IX. Составьте предложения из слов.
1. Was, nothing, to read, interesting, there, in that newspaper.
2. The temperature, is, as high, today, yesterday, was, it, as.
3. Much, so, please, don’t, noise, make.
4. Against, has, nobody, anything, your suggestions.
5. Next year, will, office furniture, our company, buy, more cheaper.
X. Задайте вопросы к выделенным словам.
1. Accountant usually prepares two types of records.
2. Partnerships have more advantages than disadvantages.
3. Our manager bought some new computers last week.
4. Some time passes and people start making plans for the next year.
XI. Переведите предложения с русского на английский.
1. – Какое замечательное место ваш город!
– Вы здесь родились?
– Да, я родился в этом городе и люблю его.
2. У меня большая семья. Старший сын окончил школу и поехал учиться в Хабаровск, а младший сын учится здесь.
3. – Что Вы делали вчера в 5 часов вечера?
– Я готовился к собранию, а почему Вы спрашиваете?
– Я звонил Вам вчера, но никто не ответил.
XII. Текст для чтения и понимания.
Accounting System
The methods used to record and summarize accounting data into reports are called an accounting system. Systems that use computers enable an organization to get financial reports daily if they so desire.
The inputs to an accounting system include sales documents, purchasing and shipping documents, payroll records, bank documents, travel and entertainment records. All these documents are processed. a) Processing entries are made into journals : recording; b) The effects of these journal entries are transferred or posted into ledgers : classifying; c) All accounts are summarized. The output includes financial statements: income statement, balance sheet, outside reports, for example, annual reports. Many different types of organizations use accounting information to make business decisions. The kinds of reports which these users require vary according to the information each user requires. An accountant, then, needs to be able to prepare the appropriate forms.
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а) запишите русский перевод и запомните значение опорных слов к тексту:
to enable, input, output, sales documents, purchasing documents, shipping documents, payroll records, entries, to transfer, ledger, annual report, to vary;
б) прочитайте текст, используя опорные, интернациональные и другие ранее известные Вам слова. Уясните содержание текста, кратко изложите его на русском языке;
В) переведите текст со словарем и запишите перевод. Будьте готовы ответить на вопросы преподавателя.
Вариант 4
I. Прочитайте и письменно переведите текст.
Starting one’s own business
Jane: Hi, Nick. I’m so happy to meet you. I need your advice. You know, I’ve been always good at cooking. It interests me. I’m thinking of starting my own business – a cafe.
Nick: It might be a good idea. Are you going into this business by yourself?
Jane: Yes, I am. I’d like to have a cafe with my name on it where I make the decisions and where I control profits.
Nick: I’ll try to help you. If you go into business alone, it’s called sole proprietorship. In such case you needn’t consult a lawyer to form the business. You can start or you can stop your business whenever you like.
Jane: It sounds encouraging. What else can you tell me?
Nick: There is no need to consult partners or board of directors. You decide on your vacation, hours, salary, hiring and firing.
Jane: Well, that’s not bad.
Nick: Wait a moment. I think I have to tell you about the risk involved.
Jane: What do you mean?
Nick: First of all, the most important risk is that you have unlimited liability. It means that you are responsible for all your business debts.
Jane: So, if the business fails, I have to declare personal bankruptcy, don’t I?
Nick: Exactly. You can lose your personal assets.
Jane: Well, it’s rather bad. What other things should I know?
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Nick: You won’t get tax benefits which partnerships or corporations can get.
Jane: I know about it. By the way, do you know a good accountant to do my taxes.
Nick: Of course. You’ll also have to hire a good bookkeeper if you can’t do your books yourself.
Jane: I can’t say anything definite about that. I have to think it over.
Nick: O.K. Let’s have a snack in the cafe. I’m a bit hungry.
Jane: Let’s go.
Vocabulary
I’m thinking of starting Я думаю о том, чтобы начать
my own business свое собственное дело
to make decisions принимать решения
to control profits контролировать прибыль
sole proprietorship частная собственность
to consult partners советоваться с партнерами
a board of directors совет директоров
to decide on vacation, hours, решать вопросы, связанные с
salary, hiring and firing отпуском, продолжительностью
рабочего дня, зарплатой,
наймом и увольнением
to have unlimited liability иметь неограниченную
юридическую ответственность
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to be responsible for all нести ответственность за все
business debts производственные долги
to fail терпеть неудачу
to declare personal bankruptcy объявить личное банкротство
personal assets личная собственность
tax benefits льготы по налогообложению
to do books вести бухгалтерский учет
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