К/р №2 по англ, вар 2 (The Balance Sheet)
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КОНТРОЛЬНОЕ ЗАДАНИЕ №2
ВАРИАНТ 2
I. Перепишите следующие предложения, определите в каждом из них видовременную форму и залог глагола-сказуемого (см. образец 1). Переведите предложения на русский язык.
1. Some products are marketed most effectively by direct sale from manufacturer to consumer.
2. We wrote to the firm to remind them that they had delayed payment for the first lot of the goods.
3. Our trade relations are being encouraged by both customers and produces.
4. The defective equipment will be sent back to the sellers at their request and for their account.
5. The American free enterprise system emphasizes private ownership
II. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквиваленты. Переведите предложения на русский язык.
1. Where could I change some dollars into pounds, please?
2. In a mixed economy the government may also be a producer of goods.
3. In a planned economy the government decides what goods are to be produced and how they are to be marketed.
4. If a factory produces more, a manager’s pay should increase.
5. The goods must be packed carefully to protect them from damage
III. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык (см. образец 2).
1. The manufacturing enterprise is well-known in our region.
2. He sat at the desk looking through catalogues.
3. Having concluded the treaty with this company we expanded our international contacts.
4. Made at our plant the machines are exported to many countries of the world.
5. The agreement which we are concluding now with this company is useful for both sides.
IV. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на функцию инфинитива.
1. He is said to have been living in Primorye for a long time.
2. The debt must be repaid in two months.
3. We are glad to have taken part in these negotiations.
4. It is the equipment to be used in our experiment.
V. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на герундий и его функцию.
1. The company manager spoke about the possibility of decreasing the production cost.
2. The owner’s equity can be increased either by investing more money in the company or by earning a profit.
3. Is this model worth producing?
VI. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на разные значения глаголов to be, to have, to do.
1. The area of the United States of America is only a little smaller than that of Europe.
2. The transportation of goods can be done by road in trucks or lorries or by rail.
3. At a Trade Fair companies are trying to win as many orders as possible.
4. Having reached great concentration of capital, British capitalism turned into imperialism.
5. The park was laid down in the 19th century and now it has become a national treasure.
VII. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на бессоюзное подчинение.
1. The student studied the machines they had to use on the farm.
2. Individuals and businesses must evaluate the risks they face.
3. The man you are speaking about is our trade partner.
ВАРИАНТ 2
I. Перепишите следующие предложения, определите в каждом из них видовременную форму и залог глагола-сказуемого (см. образец 1). Переведите предложения на русский язык.
1. Some products are marketed most effectively by direct sale from manufacturer to consumer.
2. We wrote to the firm to remind them that they had delayed payment for the first lot of the goods.
3. Our trade relations are being encouraged by both customers and produces.
4. The defective equipment will be sent back to the sellers at their request and for their account.
5. The American free enterprise system emphasizes private ownership
II. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквиваленты. Переведите предложения на русский язык.
1. Where could I change some dollars into pounds, please?
2. In a mixed economy the government may also be a producer of goods.
3. In a planned economy the government decides what goods are to be produced and how they are to be marketed.
4. If a factory produces more, a manager’s pay should increase.
5. The goods must be packed carefully to protect them from damage
III. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык (см. образец 2).
1. The manufacturing enterprise is well-known in our region.
2. He sat at the desk looking through catalogues.
3. Having concluded the treaty with this company we expanded our international contacts.
4. Made at our plant the machines are exported to many countries of the world.
5. The agreement which we are concluding now with this company is useful for both sides.
IV. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на функцию инфинитива.
1. He is said to have been living in Primorye for a long time.
2. The debt must be repaid in two months.
3. We are glad to have taken part in these negotiations.
4. It is the equipment to be used in our experiment.
V. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на герундий и его функцию.
1. The company manager spoke about the possibility of decreasing the production cost.
2. The owner’s equity can be increased either by investing more money in the company or by earning a profit.
3. Is this model worth producing?
VI. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на разные значения глаголов to be, to have, to do.
1. The area of the United States of America is only a little smaller than that of Europe.
2. The transportation of goods can be done by road in trucks or lorries or by rail.
3. At a Trade Fair companies are trying to win as many orders as possible.
4. Having reached great concentration of capital, British capitalism turned into imperialism.
5. The park was laid down in the 19th century and now it has become a national treasure.
VII. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на бессоюзное подчинение.
1. The student studied the machines they had to use on the farm.
2. Individuals and businesses must evaluate the risks they face.
3. The man you are speaking about is our trade partner.
VIII. Прочтите и письменно переведите текст.
The Balance Sheet
Financial statements are final product of the accounting process. They provide information on the financial condition of a company. The balance sheet, one type of financial statement, provides a summary of what a company owns and what it owes on one particular day.
Assets represent everything of value that is owned by a business, such as property, equipment, and accounts receivable. On the other hand, liabilities are the debts owed by a company- for example, to suppliers and banks. If liabilities are subtracted from assets (assets- liabilities), the amount remaining is the owners’ share of a business. This is known as owners’ or stockholders’ equity.
One key to understanding the accounting transactions of a business is to understand the relationship of its assets, liabilities, and owners’ equity. This is often represented by the fundamental accounting equation: assets equal liabilities plus owners’ equity.
These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equation always remains in balance; in other words, one side must equal the other.
The balance sheet expands the accounting equation by providing more information about the assets, liabilities, and owners’ equity of a company at a specific time (for example, on December 31, 1996). It is made up of two parts. The first part lists the company assets, and the second part details liabilities and owners’ equity. Assets are divided into current and fixed assets. Cash, accounts receivable, and inventories are all current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities (such as accounts payable and income taxes payable) and long-term liabilities (such as bonds and long-term notes).
IX. Ответьте на вопросы по тексту.
1. What is the fundamental accounting equation?
2. What are the types of assets?
The Balance Sheet
Financial statements are final product of the accounting process. They provide information on the financial condition of a company. The balance sheet, one type of financial statement, provides a summary of what a company owns and what it owes on one particular day.
Assets represent everything of value that is owned by a business, such as property, equipment, and accounts receivable. On the other hand, liabilities are the debts owed by a company- for example, to suppliers and banks. If liabilities are subtracted from assets (assets- liabilities), the amount remaining is the owners’ share of a business. This is known as owners’ or stockholders’ equity.
One key to understanding the accounting transactions of a business is to understand the relationship of its assets, liabilities, and owners’ equity. This is often represented by the fundamental accounting equation: assets equal liabilities plus owners’ equity.
These three factors are expressed in monetary terms and therefore are limited to items that can be given a monetary value. The accounting equation always remains in balance; in other words, one side must equal the other.
The balance sheet expands the accounting equation by providing more information about the assets, liabilities, and owners’ equity of a company at a specific time (for example, on December 31, 1996). It is made up of two parts. The first part lists the company assets, and the second part details liabilities and owners’ equity. Assets are divided into current and fixed assets. Cash, accounts receivable, and inventories are all current assets. Property, buildings, and equipment make up the fixed assets of a company. The liabilities section of the balance sheet is often divided into current liabilities (such as accounts payable and income taxes payable) and long-term liabilities (such as bonds and long-term notes).
IX. Ответьте на вопросы по тексту.
1. What is the fundamental accounting equation?
2. What are the types of assets?