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

What do the UK banks advice?

1……….. Irrevocable letters of credit.

2……….. different letters of credit.

3……..... revocable letters of credit

2 семестр. Вариант 5

1. Определите время сказуемого, не переводя его, а опираясь только на формальные показатели.

1. The gas industry is rapidly expanding in Central Asia.

2. By the end of the period the production of synthetic rubber will have increased considerably.

3. After their arrival from the expedition they will be studying the results of their observations for several months.

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 (amount. approach, measurement, company services, income).

Net Income

From an economic point of view, is a change in the company's wealth during a period of time, from all sources other than the injection or withdrawal of investment funds. Income is the amount the company could consume during the period and still have as much real wealth at the end of the period as it had at the beginning.

Accountants generally have rejected this … for the same reason that they have found value an unacceptable basis for asset measurement: such a measure would rely too much on estimates of what will happen in the future, estimates that would not be readily susceptible to independent verification. Instead, accountants have adopted what might be called a transactions approach to income …. They recognize as income only those increases in wealth that can be substantiated from data pertaining to actual transactions that have taken place with persons outside the company. In such systems, income is measured when work is performed for an outside customer, when goods are delivered, or when the customer is billed.

Recognition of income at this time requires two sets of estimates: (1) revenue estimates, representing the value of the cash that the company expects to receive from the customer; and (2) expense estimates, representing the resources that have been consumed in the creation of the revenues.

Expense estimates are generally based on the historical cost of the re­sources consumed. Net income, in other words, is the difference between the value received from the use of resources and the cost of the resources that were consumed in the process. As with asset measurement, the main problem is to estimate what portion of the cost of an asset has been con­sumed during the period in question.

The cost of the portion of these assets the … uses to produce revenues in any period is that period's depreciation expense, and the … shown for these assets on the balance sheet is their historical cost less an allowance for depreciation, representing the cost of the portion of the asset's anticipated lifetime services that has already been used. To estimate depreciation, the accountant must predict both how long the asset will continue to provide useful … and how much of its potential to provide these services will be used up in each period.