ВЫПОЛНИТЬ ВАРИАНТ 3

Контрольное задание

Вариант 1.
1.Transform the following sentenses, using constructions with Gerund, Infinitive and Participle.Translate the sentences from English into Russian.
Model: When he completed the balance sheet, he immediately informed

the firm of it.

After completing the balance sheet he immediately informed the

firm.

1. 
   Before we started negotiations for the purchase of turbines we exchanged the letters with the firm. (Gerund)
   
2. 
   After we specified all the terms of payment we drew up the contract. (Gerund/Participle)
   
3. 
   Our pricelist which is enclosed with the letters of credit gives all particular concerning terms of payment and delivery. (Participle)
   
4. 
   Did you take part in the financial negotiations which were held last week in Moscow? (Participle)
   
5. 
   Taxing authorities want that all points of this income will be cleared up today. (Infinitive)
   
6. 
   They expected that we were impressed by the ending balance of this project. (Infinitive)
   
7. 
   Would you like that the balance sheet will be sent today? (Infinituve)
   
8. 
   Have you heard the Mr. Klimov had already prepared the net income statement of this company? (Infinitive)
   
9. 
   While the bookkeeper was determining the ending balance in owner’s equity he made a lot of calculations. (Participle/Gerund)
   
10. 
    When the future leader of finance was working at the Byrd School of Business he combined research with a great deal of practical work. (Participle)
    

2.For each sentence choose a suitable verb from the following list: should, can, may, could, have to, is likely, is to, must have. Translate the sentences from English into Russian.

1. 
   When a partnership is created, there … be an agreement setting forth such terms as initial investment of each partner, duties of each partner.
   
2. 
   Because ownership … be transferred without dissolving the corporation, the corporation enjoys an unlimited life.
   
3. 
   An owner … withdraw cash or other assets during the accounting period for personal use.
   
4. 
   These withdrawals … directly decrease capital.
   
5. 
   Veryoften in business situation people … talk about money with clients and customers, perhaps deal with figures and money on paper.
   
6. 
   To successfully recruit staff in Russia by word-of-mouth one … have a very good network of cantacts and connections.
   
7. 
   Mary Malone opens her own law office on July 1, 1990 and decides that she … pay monthly expenses: salaries, $ 500; utilities, $3oo, and telephone, $100.
   
8. 
   They … forgotten to send us a copy of the financial report with their letter.
   
9. 
   We engaged a new bookkeeper, so the net income of our firm … to be completed in time.
   
10. 
    The final analysis … be made at the port of destination.
    

3.Choose the variant to insert in each gap. Translate the sentences from English into Russian.

1. 
   Bookkeeping usually … only the recording of economic events and therefore is just one part of the accounting process.
   

1. 
   involve; b) has involved; c) involves
   

2. 
   Bookkeeping and accounting … often to be one and the same.
   

1. 
   consider; b) had considered; c) are considered
   

3. 
   Our security department … you to avoid flaud losses and guarantees
   

your financial security.

1. 
   will help; b) helps; c) is helped
   

4. 
   By the time of Great Depression of the 1930-s, however, the image of the entrepreneur as an American ideal … much of ites luster.
   

1. 
   lose; b) had lost; c) is lost
   

5. 
   This time few business barons … by “technocrats”, who became the heads of the corporations.
   

1. 
   replaced; b) were replaced; c) had replaced
   

6. 
   By spreading technology around the world the transactionals … the lives of millions of peaople, especially in developing nations.
   

1. 
   have improved; b) was improved; c) improves
   

7. 
   In view of considerable expansion it … as fair in the interests of our customers to transfer one side of our business to Automatic Business Machines, Ltd.
   

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1. 
   is regarding; b) was regarded; c) has been regarded
   

8. 
   You … … your people before signing this important financiqal agreement.
   

1. 
   should consult; b) is consulting; c) have consulted
   

9. 
   When we deal with customers for the first time we usually … on payment by a letter of credit.
   

1. 
   insisted; b) insist; c) is insisting
   

10.Our firm enjoys confidence in this company and we … … to receive

your offers with full details of assortment and quantities available.

1. 
   was glad; b) has been glad; c) shall be glad.
   

4. Translate the following sentences into English.

1. 
   Принимая деловые решения американцы склонны сосредотачиваться на сравнении контрактов и цен, русские же, напротив, сравнивают глубину личных взаимоотношений.
   
2. 
   Налоговые власти заинтересованы в том, чтобы знать ознакомлена ли компания со всеми необходимыми налоговыми законами, применяемыми в этом бизнесе.
   
3. 
   Аудиторская проверка проводилась в соответствии с международной практикой.
   
4. 
   В начале 90-х западные компании, прибывающие на русский рынок предпочитали привозить с собой своих менеджеров.
   
5. 
   Поэтому, компании, которым удалось сочетать западный опыт и деловой стиль со знанием русского народа и русского рынка, оказались самыми преуспевающими.
   
6. 
   Я пошел бы им на встречу и согласился снизить цену. Они собираются увеличить заказ.
   
7. 
   Мы настаиваем, чтобы фирма производила оплату через народный банк.
   
8. 
   Все издержки, связанные с открытием и регистрацией этой компании, должны быть за счет (Rostfood) фирмы с ограниченной ответственностью Ростфуд.
   
9. 
   Мы видели, как он проверял эти цифры, поэтому я уверен, что его балансовый отчет абсолютно верен.
   
10. 
    Мы настаиваем, чтобы фирма пересмотрела условия оплаты.
    

5.Read and translate the text. Answer the questions on it’s contents:

Wages and Salaries.

The main forms of payments to employees are wages or salary. Wages are usually paid. as a certain sum per hour to manual workers, while a salary is a fixed sum which may be paid monthly to non- manual staff.

Calculation of Wages

a)The most usual payment is on a basic time rate, often agreed by negotiations between trade unions and management. Pay is expressed, as an hourly rate.

b) A flat rate may be paid, calculated on the basis of a set numbers of hours to be worked during a week.

c) Shift pay may be paid to employees who work shifts as " unsocial " hours such as night-time.

d) Piece rates were once a feature of manufacturing industry whereby earnings were calculated upon the basis of units of work completed. This means of calculation is sometimes used

today as a " payment by results bonus ".

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In addition, there may be supplements earned, such as overtime payments, dancer money or dirty money for work in exceptional circumstances, cost-of-living allowances to employees in high cost areas

(such as London, for example ) and long-service pay Bents for unbroken employment with one firm.

Salary
A salary is usually expressed as a fixed annual sum, and it is not usual for other payments to supplement it, although certain additional benefits may be provided. They are called "fringe benefits " or " perks ". They are usually benefits of goods or services such as a company car, membership of a private health scheme, or a company's own pension fund.

In order to attract the right people to a Job a firm may offer help with removal expenses or to provide a low-interest mortgage for house purchase, and recently share ownership and profit sharing have become popular in recruiting and keeping staff. Low-priced meals in a firm's canteen is sometimes another advan­tage, or possibly the provision of luncheon vouchers by smaller firms.

Choose the right statement:

1. 
   a) The most usuat payment is on a baysic time rate, often agreed by
   

negotiations between director and his managers.

2. 
   The most usual payments is on a basic time rate, often appointed by the director of the firm.
   
3. 
   The most usual payments is on a basic time rate, often agreed by negotiations.
   

2. 
   a) Pay is expressed as an hourly rate.
   

2. 
   Pay is expressed as a minute rate.
   
3. 
   Salary is expressed as an hourly rate.
   

3. 
   a) Shift pay may be paid to employees who work shifts as “unsocial”
   

hours such as day-time.

2. 
   Shift pay may be paid to employees who work shifts as “unsocial hours, such as night-time.
   
3. 
   Shift pay usually is paid to employees who work shifts as “social” hours such as night-time.
   

4. 
   a) A salary is usually expressed as a fixed annual sum.
   

2. 
   A salary is usually expressed as a certain sum per hour to manual working.
   
3. 
   A salary is seldom expressed as a fixed annual sum.
   

5. a) In order to attract the right people to a job a firm usually increases

wages.

2. 
   In order to attract the right people to a job a firm increases salaries.
   
3. 
   In order to attract the right people to a job a firm may offer help with removal expenses.
   

Контрольное задание

Вариант 2

1. Transform the following sentences, using constructions with gerund, infinitive.

Translate the sentences from English into Russian.

Model: Would you like that the balance sheet will be sent today? (Infinitive)

Would you like the balance sheet to be sent today?

1. 
   It proved that he was a very experienced accountant. (Infinitive)
   
2. 
   The buyers agreed to accept the goods at a price, wich should be fixed by arbitration. (Infinitive)
   
3. 
   As the net income statement had been composed in a wrong way, it wasn’t accepted by the taxing authorities. (Participle)
   
4. 
   This firm is interested in the purchase of goods, wich are produced by our company. (Participle)
   
5. 
   When we completed the balance sheet we immediately informed the direction of the firm. (Gerund)
   
6. 
   After the Contract has been singed all the preceding correspondence becomes null and void. (Gerund)
   
7. 
   As we had fulfilled the terms of the contract we refused to admit the claim of the firm. (Participle)
   
8. 
   When the accountant recieved the information about the incomes of the firm-competitor, the rang up the director.( Participle)
   
9. 
   You want that the firm would extend the guarantee period as it is your trial order. (Infinitive)
   
10. 
    When he was asked whether he intented to complete the ending balance in owner’s equity, he replied that it would be completed in three days. (Participle)
    

2. For each sentence choose a suatable verb from the following list: to be to (is to), may, must, can (could), to be likely (unlikely), will, have to (had to), should, need (needn’t). Translate the sentences from English into Russian.

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1. 
   The representative of taxing authorities … to come tomorrow.
   
2. 
   The accountant … work at a new balance sheet, because the previouse one was composed in a wrong way.
   
3. 
   The transnational … not be confused with the multinationals of the 1950s to “70s, wich reproduced versions of themselves in many countries.
   
4. 
   The Seller … pay to the Buyer penalty at the rate of 0,5%.
   
5. 
   In the event of nonpayment, creditors … legally force the liquidatoin of a buisiness.
   
6. 
   The bookkeeper … … prepared this balance sheet more carefully, if he had had more time.
   
7. 
   They … sent a copy of financial report with their letter.
   
8. 
   We … help our new accountant to prepare the ending balance in owners equity.
   
9. 
   The ammount and date of each negatiation … be endorsed on the back of the letter of credit.
   
10. 
    He … to argue about an income statement. It is prepared correctly.
    

3. Choose one variant to insert in each gap: Translate the sentences from English into Russian.

1. 
   We … … by our principals to claim our charges in connection with this credt from you.
   

a) instructed, b) are instructed, c) is instructing.

2. 
   If the bank had issued its letter of credit in time, we … … our money last week.
   

1. 
   would have recieving, b) shall recieve, c) should recieve.
   

3. 
   Payments at the rate of 90% of the value of the delivered equipment … … in pound sterling not later than the 15^th of may.
   

1. 
   are effecting, b) are effected, c) are to be effected.
   

4. 
   Should the delay in delivery exceed four mounth, the Buyer … … the right to cancel the contract.
   

1. 
   cancels, b) shall cancel, c) is canceling.
   

5. 
   That contract … … … in full conformity with the international standarts.
   

1. 
   has been prepared, b) is preparing, c) prepared.
   

6. 
   If an accountant had worked harder, he … … his financial report about revenues and expences of this firm in time.
   

1. 
   finished, b) could have finished, c) has finished.
   

7. 
   Upon … the value of the damaged goods, we find that the loss amounts to 150 pounds.
   

1. 
   calculate, b) calculating, c) calculated.
   

8. 
   We … … you any particulars, the enclosed letter contaning the necessary information.
   

1. 
   isn’t given, b) haven’t given, c) are not giving.
   

9. 
   Would you like the balance sheet … today.
   

1. 
   is sent, b) is sending, c) to be sent.
   

10. 
    We insisted that the firm … … the terms of payment.
    

1. 
   should reconsider, b) may reconsider, c) can reconsider.
   

4. Translate the following sentences into English:

1. 
   Для того, чтобы должным образом набрать персонал в России нужно иметь очень широкую сеть контактов и связей.
   
2. 
   Таким образом, активы являются ресурсами экономики при проведении таких видов деятельности как производство, потребление и обмен.
   
3. 
   Мы нашли бы полезным, если вы бы сообщили нам условия налогооблажения.
   
4. 
   По нашему мнению, балланс и счет прибылей и счет прибылей и убытков отвечают предъявляемым требованиям.
   
5. 
   Проверяя финансовые документы фирмы, аудитор исправляет ошибки, допущенные в работе бухгалтерии.
   
6. 
   Бух. учет часто называют “языком бизнеса”, т.к. он дает финансовую информацию о предприятии.
   
7. 
   Если вы работаете в бухгалтерии большой фирмы, вы должны посылать клиентам извещение-напоминание, если они не оплатили счета.
   
8. 
   Представители этой фирмы думали, что мы изменим условия оплаты.
   
9. 
   Вам следовало бы удовлетворить их просьбу.
   
10. 
    Если бы мы получили документы завтра, мы начали бы подготовку к ревизии в понедельник.
    

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5Read and translate the text. Answer the questions on it’s content:
Accounting.

Advanced accounting focuses on the study of the accounting and reporting principles used by a variety of business entities. The entities vary considerably in size and complexity in comparison with the single corporate entity that is the focus of intermediate financial accounting. The daily business press carries a multitude of new stories about the many multicorporate business entities that dominate the economy, the merger and acquisition mania in the corporate sector, the effects of foreign events of multinational firms, the impact of spending by governmental entities, and numerous other topics involving the subject matter of advanced accounting. Accountants are directly involved in these events and must be able to deal knowledgeably with the accounting ramifications.

As the field of accounting has expanded in scope and content, the number of topics considered as candidates for inclusion in the advanced accounting course has increased, and some of the traditional topics now require more extensive coverage. The material coverage has been focused so that advanced accounting is more then gust a large number of procedures.
Questions:

1. 
   What does the advanced accounting focus on?
   
2. 
   What events are accountants involved in?
   
3. 
   Why the number of topics, considered as candidates, has increased?
   
4. 
   How has the field of accounting expended?
   
5. 
   Why some of the topics require more extensive coverage?
   

Контрольное задание

Вариант 3.

1. Transform the following sentences, using constructions with gerund, infinitive and participle. Translate the sentences from English into Russian.
Model: When he completed the balance sheet, he immidiately informed the firm of it. (Participle\ Gerund)

After compliting the balance sheet he immidiately informed the firm.

1. 
   I’d like that he had a look at items 2 and 3 in the garantee litter.(Infinitive).
   
2. 
   We decided to accept the ending balance in owner’s equity after we had discussed it for several times.(Gerund\ Participle)
   
3. 
   After a bookkeeper had examined the revenues and expenses, he was able to compose an income statement of this company. (Participle)
   
4. 
   The ending income statement which was discussed at a number of meetings last month, has now been accepted. (Participle)
   
5. 
   The manager ordered that the goods should be insured. (Infinitive)
   
6. 
   We objected that buyer paid only part of the invoice amount. (Gerund)
   
7. 
   The agent informed the firm, that the buyer had insured the cargo.(Gerund)
   
8. 
   We are obliged that you sent us that latest market report. (Gerund)
   
9. 
   It seems that he finished his balance sheet. (Gerund)
   
10. 
    The faults in the income statement, which were found by the tax inspectors, are to be eliminated as soon as possible. (Participle)
    

II. For each sentence choose a suatable verb from the following list: should, would, may, might, can(could), have to(has to), must, to be to(is to, are to), is unlikely. Translate the sentences from English into Russian.

1. 
   The appointment was put off that’s why we … not settle the problem.
   
2. 
   They … obtain import licence withing 20 days.
   
3. 
   The Seller … reimburse the losses suffered by the Buyer.
   
4. 
   R & Co, Ltd. belived that Sojuzimport … be interested in purchasing the new model.
   
5. 
   A U.S. company that does most of it’s manufacturing abroad, were salaries and wages are less, … get preferential tax treatment or subsidies at home.
   
6. 
   Revenues … take the form of an increase in an asset or a decrease in a liability, … arise from different sources.
   
7. 
   The expert pointed out that the goods … … been in a bad conditions already at the time dispatch.
   
8. 
   I gave him the ending balance sheet, so that he … correct it, because he was an experienced bookkeeper.
   
9. 
   I said that I … help our new bookkeeper to prepare the balance sheet of our firm.
   
10. 
    The director … to touch upon this item in his financial report for this fiscal year; it is not important.
    

III.Choose one variant to insert in each gap: Translate the sentences from English into Russian.

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