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4. Раскройте скобки, употребив соответствующий модальный глагол или его эквивалент, переведите предложения на русский язык (can-could-will be able to, may, must-have to-had to, should).

1. The doctor said, “The child is very ill. He ... be taken to the hospital at once.” 2. Everybody ... learn a foreign language. 3. You ... not drive a car at night without lights on. 4. We ... not live without food and water so we ... eat and drink. 5. There are no buses or taxis here so we ... to walk. 6. ... I use your phone? 7. I ... speak English a little when I was a child. 8. I ... to call you when I am free. 9. I ... to get up early yesterday as I had the important meeting. 10. ... you tell me the way to Gorky square, please?

5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.

1. He said, «I went to get this book because I have not read it.» 2. She said, «I have spoken to Mr. Brown and he will be here in an hour. 3. They asked us, «Will you attend our conference this week?» 4. She said to me, «Give me some time to think.» 5. He said to me, «Are you familiar with this text?» 6. He asked the girl, «How did you manage to carry that heavy box?» 7. She said, «Don’t shut the window!» 8. «I must go home because it is getting late,» she said. 9. «Are you going to London?» the strange boy asked Oliver. 10. «The sailors know the place,» said the captain. 11. «It is too cold today,» said his sister. 12. «Can you make your report this week?» asked me the teacher. 13. «I haven’t finished packing yet,» said Mary. 14. The teacher said to his students, «Open your exercise-books and write what I am going to dictate to you.» 15. «There is little work left to do,» said Ann.

Variant 9

1. Прочитайте и переведите текст на русский язык. Ответьте на вопросы 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 installments 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 tax 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.

  1. What kinds of taxes are there in the U.K.?

  2. What is a fiscal year? How long does it long?

  3. How many days have taxpayers to pay the taxes?

  4. What is P. 45?

  5. What does P.A.Y.E mean?