Задание на дом № 3

Date: 2015-10-07; view: 444.

Б) Найдите в тексте (а) случаи употребления герундия.

в) Используя текст, закончите следующие предложения:

1. After having made transactions with other countries, it is necessary to record.

2. Economists think of using the word "resident" for ...

3. The balance of payments can't be completed without preparing two main accounts ...

4. On recording inflows and outflows one can prepare ...

5. The purchase and the sale of physical assets and financial assets having been listed, one can draw up ...

18. Переведите следующие предложения, обращая внимание на пройденные грам­матические конструкции.

1. It is necessary to take into account that depreciation means the cost dur­ing the period of using a capital good but not purchase price of the good.

2. While bookkeepers and accountants are interested in describing the actual receipts and payments of a company, the economists are known to study the role of costs and profits for allocating resources to partic­ular activities.

3. To obtain accurate information about financial transaction both small companies and large corporations hire bookkeepers to record and keep the data.

4. One should do preliminary inquiries (наведение справок) before de­positing a large sum of money with a new commercial bank.

5. Proper business decisions made by the manager depend mainly on the financial statements the accountant regularly prepares for him.

6. The posting of the data into the ledger to be done by a bookkeeper is known as the third step in the accounting cycle.

7. Until the bookkeeper calculates the sum of all debits and credits, the trial balance is unlikely to be prepared properly.

8. Everybody believes the double-entry system to be of great value in busi­ness activity.

9. If a large portion of the firm's business concerns cash transactions, a separate cash journal can be used instead of the general journal for all those transactions affecting the cash account (кассовый счет).

10. Since the financial statements are prepared for the use of management rather than for the bookkeeping department, they contain neither debit nor credit columns.