VI. Прочтите и переведите устно текст. Перепишите и письменно переведите 1 и 4 абзацы.

1. Accountancy (profession) or accounting (methodology) is the measurement, disclosure or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts.

2. Some people think of accounting as a highly technical field which is practiced and understood only by professional accountants. Actually, nearly everyone practices “accounting” in one form or another on almost a daily basis. Accounting is the art of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business". Every investor, manager and business decision maker needs a clear understanding of accounting terms and concepts if he or she is to participate and communicate effectively in the business community.

3. Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarized, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organization and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations.

4. Auditing is a related but separate discipline, with two sub-disciplines: internal auditing and external auditing. External auditing is the process whereby an independent auditor examines an organization's financial statements and accounting records in order to express an opinion as to the truth and fairness of the statements and the accountant's adherence to Generally Accepted Accounting Principles (GAAP), or International Financial Reporting Standards (IFRS), in all material respects. Internal auditing aims at providing information for management usage, and is typically carried out by auditors employed by the company, and sometimes by external service providers.

5. Practitioners of accountancy are known as accountants. The following list is intended to give some idea of the breadth and scope of the accountancy profession: auditing, bookkeeping, management accounting, financial accounting, taxation advice, internal accountancy, external accountancy.

VII. Озаглавьте текст.

VIII. Напишите краткую аннотацию текста (на английском языке).

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Вариант №4

I. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на различные значения слов it, that, one

1. One never knows what his answer may be.

2. This book is more interesting that the one we read last week.

3. It was yesterday that I met him in the library.

4. It was difficult to settle this problem.

II. Перепишите следующие предложения, определите в каждом из них видовременную форму и залог глагола-сказуемого. Переведите предложения на русский язык.

1. Particular attention is being paid now to purchases of consumer goods abroad.

2. The buyers were given a 5 per cent discount.

3. We usually give a discount to the buyers, if we have known them for a long time.

4. Usually a contract is drawn up and then signed in duplicate for each partner.

5. All commercial activities in foreign trade may be divided into basic ones and auxiliary ones.

6. Grade, prices and quantity are usually stated in the contract.

III. Перепишите следующие предложения и переведите их на русский язык, обращая внимание на функция инфинитива. Помните, что объектный и субъектный инфинитивные обороты соответствуют придаточным предложениям.

1. To understand the importance of this event you should know all the facts.

2. I expect the contract to be signed tomorrow.

3. The young scientist was the first to apply this method.

4. The experiment to be carried out is of great importance for our work.

5. This price is considered to be too high.

6. They promised to supply us with the necessary equipment.

7. This problem is unlikely to be investigated quickly.

8. I know him to have written an interesting article.

9. To solve this problem we had to make many experiments.