста предложение с независимым причастным оборотом, подчеркните его. Переведите предложение на русский язык.

VII. Перепишите и письменно переведите четвертый абзац текста.

VIII. Письменно ответьте на следующие вопросы к тексту.

1. What transactions affect owner's equity?

2. How does a withdrawal from the business affect the assets and the owner's equity?

3. When is a company considered to be successful?

4. What term is used when revenues exceed expenses?

5. What term is used when expenses exceed revenues?

Вариант № 10

 I. Перепишите следующие предложения, подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

a) 1. Offshore banking, which is part of a country’s banking business that is denominated in foreign currencies and transacted between foreigners, is developing too.

2. Banks are able to achieve these margins through economies of scale.

b) 1. Later, other activities were added to the original function of the banks.

2. So called Cash Ratio is carefully guarded by banks through their credit policy.

II. Перепишите следующие предложения; подчеркните Participle I и Participle II or Gerund и установите функции каждого из них, т. е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1. Banks are institutions which accept money from people for safe keeping,

2. Bankers are cautious men and, besides organizing the first line of defense - maintaining the Cash Ratio, they guard carefully another percentage, which is the liquidity ratio, or near money i. e. cash, money at call and Treasury Bills, in their assets.

pooling risks, by studying the experience of many individuals and by acquiring the expertise to assess the prospect of profit and loss inherent in lending, banks are able to provide their savers with a combination of interest,

4. Accepting deposits, providing cheque facilitie,4 collecting and paying cheques, bills and dividends and etc. banks provide different services to customers.

III. Перепишите и письменно переведите на русский язык следующие предложения. Помните, что объектный и субъектный инфинитивные обороты соответствуют придаточным предложениям.

1. A modern joint-stock bank is expected to supply3 the following services: to accept deposits; to provide cheque facilities;4 to collect and pay cheques,

2. Banks make money work at all levels in industry and commerce.

3. A variety of services are known to have been offered by different banks over the last two years.

IV. Перепишите и письменно переведите на русский язык следующие предложения. Обратите внимание на перевод зависимого и независимого (самостоятельного) причастных оборотов.

1. Countries wishing to cooperate with us will always find the necessary understanding.
2. Having visited Moscow the participants of the conference went to St. Petersburg.
3. Economic environment is determined by the economic policies of the government, fiscal and monetary policies being the major factors.

V. Перепишите и переведите 1, 2, 3 и 4-й абзацы.

VI. Ответьте письменно на вопрос:

BANKING SYSTEM

COMMERCIAL BANKS

By definition, banks are institutions which accept money from people for safe keeping, lending it out to others, but particularly creating money by lending their credit, i. making loans and advances to customers. Banks make money work at all levels in industry and commerce.
Thus, commercial (or in the UK clearing) banks are providers of payment services and they act as financial intermediaries. They offer a variety of services such as deposit and current accounts tailored to fit particular savers preferences1 and they lend the funds they receive on a variety of terms which satisfy the needs of a range of borrowers.
By pooling risks, by studying the experience of many individuals and by acquiring the expertise to assess the prospect of profit and loss inherent in lending, banks are able to provide their savers with a combination of interest, ease of repayment and protection against loss that are better than these savers could obtain by lending directly to the ultimate borrowers. Banks mediate between these borrowers and savers to achieve a profit. In this intermediation process costs are incurred which must be met out of the bank’s margin between the borrowing and lending interest rates2. Banks are able to achieve these margins through economies of scale. But the margin is always under pressure from the basic costs of the business and from competition. They make their profit by paying a lower rate of interest for the money they lend.
Later, other activities were added to the original function of the banks. A modern joint-stock bank is expected to supply3 the following services: to accept deposits; to provide cheque facilities;4 to collect and pay cheques, bills and dividends; to grant loans to customers and arrange for overdraft facilities; to discount bills; to open letters of credit», to issue travellers’ cheques; to transact foreign exchange business;5 to provide safe-deposit strong-room facilities for clients’ valuables; to transact stock and share business6 on behalf of their clients and hold securities in safe custody.
Banks write «insurance» type contracts7 with depositors and borrowers. Thus, personal, corporate and bank depositors are assured that their deposits can be redeemed at full value.
Retail banking involves business with individuals and small businesses. Wholesale banking involves business primarily with other large banks, as well as some business with governments and very large multinational companies.
The more recent development in banking is the merging of investment and commercial banking. Investment banking involves information intermediation and underwriting roles.
In addition, offshore banking, which is part of a country’s banking business that is denominated in foreign currencies and transacted between foreigners, is developing too.
Since banks must always be able to meet demands for withdrawals, either immediately or at short notice, they keep a certain percentage of their deposits in actual cash with the Central Bank. This so called Cash Ratio is carefully guarded by banks through their credit policy. Bankers are cautious men and, besides organizing the first line of defense - maintaining the Cash Ratio, they guard carefully another percentage, which is the liquidity ratio, or near money i. e. cash, money at call and Treasury Bills, in their assets.