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VI. Перепишите предложения и переведите их на русский язык, обращая внимание на различные
значения глаголов should, would.
1. Accountants should use adjusting entries to apply accrual accounting to transactions that span more than
one accounting period.
2. Without using the double-entry system it would be impossible to keep the accounting system in balance.
3. Had she been here, she would have helped us to make up the trial balance.
4. He pointed out that the company would impose restrictions upon share transfer.
В а р и а н т № 5
I. Перепишите и письменно переведите следующие предложения, обращая внимание на неопреде-
ленные и отрицательные местоимения.
1. То become a management accountant one must pass a number of examinations and meet some educa-
tional and professional standards.
2. Nowadays no company can succeed without a satisfactory accounting system.
3. If for any reason assumptions and principles used by the accountants are ill-founded, it will affect the
income statement.
II. Перепишите следующие предложения. Выпишите из них слова с окончанием -ed. Определите,
является ли они:
а) сказуемым в Past Indefinite Active;
б) причастием в составе глагольного сказуемого;
в) причастием в функции определения;
г) причастием в функции обстоятельства.
Переведите предложения на русский язык.
1. Income statement data were used to determine the risk of achieving particular cash flows.
2. A business owned, run and controlled by one person is usually referred to as ‘sole trader’.
3. That accounting firm had specialized on auditing, tax services, management advisory services and small
business services.
4. Unless discussed, the new methods should not be applied.
III. Выпишите из перечисленных предложений те, в которых употребляется причастие прошед-
шего времени (Participle II). Подчеркните причастие и определите его функцию в предложении. Пере-
ведите предложения на русский язык.
1. The company set up a new system of internal control which helped increase the efficiency of the com-
pany's operations.
2. The explanation given was not explicit.
3. All the instructions were given in due time.
4. Unless thoroughly analyzed, this method must not be used.
5. Financial records must be kept according to the generally accepted rules.
IV. Перепишите следующие предложения, выпишите из них причастия, определите их форму и
функцию в предложении. Переведите предложения на русский язык.
1. Having issued shares, the company managed to attract a lot of shareholders.
2. When setting up a company it is necessary to take into account three basic components of any business:
recourses, labour, capital.
3. A growing and important part of most public accounting firms' practice is management advisory ser-
vices or consulting.
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