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(Present Perfect I)

Утвердительная форма

I You	have	opened an account
Не She It	has	withdrawn money
We You They	have

Отрицательная форма

I You	have not	opened an account
Не She It	has not	withdrawn money
We You They	have not

Вопросительная форма

Have	I you	opened an account
Has	he she it	withdrawn money
Have	we you they

Сокращения: 've=have haven't=have not

's=has hasn't=has not

Vocabulary list

		a full-dress (surprise) audit — полная (внеплановая) аудиторская проверка
		to check out the vault reserve cash — проверять резерв наличности в хранилищах
		a ledger — бухгалтерский реестр
		to inspect records — проверять бухгалтерскую документацию
		Audit Department Head (Chief) — начальник аудиторского отдела
		a savings account (Am.) — сберегательный счет
		a checking account (Am.) — текущий счет
		to place oneself in a difficult financial position — поставить себя в затруднительное финансовое положение
		to be free — не начислять комиссию, не взимать плату за дополнительные услуги syn. to be without service charges
		to receive a special low interest on loans — получать кредит на льготных условиях
		to be below the prime rate — быть ниже базисной ставки
		to take advantage of smth — воспользоваться чем-либо
		to borrow to the limit from smb — исчерпать лимит кредита где-либо
		a cancelled cheque — оплаченный, погашенный чек
		to make out a cheque — выписать чек
		to milk a dormant account — снимать деньги с неактивного депозитного счета
		to do smth for the benefit of smb — делать что-либо ради кого-либо
		to take precautions to do smth — принимать меры предосторожности
		to have authority to do smth — иметь право делать что-либо
		to scrutinize dormant account transactions — изучать операции на неактивных депозитных счетах
		to approve dormant account transactions — давать разрешение на проведение операций на неактивных счетах
		to cover up smth — скрывать что-либо, заметать следы syn. to cover one's tracks
		to confront smb with smth — обвинять кого-либо в чем-либо
		to find smb out — разоблачить кого-либо

1. A full-dress audit took place in FMA's main downtown branch some time ago. It was a surprise audit. The auditors counted the tellers' cash, checked out the vault reserve cash, took over all the ledgers and inspected the records. At ten minutes to nine the first results were ready. Edwina D'Orsey, Nolan Wainwright, two FBI agents who dealt with the cash loss and Mr Burnside, the Audit Department Head, have just assembled in the conference room.

"Are you going to count the tellers' cash?" Edwina wants to know.

"No, we have already counted the tellers' cash. We counted it an hour ago." is Mr Burnside's answer.

"Are you going to inspect the records?"

"No, we have already inspected the records. We inspected the records two hours ago."

"Have you discovered anything yet?" Edwina D'Orsey asks Mr Burnside.

"Yes, we have. Unfortunately a good deal more than anyone expected a mere three hours ago."

1. What took place in FMA's main downtown branch some time ago?

2. What did the auditors do?

3. The people involved have just assembled in Edwina D'Orsey's office, haven't they?

4. What has Edwina D'Orsey just asked?

2. Mr. Burnside has just spread out some papers on the circular table.

"We have already made an examination of personal bank accounts — savings and checking — of all personnel employees at the main downtown branch."

"Really? When" Nolan Wainwright was surprised.

"We made the examination half an hour ago. We wanted to find some evidence of individual financial difficulty. And we found it. You have a bank employee who has placed himself in a difficult financial position."

Edwina D'Orsey is listening to the man intently.

1. Mr Burnside has just spread out some counterfeit credit cards on the table, hasn't he?

2. What examination have the auditors already made?

3. When did the auditors make the examination?

4. Has one of the bank employees placed himself in a difficult financial position?

5. Edwina D'Oresey is listening to Mr Burnside intently, isn't she?

3. Most of bank employees maintain their personal accounts at the branch where they work. One reason is that the accounts are "free"— that is without service charges. Another reason — the more important — is that employees receive a special low interest on loans, usually one per cent below the prime rate. After a pause the Chief of Audit Service speaks again.

"The bank employee, I am talking about, has taken advantage of his special bank credit and borrowed to the limit. Some months ago he borrowed from a finance company where interest rates are notoriously high." He stops again.

1. Why do most bank employees maintain their bank accounts at the branch where they work?

2. What has the Chief of Audit Service just said?

3. The thief borrowed large sums from a financial company some months ago, didn't he?

4. Are interest rates high or low in the financial company?

4. Mr Burnside has just produced several Cancelled cheques made out to three separate financial companies. "Incidentally, we have already been in touch by telephone with two of the companies and found out both accounts are seriously delinquent despite the payments that you can see here. One more fact is relevant. It is impossible to make these payments on the basis of a bank salary, the amount of which we know.”

Edwina D'Orsey is not listening any more. She is looking at the signature on each of the cancelled cheques — a signature she sees every day, bold and clear. The signature is Eastin's.

1. What has Mr Burnside just produced?

2. The auditors have already been in touch with three companies, haven't they?

3. Is it possible to make the payments ort the basis of a bank salary?

4. Why isn't Edwina D'Orsey listening to Mr Burnside?

5. "It is not the only thing our thief has done." Mr Burnside moves on. "He has also milked dormant accounts." In his lecturer's manner and for the benefit of the FBI men, Mr Biffnside defines a dormant account. "It is an account — saving or cheeking which has little or no activity. All banks have customers who leave such accounts untouched over long periods, sometimes for many years. Banks take precautions to prevent fraudulent use of dormant accounts. Operations officers have authority to scrutinize and approve dormant account transactions. As assistant operations officer, Miles Eastin has used his authority to cover up his dishonesty" the Audit Chief concludes.

1. Miles Eastin hasn't milked dormant accounts, has he?

2. How does Mr Burnside define a dormant account?

3. In what way do banks take precautions to prevent fraudulent use of dormant accounts?

4. Has Miles Eastin used his authority to cover his dishonesty?

6. "Eastin has been rather clever. So far we have pinpointed close to eight thousand dollars" The Audit Chief adds.

"Have you confronted Miles with what you know?" Nolan Wainwright asks.

"No, we haven't. We still have little evidence. The thief has covered his tracks well."

"Do you think that Eastin has any idea you have found him out?"

"I am certain he doesn't. We were careful not to show what we wanted. To cover up we asked for many things we didn't need."

1. Has Eastin been clever?

2. How much have the auditors pinpointed so far?

3. The auditors haven't confronted Miles Eastin yet, have they?

4. Were the auditors careful not to show what they wanted?