- •Солонович т.Ф., Виршиц н.И. The ok accountant успешный бухгалтер
- •Часть 2
- •Contents
- •От авторов
- •Unit 6 cost and managerial accounting
- •Overheads and Their Recovery
- •Cost allocation
- •Adjective/Adverb Choice
- •Project X
- •Unit 7 auditing getting started
- •Reading
- •Auditing
- •Internal Auditors
- •International standards
- •4. Listen again and answer the following questions.
- •1) From what is said and implied in the text, what method of control of auditing exists in Britain now?
- •Unit 8 tax accounting
- •Useful vocabulary
- •Methods of Depreciation
- •Conjunctions
- •Listening
- •Writing
- •M d Tippet
- •Md Tippet
- •Unit 9 accounting ethics
- •Codes of Ethics in Accounting
- •Accounting scandals
- •Supplementary Reading
- •Unit 7 Auditing
- •Audits and their transparency
- •Unit 8 Tax Accounting
- •Airbus's Leahy 'investigated for insider trading'
- •India it boss quits over scandal
- •Implication
- •Parmalat founder given 18-year jail term over fraud
- •Accountants seek to stay glamorous
- •Tapescripts unit 6
- •Answer Key
Conjunctions
Conjunctions join ideas by joining grammatical structures. You must know the different kinds of conjunctions in order in order to express your ideas in the most effective way.
Coordinating conjunctions are and, but, for, or, nor, yet, and so. Coordinating conjunctions join grammatical structures of the same kind.
● Correlative conjunctions are pairs of conjunctions that are used together: both... and; either...or; neither... nor; not only... but also. Correlative conjunctions must be followed by the same grammatical structures.
Subordinating conjunctions introduce dependent clauses. Common subordinating conjunctions are: although, though, if, etc. Some subordinating conjunctions can also be prepositions. They are: after, before, since till, until.
Prepositional phrase: e.g. Since my arrival here, I have made many reports.
Dependent clause: e.g. Since I arrived here, I have made many reports.
Conjunctive adverbs or Interrupters show relationships between ideas but grammatically necessary in the clause. They are in spite of, instead of, etc.
1. To practise understanding the use of conjunctions, match the conjunctions on the left below with the meanings on the right which they have in the text. Look carefully at how the conjunctions are used in the text before choosing your answers. (More than one answer may be possible.) The first one is done for you.
|
Conjunction |
Meaning in text |
1. |
and |
in other words |
2. |
thus |
in the case that |
3. |
but |
on the other hand |
4. |
as |
also |
5. |
consequently |
so that we can |
6. |
i.e. |
in the way |
7. |
if |
because of this |
8. |
in order to |
from the cause that |
9. |
while |
in contrast |
10. |
for |
for this reason |
2. Insert conjunctions or introductory words into the sentences.
in spite of, instead of, though, if provided (3), unless, until, either... or, neither... nor, both ... and, the ... the, on the one hand, on the other hand, the latter, the former, in order to
1) the plant capacity is changed, the total amount of fixed cost does not vary with the volume of production.
2) ... the purchase price exceeds the sale price, the loss cannot be defined ... the good is sold.
3) Sometimes capital may flow into the purchase of rental property ... it allows to obtain more than ... stocks ... bonds.
4) The tax system should be elastic ... obtain the necessary revenue ... changing economic conditions.
5) ... the government borrows the funds from the banks ... obtaining them from taxation, private consumption and investment will not decrease.
6) A balance must be achieved between getting and giving good credit terms to attract customers and maintain positive relationship with sup-pliers ..., and to minimize cash expenditure ... .
7) Financing is divided into short-term and long-term one ... deals with the management of cash and working capital, ... with long-term loans and repayments.
8) Financial wealth, such as a sum of money in the bank, cannot directly produce goods and services, ... it can be used to purchase factors of production.
9) ... more inelastic are supply and demand, ... less the tax will change the equilibrium quantity.
10) The construction of a superhighway may increase the value of a company's land, but ... the income statement ... the balance sheet will report this gain.