IX. Выберите правильную форму сослагательного наклонения.

31. If the company _________ the proper way to use its assets for producing goods and providing services, it _________ enough revenue to stay in business last year.

a) had chosen, would have earned

b) chose, would earned

c) had chosen, earned

32. If they _______ double-entry bookkeeping system, they _________ the error in balance.

a) had used, would found

b) had used, would have found

c) use, would found

33. Large corporations _________ accurate information about financial transactions if they ________ experienced bookkeepers to keep the record.

a) would obtain, hired

b) obtained, would hired

c) would have obtained, hired

34. The accountant __________ financial statements more quickly if he _______ the necessary computer program.

a) prepared, would had

b) would prepare, had

c) prepared, had had

35. If the accountant ________all the aspects of every transaction, he ________ a complete booking record of every transaction.

a) had considered, would made

b) considered, would made

c) considered, would make

X. Переведите текст письменно.

The auditor’s report is the summary made by independent public accountants, which shows whether the financial statements are complete, reliable, and prepared consistent with generally accepted accounting principles (GAAP).

Financial statements and notes provide the complete numbers for the company’s financial performance and recent financial history. The documents contain the following information:

• the statement of earnings showing the revenue a company brings into the business, and the costs and expenses associated with earning that revenue during that time;

• the statement of cash flows reporting the flow of cash into and out of a company in a given year. Cash includes currency and deposits in banks. Cash equivalents are short-term, temporary investments that can be quickly and easily converted to cash;

• the statement of financial position reporting a company’s financial status at a set date. The statement contains information that quickly shows a situation at a point in time:

1. what the company owns (assets);

2. what the company owes (liabilities);

3. what belongs to the owners (stockholders’ equity).

ПРИЛОЖЕНИЕ

Образцы устных тем meet my family

Our family is not large: Father, Mother, my wife and me. I'll start with myself. My name is Victor Petrov. I was born² in Novgorod. When I was 16 years old our family moved to St. Petersburg. At the age³ of 18 after leaving school I served in the army for two years. When I returned from the army I started to work. I'm married.⁴ My wife's name is Helen. She studies at a medical college, she is going to⁵ become a medical nurse in two years.

My father's name is Andrew. He is an architect. He is 45. He is a very good specialist in his line.⁶ My mother's name is Julia. She is about 40 years old, but looks much younger. She's tall and slender. With her dark hair and brown eyes she looks very attractive, besides she is always well-dressed. She wears glasses because she is short-sighted. She works as a teacher at a technical college. My parents are very busy people but they find time for a theatre, exhibitions and of course for their friends.

We live in a modern block of flats. There are three rooms in our flat: a dining room, two bedrooms, a kitchen, a bathroom and a toilet. Our flat has all modem conveniences – gas, central heating, cold and hot running water and a telephone.

We are a friendly family.