16. Переведите на английский язык части предложений в скобках, обращая вни­мание на функции инфинитива.

1. The task of bookkeeping (состоит в том, чтобы записывать) sys­tematically all transactions of the company and (обеспечивать) ac­counting with all the necessary data.

2. An error in records of this transaction (как говорят, была сделана) at the posting step when the accountant transferred the data from the journal to the general ledger.

3. (Для того чтобы была закончена) the bookkeeper's work, a trial bal­ance summarizing all debits and credits should be prepared at the end of the fiscal year.

4. The board of directors (ожидает, что управляющий сделает) a re­port about the current financial position of the company (для того, чтобы принять) proper managerial decisions.

5. The accountants (знают, что финансовые документы проверяются) regularly by tax inspectors.

6. (Чтобы знать) whether the receipts and payments are in balance, (необходимо вести) accurate double-entry bookkeeping system.

7. The recording of all the company's transactions (должна вестись) systematically.

8. (Чтобы фирма успешно работала), the data about assets, liabilities and debts should be available at any given moment.

9. The profit made on a commodity (как известно, зависит от) its pro­duction cost.

10. Debit and credit aspects of every transaction (по-видимому, влияют на) the financial structure of the account, certain accounts increasing while the others decreasing.

17. А) Замените выделенные курсивом русские слова в скобках их английскими эквивалентами.

The international balance of payments for a country (известен) as a state­ment of financial transactions that (имели место) between residents of one country and the rest of the world over a period of one year. By (используя) the word "residents" economists (подразумевают) the citizens and their gov­ernment.

The statement (показывает) both payments of all kinds (сделанные) by a country and its receipts from all other countries. In (подготавливая) a bal­ance of payments one (следует рассмотреть) two main accounts: the cur­rent account and the capital account (счет движения капитала). The former (регистрирует) the balance trade in goods and services plus net profits of income (заработанных) from assets (находящихся в собственности) in other currencies. International transactions in financial assets, that is, net purchas­es and sales of assets, (перечисляются) in the capital account. The latter (состоит из) long-term and short-term investments.

Thus, the balance sheet of payments (включает) information (касающу­юся) the net inflow (приток) of money to the country due to transactions (совершенных) by individuals, firms and the government under (существую­щих) market conditions, (причем) monetary inflows (записываются) as credits. In contrast, monetary outflows (оттоки) (регистрируются) as debits. The balance of payments (является) either in surplus or in deficit when (cуществует) either a net inflow of money or outflow of money.

This statement (содержит) detailed data of the transactions that individ­uals (желают совершить) in (импорте, экспорте, покупках или продажах) foreign assets. It (показывает) the amount of transactions that government (желает совершить) in the form of foreign aid (transfer payments to for­eigners), military spending (maintaining military bases abroad), etc.

б) Найдите в тексте (а) случаи употребления герундия.

в) Используя текст, закончите следующие предложения:

1. After having made transactions with other countries, it is necessary to record.

2. Economists think of using the word "resident" for ...

3. The balance of payments can't be completed without preparing two main accounts ...

4. On recording inflows and outflows one can prepare ...

5. The purchase and the sale of physical assets and financial assets having been listed, one can draw up ...