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Task III. Translate the following complex sentences into Russian. 1. Laws were not made to be broken, laws were made to stay within
1. Laws were not made to be broken, laws were made to stay within.
2. Sometimes you retreat in order to advance.
3. When dollar values are down, overseas sales are likely to increase.
4. Sellers compete by trying to produce the goods and services buyers want at the lowest possible price.
5. The next step in preparing a personal budget is to draw up a list of all your sources of income. 6. There are numerous reasons people think about owning a business of their own.
Task IV. Give English equivalents for the following Russian words and phrases:
Иметь дело с основными проблемами через экономические системы; описывать; обеспечивать; один или более трех основных методов; командная экономика; в соответствии с; смешанная экономика; воспитание детей; почти полностью; бывший; страны восточного блока.
Task V. Translate into English.
- Рыночная экономика характеризуется частной собственностью на ресурсы и использованием системы рынков и цен для координации экономической деятельности и управления ею.
-В большинстве современных развитых стран существует смешанная экономика, сочетающая элементы всех трех видов.
Task VI. Translate into Russian:
Few economic topics excite controversy more easily than taxes. While most would agree that neither government nor modern society could survive without them, taxes are more likely to be criticized than praised. But as Benjamin Franklin noted long ago they are a 'certainty’, and for that reason we ought to know something about them. Why Do Governments Collect Taxes? Sometimes taxes are levied to protect selected industries. Taxes have also been used to discourage activities the government believes to be harmful. For example, taxes on cigarettes and liquor, so called "sin taxes," have been levied both to raise money and to discourage people from smoking and drinking.
Taxes have been used to encourage certain activities. In the 1980's, for example, the government wanted to encourage business to modernize plants and increase productivity. It did so, in part, by offering to reduce the taxes of firms that purchased new machinery and equipment.
ВАРИАНТ № 6
Task I. Read the text “An Accounting” to answer the following questions in writing:
1. Why is accounting called the "language of business"?
2. What are revenues and expenditures?
3. How is a standardized accounting system achieved?
4. What is the difference between a bookkeeper and an accountant?
5. How are accountants classified in the USA?
6. What kind of services do certified accountants provide?
Accounting is frequently called the “language of business” because of its ability to communicate financial information about the organization. Various interested parties, such as managers, potential investors, creditors, and the government, depend on a company's accounting system to help them make informed financial decisions.
An effective accounting system, therefore, must include accurate collecting, recording, classifying, summarizing, interpreting, and reporting of information on the financial status of an organization. In order to achieve a standardized system, the accounting process follows accounting principles and rules. Regardless of the type of business or the amount of money involved, common procedures for handling and presenting financial information are used. Incoming money (revenues) and outgoing money (expenditures) are carefully monitored, and transactions are summarized in financial statements, which reflect the major financial activities of an organization.
The work of accountants is rather sophisticated. People who specialize in the field of accounting are known as bookkeepers and accountants. Bookkeepers deal in taxes and different business transactions of the company. The accountant's responsibility is to analyze and interpret the financial data and make it understandable for users. In the United States, accountants are usually classified as private, government, and public. Private accountants work solely for private companies or corporations that hire them to maintain financial records, and governmental accountants work for governmental agencies. Both private and governmental accountants are paid on a salary basis, whereas public accountants receive fees for their services. Public accountants work independently and provide accounting services such as auditing and tax computation to companies and individuals. Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the USA the certified accountants are called certified public accountants (СРЛ). Through effective application of commonly accepted accounting systems, accountants provide accurate and timely financial information that is necessary for organizational decision-making.
Task II. Choose the right word:
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