Consolidated profit and loss account

Year ended 31 December

	1991	1990
	$000	$000
	65,000	60,000
	(30,000)	(29,000)
	35,000	31,000
	(15,500)	(14,800)
	19,500	16,200

	1991	1990
	(5,400)	(4,800)
	14,100	11,400
	(1,800)	(1,900)
	12,300	9,500
	(450)	—
	11,850	9,500
	(50)	(40)
	(300)	(190)
	11,500	9,280
	31p	25p

Grammar focus

TASK 1. Translate the following sentences with the Infinitive Constructions.

1. Complex Subject

1. Accounting is known to be a language of business.

2. She seemed to be an experienced financial manager.

3. Accounting is considered to give very important data for a business and about it.

4. Weak spots are likely to be discovered by the new auditor.

5. They expected accounting records to be done systematically.

6. The company proved to avoid the use of additional assets.

7. He is sure to deal with credit matters.

8. The study of financial affairs and their results is supposed to determine the financial picture of a company.

9. He is said to invest all his money in the business.

10. They believed to limit expenditures and to make adjustments in their production.

2. Complex Object

1. The financial manager made his accountants compare and judge various opportunities of the business development.

2. He expected the business to operate more effectively.

3. The manager wants him to concern with obtaining financial information of their competitors.

4. The Board of Directors let the Managing Director start producing a new model of computers.

5. -I watched him speaking with the controller in the accounting department.

- Have you heard him speaking about speeding up the turnover?

- No, I felt them discussing return on investments.

3. For-to-Infinitive Construction

1. It was necessary for him to select the bast plan of action to get the firm out of the red.

2. For me to prepare financial statements in time is extremely difficult.

3. All he wanted was for his business to cooperate with this large company.

4. He waited for money to invest in his new business.

5. The profit is too small for shareholders to distribute.

6. The best thing for him to do was to alert management to the existence of fraud.

7. There is no need for the business to involve additional resources.

8. The business is to dangerous for me to deal with.

9. The idea was not clear enough for the accountant to understand and develop.

10. He was just a suitable man for the manager to consult about taxation.

TASK 2. Translate the sentences into English using the proper Infinitive Construction.

1. Он рад, что компании удалось покрыть все расходы.

2. Главному бухгалтеру было легко выполнить эту задачу.

3. Единственное, что он хотел, чтобы предприятие получило высокую прибыль.

4. Мой совет, чтобы компания увеличила свой оборот как можно скорее.

5. Многие знают, что предмет бухгалтерского учета - ведение и контроль коммерческих счетов.

6. Оказалось, что она занимается вопросами налогообложения.

7. Термины бухгалтерского учета, без сомнения, применяются всеми людьми, связанными с бизнесом.

8. Конечно, в бухгалтерском учете нуждается любое общество.

9. Оказалось, что бухгалтерский учет занимается не только ведением бухгалтерских книг, но и использованием этих документов в мире бизнеса.

10. Считается прибыльным занимать долгосрочные кредиты.

11. Он хочет, чтобы предприятие избежало дополнительных капиталовложений.

12. Главный бухгалтер заставил его рассчитать среднюю зарплату рабочего на предприятии.

13.Он заметил, что предложенный метод не привел к желаемой цели.