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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. Auditors must prove cash balances, confirm physical inventories and verify the amounts owed by the
customers.
2. The company owed five thousand dollars to the bank.
3. The offices built last year are provided with all moderr means of communication.
4. A fixed amount is borrowed from a bank and paid back in installments over a definite period of time.
5. Sent by e-mail, the message was received by the addressee very soon.
IV. Перепишите следующие предложения, выпишите из них причастия, определите их форму и
функцию в предложении. Переведите предложения на русский язык.
1. Issuing shares public limited companies can attract new shareholders.
2. Having used the modern principles of accounting the company began to operate more efficiently.
3. Firms producing finished products which are fragile or valuable tend to be located close to a market in
order to minimize the cost of damage or loss during their transportation.
4. Having been asked about the matching rule in accounting, the chief accounting officer gave explicit ex-
planations.
5. Being well prepared for the tests the applicants could demonstrate their professional competence.
V. Перепишите и письменно переведите на русский язык предложения, в которых употреблен не-
зависимый причастный оборот.
1. Having passed a number of examinations he started to work as an independent public accountant.
2. The new accounting principles having been applied, the company began to operate more efficiently.
3. Nobody being able to find a solution, they postponed the meeting.
4. Being a very experienced accountant he could keep accounting records very accurately.
5. When prepared, the financial report will be analyzed by the manager.
VI. Перепишите предложения и переведите их на русский язык, обращая внимание на различные
значения глаголов should, would.
1. Не mentioned that the shares of that private company would be sold privately and would not be avail-
able to the general public.
2. Any accountant should know how to apply the matching rule.
3. It would be fairly easy to determine the income of the company if we could wait until the business
ceased to exist.
4. If you had come yesterday you would have attended the lecture on tax accounting.
В а р и а н т № 3
I. Перепишите и письменно переведите следующие предложения, обращая внимание на неопреде-
ленные и отрицательные местоимения.
1. Some information that an accounting system provides is basic, for instance, production coats, volume of
sales and cash balance.
2. In accordance with the matching rule, any revenue must be assigned to the accounting period in which
the goods were sold or the services were performed.
3. None of the financial reports are relevant to this case.
II. Перепишите следующие предложения. Выпишите из них слова с окончанием -ed. Определите,
являются ли они:
а) сказуемым в Past Indefinite Active;
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