12. Переведите на английский язык части предложений в скобках, обращая вни­мание на модальные глаголы и формы инфинитива.

1. Changes in economic welfare (могут быть) more definitely indicated by changes in real income per head, while changes in the GNP (следует относить к) changes in population.

2. As the company is increasing its revenue, the stockholders' dividends (должны быть) higher this year.

3. Under strong demands for higher standards of living the government (вынуждено увеличить) rates of economic growth.

4. As a factor of production labour (должен соединяться с) capital and land in the production cycle.

5. Quite early in his history man (вынужден был искать) some com­modities which (могли использоваться) as a medium of exchange.

6. The government (должно определить) a minimum standard of living and it (следует обеспечить) for every household or individual.

7. The workers and the employers (должны были подписать) an agree­ment to avoid lower output and the revenue.

8. An individual (может поставлять) the services of different factors of production. He (может поставлять) either labour services through work, or capital services by renting machinery, or the services of land by renting property.

9. It is important to calculate physical depreciation preliminarily in or­der to know when equipment (должно быть заменено).

10. Proper investment (следует сделать) in human capital as it results in technical improvement of products and production processes.

13. А) Раскройте скобки и употребите глаголы в соответствующей форме.

Accounting as it (to exist) today (may) (to view) as a system of assumptions, concepts, doctrines which (to summarize) in generally (to accept) accounting principles. Many of these principles (to develop) gradually, but only in recent decades these principles (to recognize) as laws. Economic theory (to deal) with several following fundamental accounting concepts.

1. The on-going concept (концепция действующего предприятия) (to state) that the entity (юридическое лицо) that (to be) (to perform) activity and (to be) (to receive) accounting information (must) (to define) clearly and that the relationship (to exist) between the entity and external parties (must) (to understand) clearly.

2. According to the historical-cost principle (метод подсчета с исполь­зованием цен приобретений) economic resources (should) (to evaluate) in terms of the amounts of money (to exchange). When a transaction (to occur), the exchange price (to be) a measure of the value of the economic resources that (to exchange).

3. The realization concept (концепция реализации) (to disclose) that accounting (to take place) only for those economic events to which the entity (to be) a party.

4. In accordance with the matching principle (концепция сопоставле­ния) income (to calculate) by matching revenues with the expenses incurred (нести потери, терпеть убытки) in order to obtain that revenue.

5. The accrual concept (концепция наращивания) (to define) revenues and expenses as inflow and outflow of all assets in the course of operating the enterprise.

6. The consistency concept (концепция неизменности) assumes the accounting methods (to use) at a given time (must) (to be) in line with those previously (to use) for describing company performance. Such consistency (to allow) data of different periods (to compare).

7. The disclosure principle (принцип раскрытия сущности) (to emphasize) that financial statements (should) (to present) clearly the most useful information.

8. The prudence concept (концепция осторожности) (to require) all entries (to concern) income and revenue (should not) (to record) until money (to receive), but records (to relate) to possible future losses and risk (ought) (to do) as soon as they (to predict).

б) Найдите в прочитанном тексте три синонима для перевода наречия согласно, соответственно.

в) Используя текст, закончите следующие условные предложения:

1. If the accountant expected any losses in future, he ...

2. If we consider accounting existing today, we ...

3. If we had prepared financial statements, all useful information ...

4. If the income were calculated, the matching principle ...

5. If there were any relations between the entity and the external parties, they…

6. If a transaction had occurred, the exchange price ...

7. If we plan to estimate the company's performance for some years, the same accounting methods ...

8. Only if the entity were engaged in this transaction, the data about this economic event ...