методички / 4031 ЭИ

К О Н Т Р О Л Ь Н А Я Р А Б О Т А № 4

Прежде чем приступить к выполнению контрольного задания № 4, вам необходимо повторить следующие разделы курса английского языка по рекомендованным учебникам:

1.Инфинитив (the Infinitive).

2.Инфинитивные конструкции Сложное дополнение (the Complex Object) и Сложное подлежащее (the Complex Subject).

3.Условные предложения (Conditional Sentences).

4.Порядок слов в вопросительных предложениях.

ВА Р И А Н Т 1

Упр. 1. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитив и укажите его синтаксическую функцию (подлежащее, часть именного сказуемого, дополнение, определение, обстоятельство).

1.To ensure steady economic growth, it is necessary to attract larger investments.

2.A written contract of sale is a document to be signed by both the buyers and the sellers.

3.The aim of an advertising campaign is to make potential customers believe that a product is worth buying.

4.Starting a business, a person must analyze such factors as the total amount of capital to be required, the amount of money to be borrowed from a bank, the number of workers to be hired, etc.

5.Our British partners agreed to offer us a 6% discount if we increased our order.

(б) Перепишите предложения, заполните пропуски одним из инфинитивов, данных в рамке. Переведите предложения на русский язык.

1.To ___ unemployment rate at a low level is important for rapid economic growth.

2.To ___ a job in Switzerland, foreigners need special permission.

3.According to Aristotle Onassis, the secret of a success in business is to ___ something that nobody else knows.

4.This year, the dividends to ___ to the shareholders of the company won't be high.

5.The government can provide tax benefits to the companies to ___ domestic industry.

Упр. 2. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное подлежащее

(the Complex Subject).

1.A subsidy is known to be money or other resources granted by the state to support a project, business or industry.

2.The share value has been found to depend greatly on the success of the company's activity.

3.Auditors are expected to have adequate academic training in accounting, taxation, auditing and other areas that relate to their profession.

4.The company was reported to have been dissolved because it had been engaged in speculative operations.

5.The financial crisis in Europe is sure to cause officials to take radical measures.

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(б) Составьте английские предложения, соответствующие по смыслу русским предложениям. Обратите внимание на порядок слов в предложениях с инфинитивным оборотом Сложное подлежащее.

1.Известно что, дефицит государственного бюджета – это превышение государственных расходов над государственными доходами.

2. Ожидается, что в следующем году цены на электричество будут выше, чем в этом.

are expected than electricity

3.Было установлено, что американские налогоплательщики недоплатили в прошлом году налогов на $300 млрд.

4. Полагают, что двойная бухгалтерия появилась в Британии в 16 веке.

5. Уровень инфляции оказался выше, чем ожидалось.

Упр. 3. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное дополнение (the Complex Object).

1.Economists believe workers in poor countries to be much less productive as a result of bad working conditions.

2.We heard him have bought a large amount of the company's shares so we expect him to gain control of the company soon.

3.The sharp reduction in the world price of oil and the economic crisis forced Russia to take drastic measures.

4.Newly established companies suppose e-commerce to be essential part of their business.

5.The Central Bank ordered some private banks to suspend their activities until a thorough inspection of their financial statements was completed.

(б) Составьте предложения из двух подходящих по смыслу частей. Запишите свои ответы в таблицу:

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Упр. 4. Перепишите следующие условные предложения и переведите их на русский язык. Определите тип условных предложений.

1.If the population grew at a faster rate than production, average living standards would fall.

2.Had the chief accountant been more experienced, he would have noticed a misprint in the balance sheet.

3.If the company issues new stocks, it will be possible to replace the obsolete equipment.

4.If the auditor carried out his duties under the law, he would inform the authorities about the fraud.

5.If they had used double entry bookkeeping, they would have easily found the error in balances.

(б) Выберите один из предложенных вариантов ответа. Запишите свои ответы в таблицу:

1.Had governments of all countries reduced import and export restrictions, ___.

a)it would have reduced competition in the world market

b)it would have promoted the expansion of international trade

c)it would have discouraged the development of international trade

2.The company would achieve a higher sales level ___.

a)if the retail price was decreased

b)if it will enter the world market

c)if it had done market research

3.If he had patented his invention, ___.

a)he would become famous all over the world

b)he would have made a lot of money

c)he would have obtained a credit

4.The investors would lose the money invested in their shares ___.

a)if the company concludes the trade agreement with a foreign partner

b)if the company earned a large profit

c)if the company failed

5.If prices continue to fall this way, ___.

a)we wouldn't pay dividends to the shareholders

b)our company won't suffer losses

c)we won't make profits this year

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Упр. 5. Перепишите предложения и задайте к ним вопросы. Тип вопроса указан в скобках.

1.Governments receive revenues from different sources with taxation as the main one.

(общий вопрос)

2.The number of workers in the services sector has greatly increased in recent decades.

(альтернативный вопрос)

3.The balance sheet shows a firm's assets, liabilities, and owners' equity. (специальный вопрос)

4.High interest rates will hinder the development of economy. (разделительный вопрос)

5.Total income and losses of the company are calculated at the end of the year. (вопрос к подлежащему)

Упр. 6. Прочитайте текст, устно переведите его и письменно выполните послетекстовые упражнения.

Accounting

Today, it is impossible to manage a business without complete and accurate accounting information. Managers and employees, lenders, suppliers, stockholders, and government agencies all rely on the information contained in a company's financial statements. Two main reports – the balance sheet and the income statement – show summaries of a firm's financial performance during the accounting period. Accounting information helps managers plan and set goals, organize, motivate, and control. Lenders and suppliers need this information to evaluate credit risks. Stockholders and potential investors use the information to estimate soundness of investments. Government agencies need it to confirm tax liabilities and payroll deductions. The firm's accounting system must be able to provide all this information in the required form.

Accounting is an organized system of collecting, reporting, analyzing, and summarizing financial information. The basis for the accounting system is the accounting equation. It shows the relationship between the firm's assets, liabilities and owner's equity. Assets are all the tangible and intangible items owned by a firm – cash, inventories, land, equipment, buildings, patents, etc. Liabilities are the firm's debts and obligations – what it owes to others. Owner's equity is the difference between a firm's assets and its liabilities – what would be left over for the firm's owners if its assets were used to pay off its liabilities. The standard form of the accounting equation is as follows: Assets = Liabilities + Owners' Equity (i.e. the assets are equal to the liabilities plus the owners' equity).

The balance sheet is one of the major financial statements prepared by accountants. It is a summary report of a firm's assets, liabilities, and owners' equity at a given time. The balance sheet must demonstrate that the accounting equation indeed balances, i.e. it must show that the firm's assets are equal to its liabilities plus its owners' equity. The balance sheet is prepared at least once a year. Most firms also have balance sheets prepared semiannually, quarterly, or monthly.

An income statement is a summary of a firm's revenues and expenses during a specified accounting period. It may be prepared monthly, quarterly, semiannually, or annually. An income statement covering the previous year must be included in a corporation's annual report to its stockholders.

Упр. 7. Выпишите из текста английские эквиваленты следующих слов и словосочетаний.

1.исчерпывающая и точная учетная информация

2.полагаются на информацию, содержащуюся в финансовой отчетности компании

3.обобщенные результаты финансовой деятельности компании

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4.за отчетный период

5.оценить правильность (эффективность) вложения средств

6.подтвердить налоговые обязательства

7.вычеты из зарплаты

8.упорядоченная система сбора, регистрации, анализа и обобщения финансовой информации

9.балансовое уравнение показывает, в каком соотношении находятся активы, обязательства и собственный капитал (компании)

10.материально-производственные запасы

Упр. 8. (а) Подберите к английским словам и словосочетаниям русские

1.Accurate and complete accounting information is necessary to ___ efficiently.

2.The primary users of the accounting information are ___, ___, ___, ___, ___ and ___.

3.Lenders and suppliers use accounting information to estimate ___.

4.The ___ is the basis for the accounting system.

5.Assets are the ___ that a firm owns: cash, inventories, land, equipment, buildings, patents, etc.

6.Two main financial statements of a company are the ___ and the ___.

7.___ are to prepare balance sheets at least once a year.

Упр. 9. Перепишите следующие вопросы к тексту и дайте на них ответы.

1.What is accounting?

2.What two main financial statements do accountants regularly prepare?

3.Does accounting information help managers plan and set goals?

4.What do the balance sheet and the income statement show?

5.What is the standard form of the accounting equation?

6.Do the firm's debts and obligations refer to assets?

7.What statement shows a firm's revenues and expenses during a specified accounting period?

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В А Р И А Н Т 2

Упр. 1. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитив и укажите его синтаксическую функцию (подлежащее, часть именного сказуемого, дополнение, определение, обстоятельство).

1.It is important to research the market before producing a new product and putting it on sale.

2.In most countries, work experience is required to receive unemployment benefits.

3.A bookkeeper's job is to keep a record of the money spent and received by a business or other organization.

4.The bankers suppose that the amount of money to be obtained from selling the company's tangible assets will be enough to settle its debts.

5.Many businesses prefer to use the double-entry bookkeeping to record their financial transactions

(б) Перепишите предложения, заполните пропуски одним из инфинитивов, данных в рамке. Переведите предложения на русский язык.

1.To ___ these goods by air is very expensive but they are needed urgently.

2.To ___ competitive, hi-tech firms must constantly innovate otherwise their products quickly become out of date.

3.The purpose of a balance sheet is to ___ a company's financial position at a specific time.

4.When a company exports goods, there are many problems to ___: packaging, transportation, insurance, terms of payment, etc.

5.The wages at this plant are too low to ___ skilled workers.

Упр. 2. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное подлежащее

(the Complex Subject).

1.A new product is unlikely to be sold successfully until a wide advertising campaign is organized professionally.

2.The recent financial scandal on the stock market seems to be just the tip of the iceberg.

3.Large companies are supposed to have a better chance of obtaining a loan from a bank than smaller firms.

4.In Japan, employees are known to be very loyal to their companies and job turnover is low.

5.The bank has proved to be unable to meet its liabilities. The Central Bank is sure to withdraw its license in the near future.

(б) Составьте английские предложения, соответствующие по смыслу русским предложениям. Обратите внимание на порядок слов в предложениях с инфинитивным оборотом Сложное подлежащее.

1.Полагают, что балансовый отчет содержит недостоверную информацию об активах и пассивах фирмы.

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2. Маловероятно, что они выплатят все долги в этом году.

3. Сообщили, что минимальная заработная плата будет увеличена в следующем месяце.

Упр. 3. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитивный оборот Сложное дополнение (the Complex Object).

1.Economists suppose youth employment to be low in Germany because education is subsidized by the state.

2.The manager ordered the accountant to estimate how much capital will be needed for expanding their business.

3.The newspapers reported Shell Oil Co. to have taken the blame for the explosion and oil spill in the Gulf of Mexico.

4.If a central bank allows the economy to expand too rapidly, it may cause inflation.

5.Some economists think profitability in private enterprises to be higher than in the public sector.

(б) Составьте предложения из двух подходящих по смыслу частей. Запишите свои ответы в таблицу:

Упр. 4. Перепишите следующие условные предложения и переведите их на русский язык. Определите тип условных предложений.

1. If profits had been higher than costs, the firm would not have gone bankrupt.

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2.If California were a country, its gross domestic product would be the world's seventh largest.

3.Many companies will lose their stable position in the market if recession continues.

4.If a small company wanted to prepare some financial statements, it would make use of services of an outside accountant.

5.Had you kept your capital in euros rather than in rubles, your loss would have been much lower.

(б) Выберите один из предложенных вариантов ответа. Запишите свои ответы в таблицу:

1.If we had known that the company was in financial difficulty, ___.

a)we would have made a contract with it

b)we wouldn't have done business with it

c)we would suffer great losses

2.The bank won't grant you a loan to set up a company ___.

a)unless you have some kind of business plan

b)unless you have a current account in this bank

c)unless you have tax benefits

3.If this factory closed down, ___.

a)many people would get promotion

b)many people would have gone on holiday

c)many people would be out of work

4.If wages and salaries are increased, ___.

a)higher profits will be earned by the company

b)labour productivity will be decreased

c)job turnover will be reduced

5.Provided we had met this order on time, ___.

a)we would have received a stern rebuke

b)we would have got a bonus

c)we would be dismissed

Упр. 5. Перепишите предложения и задайте к ним вопросы. Тип вопроса указан в скобках.

1.As a rule, an increase in minimum wage results in an increase in living standards.

(общий вопрос)

2.The state laws allow Detroit to levy a higher income tax than other cities.

(альтернативный вопрос)

3.Last year, a high tax was placed upon luxury goods. (специальный вопрос)

4.The wages and salaries are usually paid down on fixed dates. (разделительный вопрос)

5.Metals such as gold and silver have been used for money for at least 4,000 years.

(вопрос к подлежащему)

Упр. 6. Прочитайте текст, устно переведите его и письменно выполните послетекстовые упражнения.

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History of Accounting

Accounting is said to be «the language of business». Perhaps a better term is the «the language of financial decisions». The better you understand the language, the better you can manage the financial aspects of living.

Accounting has a long history. Some scholars claim that writing arose in order to record accounting information. Account records date back to the ancient civilizations of China, Babylonia, Greece and Egypt. The rulers of these civilizations used accounting to keep track of the costs of labour and materials used in building structures like the great pyramids.

Accounting developed further during the 1400s. Merchants in medieval Venice began using a double-entry bookkeeping. It is the system of keeping financial records in which each transaction must be recorded in two accounts (as a credit in one account and a debit in another). Franciscan monk and mathematician Luca Pacioli1 was the first person to describe the doubleentry system in his famous «Summa» book. He is known as «The Father of Accounting». Double-entry bookkeeping quickly spread throughout Europe and became the foundation of modern accounting.

The pace of accounting development increased during the Industrial Revolution as the economies of developed countries began to mass-produce goods. Until that time, merchandise had been priced based on managers' hunches about cost. However increased competition required merchants to adopt more sophisticated accounting systems.

In the 19th century, the growth of corporations, especially those in the railroad and steel industries, spurred the development of accounting system. Corporation owners – the stockholders – were no longer the managers of their business. Managers had to create new accounting systems to report to the owners how well their businesses were doing.

Nowadays, accounting practice and financial reporting regulation vary from one country to another. In recent years, there has been growing interest in the harmonization of international accounting standards. The factors, which have stimulated the movement towards harmonization, have included the increasing internationalization of business and the importance of multinational corporations in the world economy. In 1973, the International Accounting Standards Committee2 was founded to coordinate the development of accounting standards internationally. Nowadays, all companies are required to strictly comply with accounting standards.

Notes: 1Luca Pacioli – Лука Пачоли

2International Accounting Standards Committee – Комитет по международным стандартам бухгалтерского учета

Упр. 7. Выпишите из текста английские эквиваленты следующих слов и словосочетаний.

1.вести записи учетной информации

2.система двойной записи

3.система ведения финансового учета

4.основа современного бухучета

5.экономики развитых стран

6.явился стимулом развития системы бухучета

7.учетная практика

8.регламент предоставления финансовой отчетности

9.гармонизация международных стандартов бухучета

10.возрастающая интернационализация бизнеса

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Упр. 8. (а) Подберите к английским словам и словосочетаниям русские эквиваленты. Запишите полученные соответствия.

словосочетаниями, данными выше. Переведите предложения на русский язык.

1.___ date back to the ancient civilizations of China, Babylonia, Greece and Egypt.

2.Accounting helped the rulers of Egypt to keep a record of the ___ and materials used in building the Great Pyramids.

3.A ___ is the system of keeping financial records in which each transaction must be recorded in two ___.

4.During the Industrial Revolution, developed countries began to ___ goods.

5.Merchants had to adopt more sophisticated accounting systems because of ___.

6.Corporation owners – the ___ – were no longer the managers of their business.

7.The aim of founding the IASC was to coordinate the development of accounting standards ___.

Упр. 8. Перепишите следующие вопросы к тексту и дайте на них ответы.

1.Is accounting the language of business or the language of important decisions?

2.Where did the first account records appear?

3.What did the rulers of the ancient civilizations used accounting for?

4.Who began using a double-entry bookkeeping?

5.Why did the pace of accounting development increase during the Industrial Revolution?

6.All modern economics have similar accounting practice and financial reporting regulation, don't they?

7.What are the factors that have stimulated the movement towards harmonization of international accounting standards?

В А Р И А Н Т 3

Упр. 1. (a) Перепишите предложения и переведите их на русский язык. В каждом предложении подчеркните инфинитив и укажите его синтаксическую функцию (подлежащее, часть именного сказуемого, дополнение, определение, обстоятельство).

1.It is impossible to manage a business without accurate and timely accounting information.

2.If you haven't enough money in your account to pay your bills, you will have to ask for an overdraft.

3.The purpose of the World Bank is to provide long-term loans to poor countries to speed up their economic development.

4.Auditors to be hired for checking financial statements mustn't own any stocks of the company to be examined.

5.Jamaica is planning to create 13,000 new jobs to reduce the island's unemployment by 4%.

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