Контрольная работа №4 вариант 3

Задание 1. Вставьте в предложения соответствующий модальный глагол, выражающий долженствование (must, should, ought (to), have (to), are (to)). Переведите предложения на русский язык.

1. All businessmen … pay taxes to promote economic growth of the country.

2. To keep the currency stable the Central Bank… take strict measures.

3. The companies … insure their cargo to be sure in its delivery.

4. The distributors … explain the delay as it concerns the terms of payment.

5. The shares of this company…be sold by the original purchaser through government security dealers.

Задание 2. Переведите предложения на русский язык. Определите тип условного придаточного.

1. If you know the plan of accounts, you can work as an accountant.

2. If we worked harder, we could get greater income.

3. If he knew the legislation, he should apply to court.

4. If you had got a better experience, they could hire you last year.

5. If he spoke English, he would have phoned to the investor yesterday.

6. If the sources of household income have performed equally well, it would decrease the requirement for debt increase or savings reduction to 5% of GDP to sustain the current pricing structure.

Задание 3. Переведите предложения на русский язык. Подчеркните причастие II и укажите, какую функцию в предложении оно выполняет.

1. The performed analysis showed good financial condition.

2. Written in pencil the balance-sheet is invalid.

3. The income will be distributed among stockholders.

4. They will have delivered the load by the end of this week.

5. The laws taken before 1990 are mostly not valid.

Задание 4. Прочитайте, перепишите и письменно переведите текст на русский язык.

Financial statements bookkeeping

The principal financial statements used to determine the status of a company are the income and expense statement and the balance sheet.  These may be made out annually, monthly, or at any desired time.  Before preparing the financial statements, a trial balance is made to be certain that the debits equal credits.

If a particular trial balance shows that certain items—the delivery truck and office equipment, for example—are losing value as a result of age and use, then this loss of value, called depreciation, must be calculated and recorded prior to preparing the statements. 

Several methods may be used to calculate depreciation.  The simplest and most common method is to write off the original cost of the asset evenly over the period of its expected usefulness.  If the delivery truck is expected to last eight years, it can be thought of as losing $1,000 in value each year because of depreciation. Depreciation takes from the value of the asset and increases the firm's expenses, therefore a depreciation entry must be made in the general journal and then posted. 

Another expense that must be recorded before financial statements are prepared is the value of the office supplies that have been used.  The used supplies are no longer owned and should be taken out of the asset account and recorded as an expense. 

 To determine the used portion of office supplies, the value of the supplies currently on hand is subtracted from the total amount purchased.  If the firm has a current supplies inventory worth $200, an entry will be made to take the used portion out and record it as an expense.  The same type of entry is made for insurance, interest, and any other prepaid expense.

 The following are some other entries that may need to be recorded:  the allowance for bad debts if the firm extends credit, any government taxes or employee salaries that are owed but have not yet been recorded, and a merchandising firm's change in the inventory of items for sale.

After these entries are posted, it is often wise to make another trial balance to be certain that the debits and credits still balance.

Задание 5. Найдите в тексте сложноподчиненные предложения с условным придаточным. Определите тип придаточного предложения (реальное/нереальное условие).

Задание 6. Найдите в тексте предложения с причастием II. Определите функцию Причастия II в предложении.