III. Перепишите следующие предложения. Подчеркните в каждом глагол – сказуемое и определите его видовременную форму и залог. Переведите на русский язык.
1. Our government is paying much attention to the development of the industrial sector of our economy.
2. Have you been to our pavilion? – Yes, we’ve just seen your display. It’s wonderful.
3. When the Chief Accountant came into the accountant department the bookkeepers were making the financial statements.
4.The room was in awful disorder.
5. I think today’s discussion will be very interesting. Are you staying?
6. She will be asked to send the telegrams to Moscow Commercial Bank.
IV. Перепишите. Подчеркните модальные глаголы и их эквиваленты. Переведите.
1. When you have a computer, you won’t have to waste so much time.
2. Must I do it all today? – No, you needn’t.
3. According to the contract the wooden parts were to be made of expensive wood.
4. The customers were allowed to take these three catalogues.
5. I shall be able to go through all the materials today.
6. When did you have to make this Balance Sheet? – I had to make it last week.
7. Someone may tell you that there’s a chance to win a television quiz. You shouldn’t believe it.
V. Переведите предложения на английский язык.
1. Сможете ли Вы выполнить наш заказ вовремя? – Мы должны будем его выполнить.
2. Можно мне заказать авиабилеты заранее? – Да, конечно.
3. Вам не нужно приходить так рано. Вы можете прийти позже.
4. Не могли бы Вы мне помочь? – А что случилось? – Мне следует подготовиться к переговорам. А у меня мало времени.
VI. Подберите русские эквиваленты к английским, которые встретились в диалоге, а также к нижеприведённым пословицам (поговоркам).
1. Let’s not beat about the bush.
2. Let’s take the bull by the horns.
3. I am hungry as a hunter.
4. Fine words butter no parsnips.
5. What’s done cannot be undone.
VII. Переведите на русский язык следующие причастия:
bringing, brought; concluding, concluded; forgetting, forgotten; showing, showed; manufacturing, manufactured; signing, signed; promising, promised; telling, told; asking, asked; counting, counted.
VIII. Перепишите предложения, подчеркните Participle I и Participle II. Установите функции каждого: определение, обстоятельство или часть глагольного сказуемого. Переведите предложения.
1. We would like to contact someone in your institute interested in our programs and sharing our idea.
2. Feeling very tired, he cancelled all his appointments.
3. While looking through the documents, he found several errors in them.
4. We hope the amount transferred to your bank will be duly received.
IX. Текст для чтения и понимания со словарём.
Assets (продолжение)
Assets are divided into three categories:
1. Current assets – items that can be converted into cash within one year.
2. Fixed assets – items such as land, buildings, and fixtures that are relatively permanent.
3. Other assets – items such as patents and copyrights.
You can see why one of the key words in accounting is assets. Notice that it basically has to do with things that have value that are owned by the organization.
How accountants value assets has a big effect on investors. Some firms value their assets at original cost (for example, land and buildings). When the present value is much higher. The Financial Standards Board (FASB) is considering making firms value assets at present market rates, but is receiving much resistance from businesses. Different companies value their assets differently and accountants sometimes have to carefully inspect the records to see how much a company is really worth before investing.
Notes: current assets – оборотные средства (активы)
fixed assets – основные средства (активы)
FASB – Положение о стандартах финансового учёта (США)
а) переведите на русский язык слова:
items, convert, fixtures, value, original cost, market rates, carefully, inspect, records, worth;
б) письменно ответьте на вопросы по тексту:
1. What can be converted to cash?
2. What things have value? Call them.
3. How do some firms value their assets?
4. Why can’t the firms value their assets at present market rates?
5. Who has to inspect the records carefully and why?
Вариант 3
I. Прочитайте и письменно переведите текст.
Discussing Prices and Manner of Payment.
Vladimport was interested in buying pumps from Bond and Co. After Mr.Stanley and Mr.Borisov had discussed the time of delivery, the terms of delivery and the number of pumps they started discussing the price, terms and manner of payment.
Mr.Stanley: Good morning, Mr.Borisov.
Mr.Borisov: Good morning, Mr.Stanley.
S: Happy to meet you again.
B: The pleasure is mine.
S: Sunny morning, isn’t it?
B: Yes, it’s beautiful.
S: The weather is a good way to start business, isn’t it?
B: That’s true. As they say – the case is as clear as daylight.
S: You are right. Actions speak louder than words. Let’s get down to business then.
B: Let’s. I’d like to start with the price, Mr.Stanley. I’m sorry to say it is not acceptable to us. You have quoted a very high price.
S: Oh, £200 per unit is quite reasonable price. As you know we have improved the model. And besides price includes export packing.
B: Yes, we know that. But we also know that the prices on the world market for this type of pumps are lower than yours.
S: But the quality of our pumps is higher and we’ve delivered a lot of pumps to different countries of the world of this price.
B: And still, Mr.Stanley, we find the price a bit high… I’d like to stress that it’s our trial order with your company and if we are satisfied with our transaction you can expect repeat orders from us.
S: Well, the only thing we can do is to give you a discount of 2% of the value of the contract.
B: Fine. That settles the price problem.
S: But you know – strike while the iron is hot. And how about the manner of payment? I hope payment by letter of credit against shipping documents will suit you.
B: Yes, it will.
S: Good. You are to open a L/C with the Moscow Narodny Bank after our Notification of Readiness of the goods for shipment.
B: All right. One more thing, Mr.Stanley. Our people would like to visit your manufacturing plant, if possible.
S: No problem. We can easily do this.
B: Thank you, Mr.Stanley. All is well that ends well.
S: Oh, you are quite right, Mr.Borisov. We are looking forward to establishing good business relations with your company.
Vocabulary
| manner | способ, метод, образ |
| acceptable | приемлемый |
| to quote | назначать (цену, скидку, ставку), котировать, расценивать |
| per unit | за единицу |
| reasonable | разумный |
| to improve | улучшать |
| to stress | подчёркивать |
| trial order | пробный заказ |
| letter of credit | аккредитив |
| shipping documents | отгрузочные документы |
| notification of readiness | уведомление о готовности |
| manufacturing plant | завод-изготовитель |
| We are looking forward to… | С нетерпением ждём … |
II. Согласитесь или не согласитесь с утверждениями. Приведите Ваши аргументы (почему соглашаетесь или не соглашаетесь). Начните с выражения: I agree to this statement… / I don’t agree to this statement.
1. Bond and Co. quoted quite a reasonable price.
2. The prices are higher for the pumps on the world market.
3. Bond and Co. delivered a lot of pumps to different countries of the world.
4. Vladimport placed a lot of orders with Bond and Co. earlier.
5. Borisov didn’t accept a 2 per cent discount.
6. Borisov agreed to payment by L/C.
7. Stanley couldn’t arrange the visit to manufacturing plant.
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