 |
Придаточные предложения условия и времени
|
|
|
|
В придаточных предложениях времени и условия после союзов if если, when когда, before до того, как, after после того, как, till (until) до тех пор, пока не, unless если только не, as soon as как только для выражения будущего времени употребляется настоящее.
| It will be left to the owners if the business repays all its debts. | Это останется владельцам, если предприятие выплатит все свои долги. |
| We will transfer all the journal entries to the accounts as soon as we receive all the information. | Мы перенесём все журнальные записи на счета, как только получим всю информацию. |
| After I correct this mistake I will check the whole page. | После того, как я исправлю эту ошибку, я проверю всю страницу. |
| Until we find the missing document we won’t start work on the journal. | До тех пор, пока мы не найдём отсутствующий документ, мы не начнём работу над журналом. |
- Переведите на русский язык.
1) If the company has a permit (разрешение) they will start construction.
2) Unless you have a visa you won’t be able to get a ticket.
3) Walk on till you come to the bank.
4) Don’t call me unless you need help.
5) After you post the journal entries to the accounts you will be able to prepare financial statements.
6) If something is used within the business for some time it will be recorded as a fixed asset.
7) If this method is used it will result in a loss.
8) When you subtract the expenses from the income you will get the net income.
9) Unless you do your work properly you won’t be able to fulfill your responsibility.
10) I won’t tell you my secret unless you promise not to tell anyone.
11) We won’t start this work until you finish the previous assignment.
- Ответьте на вопросы.
1) What will you do in the evening if you have some spare time?
2) Where will you go to if you want to buy some souvenirs?
3) What will you do at the weekend if the weather is gloomy?
4) What country will you visit if you have a chance?
5) What will you do if you are offered a job in a bank?
6) How will you spend money if you have a million?
7) What places of interest will you visit if you go to the USA?
- Закончите предложения.
1) If I have free time tomorrow …
2) If I go to London …
3) When I finish the university …
4) As soon as I come home …
5) Before I go on holidays …
6) As soon as I receive an invitation …
7) Unless you give me clear instructions …
8) We won’t lend them money until …
|
|
|
9) I won’t start this work until …
- Переведите на английский язык.
1) Они подготовят финансовую отчётность, когда соберут все данные.
2) Если вы проанализируете отчёт о прибылях и убытках за два года, то получите полное представление о деятельности компании.
3) Компетентный бухгалтер будет проверять каждую проводку, как только она будет сделана.
4) До того, как сделать финансовый отчёт, бухгалтер проверит все записи и проводки.
5) Если только он не получит других инструкций, бухгалтер подготовит отчёт за текущий месяц.
6) Если вы проведёте анализ финансовой отчётности, это поможет вам в принятии решений в будущем.
7) Он не подготовит отчёт до тех пор, пока не получит всей информации.
Word Study
| like, unlike |
- Переведите на русский язык.
1) He looks like his father.
2) Do you have another catalogue like this one?
3) I want a bag like your bag.
4) Unlike his brother he is interested in sports.
5) Like her husband, she is blond.
6) Her last book is unlike books she wrote in the past.
7) Assets like liabilities are recorded at their historic cost. (первоначальная стоимость)
- Переведите на английский язык.
1) Она похожа на мать.
2) Подобно активам, пассивы бывают краткосрочные и долгосрочные.
3) В отличие от своих друзей он застенчивый человек. (shy)
4) Здесь дома такие же, как во Франции.
5) У моего сына такой же автомобиль, как у вас.
6) В отличие от тебя я люблю ходить в театр.
7) В отличие от цены этого оборудования, цена нашего оборудования не такая высокая.
| due, to fall due |
- Переведите на русский язык.
1) Current liabilities list all debts that fall due within 12 months.
2) All debts due after one year from the date of the financial report are long-term liabilities.
3) This loan will fall due in five years.
4) Under liabilities bookkeepers list all debts due.
5) Under accounts receivable bookkeepers list amounts due from customers.
6) The debt due to the various taxing authorities (налоговые органы) is the same as any other liability.
7) All the liabilities of the Company to the Central Bank are listed under the item “Due to Central Bank”.
- Переведите на английский язык.
1) Суммы, причитающиеся нам, очень малы.
2) Этот долг подлежит погашению в конце января.
|
|
|
3) Суммы, причитавшиеся банку, были переведены в срок.
4) Проценты за ссуды (interest on the loans), причитавшиеся банку, были выплачены на прошлой неделе.
5) Когда наступает срок погашения облигаций (bonds)?
6) Эта ссуда подлежит погашению в следующем году.
7) Сумма, причитающаяся вам, будет переведена завтра.
- Подберите русские эквиваленты к следующим словам:
date, capital, position, show, operation, period, calendar quarter, machine, materials, component, speed, bank, form, classify, fixed, fundamental, plus
- Подберите английские эквиваленты к следующим словам:
| 1) подготавливать 2) основываться на 3) показывать 4) оставлять 5) платить, оплачивать 6) приводить к чему-л. 7) нести убытки 8) записывать, учитывать 9) вычитать из 10) нести расходы 11) зарабатывать 12) превращать 13) рассматривать, считать 14) равняться 15) сообщать, описывать | a) to consider b) to earn c) to subtract from d) to suffer losses e) to report f) to leave g) be based on h) to show i) to pay j) to result in k) to list l) to bear expenses m) to turn into n) to equal o) to prepare |
- Соотнесите слова (А) и их дефиниции (В).
| A | B |
| 1) cash 2) income 3) annual 4) financial statements 5) owners’ equity 6) share 7) losses 8) expenses 9) assets 10) liabilities 11) liquidity | a) financial reports b) a stock held by several or many persons, or which he contributes to a fund c) money received during a given period d) that which is lost e) spending of money f) coming or happening every year g) anything owned by a person or company that has money value and that may be sold to pay debts h) ordinary stocks and shares not bearing fixed interest i) state of being able to raise funds easily by selling assets j) debts; sums of money that must be paid k) money in coin or notes |
Work on the Texts
- Прочитайте текст А и ответьте на вопрос:
- What does the fundamental accounting equation mean?
Text A
The Balance Sheet
Assets and Liabilities
After the journal entries are transferred to various accounts, the bookkeeper prepares financial statements. Annual reports are based on financial statements.
There are two important kinds of financial statements, the balance sheet and the income statement (which is also called an operating statement or a profit and loss account).
The balance sheet shows what the company owns and what it owes on a certain date. And it shows what is left to the owners (that is the owners’ equity, capital or net worth). The balance sheet is like a snapshot photograph since it reports on the financial position as of the end of the year.
The income statement, on the other hand, is like a motion picture since it reports on how the company worked during the year. It also shows what profit or loss its operations resulted in. It lists income over a certain period and shows what profit was earned or what loss was incurred.
Any property the business owns, and any claim it has on the property of others, is called an asset. Bookkeepers list any business property as an asset. Any amount, which is owed, is listed as a liability.
|
|
|
The two main kinds of assets are current assets and fixed assets. Fixed assets are sometimes called capital assets or plant asserts.
A fixed asset is an item with a life of more than one year: for example, a warehouse, equipment, a machine or a truck. Inventories (stock of goods for sale) and materials (raw materials and components) are current assets.
Current assets are listed in the balance sheet in order of their liquidity, the speed with which they are turned into cash. Cash (on hand or in a demand deposit in the bank) is listed first. Cash is the first resource for paying bills.
Marketable securities are securities that are easily sold.
Accounts receivable is the money, which is owed by customers of the business for goods and services, which are purchased on credit. They are listed next because they will soon become cash. Next come inventories (goods for sale and raw materials), and prepaid items such as insurance and rent paid in advance.
A liability is a claim on the assets of the company. Liabilities take many forms. If the owner of a business borrows money, it is known as an account payable. Accounts payable is the money, which is owed by the business.
Liabilities are classified as short-term or long-term. Current liabilities are like current assets. Long-term liabilities are like fixed assets. Generally, liabilities are considered current if they fall due within the current accounting year.
Equity (or shareholders’ equity) is what a business owes both to shareholders and owners.
The fundamental accounting equation is often given as A = L + E. It means that assets must equal liabilities plus owners’ equity (capital).
- Найдите в тексте соответствие следующим русским фразам:
1) После проведения журнальных записей на различные счета…
2) … бухгалтер готовит финансовую отчётность.
3) Готовые отчёты основываются на финансовой отчётности.
4) Балансовый отчёт выглядит как моментальный снимок.
5) Счёт прибылей и убытков отражает работу компании в течение года…
6) Любая собственность в распоряжении предприятия…
7) Любая сумма, которая представляет собой долговое обязательство, зачисляется в пассив.
8) Текущие активы располагаются в балансе в порядке их ликвидности.
9) Наличные деньги – это первый источник для оплаты счетов.
10) … страховка и арендная плата
11) Пассивы выступают во многих формах.
12) Текущие пассивы подобны текущим активам.
13) Основное бухгалтерское уравнение часто даётся как…
- Найдите в тексте предложения, в которых говорится, что
1) bookkeepers prepare financial statements on the basis of the postings.
2) the operating statement is known under different names.
3) the operating statement shows both income and expenses over a definite period.
4) the profit and loss account shows the result of the company’s work.
5) an asset is what the business owns.
6) liabilities include all amounts which are owed.
|
|
|
7) fixed assets are not for sale.
8) accounts receivable mean the amounts due from the customers.
9) like assets, liabilities fall into two categories.
10) shareholders’ equity is the money which is owed to owners and shareholders.
- Выразите согласие или несогласие. Исправьте неверные утверждения.
That’s right. It’s true.
That’s wrong. It’s false.
1) Journal entries are not transferred to the accounts.
2) The financial statements give a full idea of the company’s work.
3) The net worth is shown in the balance sheet.
4) The operating statement does not list either income or expenses.
5) The income statement shows how much the company earned or lost during a certain period of time.
6) Bookkeepers list current assets in any order they like.
7) Land, buildings, warehouses and different types of equipment are current assets.
8) Liabilities do not fall onto categories.
9) Long-term liabilities are paid within the current accounting year.
10) The amount, which is left after all the debts are paid is the owners’ equity.
- Ответьте на вопросы.
1) What are the financial statements based on?
2) How are financial statements prepared in business?
3) What are the most important kinds of financial statements?
4) Under what other names is the income statement known to bookkeepers?
5) What picture does the balance sheet represent?
6) How is the net worth calculated?
7) What does the operating statement show?
8) What is an asset?
9) What are the two main kinds of assets?
10) What is a fixed asset?
11) What items are listed as inventories?
12) What is a liability?
13) How are liabilities classified?
14) What liabilities are called current?
15) What does the accounting equation mean?
- Перескажите текст А, используя следующие фразы:
The text reports on…
The text touches upon…
It is reported that…
Much attention is given to…
The text points out that…
The text deals with the problem of…
The text provides information on…
The text defines the phenomenon of…
The text covers such points as…
7. Прочитайте текст В и ответьте на вопросы.
Remember:cost – стоимость; себестоимость
historical cost – первоначальная стоимость
unit of measure – единица измерения
mortgage – ипотека, закладная
note – краткосрочное долговое обязательство, вексель
book value – балансовая стоимость
exchange transaction unadjusted for inflation or deflation – валютно-обменная сделка, не скорректированная с учётом инфляции или дефляции
Text B
|
|
|
