Контрольная работа №3 вариант 3 Задание 1 Поставьте глаголы, данные в скобках в соответствующую видовременную форму. Укажите эту форму. Переведите предложения на русский язык.

1. The forwarding agent… goods through customs and was delivering them. (clear)

2. The production of furniture … sharply this year. (fall)

3. The prices for the majority of goods and services … a lot since you provided us with your quotations.( change)

4. The regional government … the assistance to the small business by the end of the year. (grant)

Задание 2. Переделайте данные предложения, изменив залог Active на Passive. Переведите предложения на русский язык.

1. The falling of demand towards supply brings about recession and growing unemployment.

2. The ordinary commercial banks keep about half of their cash assets on current accounts wiyh the Central banks.

3. The bank will charge interest on the full amount of the loan even though the borrower might not draw on the full amount immediately.

4. The Taxation Ministry introduced new taxes ( the value added tax and the expanded property tax).

Задание 3. Подчеркните в предложениях ПричастиеI.

Определите, какую функцию в предложении оно выполняет. Переведите предложения на русский язык.

1. Corporations are showing a greater willingness to file suit in order to stop infringement on their rights.

2. There was a movement to produce motor vehicles that would run on cleaner fuels raising doubts about the long-range demand for oil.

3. Not all businesses will suffer from declining demand in an inflationary period.

4. Having set up automatic teller machine networks for the customers to use their debit cards Groups of banks becomes able to withdraw cash.

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

Accrual Accounting and Adjusting Journal Entries

Most companies use the accrual basis of accounting, in which revenues are recorded in the accounting period when products are sold and services are performed for customers and not necessarily when cash is collected.

 All the related expenses are then matched against the revenues, regardless of the inflow or outflow of cash. In many cases, not all revenue and expense accounts are up to date at the end of the accounting period.

Certain amounts must be adjusted to report the correct net income on the income statement and the correct ending financial position on the balance sheet. These adjustments are made by adjusting entries at the end of the accounting period.

An adjusting entry usually affects both a permanent (balance sheet) and a temporary (income statement) account. Adjusting entries may be grouped into two types. One is the apportionment of depreciable, prepaid and unearned items (depreciable assets, prepaid expenses, and unearned revenue). The other group is the recording of accrued items (such as accrued interest expense and accrued interest income).

The adjusting entry for depreciation involves a debit to the expense account (such as Depreciation Expense: Building) and a credit to the accumulated depreciation account for the asset. The amount of the depreciation expense may be determined by a variety of methods.

Prepaid expenses are economic resources that are expected to be used in the near future. Prepaid expenses are like depreciable assets, but they may be intangible. Examples include prepaid insurance, prepaid rent and office supplies. When goods or services involving a prepaid expense are acquired, the cost is usually recorded as an asset.

At the end of the accounting period a part of the goods or services has been used in order to earn revenues. The expired cost must be matched, as an expense, against the revenues of the period, while the remaining un-expired cost remains as an asset on the ending balance sheet.

 The allocation of the cost of each prepaid expense between an expense and an asset is recorded in an adjusting entry at the end of the accounting period.

 

Задание 5.Найдите в тексте предложения с причастием I. Определите функцию причастия I в предложении.

Задание 6.Найдите в тексте предложения, в которых сказуемое выражено глаголом в Passive Voice. Укажите видовременную форму и инфинитив глагола.