IV. Найдите в тексте предложения, содержащие страдательный залог и выпишите их

V. Преобразуйте предложения из действительного залога в страдательный

1. Double-entry bookkeeping requires to record every transaction in one account.

2. The auditor will check all the expenditures and revenues next week.

3. Last week the manager invited a private accountant to run the company business.

4. The officers are checking the loss and profit of the company.

5. How many trial balances did the accountant post to the Ledger?

VI. Выберите правильную форму глагола.

1. I don't know when the engineer of Blake & Co (clarify, will clarify) some details of the contract.

2. We'll speak about the terms of payment when we (discuss, will discuss) the price.

3. I don't know when our office director (comes, will come) back.

4. The Buyers will have a chance to see the equipment in operation if the Sellers (will invite, invites) them to their premises.

5. The manager (shows, will show) you round the whole plant if you want to have an idea about it.

VII. Поставьте глаголы в скобках в нужном времени и залоге

1. Revenues and expenditures carefully (to monitor) during the accounting process.

2. New features (to develop) in our models of pumps not long ago, and now they quite satisfy market demands.

3. – Where (to be) the auditor’s report? – It (to type) now. It (to bring) in a few minutes.

4. The profit (must, to increase) to the shortest possible time.

5. We hoped that the auditor (to be able) to check the financial statement of a company.

6. Mr. Black (to appoint) a chief accountant of the company lately.

7. The production manager said that they (to modify) their model the previous year.

8. The customer wondered how long the plant (to produce) their latest model.

9. The secretary answered that the President (to speak) on the phone.

10. The company informed that the talks (not to take place) the next day.

VIII. Откройте скобки и поставьте глаголы в Present Simple, Present Continuous, Present Perfect Continuous.

1. - Where (to be) Mr. Dunn? – He is in the office. He (to wait) for the manager since 10 o'clock.

2. Mr. Smith (to work) for this company since last year.

3. - My friend (to learn) French. - How long he (to learn) it? – For about a year.

4. The engineers (to have) talks now. They (to discuss) the prices and terms of the contract since morning.

IX. Дополните предложения, используя The Past Perfect Tense.

1. Mr. Blake contacted our company after …

2. Before we made an appointment with the manager of the company we …

3. Before Petrov went on business to Great Britain he …

4. When I came to the office the manager …

5. Before I telephoned the secretary…

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

1. You should have made a contract with Green and Co. They offered very good terms of payment.

2. The manager should discuss the matter in detail as soon as possible.

3. The representatives of a company should have contacted their foreign partners. They wanted to clarify technical characteristics of a new model.

4. The secretary should reserve accommodation at the Roman Beach Hotel in advance as the hotel is usually full, especially during summer time.

5. Why didn’t you invite the businessmen to the Prague Restaurant after the talks? You should have done it. It is a very popular restaurant

XI. Заполните пропуски необходимыми предлогами

1. We enclose … the letter our quotation … telephone equipment.

2. Our contracts … the field … electronic equipment are increasing … year … year.

3. The guarantee period which the company offered … their compressors was 6 months … the date … putting them … operation. The customer wanted it to be extended … two months.

4. The decision was taken … the agreement … the company manager.

5. We’d like to get in touch … your Sales Manager to negotiate some business matters.

6. Our company is looking forward … establishing good relations … your company.

7. As the Seller was responsible … the defects which were found … the equipment, they had to correct them … their expense.

XII. Переведите письменно

Cash Flow

Cash flow is essentially a company’s ability to earn cash. It is the amount of cash made during a specified period that a business can use for investment. (More technically, it is net profit plus depreciation plus variations in reserves). The flow of funds is cash received and payments made by a company during a specific period – except that many people also use the term cash flow to describe this! New companies generally begin with adequate funds or working capital for the introductory stage during which they make contacts, find customers and build up sales and a reputation. But when sales begin to rise, companies often run out of working capital: their cash is all tied up in work – in – progress, stocks and credit to customers. It is an unfortunate fact of business life that while suppliers tend to demand quick payment, customers usually insist on extended credit, so the more you sell, the more cash you need. This provokes a typical liquidity crisis: the business does not have enough cash to pay short – term expenses. A positive cash flow will only reappear when sales growth slows down and the company stops “overtrading”. But companies that have not arranged sufficient credit will not get this far: they will find themselves insolvent – unable to meet their liabilities.

Слова и словосочетания:

1. cash f low – денежный поток

2. to earn – зарабатывать (деньги)

3. amount – сумма денег

4. investment – инвестирование, инвестиции

5. net profit – чистая прибыль

6. depreciation – обесценивание

7. reserves – денежные резервы, запасы

8. adequate funds – достаточные фонды (денежные средства)

9. working capital – оборотный капитал

10. introductory stage – первоначальная стадия

11. to run (run, run) out – иссякать (о деньгах)

12. to tie (tied, tied) up – связывать

13. work – in – progress – незавершенное производство

14. extended credit – продленный кредит

15. liquidity – ликвидность

16. short –term financing – краткосрочное финансирование

17. to slow down – замедлять, снижать темп

18. overtrading – сверхлимитные продажи

19. insolvent – неплатежеспособный; синоним “ банкротство”

XIII. Найдите в тексте и переведите на английский язык словосочетания:

- сумма денег, производимая в течение определенного периода

- поток денежных средств, фондов

- оборотный капитал

- требовать быстрой оплаты

- настаивать на продлении кредита

- ликвидность

- краткосрочные расходы

- снижение темпа продаж (рост продаж падает)

- неплатежеспособность, банкротство

Для специальности " Бухгалтерский учет, анализ и аудит".

" Финансы и кредит".

Контрольная работа 2 вариант 3.

Для выполнения контрольной работы необходимо усвоить следующий грамматический материал:

- The Passive Voice (Simple, Continuous, Perfect Tenses)

- The Passive Infinitive

- The Modal verb Should

Повторить:

- Придаточные предложения времени и условия;

- Эквиваленты модальных глаголов

- Времена группы Indefinite, Continuous, Perfect, Perfect Continuous, модальные глаголы и их эквиваленты.

Рекомендуемая литература: Г.А.Дудкина, М.В.Павлова, З.Г.Рей, А.Т.Хвальнова. Учебник английского языка для делового общения. Высшая школа, 2001. Часть 3. Уроки 1, 2, 3.

I. Прочитайте текст и переведите его письменно.

Auditing

The traditional definition of auditing is a review and evaluation of financial records by a second set of accountants. An internal audit is a control by a company's own accountants, checking for completeness, exactness and reliability. Among other things, internal audits are looking for departures from a firm's established methods of recording business transactions. In most countries, the law requires all firms to have their accounts audited by an outside company. An independent audit is thus a review of financial statements and accounting records by an accountant not belonging to the firm. The auditors have to determine whether the accounts give what in Britain is known as a " true and fair view" and in the US as a " fair presentation" of the company's financial position.

Auditors are appointed by a company's most senior executives and advisors, whose choice has to be approved by the shareholders at the Annual General Meeting.

Auditors write an official audit report. They may also address a " management letter" to the directors, outlining inadequacies and recommending improved operating procedures. Thisleads to the more recent use of the word " audit" as equivalent term for " control": multinational companies, for example, might undertake inventory, marketing and technical audits. Auditing in this sense means verifying that general management instructions are being executed in branches, companies which they control, etc.

Слова и словосочетания:

1. Auditing, audit - ревизия, аудит

2. review- просмотр

3. evaluation - оценка

4. internal audit - внутренняя ревизия

5. to check for - проверять

6. exactness - точность

7. departures - отклонения

8. to belong to - принадлежать

9. to determine - определять

10. true and fair view - правдивое и законное отображение

11. to appoint - назначать

12. senior executives and advisors - вышестоящие руководители и консультанты

13. to approve - одобрять

14. shareholders (GB) or stockholders (US) - акционеры

15. Annual General Meeting - ежегодное общее собрание

16. to outline - обрисовать в общих чертах

17. inadequacies -- несоответствие требованиям

18. improved operating procedures - усовершенствованная методика проводимых операций

19. to lead - приводить к чему-л.

20.inventory — инвентаризация

21. verifying - подтверждение

22. to execute - выполнять

II. Найдите в тексте и переведите на английский язык следующие словосочетания:

- оценка финансовых записей:

- контроль, проводимый собственными бухгалтерами компании;

- независимая ревизия;

- одобренный акционерами;

- писать официальный аудиторский доклад;

- более новое использование слова «аудит»;

- брать на себя маркетинговые и технические аудиты;

- главные инструкции по управлению.

III. Ответьте на следующие вопросы к тексту.

1. What is auditing?

2. What are internal auditors looking for?

3. Whom are auditors appointed by?

4. Auditors write an official audit report, don't they?

5. What does the equivalent term for " control" mean?

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