ВУЗ:
Рубрика:
б) причастием в составе глагольного сказуемого;
в) причастием в функции определения;
г) причастием в функции обстоятельства.
Переведите предложения на русский язык.
1. Although success in the past activities of an enterprise does not necessarily mean success in the future,
some important trends may be determined.
2. Customers can use the income statement to evaluate the company's ability to provide the required goods
or services.
3. They neglected the fact that improvements in the use of the company's assets were possible.
4. Unless thoroughly analyzed, the new accounting techniques should not be applied.
III. Выпишите из перечисленных предложений те, в которых употребляется причастие прошедше-
го времени (Participle II). Подчеркните причастие и определите его функцию в предложении. Переве-
дите предложения на русский язык.
1. Paid in installments, the amount borrowed from the bank was returned in due time.
2. The explanations given by the chief accounting officer were not explicit.
3. Accrual accounting attempts to record the financial effects of transactions in the periods when they oc-
cur rather than only in the periods when cash is received or paid by an enterprise.
4. The company bought modern computers and installed them in its office built last year.
5. The construction firm built an eight-storey building in this street last year.
IV. Перепишите следующие предложения, выпишите из них причастия, определите их форму и
функцию в предложении. Переведите предложения на русский язык.
1. The management analyzed some complex problems concerning depreciation.
2. When a company buys a long-lived asset it is basically buying or prepaying for the usefulness of this as-
set as long as it provides a benefit to the company.
3. The above-mentioned amounts represent the cost allocated to the month, thus reducing the asset ac-
counts and increasing the expense accounts.
4. The purpose of the trial balance is to test the balance of the ledger after the adjusting entries having been
made and before the financial statements are prepared.
5. Being asked, he always helps us.
V. Перепишите и письменно переведите на русский язык предложения, в которых употреблен не-
зависимый причастный оборот.
1. The issue being discussed now is very important.
2. We are not giving you any details, the enclosed letter containing the necessary information.
3. Having been typed the letter was signed by the manager.
4. The goods having been unloaded, the ship sailed off.
5. The report being very interesting, everybody listened to the speaker attentively.
VI. Перепишите предложения и переведите их на русский язык, обращая внимание на различные
значения глаголов should, would.
1. It would be impossible to keep the accounting system as a whole in balance without using the principle
of duality.
2. In recognizing expenses, the accountants should follow the approach ‘let the expense follow the reve-
nue’ which is often referred to as ‘the matching principle’.
3. Had they used the new computer program they would have completed the financial report earlier.
4. He mentioned that the management accountants would aid in profit planning, budgeting and cost con-
trol.
В а р и а н т № 4
