I. Перепишите следующие предложения, подчеркните в каждом из них модальный глагол или его эквивалент. Предложения переведите на русский язык.
1. Polymers can be used for making different things.
2. When I worked there, personnel couldn’t smoke anywhere.
3. This is a danger area. Employees may not enter this area without protective clothing.
4. The company shouldn’t waste any more time on this project.
5. The laboratory assistant had to alter the experimental conditions.
II. Выберите предложения, в которых причастие выполняет функцию определения; определите форму причастия и переведите предложение на русский язык.
1. All objects surrounding us are composed of different substance.
2. Increasing concern has been expressed about the continued growth in world population.
3. The persons forming a company are required to submit documents to the Registrar of Companies.
4. Electrical energy used in our homes is often converted into heat and light.
5. Advertising is a powerful instrument affecting demand in many markets.
III. Выберите предложения, в которых причастие выполняет функцию обстоятельства; определите форму причастия и переведите предложения на русский язык.
1. Having obtained the necessary results we stopped our experimental work.
2. When heated to a certain temperature water increases in volume.
3. A business process is the set of activities performed to serve a customer.
4. Testing the operation of the system engineers used different kinds of equipment.
IV. Определите функцию Participle II и переведите предложения на русский язык.
1. The Celsius scale is the scale used in most scientific experiments.
2. Taxes placed on goods and services are known as indirect taxes.
3. Exhausted from the long hike, he decided not to go to the party.
4. He says that the radio set bought by you is out of order.
5. The information obtained is very valuable.
V. Прочитайте следующий текст и переведите его.
1. Bank is a financial organization, which is busy with different op¬erations with money. The functions of bank are: opening accounts and deposits, accounting drafts, giving credit, financial leasing, factoring, agent services and others.
2. In dependence on the functions, which banks perform, they may be divided into some types. There are Central bank, Commercial bank, Saving bank, Investment bank, Mortgage bank. For example, Central bank is busy with issue of money, crediting the state, control for other banks and many others. Saving banks are busy with mobilization temporarily free amount of money, crediting the needs of population; issue, selling and buying securities, commercial services (factoring, leasing etc).
3. The most popular type of bank in Russian Federation and other countries is a Commercial bank. The commercial banks represent the second level of bank system. They concentrate the basic part of credit resources, carry out a wide range of in bank operations and financial services for the juridical and physical persons. These banks are organ¬ized on share (joint-stock) beginnings and they are divided into state, joint-stock, cooperative in accordance with the form of ownership. The basic functions of commercial banks are:
• mobilization of the temporarily free money resources and transforming them into the capital;
• crediting the enterprises, the state and population; issue of credit money;
• realization of accounts and payments in the economy; issue-constituent function;
• consultation, representing the economic and financial infor¬mation.
4. Carrying out function of mobilization the temporarily free money resources and transforming them into the capital, the banks accumulate the money incomes and savings in the form of the contributions.
I. Перепишите следующие предложения и переведите их на русский язык, помня о разных значениях глаголов to be, to have, to do.
1. The students usually do not do anything on the day after the exams.
2. The personnel manager has now been appointed.
3. The price of a product is determined by the interaction of demand and supply.
4. Professor N was to deliver a lecture on accounting for our firm on last Monday.
5. I have to translate a text but I have no dictionary.
6. The aim of economics is to explain how society makes decisions about consumption, production and exchange of goods.
II. Прочитайте и переведите весь текст на русский язык.
THE BASIS FOR THE ACCOUNTING PROCESS
1. The basis for the accounting process is the accounting equation. It shows the relationship among the firm's assets, liabilities, and owner's equity. Assets are the items of value that a firm owns - cash, inventories, land, equipment, buildings, patents, and the like.
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 relationship among these three terms is the following: Owners' equity = assets- liabilities.
(The owners' equity is equal to the assets minus the liabilities) For a sole proprietorship or partnership, the owners' equity is shown as the difference between assets and liabilities. In a partnership, each part¬ner's share of the ownership is reported separately by each owner's name. For a corporation, the owners' equity is usually referred to as stockholders equity or shareholders' equity.
2. BALANCE SHEET
A balance sheet (or statement of financial position), is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time, showing the various money amounts that enter into the accounting equa¬tion. The balance sheet must demonstrate that the accounting equation does indeed balance. That is, 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 semi¬annually, quarterly, or monthly.
3. INCOME STATEMENT
An income statement is a summary of a firm's revenues and expenses during a specified accounting period. The income statement is some¬times called the statement of income and expenses.