7. Из приведенных вариантов ответа укажите номер предложения, содержащего правильный ответ на поставленный вопрос:

What fields are there in accounting?

1. ….. accounting education, financial accounting, teaching accounting, health accounting.

2. ….. management accounting, public accounting, educational accounting, sport accounting.

3. …. financial accounting, public accounting, management accounting, accounting education.

2 семестр. Вариант 3

I. Перепишите следующие предложения, определите в каждом из них видовременную форму и залог глагола-сказуемого. Переведите предложения на русский язык.

1. The coins were wretched to the bank.

2. The weakness is affirmed.

3. The bankers have been introduced.

2. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на разные значения слов it, that, one.

1. It is associated with not one but two of the great developments in their history.

2. It was to the problem of quality that the merchants of Amsterdam now addressed themselves.

3. It is produced annually.

3. Перепишите предложения и переведите их на русский язык, обращая внимание на разные значения глаголов to be, to have, to do.

1. The deposits so created did not need to be left idle in the bank.

2. Ships did not come back.

3. The bank has solved the problem of the quality of the coins.

4. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на бессоюзное подчинение.

1. The recipient knew he was getting honest weight, nothing fanny.

2. The bank he works deals with money.

5. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на функцию инфинитива.

1. Everywhere in Europe men were taking the coins and sweating and clipping them, thereby getting metal to make more of them.

2. The deposits so created did not need to be left idle in the bank.

3. The purpose of auditing is to give professional opinion as whether the company’s financial reports fairly represent its financial position and operating results.

6. Прочтите и письменно переведите текст, предварительно вставьте пропущенные слова по смыслу (invention, borrowers, account, depositor, coins, pay, monetary).

BANKS AND MONEY

For a fall view of banks and money the city to visit is Amsterdam. It is associated with not one but two of the great developments in their history.

In 1609, money - hard, coined money - was, abundant in Amsterdam. Everywhere in Europe men were taking the … and sweating and clipping them, thereby getting metal to make more of them. It was to the problem of quality that the merchants of Amsterdam now addressed themselves. They created a bank owned by the city; the bank solved the problem of the quality of the coins by going back to the system that antedated the … of coinage. That was weighing. A merchant brought his good and wretched coins to the bank weighed them, and the weight of the pure metal was them, credited to his …. This deposit was a highly reliable form of money. A merchant could transfer it to the account of another merchant. The recipient knew that he was getting honest weight, nothing fanny. Payments through the bank commanded a premium.

Then came the second Amsterdam discovery. The deposits so created did not need to be left idle in the bank. They could be lent. The band then got interest. The borrower then had a deposit that he could spend. But the original deposit still stood to the credit of the original depositor. That too could be spent. Money, spendable money had been created.

4. The important thing, obviously, is that the original … depositor and the borrower must never come at the same time for their deposits - their money. As will now be evident, every … innovation or reform carries the seeds of some new abuse. So it was here. One of the important … from the Bank was the Dutch East India Company. The members of the Company were often the same men who ran the Bank. In the eighteenth century the East India Company fell on hard times; there was war with England, ships did not come back. It was slow … at first, and then its loans went into default. Early in the last century suspicion spread, the weakness was affirmed, the depositors started coming, and they couldn't be paid.