1. Government accounting typically uses funds and budgets, when recording and reporting financial information.
| a. определение | b. обстоятельство | c. часть сказуемого |
2. Investing in a stock or a mutual fund you call up your broker or drop by the local branch office or log on to your account on the brokerage's website.
| a. определение | b. обстоятельство | c. часть сказуемого |
4. The analyst who is comparing financial statements for a number of years may prefer to use a variation of horizontal analysis called trend analysis.
| a. определение | b. обстоятельство | c. часть сказуемого |
5. What accounting method are you using when you record income?
| a. определение | b. обстоятельство | c. часть сказуемого |
3. Financial statements presenting financial data for two or more periods are called comparative statements.
| a. определение | b. обстоятельство | c. часть сказуемого |
VIII. Выберите правильный перевод причастия I.
1. Without financial markets, borrowers would have difficulty finding lenders themselves.
| a. находя | b. найденный | c. находят |
2. Determining the fairness of financial statements the auditor makes sure that those statements are reliable, complete and conformed to generally accepted accounting principles.
| a. определив | b. определяя | c. определенный |
3. The reason why a young investor is not investing in the stock market is inexperience.
| a. не инвестирует | b. не инвестировав | c. не инвестированный |
4. Lending money you should understand exactly how much you’ll lend, at what rate, over what term & how much they’ll be expected to repay each month.
| a. одолженные | b. одалживая | c. одалживают |
5. Since more people are realizing that credit cards are where the money is, it seems everyone needs them now.
| a. осознавшие | b. осознаваемые | c. осознают |
IX. Определите функцию причастия II.
1. If you have sold shares you must provide access to the shares you have sold so they can be transferred to the new owner.
| a. определение | b. обстоятельство | c. часть сказуемого |
2. In most nations, monetary policy is controlled by either a central bank or a finance ministry.
| a. определение | b. обстоятельство | c. часть сказуемого |
3. The accounting work done by the accountants is used by the company to make crucial financial decisions.
| a. определение | b. обстоятельство | c. часть сказуемого |
4. The accounting balance sheet is one of the major financial statements used by accountants and business owners.
| a. определение | b. обстоятельство | c. часть сказуемого |
5. If made by the experienced auditor, the audit report is full and unbiased.
| a. определение | b. обстоятельство | c. часть сказуемого |
X. Выберите правильный перевод причастия II.
1. Financial accounting is a specialized branch of accounting that keeps track of a company's financial transactions.
| a. специализирующаяся | b. специализируясь | c. специализированная |
2. A central bank, reserve bank, or monetary authority is a banking institution granted the exclusive privilege to lend a government its currency.
| a. которому предоставлена | b. предоставляющий | c. предоставив |
3. Management Information Systems in Finance are widely used by corporations as well as governments.
| a. используя | b. используются | c. использующие |
4. International Financial Reporting Standards (IFRS) is a set of accounting standards, developed by the International Accounting Standards Board (IASB).
| a. разрабатывают | b. разработавший | c. разработанные |
5. After the execution of the order on the stock exchange you must pay your broker for the shares bought.
| a. купленные | b. купил | c. покупающий |
XI. Выберите правильный вариант причастия.
1. Accounting ethics is a (to complicate) branch of accounting discipline.
| a. complicating | b. complicated | c. having complicated |
2. Accounting standards and auditing standards are (to interrelate).
| a. interrelating | b. interrelated | c. having interrelated |
3. When we talk about banks, we are talking about several different types of financial institutions, (to conduct) different kinds of business.
| a. conducting | b. conducted | c. having conducted |
4. The loan was (to grant) for the development of real estate projects.
| a. granting | b. granted | c. having granted |
5. If you are (to open) a business account you will need to provide additional information for the business itself.
| a. opening | b. opened | c. having opened |
