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4. Розкрийте дужки, використовуючи дієслова в Present Perfect, Past Indefinite, Past Continuous або Past Perfect.

1. They (to tell) me yesterday that you (to get) an excellent mark. 2. When you (to receive) a letter from your friend? 3. Our grandmother (to cook) dinner from twelve till three yesterday. 4. Look! What beautiful flowers she (to buy)! 5. They (to travel) along the coast of Africa last year. 6. We (not to see) each other for ages. 7. They (to eat) all the apples which I (to bring). 8. When the children (to have) dinner, they (to go) for a walk. 9. Last summer we (to live) in the country and-(to go) to the river every day. 10. My sister (to spend) a lot of money yesterday. 11. She is so upset: she (to lose) the key to the front door. 12. By the 1-st of I September all the children (to return) from the country. 13. Columbus (to discover) America 500 years ago. 14. Columbus (not to know) that he (to discover) America. 15. I already (to read) five English books. 16. He (to discuss) the problem with a lot of people before he (to take) a decision. 17. Mother (to bake) a delicious cake! Sit down at the table and let's eat it! 18. She (to read) an English book the whole evening yesterday. 19. I never (to be) to Greece. 20. You ever (to be) to the Niagara Falls? 21. At this time yesterday they (to sit) on the sofa and (to listen) to their grandmother who (to tell) them fairy-tales. 22. My friend just (to ring) me up from London. 23. I (to stand) at the tram-stop when it (to begin) raining. 24. We (not to skate) since last winter.

5. Розкрийте дужки, використовуючи дієслова в належному часі.

1. The first person whom Andrew (to see) as he (to enter) was his old nurse. She (to sit) on the sofa. During the last five years she greatly (to change) and now (to look) a very old woman. 2. She is going to read the letter she just (to receive). 5. How long you (to wait) for me? I am really very sorry. 4. Yesterday I (to meet) a friend of mine whom I (not to see) for a long time. 5. Ring me up at eleven o'clock, I (not yet to sleep). 6. You (to be) late for the concert if you (not to take) a taxi. 7. The sun (to set) a long time ago, and it (to begin) to get really cold. 8. When I (to come) home yesterday, my sister already (to return) and (to sit) at the fireplace looking through some old photographs. 9. He (to smoke) three cigarettes and (to look) through all the books on the shelf, when at last he (to hear) his friend's steps approaching the door. 10. He just (to approach) the door, when she (to enter). 11 He (to write) the composition for three hours and he (to say) he soon (to finish) it as he (to think) over the conclusion now. 12. Hardly I (to go) out when I (to remember) that I (to forget) to take my umbrella. 13. Where is the baby? - The nurse (to put) it to bed. 14. He said he (to work) for a long time without achieving good results.

Unit IV

1. Language Material

accurately - точно

transaction – угода, операція

evaluation - оцінка

to avoid - ухилятися

cash receipts - грошові надходження

cash payments journal - плата готівкою

credit sales - продаж в кредит

purchases journal - журнал обліку закупок

profit - прибуток

loss - збиток

operations statement, profit and loss statement, income statement - звіт про прибутки та збитки

net sales - чистий об’єм продаж

operating expenses – загальнофірмові витрати