Контрольное задание № 4.

Изучите следующие разделы курса английского языка:

1. Типы условных предложений (Conditionals).

2. Простые неличные формы глагола.

Participle I (Present Participle), Participle II (Past Participle) в функциях определения и обстоятельства.

Gerund – герундий, простые формы.

3. Независимый причастный оборот.

4. Грамматические функции глаголов should, would.

Прочтите текст и переведите его устно.

Accounting

1. Accounting can be defined as the measuring and recording of all relevant financial data concerning a particular entity that is business, government organization, etc.

2. Financial reporting is the communicating of such information in appropriately summarised form. In the UK such summarised form is called “Accounts”. In the USA it is called ”Financial statements”. These accounts or statements are communicated to interested parties both within and outside the organisation.

3. Financial reporting provides information that is useful to present and potential investors, creditors and other users in making rational investment, credit and other economic decisions.

4. Accounting is often referred to as the “language of business”, and, as a direct result of the work of accountants and auditors. A wide range of different users of financial reporting is able to answer questions such as:

How much profit did the company make last year?

How much should I lend to the company?

Is this company more successful than its competitors?

How much can I withdraw from the company?

Was last year an improvement over the year before? Etc.

5. Accountants are therefore those individuals specialised in the “art” of capturing the correct data, and preparing the most meaningful financial information, which is then made available to “consumers” such as owners and lenders.

6. Accountants are assisted in their work by bookkeepers who operate some form of accounting system, usually computerised, to help capture, accumulate, categorise, summarise and report the many thousands of transactions that affect an economic entity every year.

Vocabulary

accounting - бухгалтерский учет и отчетность

to account - счет

to define - определять

it can be defined as… - это можно назвать

to measure - измерять

to record - записывать, учитывать

relevant - соответствующий

data - данные, факты

datum - факт

concerning - касательно

particular - определенный

entity - юридическое лицо, организация

to report - составлять отчет о…

reporting - отчетность

to communicate - сообщать

communication - сообщение

to withdraw - снять со счета

to capture - подбирать

capturing - подборка

bookkeeper - учетчик, младший бухгалтер

ВАРИАНТ 1.

I. Перепишите и письменно переведите на русский язык следующие сложные предложения. Обратите внимание на тип условных предложений.

1. He will go to the concert if he finishes his work.

2. If you got down to business at once you would finish the job.

3. I could have found out all the particulars if you had asked me to.

4. If she read a lot she would make good progress in her study.

5. If the appointments hadn’t been put off we could have settled the problem.

6. I would drive to the country if the weather were fine.

7. If you stay here a little longer you will see him.