7. Answer the following questions:

1. What principles are adopted by accountants to measure assets?

2. What is the economic value of an asset?

3. What should companies in similar industries use to enable users to interpret financial statements with confidence?

2 семестр. Вариант 6

1. Перепишите следующие предложения и переведите их на русский язык.

1. The normal movements of the arms, for example, are upwards and forwards.

2. The raising of the knee to a position that will bring the tight parallel to the ground will furnish a further example.

3. The division of the total height of the body into equal section will have impressed the ideas of the unity of the body and the proportion of its parts and sections

2. Подчеркните одной чертой сказуемое, выраженное глагольной формой в действительном залоге, двумя чертами – сказуемое, выраженное глагольной формой в страдательном залоге.

1. If, however, the body was clothed and the same girths taken again, but this time on the clothing, some important differences would be noted.

2. If the relationship of the nude knee and nude waist were represented by as 15 and 34, the greater amount of clothing on the waist will have disturbed this radio to as 15 ¼ is to 36.

3. The practical consideration is that this increase in girths has to be allowed for in making the pattern for the next garment worn over.

3. Выделите обстоятельство (группу обстоятельства) в предложении и проанализируйте его влияние на время сказуемого. Переведите обстоятельство, не переводя предложения.

1. In the sixties of the last century electrical engineering was just making its first, rather timid, steps.

2. When the ball was touching the surface of the rod, some of the static electricity passed to it.

3. Nowadays the incandescent lamp has become the most common source of electric light.

4. By the beginning of the nineteenth century physicists had already been able to produce powerful “artificial” magnets.

4. Выделите сказуемое в страдательном залоге и укажите, какие формальные признаки помогли вам это сделать.

1. Bits being the smallest part of information are typically grouped in units called bytes that are handled usually in standard groups called machine words or just words.

2. There are two basic types of information or words that can be put into memory cell or location.

3. One of the ways of storing information in a computer is storing by using a set of small magnetically polarized spots on a magnetic surface.

4. The computer must be told exactly which address contains an instruction and which contains a quantity.

6. Прочтите и письменно переведите текст, предварительно вставьте пропущенные слова по смыслу (market, dealers, factors, member, operations, sale).

The Global Money Market

Foreign exchange trading in Britain is centered wholly in London. The London foreign exchange … is a telephonic market consisting of 3 groups: authorized banks, 11 foreign exchange brokers and the Bank of England. British … are to some degree over-seen and controlled by the Bank of England, which limits outstanding positions and calls regular returns. Sterling is thereby protected against undesirable speculations. This control has never prevented the involvement in world money operations necessary to strengthen the commercial base, and in fact it has provided protection against the vicious losses reported by, some banks overseas during the past few years.

Continuous contact between … in banks in many cities around the world is, in essence, the international market. They fix the international conversion value of one currency against another and conflicting opinions are swiftly ironed out by the movement of funds. At any one moment of time, the value of sterling against the American dollar is the same, whether you deal in London, Germany, Tokyo or San Francisco.

The major controlling factors that affect exchange rates are speculation, interest rates and the balance of payments. In the past, speculation, against the dollar in favor of other currencies has led to the … of dollars and the consequent purchase of other currencies. Interest rates dictate the flow of money flow of money from one foreign centre to another as money seeks higher yields and the conditions in local money markets plus window dressing operations at the ends of months, quarters and the year, react on money flows. So the impact of a balance of payments surplus or deficit is quite apparent. It follows that the currency of a country with a constant surplus will always be in demand. But other things quite apart from financial … affect the foreign exchange market. Political events can move the market quite significantly.

At one point exchange rates were controlled and monitored by the central banks under the Breton Woods Agreement. This affected … countries of the International Monetary Fund, which meant simply that all such countries would have a parity for their currency against the American dollar, itself tied to gold, and their currency would be protected against the dollar to a maximum spread of А per cent either side of this parity. All commercial companies working on a wider commercial profit margin could rely on the rate movement staying within agreed boundaries.