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

1 If you want to stay at the Belarus Hotel you should reserve accommodation in advance.

2 You should invite the businessmen to our Opera and Ballet Theatre. The performances are very good there.

3 You should have made a contract with Brown and Co. They offered very good terms of payment.

4 They should have visited the exhibition of electronic equipment. It was very interesting.

5 He should fly to London to finalize all the points of the contract.

6 We should have investigated the problem before discussing it with our partners.

Для специальностей «Бухгалтерский учет, анализ и аудит»,

«Финансы и кредит»

Контрольная работа № 2

Вариант 2

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. Accounting or Book-keeping

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm's financial condition. Accounting records give a very important data. It's used by management, stockholders, creditors, independent analysts, banks and government.

An accountant has to account for what happens to the company's money. So, financial accounting, if we want a definition, is concerned with recording events as they happen or have recently happened. As for the alternative term, book-keeping means the books, cash books and the rest. Keeping them properly and keeping them up to date.

Accounting is often said to be the language of business. It is used in the business world to describe the transactions entered into by all kinds of organizations. Accounting terms and ideas are therefore used by people associated with business, whether they are managers, owners, investors, bankers, lawyers, or accountants.

The actual record-making phase of accounting is usually called book-keeping. However, accounting extends far beyond actual making of records. Accounting is concerned with the use to which these records are put, their analysis and interpretation. An accountant should be concerned with more than the record-making phase. In particular, he should be interested in the relationship between the financial results and the events which have created them. He should be studying the various alternatives open to the business, and be using his accounting experience in order to aid the management to select the best plan of action for the business.

Probably there are two main questions that the managers or owners of the business want to know: first, whether or not the business is operating at a profit, second, they will want to know whether or not the business will be able to meet its commitments as they fall due; and so not have to close down owing to lack of funds. Both of these questions should be answered by the use of the accounting data of the firm.

Слова и словосочетания:

1 accounting department – бухгалтерия

2 accounting records – бухгалтерские записи

3 accounting data – бухгалтерские сведения (данные)

4 to measure the activity – оценивать деятельность

5 effects – результаты

6 transaction – сделка

7 transactions entered into – заключенные сделки

8 stockholder – акционер

9 independent analyst – независимый эксперт

10 cash book – кассовая книга

11 to keep up-to-date – хранить в соответствии с современными требованиями

12 associate with – связанный с…

13 book-keeping – бухгалтерия; счетоводство

14 to concern with – заниматься, интересоваться

15 record-making phase – стадия ведения записей

16 experience – опыт

17 to aid – помогать, способствовать

18 profit – прибыль

19 commitment – затраты, вложения

20 lack of funds – недостаток денежных средств