Вариант № 2

1. Раскройте скобки, употребив нужную степень сравнения прилагательного:

1. What is …………… (fast) train or plane?

2. We offer …………. (good) prices than other firms.

3. It is one of …………….. (important) questions of our conference.

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

1. We ………………. (not have) time to look at your report this week.

2. Are the staff ………………… (go) to accept the changes?

3. We hope you ……………….. (be able) to join the research team next year.

3. Поставьте глаголы в нужную форму страдательного залога:

1. This room ……………. (to use) only on special occasions.

2. This computer …………….. (not to use) for a long time.

3. The amount ……………….. (to remit) to the seller tomorrow.

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

1. You could miss your plane if you ……………… (not hurry).

2. You ……………….. (not lose) money if you invest in a strong company.

3. If I ………………… (to be) you in your place, I wouldn’t buy the tickets beforehand.

5. Переведите предложения на русский язык:

1. Repairing cars is as profitable as selling them.

2. The more you get, the more you can invest into your business.

3. Our business is not as profitable as yours.

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

BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS

Bookkeepers deal in taxes, cash flow, which includes cash receipt 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 the totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial Balances are usually drawn up every quarter.

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. Certified accountants in England are called charted accountants. In the U.S.A. the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting and then take the examination.

The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the result of the operations, plan and recommend future action. This position is very close to the top executives of the company.

• Whose work do you think is the most important in a company?

Words

1. bookkeeper – бухгалтер;

2. accountant – ревизор отчетности;

3. chartered accountant – дипломированный бухгалтер, аудитор, бухгалтер- эксперт;

4. certified public accountant (Am.) – дипломированный бухгалтер, аудитор;

5. controller – контролер, ревизор;

6. cash – наличные деньги;

7. flow – поток (денег);

8. receipts – денежные поступления;

9. disbursement – выплата денег;

10. sale – продажа;

11. purchase – закупка;

12. transaction – сделка;

13. appropriate – соответствующий;

14. book – бухгалтерская книга;

15. entry – бухгалтерская запись;

16. journal – журнал (бухгалтерский);

17. to post – переносить в главную книгу (бухгалтерскую);

18. ledger – главная книга;

19. expenditure – расходы;

20. earnings – доход(ы);

21. trial balance – пробный баланс;

22. responsibility – ответственность;

23. to interpret – толковать, интерпретировать;

24. data – данные;

25. to determine – определять;

26. expansion – расширение;

27. advertising campaign – рекламная кампания;

28. sophisticated – сложный;

29. accounting - бухгалтерский учет;

30. officer – должностное лицо;

31. to measure – оценивать, определять;

32. performance – деятельность, действие;

33. executive – руководящий работник, руководитель.