13* Read the text below, pick out words and expressions in bold type and match them with synonymous words and expressions from the box.

administrative, in that way, reveals, office-workers, benefits, corporate image, consequently, on top of that, purposes, lastly, goals, contact The Importance of Budgeting to the Business

1. The process of budgeting is central to financial man­agement and the efficient operation of the business. The main advantages to the business can be summa­rized as follows:

2. Budgeting requires the business to consider its objec­tives and it therefore clarifies its aims and polices.

3. Each department or sub-department is required to plan expenditure. This identifies the different areas of man­agement responsibility within the business.

4. It gives the people, who work in the business targets to aim for, which improves incentives and motivates employees.

5. Budgeting requires cooperation and communication between the various departments within the business. Thus it helps to develop a corporate identity and reduces departmentalization.

6. In addition budgeting improves the central control of the business by senior management.

7. Finally; budgeting identifies strengths and weaknesses with­in the business and therefore helps to improve efficiency.

14* Translate the sentences into English paying special attention to the expressions in bold type.

1. Выбирая оптимальный метод финансирования сле­дует принять во внимание ряд факторов.

2. После того как бюджет согласован, он используется для контроля за деятельностью всех отделов компании

3. Следует отметить, что, чем больше предприятие, тем больше у него выбор потенциальных источников фи­нансирования.

4. Следовательно, нужно принять решение относи­тельно наиболее целесообразного источника фи­нансирования.

5. Малые предприятия сталкиваются с трудностями в получении финансовых средств, в которых они нуждаются.

Unit 4. DISCUSSION

15 Study the expressions in the Useful Language box and the examples below showing different lexical and gram­matical ways of-expressing -oiie-antHhe-sanre language function. Useful Language

Expressing similarity	Expressing contrast
1. in the same way as	1. in spite of
2. in a similar way	2. despite
3. as in the case of	3. but
4. as + clause	4. although/though
5. as + preposition phrase	5. while/whereas
Expressing condition	Giving advice
1. if	1. You should.../may be
2. in case of	you should...
3. on condition that	2. You had better...
4. supposing	3. Why don't you...
5. were he/she/it (instead of	4. If I were you I would...
'if he/she /it were')	5. I'd advise you ...

a) similarity

1. Written works and works of art are protected by law in the same way as scientific works.

2. As in the case of scientific works written works and works of art are protected by law.

3. The law protects written works and works of art as it protects scientific works.

4. In Canada, as in the USA, written works, works of art and scientific works are protected by law in a similar way.

b) contrast

1. The investment is very huge but the productivity is rather low.

2. In spite of huge investment the productivity is rather low.

3. Despite huge investment the productivity is rather low.

4. Although the investment is very huge, the productivi­ty is rather low.

5. The productivity is rather low whereas the investment is very huge.

c) condition

1. If the advertising is good the product will sell well.

2. On condition that the advertising is good the product will sell well.

3. In case of good advertising the product will sell well.

4. Supposing the advertising is good the product will sell well.

5. Were the advertising good the product would sell well.

d) advice

1. In case you are broke you should borrow money from the bank.

2. In case you are broke you had better borrow money from the bank.

3. You say you are broke. Why don't you borrow money from the bank?

4. Are you really broke? If I were you I would borrow money from the bank.

5. In case you are broke I'd advise you to borrow money from the bank.