Английский язык (стр. 4 )

 You may have more specific policies, such as the selling price of inventory items, or discounts available to certain customers. These policies ensure that similar procedures are followed for similar transactions and minimize the chance of unintentional error.

A well-established set of steps to be followed in carrying out each major type of transaction is also important to good internal control.

 Although the specific steps may vary between companies, depending on the size and type of company, some general rules can help you develop your own system.

 The steps involved in the sale of merchandise would include acceptance of the order, assembling, packing and shipment of the order, and billing and collection of the sales price.

Задание 7.Найдите в тексте предложения, в которых сказуемое выражено глаголом в одном из времен группы Progressive. Укажите инфинитив.

Задание 8. Найдите в тексте предложения с инфинитивом, укажите функцию инфинитива в предложении.

KОНТРОЛЬНАЯ РАБОТА №2

ВАРИАНТ 3

Задание 1. Вставьте глагол, данный в скобках в нужной форме. Укажите видовременную форму сказуемого. Переведите предложения на русский язык.

1.  The manager … information about a new project to the press. (give)

2.  The rate of inflation… this month. (increase)

3.  Next year our company … the stuff facilities. (improve)

4.  Philips… a wide range of consumer goods. (manufacture)

Задание 2. Вставьте соответствующую форму притяжательного местоимения. Переведите предложения на русский язык.

1.  My report is a bit more complicated than … .

2.  We started a new cafe. … cafe attracts more and more customers.

3.  I consulted a lawyer. …experience is very good.

4.  Company officers supervise daily management. … schedule is very complex.

Задание 3. Из данных простых предложений составьте сложноподчиненные предложения с придаточными определительными, используя соответствующие относительные местоимения. Переведите предложения.

Образец:

They give discount for the majority of goods.

Goods have small defects.

They give discount for the majority of goods, which have small defects.

1.  We propose some measures.

The measures will help to cut the costs.

2.  They invested money in the bank.

The bank offers the highest interest rates.

3.  The personal manager made the list of employees.

The employees have two weeks holiday this year.

Задание 4. Переведите предложения на русский язык. Подчеркните инфинитив и укажите, какую функцию в предложении он выполняет

1.  There are different staff facilities to keep the safe environment.

2.  The show offers an opportunity to familiarize visitors with new products.

3.  It is necessary to make preparations for the display and demonstrations.

4.  The facilities of a modern post-office allow the client to get fast service.

5.  The speaker tried to emphasize not only technological progress but also other aspects of life.

Задание 5. Переведите предложения. Определите видовременную форму сказуемого. Поставьте к предложениям специальные вопросы. Начните их с вопросительного слова данного в скобках.

1.  They were investing money in this business for two years. (Where)

2.  The shareholders are electing a new Board of Directors in the conference room. (Whom)

3.  We will be examining the cargo tomorrow from 5 till 9. (When)

Задание 6. Прочитайте, перепишите и письменно переведите текст на русский язык.

Depreciation

Depreciation is part of the cost of a long-term physical asset assigned as an expense to each accounting period in which the asset is used. It can be viewed as the cost of using an asset during a period; allocation of the asset's cost is spread over its useful life.

The depreciation expense for each year is accumulated in a contra account called accumulated depreciation, and is subtracted from the corresponding asset account to determine book value.

When you are computing depreciation, you should keep several things in mind.  Compute depreciation based on the time the asset was actually yours.  If you bought an asset in June you would depreciate the asset for only half of that first month. Use a depreciation method that suits your company, based on the type of assets you have and their use.

The time to record depreciation varies among companies. Many record depreciation expense each month, while others find it necessary to make an entry only once a year. The goal of financial accounting is to match the cost of the asset against the revenues it helps to produce.

Since it is usually impossible to measure precisely the benefits that a particular asset provides, the underlying principle is that costs should be matched in a " systematic and rational" manner against revenues.  The calculation you use should follow a formula and not be determined in an arbitrary manner.

There are several methods for calculating depreciation. The most simple method of calculating depreciation expense is straightline. When you are using this method, depreciation expense is equal to the cost of the asset less any residual value, divided by the asset's estimated useful life. For example, suppose you bought an asset for $28,0, and can trade it in for $8,0 at the end of its useful life of ten years.  The depreciation expense for one year would be $2,0. 

Another method of depreciation is the double-declining balance method. The depreciation expense is computed by multiplying the book value of the asset at the beginning of the period by twice the straightline rate. Above, the depreciation rate was 10% per year.

Задание 7.Найдите в тексте предложения, в которых сказуемое выражено глаголом в одном из времен группы Progressive. Укажите инфинитив.

Задание 8. Найдите в тексте предложения с инфинитивом, укажите функцию инфинитива в предложении.

МЕТОДИЧЕСКИЕ УКАЗАНИЯ ПО ВЫПОЛНЕНИЮ КОНТРОЛЬНОЙ РАБОТЫ № 3

Перед тем как приступить к выполнению контрольной работы № 3 необходимо усвоить следующий грамматический материал:

1. Времена глагола группы Perfect (Present Perfect, Past Perfect, Future Perfect).

2. Причастие II.(Participle II).

3.Понятие залога. Действительный и страдательный залог. (Active and Passive Voice).

4.Причастие I (Participle I). Функции причастия I в предложении.

Рекомендуемая литература:

1.  Практическая грамматика английского языка : учеб. пособие / ; Краснояр. гос. торг.-экон. ин-т.- Красноярск, 2007.-194с.

2.  Hewings M. Advanced Grammar in Use / M. Hewings. - Paperback. Cambridge University Press, 2005. -340 p.

3.  Thomson A. J A practical english grammar / A. J. Thomson, A. V. Martinet. – 4th low-priced ed. – Oxford: Oxford University Press, 2006. – 383 p.

КОНТРОЛЬНАЯ РАБОТА №3

ВАРИАНТ 1

Задание 1 Поставьте глаголы, данные в скобках в соответствующую видовременную форму. Укажите эту форму. Переведите предложения на русский язык.

1.  Historically the UK corporate bond market ….a major source of corporate funds but issuance virtually stopped during the 1970s. (be)

2.  After they… the reforms ruble became convertible. (hold )

3.  Russia ….its Eurobonds in Germany by the end of the next year. (issue).

4.  The low statutory retirement ages for men and women… the number of working-age individuals. (reduce)

Задание 2. Переделайте данные предложения, изменив залог Active на Passive. Переведите предложения на русский язык.

1. The government exercises control on expenditure of budget money.

2.  The economists classify taxes by the type of activity and the nature of the inflow.

3.  The process of fundamental institutional change has brought about severe economic and social dislocation and macroeconomic imbalances.

4.  The Ministry of Finance is establishing an affective system of public expenditure and its monitoring.

Задание 3. Подчеркните в предложениях Причастие I. Определите, какую функцию в предложении оно выполняет. Переведите предложения на русский язык.

1.  Only countries experiencing balance - of –payments difficulties borrow from the International Monetary Fond.

2.  Having joined the Paris Club Russia rescheduled its external debts.

3.  An investor who resells existing securities participates in a secondary financial market.

4.  Western sovereign borrowers are trying to slow down their borrowing and reduce their national debt.

Задание 4. Прочитайте, перепишите и письменно переведите текст на русский язык.

What is the Accounting Cycle?

The accounting cycle is a sequence of steps that occur in order over an established period of time. The time frame is usually one month in duration; therefore, there are 12 accounting cycles per year. The steps required to complete a full accounting cycle are recording in the journal, posting to the ledger, preparing a trial balance, preparing the financial statements and closing the books.

Recording in the journal requires tracking all financial transactions over the period of a month. These transactions are recorded in the journal containing their account. Every transaction is tracked to certain accounts within a journal that will eventually be recorded into the general ledger. These transactions include liabilities, revenues, capital expenditures and all other financial transactions.

Toward the end of the month, these transactions will be posted from the journal to the general ledger. This is the master set of books for the company. The general ledger contains an account for every possible category of transaction a company makes. The ledger is a complex piece of information. The transactions are usually completed by professional trained accountants. The ledger is updated and closed every 30 days to begin a new month.

Once the entries have been recorded into the general ledger, a trial balance is created. This tests the accounts for accuracy and allows the accountant to determine if everything balances. If problems are detected, the corrections are made and the adjusting entries are entered. This checks the books over the period of the last month. Once this process is complete, the ledger is closed for the month. It is now ready for the next cycle.

Once the books are finalized for the month, the financial statements are created. A company will usually create a balance sheet, income statement, cash flow statement and retained earning statement. Several other statements may be included. Ratio analysis is created from the financial statements. This process is duplicated every month.

The books are closed for the month and cannot be reopened. If a mistake is found in a subsequent month, the adjustment is made in that month with a note referring back to the original error. The books should never be re-opened after they have been closed. A new and final trial balance is created. This proves the books for the month.

Задание 5.Найдите в тексте предложения с причастием I. Определите функцию причастия I в предложении.