IV. Brush up your grammar

A. Grammar Folio

The Infinitive

Infinitive
	Active	Passive
Indefinite Continuous Perfect Perfect Continuous	to take to be taking to have taken to have been taking	to be taken --------------- to have been taken ---------------

Функции инфинитива

1) подлежащее

To speak English well is not difficult – Говорить по-английски хорошо нетрудно.

To have found all and lost it is terrible. – Найти всё и потерять всё – ужасно.

2) именная часть сказуемого

Our goal is to make a profit. – Наша цель получить прибыль.

His task was to complete the work in time. – Его задача состояла в том, чтобы закончить работу вовремя.

3) дополнение

They want to expand the accounting department. – Они хотят расширить бухгалтерский отдел.

He helped me to prepare a trial balance. – Он помог мне подготовить пробный баланс.

4) определение

She is looking for a firm to work in. – Она подыскивает фирму, в которой сможет работать.

5) обстоятельство цели

We must learn all the words to speak English well. – Мы должны учить все слова для того, чтобы хорошо говорить по-английски.

To achieve these results we had to work hard. – Для того, чтобы добиться этих результатов, нам пришлось много поработать.

Если определение выражено инфинитивом в пассивной форме, то на русский язык оно переводится придаточным определительным предложением с оттенком долженствования.

The accounts to be posted into the ledger are on your table. – Счета, которые следует перенести в гроссбух, на вашем столе.

The financial data to be analyzed by the controller are of great importance. – Финансовые данные, которые должен проанализировать главный бухгалтер, очень важны.

Употребление инфинитива после прилагательных:

This book is easy to read. – Эту книгу легко читать.

He is hard to understand. – Его трудно понять.

Tom was happy to have started that business. – Том был счастлив, что занялся тем бизнесом.

B. Exercises

1. Translate the sentences into Russian, paying attention to the infinitive:

1. Accounting is the system business uses to measure its financial performance.

2. Various interested parties depend on a company’s accounting system to help them make informed financial decisions.

3. Now you are going to ask me to tell you how you can pay less tax.

4. Managers need financial statements to measure the success of what they’ve done, and to make decisions about allocating resources.

5. Creditors want to know whether a business is credit worthy.

6. The accountant’s responsibility is to analyze and interpret the data in the ledger and the trial balance.

7. Private accountants work solely for private companies or corporations that hire them to maintain financial records.

8. The controller monitors and cross-checks all financial data in order to evaluate the company’s financial health.

9. The controller works with other members of top management to make certain that the company uses all its assets to best advantage.

10. Armed with accounting information, investors are better-equipped to evaluate a company’s profit potential.

11. Bookkeepers first record all the appropriate figures in journals in order to post them later into the proper page of the ledger.

2. Translate the sentences into Russian. Comment on the function of the infinitive:

1. To compute production costs is a usual thing for her.

2. To earn the title of Certified Public Accountant isn’t easy.

3. Our plan was difficult to realize.

4. The main problem is to reorganize and to expand the accounting department.

5. Nick decided to specialize in tax accounting.

6. Auditors review clients’ financial statements to determine whether the statements have been prepared in accordance with the generally accepted accounting principles.

7. Here are some instructions to follow.

8. The work to be done by accountants is rather complicated.

9.We had to work hard in order to prepare financial information for our creditors in time.

10. He chose the sphere of financial analysis to make a brilliant career in business.

11. These data are difficult to analyze.

12. She is always the last to come.

3. Choose the right form of the infinitive:

1. I’m happy (hear) of Tom’s success.

a) to hear

b) to have heard

c) to be heard

2. It’s nice (to relax) after a hard day’s work.

a) to be relaxing

b) to relax

c) to have relaxed

3. I’m sorry (to forget) your book.

a) to forget

b) to have forgotten

c) to be forgotten

4. They are pleased (to invite) by your.

a) to be inviting

b) to invite

c) to have been invited

5. I’m sorry (to bother) you now.

a) to have bothered

b) to be bothering

c) to bother

6. He is proud (to earn) the title of a certified public accountant.

a) to be earning

b) to be earned

c) to have earned

7. She seems (to read) for two hours.

a) to be read

b) to read

c) to have been reading

8. We hired a bookkeeper (to deal with) cash flow.

a) to be dealt with

b) to be dealing with

c) to deal with

9. I’m glad (to finish) my task.

a) to be finishing

b) to be finished

c) to have finished

10. The financial analysis (to do) by the Controller is of great importance.

a) to have been doing

b) to do

c) to be done

11. This news is difficult (to believe).

a) to be believed

b) to have believed

c) to believe

12. The accountants discussed some new methods (to use) in the preparation of budgets.

a) to be using

b) to have been using

c) to be used

UNIT 6