ВУЗ:
Рубрика:
share – доля; участие; акция;
sole trader – единоличное владение;
stock – акция, акционерный капитал;
tax accounting – налоговый учет;
transaction – сделка;
transpose – переносить в другую часть уравнения;
trial balance – предварительный (пробный) баланс;
utility – коммунальные услуги;
withdrawal – снятие со счетов, изъятие.
В а р и а н т № 1
I. Прочитайте и устно переведите следующий текст.
FORMS OP BUSINESS ORGANIZATION
1. Accountants need to understand the three basic forms of business organization: sole proprietorships,
partnerships and corporations. Accountants recognize each form as an economic unit separate from its owners,
although legally only the corporation is considered separate from its owners.
2. A sole proprietorship is a business formed by one person. Legally the proprietorship is the same eco-
nomic unit as the individual. The individual receives all profits or losses and is liable for all obligations of the
proprietorship. The life of a proprietorship ends if the owner wishes it to, or in case of the owner's death or in-
capacity.
3. A partnership is like a proprietorship in most ways except that it has more than one owner. A partner-
ship is not a legal economic unit separate from the owners but an unincorporated association that brings to-
gether the talents and resources of two or more people sharing profits and losses of the partnership according to
an agreed-upon formula. Generally, any partner can bind the partnership to another party and, if necessary, the
personal resources of each partner can be called on to pay the obligations of the partnership. In some cases, one
or more partners may limit their liability, but at least one partner must have unlimited liability. A partnership
must be dissolved if the ownership changes, as when a partner leaves or dies. If the business continues, a new
proprietorship or partnership must be formed.
4. A corporation is a business unit that is legally separate from its owners. The ownership being repre-
sented by shares of stock in the corporation, the owners do not directly control the operations of the corpora-
tion. Instead they elect a board of directors who run the corporation for the benefit of the stockholders. In ex-
change for a restricted involvement in the corporation's actual operations, stockholders enjoy limited liability.
That is, their risk of loss is limited to the amount paid for their shares. If they wish, stockholders can sell their
shares to other people without affecting corporate operations. Because of this limited liability, stockholders are
often willing to invest in riskier, but potentially profitable activities. Also, because ownership can be transferred
without dissolving the corporation, the life of the corporation is unlimited and not subject to the whims or
health of a proprietor or partner.
II. Найдите в тексте английские эквиваленты следующих русских слов и словосочетаний:
1) бухгалтер; 2) единоличное владение; 3) товарищество; 4) собственник, владелец; 5) юридически;
6) хозяйственная единица; 7) прибыль; 8) убытки; 9) обязательства; 10) ответственность; 11) распускать,
ликвидировать; 12) собственность, владение; 13) доля, участие; 14) акционерный капитал; 15) акционер.
III. Выпишите из 3 и 4 абзацев текста два предложения, в которых употреблено причастие на-
стоящего времени (Participle I, Active), подчеркните причастие и определите его функцию в предложе-
нии. Переведите предложения на русский язык.
IV. Найдите в третьем абзаце текста три случая употребления причастия прошедшего времени
(Participle II) в составе сказуемого, выпишите эти предложения, подчеркните сказуемое. Переведите
предложения на русский язык.
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