Контрольная BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS
Часть I
I. Перепишите следующие предложения; подчеркните в каждом из низ глагол – сказуемое и определите его видо-временную форму. Переведите предложения на русский язык.
- Economic conditions are changing all the time.
- They are starting a new sales campaign next week.
- In recent years the government has provided financial assistance towards the costs of developments in micro-electronics, office automation, robots and aerospace.
- When population is growing fast, the proportion of the people in the younger age will be increasing.
- I suggested meeting again after we had read the proposals.
- As soon as we had installed the new line, productivity went up.
- He will have left by the time we get there.
- The demand for bread has been declining in Western Europe for several years.
- In recent years a large volume of short-term capital of “hot money” has been moving from one country to another seeking greater security or higher interest rate.
- When Mr. Brown retires next week he will have been working for our firm for 30 years.
- The distribution of industry has now become a major feature of government economic policy.
- What were you doing at this time last mouth?
II. Из английских грамматических форм времен Simple, Continuous, Perfect и Perfect Continuous действительного залога в правой колонке выберите ту, которую Вы употребили бы при переводе следующих предложений. Записать предложения на английском языке
1. Студенты нашей группы уже написали контрольную работу. |
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2. Студенты нашей группы писали контрольную работу вчера. |
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3. Когда я вошел в аудиторию, студенты нашей группы писали контрольную работу уже двадцать минут. |
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4. Сейчас студенты нашей группы пишут контрольную работу. |
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III. Перепишите следующий текст и письменно переведите на русский язык.
BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS
1. Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers first record all the appropriate figures — in the books of original entry, or Journals. At the end of a period, usually a month, the totals of each book of original entry are posted into the proper page of the Ledger. The Ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial Balances are usually drawn up every quarter.
2. The accountant'sresponsibility is to analyse and interpret the data in the Ledger and the Trial Balance.
3. The accountant is to determine the ways in which the business may grow in the future No expansion or reorganization is planned without the help of the accountant New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated.
4. Many accountants have special certificates after they pass examinations in Institute of Accountants Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination.
5. The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company's performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.
Часть 2
Страдательный залог
I. Перепишите следующие предложения. Подчеркните в каждом из них глагол – сказуемое и определите его видо-временную форму и залог.
- The output of agricultural products is seriously affected by variations in weather conditions.
- The management knew what prices were being asked for the commodity in every part of the market.
- The price of a product is determined by the interaction of demand and supply.
- The precious metals were first used as money on the basis of weight.
- Based on the total figure, it appears that an error was made in the budget.
- Each individual firm may obtain its components and other requirements at relatively low cost because they are being mass produced for the industry.
- The answer was known to all of us.
- This information will be compiled for the entire firm.
- If we assume that the stock of capital is being increased relative to the stocks of the other factors of production, the returns to the capital will be diminishing.
- A personnel manager has just been appointed.
II. Из английских грамматических форм времен Simple, Continuous и Perfect страдательного залога в правой колонке выберите ту, которую Вы употребили бы при переводе следующих предложений. Запишите эти предложения на англ. языке
1. Много домов было построено в нашем районе в этом году. |
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2. Много домов было построено в прошлом году. |
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3. Когда я приехал в этот город, в этом районе строилось много домов |
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III. Прочтите следующий текст и письменно переведите его на русский язык.
MAJOR ECENOMIC PROBLEMS
1. Low-productivity agriculture
In low-Income countries. 70 per cent or more of the labour force works on the land. Tractors and other types of mechanical farm equipment are very scarce. The output per worker in agriculture is extremely low compared with that in Europe and North America
2. Poor natural resources
Many developing countries have very poor supplies of natural resources Many of them have soil lacking in fertility, large desert areas and climates which are not favourable to high productivity because they are too dry or too hot. Some developing countries though have been fortunate enough to possess valuable mineral deposits such as oil.
3. A shortage of capital
Most developing countries lack electricity supplies, water supplies, transport and farming equipment, good roads and railways, port facilities and other capital goods. They have very little modern technology.
4. Large-scale unemployment
In developing countries, the rapid growth of population has been accompanied by a large-scale movement of people from the rural areas to the towns and cities This has created serious unemployment problems, especially among the younger age groups. Underemployment Is also a serious problem. For example, ten people may be employed in a job for which only six are needed.
5. Population growth
In the great majority of developing countries, the rate of population growth is very much higher than it is In developed countries. This means that it is difficult for them to achieve Increases in GNP per head. The graphs below show why population growth rates are high in developing countries and low in developed countries.
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Контрольная по английскому языку для студентов, изучающих бухгалтерское дело состоит из 2 частей. В каждой части контрольной есть текст для перевода с английского на русский язык, а также различные задания. Чтобы хорош выполнить перевод текста, необходимо знать экономическую лексику.