met34-2010

of employees. In directing, managers guide, teach and motivate workers. In the last management function, controlling, managers evaluate how well company objectives are being met.

II курс ТЭФ

Вариант 2

I.Перепишите и письменно переведите предложения на русский язык. Подчеркните ИНФИНИТИВ.

1.This is the fact to be remembered.

2.I heard him speak in the next room.

3.To meet the increased demand for consumer goods, a great number of new supermarkets have been opened.

II.Перепишите и письменно переведите предложения на русский язык. Подчеркните ПРИЧАСТИЯ.

1.Advertising flourishes mainly in profit-oriented countries.

2.Being told of his arrival, I went to see him.

3.Dairy products are foods providing animal proteins.

III.Перепишите и письменно переведите предложения на русский язык. Подчеркните ГЕРУНДИЙ.

1.They discussed the means of reducing the cost of production.

2.The tough part of living within a budget is trying to cope with unexpected needs.

3.Being a good organizer and manager is fine and helps in any business.

IV. Перепишитеипереведите.Подберитекследующимсловам(1–5)определения (a–e), письменно переведите слово и определение к нему на русский язык.

V.Перепишите и письменно переведите текст на русский язык.

Finance

One of the primary considerations when going into business is money. Without sufficient funds a company cannot begin operations. The money needed to start and continue operating a business is known as capital. A new business needs capital not only for ongoing expenses but also for purchasing necessary assets. These assets – inventories, equipment, buildings, and property – represent an investment of capital in the new business. How this new company obtains and uses money will determine its success. The process of managing this capital is known as financial management. In general, finance is securing and utilizing capital to start up, operate, and expand a company. In obtaining and using this capital, the decisions made by managers affect the overall success of a company.

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II курс УЭФ

Вариант 3

I.Перепишите предложения. Подчеркните причастие II. Письменно переведите предложения на русский язык.

1.The renovated pub stayed there.

2.If ordered, a coffee will be brought in a moment.

3.The balance sheet was approved by the chief accountant.

II.Перепишите предложения. Подчеркните инфинитив и письменно переведите предложения на русский язык.

1.To examine and analyze information in books of accountants spend a lot time and labor.

2.As a rule the accountant is the first to help the management in decisionmaking.

3.This is a man to deal with recording business transactions in books of accounts.

III.Перепишите предложения. Подчеркните герундий и причастие I и письменно переведите предложения на русский язык.

1.The young man analyzing the balance sheet of this business is our new accountant.

2.The main task of accounting in Russia is certainly providing the management with objective financial information.

3.Am fond of calculating costs.

IV. Подберите определение к следующему слову и письменно переведите на русский язык.

V.Перепишите и письменно переведите текст.

Stocks and markets

Stock Markets are the means through which securities are bought and sold. The origin of stock markets goes back to medieval Italy.During the 17th and 18th centuries Amsterdam was the principal centre for securities trading in the world. The appearance of formal stock markets and professional intermediation resulted from the supply of, demand for and turnover in transferable securities. The 19th century saw a great expansion in issues of transferable securities.

The popularity of transferable instruments as a means of finance continued to grow and at the beginning of the 20th century there was an increasing demand for the facilities provided by stock exchanges, with both new ones appearing around the world and old ones becoming larger, more organized and increasingly sophisticated.

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II курс УЭФ

Вариант 4

I.Перепишите предложения. Подчеркните причастие II. Письменно переведите предложения на русский язык.

1.The letter mentioned above should be sent to the beneficiary.

2.We hope the amount transferred to your bank will be duly received.

3.If mailed, a bank transfer is known as a mail transfer.

II.Перепишите предложения. Подчеркните инфинитив и письменно переведите предложения на русский язык.

1.To select meaningful information for the management is the first problem to be solved by accountant.

2.Competent accountants try to work out the effective accounting methods to be used in practice.

3.A new approach to accounting education is necessary in order to improve its standards.

III.Перепишите предложения. Подчеркните герундий и причастие I и письменно переведите предложения на русский язык.

1.While verifying the balance sheet of this business we have come across some false figures.

2.Drawing up an annual balance sheet demands a lot of time and labor.

3.Yesterday we finished analyzing these accounts.

IV. Подберите определение к следующему слову и письменно переведите на

V.Перепишите и письменно переведите текст.

Accounting

What is accounting? The American Institute of Certified Public Accountants has defined accounting as follows:

Accounting is the art of recording, classifying and summarizing, in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof.

It is significant to note that accounting is defined, as an art rather than a science. This, of course, does not mean that accounting does not strive for accuracy in reporting. It merely means that accounting is flexible in the sense that procedures may change to meet changing conditions. Accountants are constantly striving to establish principles and guides to their practice. A substantial body of accounting theory has evolved.

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