XI Переведите предложения на русский язык, обращая внимание на значение модального глагола should.

1 The Seller should insure the goods against different risks.

2 The appointment with the President should not be made for Saturday.

3 A room at the hotel should have been reserved in advance.

4 You should not have agreed to such terms.

5 Students should pay more attention to grammar.

6 The Seller should be paid in advance.

Для специальностей «Бухгалтерский учет, анализ и аудит»,

«Финансы и кредит»

Контрольная работа № 2

Вариант 1

Для выполнения контрольной работы необходимо усвоить следующий грамматический материал:

• The Passive Voice (Simple, Continuous, Perfect Tenses).

• The Passive Infinitive.

• The modal verb Should.

Повторить: времена группы Simple, Continuous, Perfect, Perfect Continuous, модальные глаголы и их эквиваленты.

Рекомендуемая литература: Учебник английского языка для делового общения: в 6 т. / Г.А. Дудкина [и др.]. – М.: ИОСО РАО, 2001. – Т. 2. Уроки 2–4.

Деловой английский. English for Business: учебник английского языка: в 2 ч. / Т.К. Алексеева [и др.]. – М.: Вече, 2000.

I Прочитайте и письменно переведите текст. Accountants, Chief Accountants, Book-keepers and Controllers

The accountant's responsibility is to analyze and interpret the data in the Ledger and the Trial Balance.

The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated. Many accountants have special certificates after they pass examinations in Institute of Accountants.

Accountants are usually classified as public, private or governmental. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Private accountants work solely for private companies or corporations and governmental account­ants work for governmental agencies or bureaus.

Chief accountants of the company are involved in the control of the financial or business side. The job isn't the most popular. It's a complicated job.

The chief accounting officer of a large company is the Controller. Controllers are responsible for measuring the company's performance. They interpret the results of the operations, plan and recommend future actions. This position is one of the top executives of the company.

Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers first record all the appropriate figures in the books of original entry, or journals. At the end of a period usually a month the totals of each book of original entry are posted into the proper page of the Ledger. The Ledger shows all the expenditures and all the earnings of the company. On the basis of all totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial Balances are usually drawn up every quarter.

Cлова и словосочетания:

1 bookkeeper – бухгалтер

2 accountant – ревизор отчетности, бухгалтер

3 chief accountant – главный бухгалтер

4 controller – контролер, ревизор

5 cash – наличные деньги;наличный расчет

cash flow – поток денег

6 expansion – расширение

7 to advertise – рекламировать

advertising campaign – рекламная кампания

8 sophisticated – сложный

9 governmental agency – государственная организация

10 to measure – оценивать, определять

11 performance – деятельность, действие

12 executive – руководящий работник, руководитель

13 tax – налог

14 receipts – денежные поступления

15 disbursements – выплата денег

16 transaction – сделка

17 sales – продажа

18 purchase – закупка

19 appropriate – соответствующий

20 to interpret – толковать, интерпретировать

21 book – бухгалтерская книга

22 entry – бухгалтерская запись, проводка

23 expenditure – расходы

24 ledger – главная бухгалтерская книга

25 trial balance – пробный баланс