4404

15

9

.

16

6

.

17

3

.

Section B

Answers

Tr

Fa

ue

lse

0

F

.

1

T

.

2

F

.

3

F

.

4

T

.

5

T

.

6

F

.

7

T

.

8

T

.

9

T

.

1

T

0.

Section C

Ans

1.

c)

11.

a)

21.

a)

31.

b)

2.

b)

12.

b)

22.

b)

32.

c)

3.

a)

13.

b)

23.

b)

33.

c)

4.

b)

14.

b)

24.

b)

34.

a)

5.

a)

15.

b)

25.

c)

35.

b)

6.

b)

16.

b)

26.

c)

36.

c)

7.

b)

17.

a)

27.

a)

37.

c)

8.

c)

18.

b)

28.

c)

38.

c)

9.

b)

19.

a)

29.

a)

39.

a)

10.

b)

20.

b)

30.

b)

40.

c)

Part B

1.

B (a larger amount)

11

A (unlike Russian accounting

.

standards)

2.

B (more)

12

C (the lowest of the values)

.

3.

D (the most obvious)

13

B (higher)

.

4.

C (closer)

14

D (as soon as possible)

.

5.

C (three times as much as they

15

B (has taken me)

have now)

.

6.

A (half as much)

16

C (fewer)

.

7.

D (less efficient)

17

B (much easier)

.

8.

C (the less the company’s net

18

C (half as much)

income)

.

9.

B (half as much as 50 % of its

19

C (four times as high as)

shares)

.

10

D (using)

20

C (half as bad as)

.

.

1.

c)

11.

a)

21.

b)

31.

b)

2.

a)

12.

a)

22.

b)

32.

c)

3.

a)

13.

a)

23.

b)

33.

b)

4.

c)

14.

b)

24.

a)

34.

a)

5.

b)

15.

b)

25.

b)

35.

c)

6.

b)

16.

a)

26.

a)

36.

b)

7.

b)

17.

b)

27.

b)

37.

c)

8.

a)

18.

a)

28.

a)

38.

b)

9.

b)

19.

b)

29.

c)

39.

b)

10.

a)

20.

a)

30.

b)

40.

b)

Part B

1.

C (are considered)

11

B (has been introduced)

.

2.

B (by playing)

12

A (are required)

104

.

3.

C (has accumulated)

13

A (similar to)

.

4.

C (is made)

14

C (will be useful)

.

5.

D (will be wrong)

15

A (comprises)

.

6.

D (is well-known)

16

A (are prepared)

.

7.

C (is not a sale)

17

B (depends)

.

8.

A (affect)

18

D (are recorded)

.

9.

C (enables)

19

C (maintaining)

.

10

C (are different individuals)

20

A (is used)

.

.

1.

c)

11.

b)

21.

b)

31.

a)

2.

c)

12.

b)

22.

c)

32.

b)

3.

a)

13.

a)

23.

b)

33.

b)

4.

a)

14.

b)

24.

c)

34.

b)

5.

a)

15.

a)

25.

b)

35.

b)

6.

b)

16.

b)

26.

a)

36.

a)

7.

a)

17.

b)

27.

b)

37.

a)

8.

b)

18.

c)

28.

b)

38.

b)

9.

a)

19.

a)

29.

c)

39.

a)

10.

a)

20.

b)

30.

a)

40.

b)

105

1.

C (to compare)

11

C (requires)

.

2.

D (has been made)

12

B (have begun)

.

3.

A (before deducting)

13

A (must be able)

.

4.

A (without taking

into

14

C (by entering)

account)

.

5.

D (portray)

15

B (using)

.

6.

A (On assessing key risks)

16

B (it is worth checking)

.

7.

C (is especially relevant)

17

B (generating complete sets of

.

financial statements)

8.

A (on exchanging)

18

B (is implemented)

.

9.

C (is difficult)

19

C (give)

.

10

D (other users)

20

B (might to some extent be

.

.

accelerated…)

1.

b)

11.

b)

21.

b)

31.

c)

2.

a)

12.

b)

22.

a)

32.

b)

3.

a)

13.

b)

23.

b)

33.

c)

4.

b)

14.

a)

24.

b)

34.

a)

5.

c)

15.

b)

25.

b)

35.

a)

6.

b)

16.

b)

26.

a)

36.

c)

7.

a)

17.

a)

27.

c)

37.

a)

8.

b)

18.

a)

28.

b)

38.

b)

9.

c)

19.

b)

29.

b)

39.

a)

10.

b)

20.

b)

30.

c)

40.

c)

Part B

1.

B (has adopted)

11

C (is related)

.

2.

D (new ones)

12

B (to extend)

.

3.

A (to use)

13

A (are carried)

.

4.

B (to tell)

14

C (charge)

.

5.

D (western one)

15

C (declines)

.

6.

D (by just considering)

16

B (is mainly concerned)

.

7.

D (the greater)

17

B (has undertaken)

.

8.

C (helps)

18

B (require)

.

9.

B (would rather study)

19

D (is creating)

.

10

C (should be done)

20

C (to prepare)

.

.