B) Переведите предложения письменно.

1. If there (to be)___a change in the amount for one item in a balance sheet, it will be always accompanied by an equal change in some other item.

2. The same amount of depreciation would be evaluated each year if the accountant (to choose) _____ the straight-line method.

3. If the company (to choose) ____ proper ways to use its assets for producing goods and rendering services, it would have earned enough revenue to stay in business.

4. If a customer received commodities or promised to pay the company in the future, the revenue (to be recorded) _____ in accounts receivable.

5. If cash (to be paid) _____ to purchase equipment, this figure will be added to the asset account of a plant.

Задание 11. Соедините начало и конец предложений и переведите предложения письменно.

1. A balance sheet represents 2. The statement of cash flows provides the information 3. The income statement summarizes the data 4. The statement of retained earnings discloses the information concerning 5. Financial accounting includes the information 6. Managerial accounting deals with a about a company's revenues, expenses, gains and losses. b relating to the profitability of the company and its financial position. с the main accounting equation. d planning, control, budgeting and pricing decisions. e stockholders' equity and dividends. f about the changes in the financial structure of the company.

– GRAMMAR

Внимание!

Перед выполнением заданий 12, 13, 14 изучите раздел грамматики на стр.121-128 пособия.

Задание 12. Переведите на русский язык, обращая внимание на герундий.

1. Have you finished writing? 2. Taking a cold shower in the morning is very useful. 3. I like skiing, but my sister prefers skating. 4. She likes sitting in the sun. 5. It looks like raining. 6. My watch wants repairing. 7. Thank you for coming. 8. I had no hope of getting an answer before the end of the month. 9.I had the pleasure of dancing with her the whole evening. 10. Let's go boating. 11. He talked without stopping. 12. Some people can walk all day without feeling tired. 13. Living in little stuffy rooms means breathing poisonous air. 14. Iron is found by digging in the earth. 15. There are two ways of getting sugar: one from beet and the other from sugar-cane. 16. Jane Eyre was fond of reading. 17. Miss Trotwood was in the habit of asking Mr. Dick his opinion.

Задание 13. Раскройте скобки, употребляя требующуюся форму инфинитива.

1. Her ring was believed (to lose) until she happened (to find) it during the general cleaning. It turned out (to drop) between the sofa and the wall. 16. They seemed (to wait) for ages.2. He seized every opportunity (to appear) in public: he was so anxious (to talk) about. 3. Is there anything else (to tell) her? I believe she deserves (to know) the state of her sick brother. 4. He began writing books not because he wanted (to earn) a living. He wanted (to read) and not (to forget). 5. I consider myself lucky (to be) to that famous exhibition and (to see) so many wonderful paintings. 6. He seems (to know) French very well: he is said (to spend) his youth in Australia. 7. The enemy army was reported (to overthrow) the defense lines and (to advance) towards the suburbs of the city. 8. The woman pretended (to read) and (not to hear) the bell. 9. You seem (to look) for trouble. 10. It seemed (to snow) heavily since early morning: the ground was covered with a deep layer of snow. 11. They seemed (to quarrel): I could hear angry voices from behind the door. 12. Perhaps it would upset her (to tell) the truth of the matter.

 

Задание 14. Переведите на русский язык, обращая внимание на причастия.

1. The boy lay sleeping when the doctor came. 2. The broken arm was examined by the doctor. 3. While being examined, the boy could not help crying. 4. Having prescribed the medicine, the doctor went away. 5. The medicine prescribed by the doctor was bitter. 6. The dress bought at the department store was very beautiful. 7. While using a needle you should be careful not to prick your finger. 8. While crossing the street one should first look to the left and then to the right. 9. People watching a performance are called an audience. 10. Being very ill, she could not go to school. 11. The first rays of the rising sun lit up the top of the hill. 12. The tree struck by lightning was all black and leafless. 13. Being busy, he postponed his trip. 14. The door bolted on the in side could not be opened, 15. Having been shown the wrong direction, the travellers soon lost their way.16. The room facing the garden is much more comfortable than this one.

Задание 15. Напишине короткое сообщение о своей будущей профессии по плану.

1. What is your future speciality?

2. Who helped you to choose your career?

3. Where do you study to obtain special knowledge?

4. What are your major subjects?

5. Do you have any practical skills in your future profession?

6. Where do you work (where are you going to work after graduation)?

7. What will be your responsibility and position after graduation?

 

Задание 16. Напишите аннотацию к тексту (не более 500 знаков).

Lowest cost isn’t always the answer

Lower tariffs and new markets opening to foreign investment have complicated the decision about how manufacturing should be organized, says Nikki Tait.

Visit any western toy superstore, and most of the basic products will say 'Made in China' or, perhaps, Malaysia or Indonesia. Until, that is, you reach the Lego section. Suddenly, the boxes are more likely tо identify Denmark, Switzerland or the US as the country of origin.

It might seem logical that a global company, selling into a multitude of country markets and measuring its market share in global terms, should place production facilities wherever costs are lowest. But Lego, the privately owned Danish company, has for years concentrated its manufacturing in Europe and the US, arguing that this best satisfies design and quality requirements. For Lego the notion of cost is only a small part of the production picture.

So how does a global company gо about organizing its manufacturing network? The decision has become more complicated over the past two decades due to a number of factors. On the one hand, trade barriers across much of the world have declined sharply. Simultaneously, a range of new markets - notably in Asia and Eastern Europe - has opened to foreign investment.

This has made global production much more possible. But it as also reduced the need for any overseas plants. Markets that previously demanded local production facilities - because tariff levels made importing far too expensive - can now be supplied from other countries.

Plainly, in this newly-liberalized environment, basic manufacturing costs do become more significant. But there are limits to a purely cost-driven approach. Many companies have built their current production structure through acquisitions over a number of years, rather than in a planned way.

Another problem is that costs themselves can be subject to rapid change, making today's Indonesia, for example, tomorrow's Hong Kong. This adds a further dimension to any global company's investment decision-making. The reality is that manufacturing businesses also need to think: how quickly can we pull the plug?

Some companies have addressed this issue through what is called the 'part configuration' model. This involves selecting a number of regional manufacturing bases which are viewed as longer-term investments, and augmenting them with lower-skilled assembly plants, which can more easily be moved between markets.

The availability of suitable employees also needs to be examined when investment decisions are being made. There may be close links between manufacturing and product innovation and if too much focus is put on low-cost assembly operations, product innovation tends to suffer.

Perhaps the hottest topic is whether a global company needs to be a producer at all. Outsourcing of production to other suppliers gives a company more flexibility, and fits well with a global strategy. A business may be better placed to supply differentiated products into different regional markets, and it can probably adjust more swiftly to changing cost considerations. These operational advantages come in addition to the financial benefits of outsourcing, such as lower capital employed.

But there can be pitfalls. Perhaps no company exemplifies the outsourcing trend better than Nike, the sports shoe group. On paper, its strategy of subcontract - as in the production of its shoes to local factories looks eminently sensible. But these arrangements have turned into a public relations disaster in recent years, as human rights campaigners have complained of 'sweatshop' conditions in many of the Asian plants producing Nike products. Lack of ownership, it seems, does not bring freedom from responsibility.

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