Английский язык (стр. 5 )

Задание 6.Найдите в тексте предложения, в которых сказуемое выражено глаголом в Passive Voice. Укажите видовременную форму и инфинитив глагола.

КОНТРОЛЬНАЯ РАБОТА №3

ВАРИАНТ 2

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

1.  Since 2000 Russia …several placements if it’s Eurobonds in different countries. ( make)

2.  The collapse of output…labour demand, increasing open unemployment in some countries and underemployment in others. (reduce)

3.  After they … a long term contract the workers` salaries became stable.(sign)

4.  The government promised that the rate of inflation … by the end of the year. (fall)

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

1.  The exceeding of demand over supply causes inflation.

2.  Both internal and external influences can generate fluctations in the intensity of economic activity.

3.  The government distributed the welfare benefits among all instead of being given to the most needy till now.

4.  The board members will choose the chairman of the board of governors for four years.

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

1. Having launched the last range of products the company began the new marketing strategy.

2. The Western countries` companies are still trying to take the place on the Russian market.

3. The position of the chief accountant must be taken by a person possessing organizational abilities.

4. The insurance companies are not able to pay in full looses having occurred as a result of natural calamity.

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

Bookkeeping

Bookkeeping is the systematic recording of the monetary value of business transactions in a book of accounts.  It is the preliminary record-keeping stage of accounting.

The double entry system of bookkeeping enables a business to know at any time the value of each item that is owned, how much of this value is owed to creditors, and how much belongs to the business clear of debt.  It also indicates the portion of this debt-free ownership that is the result of the original investment in the company and the portion accruing from profits. 

One advantage of the double entry system is that its information is so nearly complete that it can be used as the basis for making business decisions.  Another advantage is that errors are readily detected, since the system is basing on two equations that must always balance.  The term asset means anything of value that is owned. 

Assets may be tangible, as are furniture and property, or intangible, as are stocks and good will. Assets belong to their owner, regardless of who possesses them and regardless of whether they were purchased with borrowed money.  All of a company's assets are either owed to someone else or are owned clear of debt.

 Liability is the amount that a business owes to another firm, to an individual, or to the government.  The amount that is not owed to anyone else but is owned free of debt is called the owner's equity in the firm. Since everything that is owned is either owed or is free of debt, assets equal liabilities plus equity. 

 This is called the accounting equation: Assets (owned) equals Liabilities (owed) plus Equity (clear of debt). Each of the assets and the liabilities and the equity is shown separately on a company's books and is called an account. 

An account has two sides, the left side (debit) and the right side (credit).  One is the increase side; the other is the decrease side.  All assets are increased on the debit side of the account, and any decrease in value is shown on the credit side. Liabilities and equity, the other half of the equation, are increased and decreased in the opposite manner. 

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

Задание 6.Найдите в тексте предложения, в которых сказуемое выражено глаголом в Passive Voice. Укажите видовременную форму и инфинитив глагола.

КОНТРОЛЬНАЯ РАБОТА №3

ВАРИАНТ 3

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

1.  The forwarding agent… goods through customs and was delivering them. (clear)

2.  The production of furniture … sharply this year. (fall)

3.  The prices for the majority of goods and services … a lot since you provided us with your quotations.( change)

4.  The regional government … the assistance to the small business by the end of the year. (grant)

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

1.  The falling of demand towards supply brings about recession and growing unemployment.

2.  The ordinary commercial banks keep about half of their cash assets on current accounts wiyh the Central banks.

3.  The bank will charge interest on the full amount of the loan even though the borrower might not draw on the full amount immediately.

4. The Taxation Ministry introduced new taxes ( the value added tax and the expanded property tax).

Задание 3. Подчеркните в предложениях ПричастиеI.

Определите, какую функцию в предложении оно выполняет. Переведите предложения на русский язык.

1.  Corporations are showing a greater willingness to file suit in order to stop infringement on their rights.

2.  There was a movement to produce motor vehicles that would run on cleaner fuels raising doubts about the long-range demand for oil.

3.  Not all businesses will suffer from declining demand in an inflationary period.

4.  Having set up automatic teller machine networks for the customers to use their debit cards Groups of banks becomes able to withdraw cash.

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

Accrual Accounting and Adjusting Journal Entries

Most companies use the accrual basis of accounting, in which revenues are recorded in the accounting period when products are sold and services are performed for customers and not necessarily when cash is collected.

 All the related expenses are then matched against the revenues, regardless of the inflow or outflow of cash. In many cases, not all revenue and expense accounts are up to date at the end of the accounting period.

Certain amounts must be adjusted to report the correct net income on the income statement and the correct ending financial position on the balance sheet. These adjustments are made by adjusting entries at the end of the accounting period.

An adjusting entry usually affects both a permanent (balance sheet) and a temporary (income statement) account. Adjusting entries may be grouped into two types. One is the apportionment of depreciable, prepaid and unearned items (depreciable assets, prepaid expenses, and unearned revenue). The other group is the recording of accrued items (such as accrued interest expense and accrued interest income).

The adjusting entry for depreciation involves a debit to the expense account (such as Depreciation Expense: Building) and a credit to the accumulated depreciation account for the asset. The amount of the depreciation expense may be determined by a variety of methods.

Prepaid expenses are economic resources that are expected to be used in the near future. Prepaid expenses are like depreciable assets, but they may be intangible. Examples include prepaid insurance, prepaid rent and office supplies. When goods or services involving a prepaid expense are acquired, the cost is usually recorded as an asset.

At the end of the accounting period a part of the goods or services has been used in order to earn revenues. The expired cost must be matched, as an expense, against the revenues of the period, while the remaining un-expired cost remains as an asset on the ending balance sheet.

 The allocation of the cost of each prepaid expense between an expense and an asset is recorded in an adjusting entry at the end of the accounting period.

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

Задание 6.Найдите в тексте предложения, в которых сказуемое выражено глаголом в Passive Voice. Укажите видовременную форму и инфинитив глагола.

МЕТОДИЧЕСКИЕ УКАЗАНИЯ ПО ВЫПОЛНЕНИЮ КОНТРОЛЬНОЙ РАБОТЫ № 4

Для того чтобы правильно выполнить контрольную работу № 4 необходимо усвоить следующий грамматический материал.

1.  Модальные глаголы и их эквиваленты, выражающие долженствование: must, should, ought (to), have (to), are (to).

2.  Причастие II смыслового глагола (Participle II). Функции причастия II в предложении.

3.  Сослагательное наклонение. Типы условных предложений. Придаточные предложения реального и нереального условия (Conditional Clauses).

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 №4

ВАРИАНТ 1

Задание 1. Вставьте в предложения соответствующий модальный глагол, выражающий долженствование (must, should, ought (to), have (to), are (to)). Переведите предложения на русский язык.

1.  This project …be invested by the non-governmental bodies.

2.  To keep the staff happy the managers… prove better staff facilities.