Контрольное задание № 4 Вариант № 1

1. Раскройте скобки, употребив нужную степень сравнения прилагательного:

1. Shipping by sea is …………….. (expensive) than shipping by air.

2. Moscow is …………….. (large) than St. Petersburg.

3. We offer ……………. (low) possible prices.

2. Дополните предложения, используя нужную форму will или going to:

1. I definitely ……………. (finish) this project tomorrow.

2. It ……………… (not to be) an easy meeting.

3. Do you think you …………………. (stay) with the company very long?

3. Поставьте глаголы в нужную форму страдательного залога:

1. The faulty goods ……………… (to return) to the seller yesterday.

2. Usually the correspondence ………………… (to receive) everyday.

4. Дополните предложения нужной формой глагола в скобках. Обратите внимание на образование 1 и 2 типа условных предложений:

1. If you have an accident, the insurance company …………….. (pay) the costs.

2. If I ……………... (come) later, I would be late for the interview.

3. If you (not have) ……………… insurance, you will have to pay for the damage yourself.

5. Переведите предложения на русский язык:

1. The more we work together, the more successful is our cooperation.

2. This brand of coffee is not as expensive as that one.

3. The lower is the price, the more you can buy.

6. Прочтите и письменно переведите текст, а также письменно ответьте на вопрос после текста:

TAXES IN THE U.K.

Individuals, partnerships and trusts pay income tax and capital gains tax. Companies pay corporation taxes. Income tax and capital gains tax are charged for a tax year, sometimes called fiscal year or year of assessment. The tax year runs from 6 April to the following 5 April.

Corporation taxes are charged for a financial year which runs from 1 April to the following 31 March. Companies generally pay corporation taxes nine months after the end of the accounting period. Individuals usually pay taxes in two equal instalments on 1 January and 1 July. Usually taxpayers are given 30 days to pay from the date of issue of an assessment.

Tax assessments are normally based on returns issued by the Board of Inland Revenue, often called Inland Revenue or IR, for completion by the taxpayer. If the company or person believes the assessment is incorrect an appeal may be lodged against it. Appeals are made to either the General Commissioners or the Special Commissioners. The commissioners are completely independent of the Inland Revenue.

Employees pay taxes in a different way. When an employee takes a new job he has to give his new employer his P.45. This is a document which shows the employee’s tax coding and the amount of tax he has paid so far in the tax year.

If an employee has no P.45 he is put on an emergency coding. This means he has to pay tax at the single rate until his P.45. is found or until the tax office clarify his tax position. When the position is clarified the employee receives a refund of any overpaid.

Employees are taxed under P.A.Y.E. system which means Pay as You Earn. Every employee has the tax deducted weekly or monthly. The deductions are calculated by reference to the employee’s tax coding. This information is supplied to the employer by the tax office.

-When does the tax year run from?

Words

1. partnership – товарищество;

2. trust – трест, концерн;

3. income – доход(ы);

4. tax – налог;

5. income tax – подоходный налог;

6. corporation tax – налог с доходов корпораций;

7. taxpayer – налогоплательщик;

8. gain – увеличение, прирост;

9. capital gains – прибыль от операций на фондовой бирже;

10. to charge – взыскивать, взимать;

11. fiscal – фискальный;

12. assessment – обложение (налогом);

13. equal – равный;

14. instalment – частичный взнос;

15. returns – поступление;

16. board – управление, совет;

17. inland – внутренний;

18. revenue – доход;

19. Board of Inland Revenue – департамент внутренних налогов и сборов;

20. completion – заполнение (листа);

21. appeal – апелляция, жалоба;

22. to lodge – подавать (жалобу);

23. commissioner – уполномоченный, комиссар;

24. independent – независимый;

25. emergency – аварийный;

26. rate – ставка, тариф;

27. to clarify – вносить ясность, уточнять;

28. refund – возврат, возмещение;

29. to earn – зарабатывать;

30. reference – ссылка, указание.