VI. Выберите английское предложение, наиболее точно передающее содержание предъявленного.

19. The profession of the auditor is considered to be well-paid.

a) People think that to get the profession of the auditor one should pay much.

b) If people want to be auditors, they should pay much.

3. In public opinion people working as auditors get a lot of money.

20. They evaluate these flowcharts to suggest improvements in division of labour.

a) By analyzing the flowcharts they propose how to increase accounting efficiency.

b) The data published in annual reports disclose the true situation in financing.

c) They calculate the fines to be charged for errors to improve financial situation in the company.

21. Generally accepted accounting principles have been used at all accounting steps.

a) Doing accounting it is necessary to avoid troubles.

b) Making a fiscal account it is important to use fair information.

c) A set of basic instructions have been strictly observed while accounting.

VII.Определите функцию неличной формы глагола.

22. The company's Board of Directors expects independent auditors to supply the stockholders with the results of checking the financial statements.

a) подлежащее (часть Complex Subject)

b) дополнение (часть Complex Object)

c) обстоятельство (часть независимого причастного оборота)

23. The annual report checked, the auditors presented the analysis to the Board if Directors.

a) подлежащее (часть Complex Subject)

b) обстоятельство (часть независимого причастного оборота)

c) определение

24. The company's financial statements are unlikely to represent accurate information to the public.

a) обстоятельство (часть независимого причастного оборота)

b) дополнение (часть Complex Object)

c) подлежащее (часть Complex Subject)

25. To employ workers with little human capital is one of the ways of minimizing labor cost.

a) дополнение

b) определение

c)обстоятельство

VIII.Выберите правильную неличную форму глагола.

26. Nationalized industries are said ________ the most important source of national income.

a) becoming

b) have become

c) to have become

27. Economists consider national resources _______ the third factor of production.

a) will be

b) to be

c) are

28. When money is borrowed, the amount ______ next year is measured in units of national currency.

a) to be repaid

b) to have been repaid

c) to be repaying

29. Low inflation and unemployment rates can be ensured by ________ a tight income policy.

a) adopted

b) adopting

c) be adopting

30. The company is reported to specialize in __________ small size farm machinery.

a) to be produced

b) produce

c) producing

IX. Выберите правильную форму сослагательного наклонения.

31. If a transaction _______ last year, the exchange rate _______.

a) occurred, would be lower

b) occurred, will be lower

c) had occurred, would have been lower

32. If a small company ______ to prepare some financial statements, it ______ use of services of an outside accountant.

a) will want, will make

2. wanted, would make

3. would require, would make

33. If the auditor _______ any private information outside, the company_______ last year.

a) had not spread, would not have failed

b) would have spread, would not have failed

c) would spread, would not have failed

34. If the auditor ______ out his duties under the law, he ____ the authorities about the fraud.

a) will carry, will inform

b) would carry, will inform

c) carried, would inform

35. The bookkeeper ______ the necessary adjustments provided there ____ changes in the tax rate.

a) would make, were

b) would make, would be

c) made, would be