ВУЗ:
Рубрика:
V. Найдите в четвертом абзаце текста четыре случая употребления причастия прошедшего
времени (Participle II) в функции определения, выпишите эти предложения, подчеркните причастия.
Переведите предложения на русский язык.
VI. Выпишите из четвертого абзаца текста предложение с независимым причастным оборотом.
Переведите предложение на русский язык.
VII. Перепишите и письменно переведите 1 и 2 абзацы текста.
VIII. Письменно ответьте на следующие вопросы к тексту.
1. Which of the three forms of business organization are considered separate from its owners?
2. Who is liable for all obligations of the proprietorship?
3. What happens if the ownership of the partnership changes?
4. What are the main features of a corporation?
5. What form of business organization is characterized by unlimited liability?
В а р и а н т № 2
I. Прочитайте и устно переведите следующий текст.
OWNER’S EQUITY
1. Equity is ‘the residual interest in the assets of an entity that remains after deducting its liabilities’. In a
business, the equity is called the ownership interest or owner’s equity. The owner’s equity is the resources in-
vested in the business by the owner. It is also known as the residual equity because it is what would be left over if
all the liabilities were paid. Transposing the balance sheet equation, we can state owner’s equity as follows: assets
– liabilities = owner’s equity.
2. The four types of transactions affecting owner’s equity are as follows: owner’s investments, owner’s
withdrawals, revenues, expenses. Two of these transactions, owner’s investments and owner’s withdrawals,
designate assets that the owner either puts in the business or takes out of the business.
3. For instance, if the owner of a company takes cash out of his personal bank account and places it in the
business bank account, it is the owner’s investment. The assets (cash) of the business being increased, the
owner’s equity in those assets also increases. Conversely, if the owner takes cash out of the business bank ac-
count and places it in his personal bank account, he makes a withdrawal from the business. The assets of the
business have decreased, and the owner’s equity in the business has also decreased.
4. The other two types of transactions that affect owner’s equity are revenues and expenses. Simply stated,
revenues and expenses are the increases and decreases in owner’s equity that result from operating the business.
For example, when a customer pays cash to the company in return for a service provided by the company, a
revenue results. Assets (cash) of the company have increased, and the owner’s equity in those assets has also
increased. On the other hand, if the company pays out cash in the process of providing the service, an expense
results and is represented by a decrease in assets (cash) and a decrease in the owner’s equity in those assets.
Generally speaking, a company is successful when its revenues exceed its expenses. When revenues exceed ex-
penses, the difference is called net income, and when expenses exceed revenues, the difference is called net
loss.
II. Найдите в тексте английские эквиваленты следующих русских слов и словосочетаний:
1) капитал владельца; 2) остаточный; 3) активы; 4) процент; 5) переносить в другую часть уравне-
ния с обратным знаком; 6) пассивы; 7) сделка, операция; 8) снятие со счетов, изъятие; 9) наличные
деньги; 10) счет; 11) увеличиваться; 12) уменьшаться; 13) доходы; 14) расходы; 15) чистая прибыль.
III. Выпишите из 1, 2, 4 абзацев текста три предложения, в которых употреблено причастие на-
стоящего времени (Participle I, Active), подчеркните его и определите его функцию в предложении. Пе-
реведите предложения на русский язык.
Страницы
- « первая
- ‹ предыдущая
- …
- 4
- 5
- 6
- 7
- 8
- …
- следующая ›
- последняя »
