X. Переведите предложения на русский язык, обращая внимание на значение модального глагола should.

1. You shouldn't leave these documents on the desk. You should lock them up.

2. You shouldn't have thrown away your ticket. The inspector is checking tickets right now.

3. You should open the wine about three hours before you use it.

4. You should have helped him that time.

5. We should work at our English more.

6. You look sleepy. You should have gone to bed earlier yesterday.

XI. Заполните пропуски необходимыми предлогами.

1. We thank you … your enquiry … 10^th June … compressors … the delivery … August.

2. We are sure that … this price our computers are the best … the world market.

3. We are looking forward … hearing … you.

4. I'd like to tell … you … my last visit … the manufacturing plant … Glasgow.

5. We are … close touch … the world market and we know prices … other companies … similar types … lifts.

6. Delivery will be required … a month… the contract is signed.

7. We are obliged … you … your offer.

8. The guarantee period which the company offered … their computers was 10 months … the date … putting them … operation.

9. Who is responsible … the test … the equipment?

10. The replacements were delivered … the Buyers' plant … delay.

XII. Прочитайте текст и письменно переведите его.

Results

A firm reports its performance in a particular period in its results. Results for a particular year are shown in the company's annual report. This contains, among other things, a profit and loss account.

In theory, if a company makes more money than it spends, it makes a profit. If not, it makes a loss. But it's possible for a company to show a profit for a particular period because of the way it presents its activities under the accounting standards or accounting rules of one country, and a loss under the rules of another.

A pre-tax profit or a pre-tax loss is one before tax is calculated. An exceptional profit or loss is for something that is not normally repeated, for example the sale of a subsidiary company or the costs of restructuring. A company's gross profit is before charges like these are taken away; its net profit is afterwards. The final figure for profit or loss is what people call informally the bottom line. This is what they really worry about!

If a company is making a loss, commentators may say that it is in the red. They may also use expressions with red ink, saying, for example, that a company is bleeding red ink or haemorrhaging red ink.

Слова и словосочетания:

company's annual report - ежегодный доклад компании

profit and loss account - подсчёт прибыли и убытка

to make a profit - получать прибыль

to make a loss -терпеть убыток

accounting standards or accounting rules - правила подсчёт

pre-tax profit предналоговая прибыль

pre-tax loss - предналоговый убыток

subsidiary company - дочернее предприятие, филиал

gross profit - валовой доход

company's net profit - чистый доход компании

the bottom line - итог, подведение итогов

to be in the red - быть убыточным, иметь задолженность

to bleed - кровоточить, проливать кровь

haemorrhage --кровотечение