Infinitive constructions (Инфинитивные обороты)

COMPLEX SUBJECT (Сложное подлежащее):

подлежащее + сказуемое + инфинитив

Примеры:

Не is known to work in a big company.

Известно, что он работает в крупной компании.

The work proved to be useful.

Работа оказалась полезной.

В качестве сказуемого в этом обороте могут использоваться только определенные глаголы:

1. в PassiveVoice –to report(сообщать), to say(говорить), to know (знать), to suppose (предполагать), to state (утверждать), to expect (ожидать), to consider (рассматривать), to believe (полагать), to think (думать) , to find (находить)

2. в Active Voice – to seem, to appear (здесь: по-видимому), to happen (случается), to prove (здесь: оказывается), to be likely (вероятно), to be unlikely (вряд ли)

COMPLEX OBJECT (Сложное дополнение):

подлежащее + сказуемое+ существительное (в объектном падеже) +инфинитив

(Active Voice) /местоимение/

Пример:

We supposed them to work in the office.

Мы полагали, что они работают в офисе.

Глаголы, используемые в качестве сказуемого в этом обороте:

to know, to want, to suppose, to expect, to consider, to think, to find, to believe.

После глаголов, выражающих чувства, восприятие (to see, to hear, to feel, to watch и др.), частицаto перед инфинитивом опускается:

We saw them work in the office.

Мы видели, что они работают в офисе.

FOR + NOUN /PRONOUN/ + INFINITIVE (for + существительное + инфинитив)

/местоимение/

Пример:

For people to work better they should be interested in the results of their labor.

Чтобы люди работали лучше, они должны быть заинтересованы в результатах своего труда.

5. Translate the sentences with Infinitive Constructions:

1. The accounting information is known to help managers in making proper decisions.

2. Premium is expected to be given to the best officials of the department at the end of the year.

3. Cost efficiency measures proved to be useful for the development of the company.

4. The practice of accounting is likely to arise for many thousands of years ago.

5. Accountants are believed to be involved in different levels of management.

6. For the accountants to work well they should know GAAP guide user.

7. The Chief Accountant informed the employees, that the Management wants them to work better.

8. Accounting is considered to be the systematic development and analysis of information about the economic affairs of an organization.

9. For the employees to improve their professional knowledge they should be regularly trained.

10. A new Chief Accountant is said to be introduced to other officials.

6. Read Text C. Agree or disagree with the statements. Define: “true” or “false”.

1. Accounting is the process by which assets, liabilities, equity, income and expenses are monitored over a certain period of time.

2. The accounting process begins with the record of a transaction and ends with the preparation of a balance sheet.

3. General standards used in presentation and reporting of financial information make them more relevant and informative.

4. The income statement is prepared from net income and dividend information.

5. Entries are not necessarily made in chronological order.

6. A standard balance sheet has four parts: assets, liabilities, ownership equity and expenses.

7. Accounting summarizes and interprets financial activities.

8. Accountants can’t be involved in the management of a company.

9. Net worth equals assets minus liabilities.

10. Accountants do not participate in cost efficiency measures.