3. Make a list of all plural nouns in the text. Then divide them into three sound groups.

[ s] states, …

- (e)s [z] citizens, …

[iz] taxes, …

4. Fill in the prepositions and translate the word combinations.

taxes added … … the price to fill … a tax form tax … property licenses … businesses

send a tax form … the IRSB the sum taken … the sum arrived … … the tax form … the end … the year

5. Give English equivalents:

1. налог

2. виды налогов

3. подоходный налог

4. сумма налога

5. взимать/вычитать/отчислять некоторую сумму денег на налоги

6. взимание подоходных налогов

7. регулировать процесс взимания подоходных налогов

8. заполнять налоговую ведомость

9. местный налог на добавленную стоимость

10. налог на социальное обеспечение

11. налог на собственность

12. налог на недвижимость

13. налог на наследство

14. лицензия на бизнес/ авто

15. закон о подоходном налоге.

6. Translate using ing-form:

a) большинство покупок, включая продовольствие

b) привилегии, снижающие сумму налога

c) расходы по уходу за детьми

d) расходы на переезд

e) наличие большой семьи

f) налоговая ведомость, показывающая сумму подоходного налога

g) жилищное строительство

h) закон, стимулирующий это

i) другие способы использования законов о подоходном налоге.

p. 36 Grammar Backup Unit 4 (Participle I (Ving)

Grammar: There + be

7. Look at the text again. Find sentences with “there + be” and translate them.

NB Оборот “there + be” часто переводится словами есть, имеется, существует.

8. Complete the questions with “there + be” and give short answers.

• …. several kinds of taxes? …. .

• …. only a tax added on to the price of food? …. .

• There aren’t any small local requisitions, …. ?

• …. any privileges lowering the amount of taxes last year? …. .

8. Complete the following text with “there + be”.

I am a receptionist. … … two of us on the front desk. Above me … … an Office Manager. He is also responsible for all secretaries. … … about six secretaries. Then … … the Administration Manager. She is one of four managers, and above them … … the Director.

Grammar: Noun combinations

8. Two or more nouns can be combined in several ways.

1 s’ possessive 3 phrases with of

2 one noun used as adjective 4 compound nouns forming one word

Match these examples from the Taxes text with the categories above. Give another examples.

1. a tax form c) paycheck

2. a worker’s paycheck d) kinds of taxes

p. 38 Grammar Backup Unit 4 (Noun combinations)

Grammar: Parallel Comparison

8. When we want to say that one situation depends on another, we can make a “parallel construction”. Translate this parallel construction from the text.

• The income tax in America is progressive: the more you earn, the more you pay.

p. 41 Grammar Backup Unit 4 (Comparative constructions)

Grammar: Modal Verbs and their Equivalents.

8. Fill in the missing letters for the following modal verbs.

1 c _ _ 2 c_ _ _ _ 3 m _ _ _ 4 m _ _ 5 m _ _ _ _

8. Match these modals with their equivalents.

can may must

have to be allowed to be able to be to

8. Answer these questions about the text.

• Do all citizens of America have to fill out a tax form showing the amount of their income tax once a year?

• What must the worker do if at the end of the year the sum taken for taxes is less than that on the tax form?

p. 43 Grammar Backup Unit 4 (Modal verbs and their Equivalents)

Speaking about Taxes

8. Answer the questions about the text.

1. What kind of taxes do you know? Which is the main one?

2. What does the term “progressive” mean? Can the amount of the income tax be lowered?

3. Why is the collection of income taxes constantly adjusted?

4. What can be done if the things are going bad in housing construction or little money is invested in production capacities?

Grammar Backup Unit 4

The Verb. Participle I (Ving)

Functions	Translation	Examples
определение	причастием с суффиксами -ущ, -ющ, -ащ, -ящ	We listened to the reading student. We listened to the student reading the newspaper.
обстоятельство c when/while/by having + V3	деепричастием (что делая?) не переводятся деепричастием (что сделав?)	Reading the text he smiled. While reading the text, he made no mistakes. Having read it he was off.
часть сказуемого в Continuous	глаголом, соответствующим форме англ. глагола	He is reading a newspaper.

NB –ing форма также может переводиться:

• отглагольным существительным, выражающим действие как процесс (ср. heat - тепло, heating - нагревание)

• инфинитивом (capable of operating - способный управлять)

• придаточным предложением, вводимым соответствующим предлогом или словами «который», «когда». (The students listening to the report are the first-year students. - Студенты, которые слушают доклад, первокурсники).

1. Write –ing forms of these verbs.

   1 have – having 2 make 3 move

   4 stop – stopping 5 get 6 run

   7 grow – growing 8 fall 9 supply

2. Rewrite using –ing forms and translate.

Example 1: Resources can be a serious factor that limits production.

Resources can be a serious factor limiting production.

1. Firms that produce computers act as buyers in the markets for the services of computer programmers. 2) A nation’s income is the sum of the income of all the people who live in that country. 3) There are several factors that determine a consumer’s demand. 4) Individuals, families and governments that consume goods and services are called consumers in economics.

Example 2: When societies act through their governments, they can make decisions on allocation of scarce resources.

Acting through their governments, they can make decisions on allocation of scarce resources.

1. When we put demand and supply together, we can determine equilibrium prices and quantities in different markets. 2) When it increases the quality of goods produced at one time, the society reduces the produced quantity of other goods as its resources are scarce. 3) When people consume goods and services, they provide a basis for further production. 4) As they make up a major portion of the national income, US high technology industries dominate and influence almost all other industries in the country.

3. Translate.

1. We are moving towards an era of global markets and global companies. 2) The US administration has been pursuing a policy of strengthening the dollar. 3) Outdoor advertising is one of the fastest growing segments, having doubled its market share in recent years. 4) Keep an eye on emerging trends in the job market. 5) Leading industrial powers do not want to see a weak dollar, as it makes the Euro, yen and pound sterling too expensive. 6) The US government will try to keep the dollar from falling. 7) The government can regulate monopolies controlling the prices or supplying the products itself. 8) Government regulate economic activities imposing some restrictions. 9) By looking at cost indicator we can see how an enterprise is operating. 10) When setting up an enterprise, the state provided it with necessary means of production. 11) Having opened a credit account, a credit company sends you a plastic card bearing your name, account number and a blank for your signature. 12) Having borrowed money from the FRS, a local bank lends it out to its clients. 13) Growing up means making up one’s own decisions. 14) You should think about becoming an accountant. 15) Think of going into the family business. 16) Before writing the test, you have to learn grammar material. 17) Learning a foreign language is not so difficult.

4. Use Participle I or Participle II of the verbs in brackets.

1. My exams results were rather (to disappoint). I’ve got to retake the exams in September.

2. I got a letter this morning from the Tax Office, (to say) that I owe them over thousand pounds. I hope they’ve made a mistake.

3. A subsidy is money (to give) by a government to some producers, for example farmers, to help them to produce at low price the goods or services (to need) by the public.

4. In a dynamic economy, the factors (to influence) the level of demand and supply, are (to change).

5. Expenditure is an amount of money (to spend).

6. Any organization (to engage) in business is a business unit.

7. (to buy) and (to sell) prices are normally (to express) in US dollars.