Аудиторная работа № 1

6. Измените каждое из следующих предложений дважды, образуя предложения нереального условия: а) относящиеся к настоящему или будущему времени (II тип); б) относящиеся к прошедшему времени (III тип). Переведите предло­жения на русский язык.

ОБРАЗЕЦ: If effective demand is sufficient, there will be a high level of economic activity.

→ If effective demand were suffi­cient, there would be a high level of economic activity. (II тип)

→ If effective demand had been sufficient, there would have been a high level of economic activity. (Ill тип)

1. If too much money is available, its value will decrease and it will result in inflation.

2. If the company doesn't earn a reasonable profit, the share price will fall and it will be difficult to attract additional capital.

3. Many companies will lose their stable position in the market if reces­sion (спад производства) continues.

4. The company will achieve a higher sales level if the retail price is de­creased.

5. If the output decreases, the company's costs per unit of the goods pro­duced will rise.

6. If current liabilities exceed the company's assets, the company will be forced to sell off its assets for the debts.

7. If the company issues new stocks, it will be possible to replace the obsolete equipment.

8. If governments reduce restrictions and tariffs, it will promote the ex­pansion of world trade.

9. If the wage paid in a certain industry rises, workers will be attracted from other industries.

10. If prices are above the equilibrium price, there will be excess sup­ply.

7. Найдите предложения, в которых выражено долженствование, и переведите их на русский язык.

1. A standard set of financial statements is to be prepared annually at the end of the fiscal year.

2. The main purpose of cost accounting (производственный учет, бух­галтерия издержек) is to analyze the cost of producing goods and oth­er expenses and to advise managers on how to increase profitability.

3. The sales department has discussed the problem of fast transportation of the perishable (скоропортящийся) goods to the customers.

4. The US Congress had to adopt a new Copyright Act in 1976 in reac­tion to new inventions such as photography, computer programmes and the development of motion pictures.

5. Retained earnings are to be the essential part of the company's total capital.

6. The stockholders' dividends are determined by the net profit of the company.

7. According to the straight-line method obsolete machines are to be re­placed in five years.

8. In the course of revision the company's accountant has to ensure access to all financial statements required by the fiscal department.

9. As the company had generated high income by the end of the year, it was not necessary to borrow a long-term loan from a bank.

10. The main task of financial accounting is to inform stockholders about the company's activity over the previous year.

11. Additional explanations about the most important transactions have to accompany the financial statements.

12. To evaluate the company's competitiveness one should carry out peri­odic survey of consumer demand.