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

19. The method was invented when investors were looking for the way of recording the financial data of ventures that lasted for months or even years.

a) The method was introduced because investors spent months or even years ignoring the financial data recording.

b) The method was developed due to the necessity for registering the financial data of businesses within a certain period of time.

c) The method was improved because investors had followed the recording technique for years.

20. According to the Italian system the balance sheet consisted of two sections: one listing assets and the results of sales, purchases, investments in assets, while the other recording names and shares of shareholders and other liabilities incurred.

a) The balance sheet first appeared in France then in Italy.

b) According to the Italian system the balance sheet listed assets, investments, sales outcome and recorded the number of shares owned by shareholders and debts owed.

c) Fiscal Account involved recording financial data.

21. The book summarized the main accounting principles that have remained unchanged up to date.

a) The book got good reviews in the press.

b) The principles summarized in the book have been completely changed since that time.

c) The book provided a good review of basic method of bookkeeping that have never been modified since then.

VII. Определите функцию неличной формы глагола.

22. The rise of the multinational corporations has also resulted in increased accounting responsibilities.

a)дополнение

b)часть сказуемого

c) определение

23. The profession of an accountant having existed long before, the regulations controlling the accountant’s activities were developed in the late 19^th century.

a) подлежащее (часть Complex Subject)

b)обстоятельство (часть независимого причастного оборота)

c)часть сказуемого

24. Companies are supposed to keep accurate records for tax authorities.

a) подлежащее (часть Complex Subject)

b)дополнение (частьComplexObject)

c) определение

25. Historians consider Italian merchants to have developed the practice of double-entry bookkeeping.

a)определение

b)дополнение (частьComplexObject)

c)обстоятельство (часть независимого причастного оборота)

VIII. Выберите правильную неличную форму глагола.

26. The first _______ book on bookkeeping was written in 1494 by a Franciscan monk Luca Pacioli.

a) publish

b) published

c) publishing

27. The work summarized the main accounting principles that have remained ______up to date.

a) unchange

b) unchanging

c) unchanged

28. We know additional accounting works ________ early formulations of assets, liabilities and income concepts in the 16^th century.

a) include

b) to have included

c) to be included

29. At the end of the 19^th century the regulations were believed _________the accountant’s activities both in Europe and America.

a) to control

b) controlled

c) control

30. Double-entry bookkeeping speeds up accounts check up by _______whether they are in balance.

a) shown

b) showing

c)showed