BOOKKEEPERS, ACCOUNTANTS AND CONTROLLERS
Bookkeepers deal in taxes, cash flow, which include cash receipts and cash disbursements, sales, purchases and different business transactions of the company. Bookkeepers first record all the appropriate figures – in the books of original entry, or Journals. At the end of a period usually a month- the totals of each book of original entry are posted into the proper page of the Ledger. The ledger shows all the expenditures and all the earnings of the company. On the basis of all the totals of each account in the Ledger, the bookkeeper prepares a Trial Balance. Trial balances are usually drawn up every quarter. The accountant’s responsibility is to analyse and interpret the data in the Ledger and the Trial Balance.
The accountant is to determine the ways in which the business may grow in the future. No expansion or reorganization is planned without the help of the accountant. New products and advertising campaigns are also prepared with the help of the accountant. The work of accountants is rather sophisticated. Many accountants have special certificates after they pass examinations in Institute of Accountants. Certified accountants in England are called chartered accountants. In the U.S.A. the certified accountants are called certified public accountants. But it is not necessary to have a certificate to practice accounting. Junior employees in large companies, for example, often practice accounting and then take the examination. The chief accounting officer of a large company is the Controller, or Comptroller. Controllers are responsible for measuring the company’s performance. They interpret the results of the operations, plan and recommend future action. This position is very close to the top executives of the company.
2. Поставьте глагол в соответствующее время, форму и залог.
1. Columbus (to discover) America. 2. Italian (to be spoken) in Italy. 3. Some people (to see) a UFO in the sky above London last night. 4. Your photographs just (to be given) to your husband. 5. The thief (to escape) before the police came. 6. The Mona (to be painted) by Da Vinci. 7. Denise (to listen) to music for two hours already. 8. Mark (to live) in New York? 9. I’d like to know who (to talk) now? 10. Sue (to sleep) when they entered the room.
3. Раскройте скобки, употребив соответствующую глагольную форму в сложноподчиненных предложениях с придаточным условия или времени. Переведите предложения на русский язык.
1. Martha will go to the Zoo tomorrow if she (be) a good girl. 2. Tell Mary she must visit the Tower if she ever (go) to London. 3. If Clyde had worked harder he (pass) the exam. 4.If I had known that you were leaving I (buy) you a present. 5. Michael (stay) with us before Mr Punch returns. 6. Julian will be ill if he (eat) so much. 7. Anthony (come) if he had known about the troubles. 8. If Leonora were older, she (have) more sense. 9. Mabel will be very angry if you (break) any more plates. 10. Leslie will go to a cafe when the concert (be) over.
4. Раскройте скобки, употребив соответствующий модальный глагол или его эквивалент, переведите предложения на русский язык (can-could-will be able to, may, must-have to-had to, should).
1. The doctor said, “The child is very ill. He ... be taken to the hospital at once.” 2. Everybody ... learn a foreign language. 3. You ... not drive a car at night without lights on. 4. We ... not live without food and water so we ... eat and drink. 5. There are no buses or taxis here so we ... to walk. 6. ... I use your phone? 7. I ... speak English a little when I was a child. 8. I ... to call you when I am free. 9. I ... to get up early yesterday as I had the important meeting. 10. ... you tell me the way to Gorky square, please?
5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.
1. He said, «I went to get this book because I have not read it.» 2. She said, «I have spoken to Mr. Brown and he will be here in an hour. 3. They asked us, «Will you attend our conference this week?» 4. She said to me, «Give me some time to think.» 5. He said to me, «Are you familiar with this text?» 6. He asked the girl, «How did you manage to carry that heavy box?» 7. She said, «Don’t shut the window!» 8. «I must go home because it is getting late,» she said. 9. «Are you going to London?» the strange boy asked Oliver. 10. «The sailors know the place,» said the captain. 11. «It is too cold today,» said his sister. 12. «Can you make your report this week?» asked me the teacher. 13. «I haven’t finished packing yet,» said Mary. 14. The teacher said to his students, «Open your exercise-books and write what I am going to dictate to you.» 15. «There is little work left to do,» said Ann.
CONTROL WORK 3
Variant 9
1. Прочитайте и переведите текст на русский язык. Ответьте на вопросы после текста
TAXES IN THE U.K.
Individuals, partnerships and trusts pay income tax and capital gains tax. Companies pay corporation taxes.
Income tax and capital gains tax are charged for a tax year, sometimes called fiscal year or year of assessment. The tax year runs from 6 April to the following 5 April.
Corporation taxes are charged for a financial year which runs from 1 April to the following 31 March.
Companies generally pay corporation taxes nine months after the end of the accounting period.
Individuals usually pay taxes in two equal installments on 1 January and 1 July. Usually taxpayers are given 30 days to pay from the date of issue of an assessment
Tax assessments are normally based on returns issued by the Board of Inland Revenue, often called Inland Revenue or IR, for completion by the taxpayer.
If the company or person believes the assessment is incorrect an appeal may be lodged against it. Appeals are made to either the General Commissioners or the Special Commissioners. The commissioners are completely independent of the Inland Revenue.
Employees pay taxes in a different way. When an employee takes a new job he has to give his new employer his P.45. This is a document which shows the employee's tax coding and the amount of tax he has paid so far in the tax year.
If an employee has no P.45. he is put on an emergency coding. This means he has to pay tax at the single rate until his P.45. is found or until the tax office clarify his tax position. When the position is clarified the employee receives a refund of any tax overpaid.
Employees are taxed under P.A.Y.E. system which means Pay as You Earn. Every employee has the tax deducted weekly or monthly. The deductions are calculated by reference to the employee's tax coding. This information is supplied to the employer by the tax office.
1. What kinds of taxes are there in the U.K. ?
2. What is a fiscal year ? How long does it long ?
3. How many days have taxpayers to pay the taxes ?
4. What is P. 45 ?
5. What does P.A.Y.E mean ?
2. Поставьте глагол в соответствующее время, форму и залог.
1. Please, open the door. Somebody (to knock). 2. Denise was hurt when she (to play) basketball. 3. He hopes he (to find) the clue to this case. 4. A correspondent usually (to visit) a lot of places. 5. What duties you (to have)? 6. This house (to be sold) yesterday. 7. What time he always (to leave) for work? 8. Erich (to hide) the letter before his mother entered the room. 9. Sue (to finish) the housework by the evening today. 10. Vegetables (to be bought) at the greengrocer’s.
3. Раскройте скобки, употребив соответствующую глагольную форму в сложноподчиненных предложениях с придаточным условия или времени. Переведите предложения на русский язык.
1. If the dog keeps barking, the neighbours (to complain). 2. The boss will be angry if you (to arrive) late. 3. You would learn English more easily if you (to study) a little every day. 4. We would have had a party if Alan (to pass) his driving test. 5. You (to wait) until he comes back? 6. If I had found the book, I (to let) you know. 7. Let’s drop at the café after we (to do) the sightseeing. 8. As soon as the lesson (to end), I will go home. 9. I wouldn’t have bought that dress if it (to be) expensive. 10. If they (not to give) him the job, I don’t know what he will do.
4. Раскройте скобки, употребив соответствующий модальный глагол или его эквивалент, переведите предложения на русский язык (can-could-will be able to, may, must-have to-had to, should).
1. I ... swim when I was only 3 years old. 2. ... you tell me the way to Minin square, please? 3. ... I switch on the light? 4. You ... to work hard to master your English. 5. I can’t visit you now but I ... to visit you tomorrow. 6. You ... not be late. 7. I ... to go shopping. We have nothing delicious for dinner. 7. If you want to keep fit, you ... do morning exercises every day. 8. Henry hasn’t come. He ... be very busy. 9. ... you tell me the truth? 10. It ... be interesting for him. He likes such kind of Art.
5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.
1. Jane said to me: «Switch on the light, please.» 2. «I’m so sorry,» said Dan to me. 3. «What are you interested in?» Peter asked Mary. 4. She said: «I’m not joking». 5. He asked «Do you get up at 7?» 6. They asked «Who is this girl?» 7. She said: «Call me back!» 8. She said: «Wake me up at 8!» 9. He asked: «Where do you live?» 10. They asked, «Have you brought a newspaper?» 11. She said: «I can’t help him.» 12. She said «I shan’t visit you tomorrow» 13. He asked: «Where did he go yesterday?» 14. They asked: «Does she smoke?» 15. She said: «Pass me the salt, please!»
CONTROL WORK 3
Variant 10
1.Прочитайте и переведите текст на русский язык.
Taxation and tax system
Taxation is the process by which the people pay the expenses of carrying on the government. Many kinds of taxes have been used and are being used throughout the world. The main taxes can be divide into those paid on income and capital, called “direct” taxes and those paid when money is spent, called “indirect” taxes. Indirect taxes are paid on goods and services. The taxes are paid by the shops or manufactures, but then passed on to the consumers in the form of higher prices. The advantage of this tax is that it is directly in line with inflation. If the prices rise, so does the tax.
2. Поставьте глагол в соответствующее время, форму и залог.
1. I (not/to be) to Rome yet. 2. Sue (to play) tennis yesterday. 3. What film you (to watch) last time? 4. Simon (to paint) a nice picture at the moment. 5. We were not hungry, as we (to have) lunch already. 6. The information (to be given) to me by him soon. 7. When this house (to be built)? 8. We (to work) in the garden at 5 o’clock tomorrow. 9. I (to read) this magazine since morning. 10. She (to laugh) loudly when I came into the room.
3. Раскройте скобки, употребив соответствующую глагольную форму в сложноподчиненных предложениях с придаточным условия или времени. Переведите предложения на русский язык.
1. If you took more exercise, you (to feel) better. 2. If I (to find) a wallet, I would take it to the police. 3. What would you do if you (to win) a million pounds? 4. I will be glad if some of my hopes (to be) realized. 5. He (to come) if you ask him. 6. You (to stay) with mother if I go to phone the doctor? 7. If you need money, why you (not/to get) job? 8. I would have completed the work if you (to help) me. 9. If he had studied hard, he (not/to fail) the exam. 10. If he (to pass) his driving test successfully, he will buy a car.
4. Раскройте скобки, употребив соответствующий модальный глагол или его эквивалент, переведите предложения на русский язык (can-could-will be able to, may, must-have to-had to, should).
1. Pupils ... come to school in time. 2. The child can talk now, but two years ago he ... speak only a few words. 3. ... you tell me the way to the post office, please? 4. I ... to study hard yesterday as I had a difficult exam. 5. People ... not cross the street when the light is red. 6. I can’t come now but I think, I ... to come in an hour. 7. I ... to go to work though I didn’t want to. 8. You ... go to the dentist if you have any problem with your teeth. 9. Take your umbrella with you. It ... rain. 10. ... I have another cup of tea?
5. Передайте следующие предложения в косвенной речи и переведите их на русский язык.
1. Charlie said to Sue: «I am living in London now». 2. Margaret asked Tommy: «When did you see Helen?» 3. Judy said; «I don’t know what Fred is doing». 4. «What will you do?» asked Jim his brother. 5. «Speak up, please,» asked my grandfather. 6. I went to London last year,» said Paul to me. 7. «Don’t go out until it rains»” said Terry to her daughter. 8. «I can ski well,» said Mary. 9. «I want to go away on holidays but I don’t know where to go,» said Sam to Mary. 10. «Clean your teeth every day,» said the doctor to the children. 11. «Do you enjoy soap operas?» said Ann. 12. I asked Erick: «Will you go to the party?» 13. «I must go to work,» said Nick to Nellie. 14. «How do you feel?» she asked me. 15. «Did you meet Mary at the station?» my father asked Pat.