Dialogue

A. Hi, B, Glad to meet you. You look very busy this morn­ing. There were so many statements on your table.

B. Oh, A. This is the end of the year. The accounting department is very busy.

A. I know, we are all very busy, totaling accounts. But I've already turned in the report on my department.

B. Good.

A. So, how's business.

B. I don't know everything. I am busy with some records and statements. I don't have the whole picture. But I think the company is doing very well.

A. I am sure of it. We have to keep our creditors and inves­tors happy. B. Well, the balance sheet and profit and loss statement are ready it is the end of the fiscal year. So every body can check out the assets and liabilities net worth and profit position m the financial statements.

A. Do you work with the pay cheeks? B. Why are you asking?

A. I thought you could explain me the big difference be­tween my gross pay and my net take-home pay.

B. Explanation takes only one word - taxes. Actually the sal­ary are done through the computer.

A. Really?

B. Sure. We can't handle any volume in a large company without computers.

Grammar Exercises

Exercise 38. Make the sentences negative.

M o d e l: I worked as an accountant in a big corporation

I didn’t work as an accountant in a big corporation.

1. An accounting department reported on the effects of the transactions.

2. They studied carefully income statement and balance sheet.

3. We used ratio analysis to determine the firms operating efficiency.

4. The accountants checked the assets and liabilities.

5. The accounting department provided data for the management.

Exercise 39. Put up four questions of different types to each sentence (general, special, disjunctive, alternative).

M o d e l: The accounting department regularly prepared the income statement and balance sheet.

1. Did the accounting department regularly prepare the income statement and balance sheet?

2. What did the accounting department regularly prepare?

3. The accounting department regularly prepared the income statement and balance sheet, didn’t it?

4. Did the accounting department prepare the income statement or a financial statement?

1. The board of directors checked out assets liabilities and net worth.

2. He worked as a Comptroller of the company for two years.

3. The applicants sent their resumes and letters of interest.

4. She used to do books in a big company.

5. Some governmental corporations issued stock certificate.

Exercise 27. Поставьте глаголы, стоящие в скобках, в зависимости от смысла, в Present Indefinite, Present Continuous, Present Perfect или Present Perfect Continuous:

1. Helen (to learn) English at the Institute. She (lo learn) English since last autumn 2. They are busy now. They (to discuss) an important question. They {to discuss) it since five o'clock. 3. Where is Comrade Petrov? _ He (to work) in the library —He (to work) long? —Yes, he (to work) since morning. 4. My brother (to be} in hospital He (to be) there for ten days. 5. Comrade Ivanov (to teach) French. He is a very experienced teacher. He (to teach) French for fifteen years. 6 I (to know) Peter well.—Since when you (to know) him? —I (to know him) since 1940.