Вариант III

I. Перепишите предложения. Укажите, в каких синтаксических

функциях употребляется герундий. Переведите на русский язык.

1. The task of solving this problem is extremely difficult.

2. Arriving in Moscow, he went to the airport.

3. You can help our company by signing the agreement.

4. I remember having been given this instruction.

II. Перепишите предложения. Подчеркните причастие. Переведите на

русский язык, обращая внимание на различные формы причастия.

1. The letter mentioned above should be sent to the beneficiary.

2. The work completed, our managers went to the Crimea to rest.

3. The analysts watched the prices falling.

4. In an interlinked global economy, consumers are given the opportunity to buy the best products at the best prices.

III. Перепишите предложения. Переведите на русский язык, обращая

внимание на сослагательное наклонение.

1. It is high time that you got down to business.

2. I wish we advertised our products via television, internet and direct mail, as advertising is an important element of marketing.

3. He wished his wages had been much higher.

4. He looked as if he had lost his job.

IV. Перепишите предложения. Переведите на русский язык, обращая

внимание на различные типы условных предложений.

1. If they had seen you yesterday they would have certainly told you about their financial standing.

2. If our purchasing manager had not been so busy, he would have arranged an appointment.

3. We shall prolong the agreement, if they grant exclusive rights.

4. We should change some items of the list of equipment we have to deliver to them if they made appropriate amendments to the contract.

V. Прочитайте текст. Переведите письменно на русский язык. Ответьте

письменно на вопросы:

1. What must be taken into consideration when tax collection problems are discussed?

2. What are the advantages of cigarette taxes?

3. When does the problem of collecting taxes become relatively simple?

*****

tax stamps – акцизные марки

metering device – средство измерения

actual loads carried – фактически перевозимые грузы

taxpayers – налогоплательщики

The Cost of Tax Collection

The administrative burden of collecting a tax may seem of minor importance, but an efficient method of revenue collection keeps costs to a small fraction of the amount raised. The need for enforcement must also be taken into consideration when collection problems are discussed.

Administration is simplified when the collector needs to contact only a few people and when he is able to render the tax self-enforcing. Cigarette taxes, for example, have both advantages. The manufacturer’s excise tax makes the producer a tax collector; the firm buys stamps and uses them to seal every package. Whenever a metering device can measure taxable amounts mechanically, the problem of collection is relatively simple.

Taxing a truck on the basis of actual loads carried would cost too much for the enforcement to be worth the effort. The effective collection of high income taxes from many millions of small taxpayers necessitated the introduction of the withholding principle. Most of the tax due is deducted by the employer and never reaches the income earner.