Английский язык (стр. 11 )

c) A bookkeeper checks all the information for the accountant.

20. When the adjustments are calculated, the accountant prepares the adjusted trial balance that combines the original trial balance with the effects of the adjustments.

a) With all the adjustments done, an accountant prepares corrected trial balance.

b) The accountant prepares all the information received to report to the top.

c) A junior bookkeeper submits the original trial balance with all the adjustments calculated to the Board of Directors. 

21. The balances in the accounts are the data that make up the organization’s financial statements such as a balance sheet and an income statement.

a) The account balances are the reports that present the company’s financial statements as a balance sheet and a bank statement.

b) The balances in the accounts are the totals of money coming into and going out of the accounts and recorded in the financial statements.

c) The original balances are the reports that include the calculation of total assets and the evaluation of the inventory.

VII. Определите функцию неличной формы глагола.

22. With the wages increased, the organization could attract more skilled employees.

a) определение        

b) подлежащее (часть Complex Subject)        

c) обстоятельство (часть независимого причастного оборота)

23. The managers believe the new product to be in great demand.

a) определение        

b) дополнение (часть Complex Object)        

c) подлежащее (часть Complex Subject)

24. Inventory evaluation involves a variety of accounting methods.

a) обстоятельство (часть независимого причастного оборота)

b) подлежащее (часть Complex Subject)

c) определение

25. Certified Public Accountants are sure to pass difficult national exams to be licensed by the state.

a) обстоятельство (часть независимого причастного оборота)

b) подлежащее (часть Complex Subject)        

с) определение

VIII. Выберите правильную неличную форму глагола.

26. The balance sheet is one of the important financial reports ______ the value of the total assets.

a) showed

b) showing

c) be showing

27. It’s the document that states the amount of money ________ from an investor that will be repaid.

a) borrow

b) borrowing

c) borrowed

28. The Board of Directors objected to ________ dividends to the shareholders immediately.

a) paying

b) paid

c) pay

29. The accountant made a bookkeeper ________ an income statement.

a) to prepare

b) prepare

c) preparing

30. Accountant is expected ________ a certificate permitting him to perform outside.

a) to have

b) had

c) have

IX. Выберите правильную форму сослагательного наклонения.

31. If planned investment ______ greater than planned saving, it _______ the economy to expand.

a) were, would help

b) will be, would help

c) were, would have helped

32. The accountant ________ final statements more quickly last month if he _______ the necessary computer program.

a) prepared, would have

b) would prepare, had

c) would have prepared, had had

33. The production cost _________ if the old equipment _________.

a) would be lower,  had been replaced

b) would be lower,  were replaced

c) would be lower,  would be replaced

34. If immigration barriers _______ in advanced countries, wages of resident workers ________.

a) will be eliminated, would fall

b) will be eliminated, will fall

c) were eliminated, would fall

35. If all the necessary adjustments in the balance sheet ______ in advance, the Financial Manager _________ it.

a) had been made, would have approved

b) were made, would approved

c) are made, would be approved

X. Переведите текст письменно.

Accountants and bookkeepers work for business firms, government agencies, and many other organizations. In the USA public accountants are those who are available to the public for such accounting functions as monthly bookkeeping and tax preparation. Most states do not regulate the qualifications or performance of public accountants.

The only accountants permitted to offer the opinions about financial statements should be Certified Public Accountants (CPAs), who have passed difficult national examinations. Accountants must also fulfil the requirements of the state in which they practice including several years of varied experience within the profession. Provided a person is a certified accountant, he will be licensed by the state to perform accounting services to clients for a fee.

Business companies, banks and large corporations employ their own accountants to examine their accounts and prepare financial statements or maintain their own international accounting departments. If a small company or business required to prepare some financial statements, it would hire the services of an outside accountant. 

Контрольная работа № 2 по английскому языку для студентов экономических специальностей заочного отделения II семестр

Вариант 4

I. Прочитайте и переведите текст (устно).

BUSINESS CORPORATION

The private business corporation is known to be the only type of corporation but there also exist other types, for instance, public corporations owned by governmental bodies. The Tennessee Valley Authority formed in the 1930s in the USA can be mentioned as an example of a federal corporation, which is to provide power, control floods and provide irrigation.

The majority of corporations in the USA are small and they make up approximately 25 percent of all business companies, however, this figure understates the real economic significance of the corporate business organization. Modern technological developments largely account for the appearance of corporate giants in such sectors of the economy as manufacturing, transportation and utilities, mining, banking and insurance, and retail trade.

In view of the growing importance of corporations, society is faced with three major problems. First, the growth in corporate size has brought about an increasing separation of control from ownership. In large companies a stockholder no longer performs effective control; actual control belongs to management, which tends to be self-selecting and responsible only to itself. Second, the size of many corporations gives them economic power that permits to ignore the discipline of the competitive market, because it is large corporations that have real control over the prices charged for the goods they produce. Finally, society cannot be sure that the corporate performance serves public interest.

Public interest requires organization and operation of business to be subject to governmental regulation, and many laws have been enacted for the purpose of ensuring a competitive pluralism in production and trade. Government regulation, particularly in the USA, attempts to prevent the formation of monopolies that totally control a particular branch of industry such as steel, petroleum, or automobile production. Governments also regulate public utilities and transportation, guarantee loans to homeowners, subsidize shipping, build highways and airports, administer price-support programmes for farmers. 

II. Выберите правильный вариант ответа на вопросы к тексту

1. What percentage do the USA corporations make up of the whole business sector?

a) 40%

b) 25%

c) 50%

2. Who performs actual control in large companies?

a) Board of Directors

b) stockholders of record

c) federal government

3. What does government regulation in the USA try to prevent?

a) total control over particular industries imposed by huge holdings 

b) total control over prices

c) price support programmes for farmers

III. Закончите предложения по содержанию прочитанного текста.

4. The private corporation is considered to be the only type of corporation and_______.

a) you can hardly see any other  types of corporations

b) there appeared other types as well, public corporation, for example

c) today there also exist new types of consumer markets

5. People are sure that________.

a) corporate activities are not likely to serve public interest

b) government regulates interest rates

c) state performs effective control over monopolies’ activities

6. The application of upgraded technologies largely explains the appearance of_______.

a) small insurance companies

b) corporate giants in some industries

c) corporate pluralism in retailing

7. The enlargement of companies seems to bring about_______.

a) real control over the prices

b) separation of control from ownership

c) increasing control over production output

8. Society wants organization and operation of business_______.

a) to be liable to state control 

b) to be subject to regulations of the Board of Directors 

c) to be open to private regulation

IV.  Подберите эквивалент к данному русскому слову.

9. страховка

a) sure

b) insurance

c) ensure

10. преуменьшать

a) understate

b) understand

c) underline

11. коммунальные услуги/сооружения