Контрольная работа, вариант 2

Вариант 2
I. Выберите правильный ответ, обращая внимание на видовременную форму и залог сказуемого, и переведите предложения на русский язык.
1.1. Auditing … very fast now.
a) was developing
b) is developing
c) has developed
1.2. Raw materials and agricultural products … usually … in open markets, where the influence of cost on supply is much less pronounced.
a) will be sold
b) is sold
c) are sold
1.3. The bankers were informed that Mr. Roger … the interest on the loan a few days ago.
a) has paid
b) had paid
c) pays
1.4. The stockholder is satisfied that the investment interest … already to his account in the bank.
a) has been sent
b) had been sent
c) has sent
1.5. In 1977 the International Federation of Accountants (IFAC) … .
a) established
b) was established
c) has established
II. Выпишите предложения, содержащие в составе герундий, и переведите их на русский язык.
2.1. The using of the new method produced good results.
2.2. Investing money in new technologies usually increases the production efficiency.
2.3. We are checking on the accuracy of the data.
2.4. Imposing some restrictions on food prices, governments make it possible for all the people to buy enough food.
2.5. Organizations do not respond to customer forces in the external environment by taking actions.
III. Выпишите предложения, в которых инфинитив является подлежащим, и переведите их на русский язык.
3.1. To reduce tariffs and remote trade restrictions was one of the main  purposes of the General Agreement on Tariffs and Trade (GATT).
3.2. To be less dependent on distance many companies are investing large  amounts of money in developing new means of communication.
3.3. To summarize amounts of assets withdrawn by the owners is the main  purpose of the income statement.
3.4. Starting business a person has to analyze such factors as the total amount of  capital to be used, the amount of money to be borrowed in a bank.
3.5. To perform all seven steps of the accounting cycle corporations often have  internal bookkeeping and accounting departments.
IV. Прочитайте и устно переведите текст, затем выполните тест по тексту:
Accounting Information.
Accounting provides informational access to a company's financial condition for three broad interest groups. First, it gives the company's management the information to evaluate financial performance over a previous period of time, and to make decisions regarding the future. Second, it informs those who are interested in buying its stock, about the financial position of the company. Third, accounting provides reports for the tax and regulatory departments of the government. In general, accounting information can be classified into two main categories: financial accounting (or public information) and managerial accounting (or private information). Managerial accounting deals with cost and profit relationships, efficiency and productivity, planning and control, pricing decisions, capital budgeting, etc. This information provides a wide variety of specialized reports for division managers, department heads and project directors. A standard set of financial statements is expected to be prepared regularly by financial accounting and published in an annual report at the end of the fiscal year. These statements include the following items: 1) the balance sheet, 2) the statement of cash flows, 3) the income statement, 4) the statement of retained earnings. Information relating to the financial position of a company, mainly about assets and liabilities, is presented in a balance sheet. The statement of cash flows shows the changes in the company's financial position and provides information which is not available in either an income statement or a balance sheet. Another financial statement disclosing the results of the company's activity is known as the income and expense statement. Prepared for a defined time intervall, this statement summarizes the company's revenues, expenses, gains and losses and shows whether a company has made a profit within the period. Income is considered to be the difference between revenues and expenses. Revenues are transactions that represent the inflow of assets as a result of operations — that is, the assets received from selling goods and rendering services. Expenses are transactions involving the outflow of assets in order to generate revenue, such as wages, salaries, rent, interest and taxes. The income statement excludes the amount of assets withdrawn by the owners, in a corporation such withdrawal of assets being called dividends. The separate statement of retained earnings and stockholder's equity shows investors what has happened to their ownership in the company, how earnings and new stock issuance have increased its value, and what dividends were paid. Each of these reports contains figures for previous years and for the current period, providing a way of comparing present and past company performance. Being prepared for the use of management, the financial statements contain neither debit nor credit columns. These statements are accompanied by additional data about the particular accounting method used, as well as explanations about the most important events within the previous year.
ТЕСТ ПО ТЕКСТУ
Выберите правильный ответ и переведите предложения на русский язык.
4.1. Accounting gives the company's management the information to evaluate financial performance … .
a) over a previous period of time
b) for the current period of a fiscal year
c) over previous three years
4.2. The statement of cash flows provides information which … .
a) is available in either an income statement or a balance sheet
b) is not available in either an income statement or a balance sheet
c) is available only in an income statement
4.3. The income statement … being called dividends
a) summarizes withdrawal of assets
b) includes withdrawal of assets
c) excludes the withdrawal of assets
4.4. The separate statement of retained earnings and stockholder's equity shows
a) the company's management what has happened to their ownership in the company
b) investors what has happened to their ownership in the company
c) tax departments what has happened to the company
4.5. Being prepared for the use of management, the financial statements contain …
a) neither debit nor credit columns
b) either debit or credit columns
c) neither revenues nor expenses columns