II. Перепишите следующие предложения; подчеркните Participle i, Participle II и gerund и установите функции каждого из них. Переведите предложения на русский язык.

1. The quality of the goods is in accordance with the specification enclosed.

2. The complaint received by the firm was given careful attention to.

3. They were discussing the terms of delivery when I left.

4. I cannot give you a final reply without discussing the matter with our president.

5. Being made carefully and skilfully, the equipment had no defects.

6. We had to send the goods by train instead of transporting them by plane.

7. The defects found by the inspectors are to be eliminated as soon as possible.

III. Перепишите и письменно переведите на русский язык следующие сложные предложения. Обратите внимание на перевод независимого (самостоятельного) причастного оборота.

1. The terms of delivery having been discussed, the contract was signed.

2. There are many forms of business organisations, the most popular being partnership.

3. The letter is posted today, the news will reach them tomorrow.

 

 

IV. Перепишите предложения и переведите их на русский язык, обращая внимание на различные значения глаголов should и would.

 

1. You should consult your office first.

2. I should come and see you off if I didn’t live so far away.

3. It would impossible to establish trade relations with this company without this business trip.

 

 

V. Перепишите и письменно переведите текст Accounting.

 

 

VI. Задайте общий и специальные вопросы к следующему предложению:

 

The first lot of chemical equipment has just arrived.

УСТНЫЕ ТЕМЫ

 

 

Тема 1.

 

Прочтите и переведите следующий текст.

 

ACCOUNTING

 

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firms financial condition. Accounting records give a very important data. It is used by management, stockholders, creditors, independent analysts, banks and government.

Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.

One major tool for the analysis of accounting record is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms operating efficiency.

The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

 

 

Выпишите новые слова и выучите их.

 

New words and expressions:

accounting - бухгалтерский учет

record - документ, запись

to record - записывать, регистрировать

to measure - измерять

transaction - сделка, банковская операция

firm’s financial condition - финансовое положение фирмы

to provide data - обеспечивать данными

creditor - кредитор

independent - независимый

income statement - отчет о доходах

balance sheet - балансовый отчет

to receive - получать

to spend - тратить

ratio analysis - анализ коэффициентов

profitability - прибыльность

Return on Investment Ratio - коэффициент возвращения

инвестиций

efficiency - эффективность

to evaluate - оценивать

value - ценность, стоимость

ownership - собственность

overall financial structure - полная финансовая структура

3. Дайте ответы на следующие вопросы:

 

1. What is the purpose of accounting?

2. Who uses the data provided by accounting firms?

3. What are the two types of records, which most businesses prepare?

4. What can you know analyzing the income statement and balance sheet of a company?

5. What is the purpose of ratio analysis?

6. What categories of ratios in finance do you know?