I. Перепишите следующие предложения, подчеркните в каждом из них модальный глагол или его эквивалент. Переведите предложения на русский язык.
1. If you are a sole trader you can start or stop your business whenever you like.
2. Our company will have to invest money in new equipment and research.
3. The price must not be very high to produce a large volume or too low to cover cost.
4. In some years our company will be able to sell high quality goods abroad.
5. Price can be set up by the government, in large central markets, where forces of supply and demand exist.
II. Перепишите предложения, переведите их на русский язык, обращая внимание на разное значение глаголов «to be» и «to have».
1. Не will be the best manager in our company, because he is experienced and qualified.
2. The meeting was to begin in the morning.
3. We shall have to begin our meeting at 10 o'clock tomorrow.
4. Our company has a large number of partners abroad.
5. They have imported a great number of high quality goods.
III. Перепишите и переведите письменно следующие предложения, обращая внимание на согласование времен.
1. Our accountant said that he would go and consult a lawyer.
2. We did not know that they had been working in that company since 1990.
3. I thought that your company produced consumer goods.
4. I wrote in my record that our company would get high profit this month.
IV. Перепишите и письменно переведите на русский язык следующие предложения, обращая внимание на перевод предложений в сослагательном наклонении.
1. I wish your department prepared all reports in time.
2. If they worked hard, they would not lose any customers.
3. It would be impossible to prepare income statement and balance sheet in time without your help.
V. Перепишите следующие предложения; подчеркните Participle I и Participle II. Переведите предложения на русский язык.
1. This young woman, making a report is our sales manager.
2. Being relatively unrestrictive, a partnership is a good way to start your own business.
3. All information provided by the accounting department helped manager to improve business.
VI. Перепишите следующие предложения, переведите их на русский язык, обращая внимание на перевод инфинитива и герундия. Подчеркните неличные формы глагола.
1. A partnership is an association of two or more persons to carry on a business for profit.
2. I am glad to have invited our partners for the meeting.
3. He was against accepting this plan and did not vote for it.
VII. Прочтите и письменно переведите текст на русский язык.
ACCOUNTS BALANCE SHEETS
From the Trial Balance, prepared by the bookkeeper, the accountant creates a Profit and Loss Statement and Balance Sheet.
A Profit and Loss Statement or a Profit and Loss Account, shows the income or loss of the company for the period. The Profit and Loss Statement is made only on the basis of those accounts of the Ledger which affect the profit and loss of the company. The Profit and Loss Statement may contain the following items:
Profit before tax
Profit after tax
Earnings per share
The other accounts of the Ledger which reflect the assets, liabilities and capital of the firm, make up a Balance Sheet. This shows the net worth or book value of the company.
VIII. Письменно ответьте на следующие вопросы по содержанию текста.
1. What does a Profit and Loss Statement show?
2. How is a Profit and Loss Statement made?
3. What does a Balance Sheet show?