VI. Выберите английское предложение, наиболее точно передающее содержание предъявленного.

19. A bookkeeper passes on the information to the accountant.

a)A bookkeeper and the accountant exchange the information on wages.

b)A bookkeeper provides the accountant with all the data obtained.

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 (частьComplex Subject)

c)обстоятельство (часть независимого причастного оборота)

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

a)определение

b)дополнение (частьComplexObject)

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 (частьComplexSubject)

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