Английский язык (стр. 6 )

3.  Everybody…save something to use after the retirement.

4.  The employees …force some problems with getting salaries last year.

5.  The managers…make some staff redundant this year.

Задание 2. Переведите предложения на русский язык. Определите тип условного придаточного.

1 .The EU may repeal the anti-dumping treatment of Russian imports if the issues worrying the union, in particular export duties, dual pricing and international bookkeeping standards, are resolved.

2. If the company had spent some money on advertisement they would not have got problems with sale.

3. If I were you, I would decline that offer.

4. If she had a license, she might buy a gun.

5. If you have no credit card you can not buy petrol at the petrol station in Germany as they do not use cash.

6. He would get pension if he was retired from the Army.

Задание 3. Переведите предложения на русский язык. Подчеркните причастие II и укажите, какую функцию в предложении оно выполняет.

1.  The stuff facilities of the company arranged not long ago are a very good stimulus for the workers.

2.  Taxes are connected with revenue in this or that way.

3. The most commonly used technique to evaluate capital budgeting proposals is Net present value.

4. The delivering would have been executed by the date set in the condition of the contract.

5. A new model of “Ford” is being manufactured on the auto plant.

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

Vouchers and Invoices and why they are important

A voucher system is a method of providing internal control over the function of purchasing goods or services, paying for them, and ensuring that the correct accounts are debited and credited.  A voucher is a document used to summarize a transaction and approve payment and recording.

It allows an individual to prepare input information with a common format away from the computer, keeping entry time to a minimum. Vouchers are sometimes used in a manual system, but are more important to a computer-based system.

In the Advanced Accounting system, vouchers take on an additional meaning. They are used when you want to enter a transaction that will affect the subsidiary files but will not affect inventory.

Invoices, on the other hand, are used to record the sale and purchase of inventory items, thereby affecting inventory as well as the subsidiary file.

The invoicing program is integrated with the inventory module, so the system checks inventory quantities and prices as you enter invoice line items.

 When an invoice is printed, it contains the terms of a sale, including the customer's name and address, date of sale, items sold and selling price, total amount, payment terms, and other information.

Both the voucher and the invoice are important in maintaining accurate accounting records. When vouchers or invoices are posted, all appropriate customer, vendor and inventory files are updated immediately. Hard copies of each invoice and voucher are essential in maintaining the audit trail. If there is a dispute over a customer's bill the voucher or invoice is proof of the order.

Задание 5. Найдите в тексте сложноподчиненные предложения с условным придаточным. Определите тип придаточного предложения. (реальное/нереальное условие)

Задание 6. Найдите в тексте предложения с причастием II. Определите функцию Причастия II в предложении.

КОНТРОЛЬНАЯ РАБОТА №4

ВАРИАНТ 2

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

1.  As paper-based systems are prone to error all services …use electronic funds transfer.

2.  To guarantee the success the managers …use the most careful and competent handling.

3.  To attract investors the government… encourage foreign participation in some processes.

4.  All borrowers …pay interests for their credits in proper time.

5.  According to the contract the equipment … be delivered next week.

Задание 2. Переведите предложения на русский язык. Определите тип условного придаточного.

1.  If she is meeting our new American Marketing team, she cannot go to the board meeting.

2.  He would not sign the contract, even if you asked him.

3.  If we lived in the USA, we could rent a car.

4.  If she had better experience, she would have passed their account last week.

5.  If you do not respect my words, we'll conclude a written contract.

6.  If the EU provides all kinds of backing to Russia's efforts to join the WTO Russia would get great benefit.

Задание 3. Переведите предложения на русский язык. Подчеркните причастие II и укажите, какую функцию в предложении оно выполняет.

1.  The new enterprise established by the board of directors is successful.

2.  Once acknowledged a debt must be paid.

3.  The expert was asked to come as there were so many items of the last model returned.

4.  The goods which we got last month have not yet been sold.

5.  The formula used for the estimating of the production cost is not reliable.

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

Ledgers

The book of accounts is known as a general ledger and usually has a separate page for each account.  A separate book showing the name and balance owed for each account payable may be kept. This is called a subsidiary ledger;  and the total of the balances owed as shown in the accounts payable ledger would, of course, be identical to the balance of the accounts-payable account in the general ledger.  A subsidiary ledger can also be kept for accounts receivable if the firm extends credit to its customers.

Transactions are not entered directly in the accounts.  They are first recorded in a book known as a journal, sometimes called the book of original entry.  Several kinds of journals are used.

 The most common type is the general journal.  In this, the title of the account to be debited is placed on the top line, with its amount shown in the debit column.  The title of the account that is to be credited is shown below it, with its amount placed in the credit column.  Below this may be a written explanation of the transaction.  If more than one account is to be debited or credited, a separate line is used for each, always showing debits first and then credits below. The total of the debits column should always equal the total of the credits column on each general journal page.

If a large portion of the firm's business concerns cash transactions, a separate cash journal can be used instead of the general journal for all those transactions affecting the cash account.  All entries not affecting cash are made in the general journal.

At the end of the month, or more frequently if desired, all journal entries are recorded in the ledger accounts.  This is called posting.  As each journal entry is recorded on the planned side of its account, a mark is placed in the post column of the journal to show that it has been recorded in the ledger.  The date used in the ledger is the date on which it was first entered in the journal.  The post column in the account is designed to show which page this entry was posted to in the ledger.  If a cash journal is used, the monthly cash totals, rather than each entry, can be posted to the cash account.

Задание 5. Найдите в тексте сложноподчиненные предложения с условным придаточным. Определите тип придаточного предложения (реальное/нереальное условие).

Задание 6. Найдите в тексте предложения с причастием II. Определите функцию Причастия II в предложении.

КОНТРОЛЬНАЯ РАБОТА №4

ВАРИАНТ 3

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

1.  All businessmen … pay taxes to promote economic growth of the country.

2.  To keep the currency stable the Central Bank… take strict measures.

3.  The companies … insure their cargo to be sure in its delivery.

4.  The distributors … explain the delay as it concerns the terms of payment.

5.  The shares of this company…be sold by the original purchaser through government security dealers.

Задание 2. Переведите предложения на русский язык. Определите тип условного придаточного.

1.  If you know the plan of accounts, you can work as an accountant.

2.  If we worked harder, we could get greater income.

3.  If he knew the legislation, he should apply to court.

4.  If you had got a better experience, they could hire you last year.

5.  If he spoke English, he would have phoned to the investor yesterday.

6.  If the sources of household income have performed equally well, it would decrease the requirement for debt increase or savings reduction to 5% of GDP to sustain the current pricing structure.

Задание 3. Переведите предложения на русский язык. Подчеркните причастие II и укажите, какую функцию в предложении оно выполняет.

1.  The performed analysis showed good financial condition.

2.  Written in pencil the balance-sheet is invalid.

3.  The income will be distributed among stockholders.

4.  They will have delivered the load by the end of this week.

5.  The laws taken before 1990 are mostly not valid.

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

Financial statements bookkeeping

The principal financial statements used to determine the status of a company are the income and expense statement and the balance sheet.  These may be made out annually, monthly, or at any desired time.  Before preparing the financial statements, a trial balance is made to be certain that the debits equal credits.

If a particular trial balance shows that certain items—the delivery truck and office equipment, for example—are losing value as a result of age and use, then this loss of value, called depreciation, must be calculated and recorded prior to preparing the statements. 

Several methods may be used to calculate depreciation.  The simplest and most common method is to write off the original cost of the asset evenly over the period of its expected usefulness.  If the delivery truck is expected to last eight years, it can be thought of as losing $1,000 in value each year because of depreciation. Depreciation takes from the value of the asset and increases the firm's expenses, therefore a depreciation entry must be made in the general journal and then posted. 

Another expense that must be recorded before financial statements are prepared is the value of the office supplies that have been used.  The used supplies are no longer owned and should be taken out of the asset account and recorded as an expense. 

 To determine the used portion of office supplies, the value of the supplies currently on hand is subtracted from the total amount purchased.  If the firm has a current supplies inventory worth $200, an entry will be made to take the used portion out and record it as an expense.  The same type of entry is made for insurance, interest, and any other prepaid expense.

 The following are some other entries that may need to be recorded:  the allowance for bad debts if the firm extends credit, any government taxes or employee salaries that are owed but have not yet been recorded, and a merchandising firm's change in the inventory of items for sale.

After these entries are posted, it is often wise to make another trial balance to be certain that the debits and credits still balance.

Задание 5. Найдите в тексте сложноподчиненные предложения с условным придаточным. Определите тип придаточного предложения (реальное/нереальное условие).

Задание 6. Найдите в тексте предложения с причастием II. Определите функцию Причастия II в предложении.

Список использованной литературы

1.  Михельсон курс грамматики английского языка / , - СПб: Специальная литература, 1995. - 255с.

2.  Новый Большой англо-русский словарь: В 3 т. / , и др; Под общ. ред. и .- 8-е изд., стереотип.-М.: Рус. яз, 2003.- 832 с.

3.  Hewings M. Advanced Grammar in Use / M. Hewings. - Greenbaum, Sidney. The Oxford English Grammar. New York: Oxford UP, 2006. -653 p.

4.  Hornby A. S. Oxford Advanced Learner’s Dictionary of Current English – 6th edition / A. S. Hornby.- Oxford University Press, 2004 – 1540 p.

5.  Macmillan English Grammar in Context Advanced Student's Book (With Key) - Macmillan, 2005.- 380 p.

6.  Paperback. Cambridge University Press, 2005. -340 p.

7.  Thomson A. J A practical english grammar / A. J. Thomson, A. V. Martinet. – 4th low-priced ed. – Oxford: Oxford University Press, 2004. – 383 p.

Интернет источники

8.  Грамматика английского языка // http://www. native-english. ru/theory/grammar/

9.  Accounting Principles // http://www. /adv7docs/index. html? accounting101.htm

10.  English Grammar Lessons for Adults // http://www. /

11.  Business English Grammar Lessons // http://www. /grammar. htm

12.  Daily Grammar // http://www. /

13.  English Grammar Lessons // http://www. /index. html

14.  English grammar lessons for EFL / ESL students // http://www. /grammar/

15.  Free English grammar lessons and tests. // http://www. /index. html