In some western countries, cities, states, federal government and special agencies can establish governmental corporations. A few examples of these governmental corporations are state universities, state hospitals and city owned utilities. Governmental corporations are nonprofit as a rule and usually they do not issue stock certificates.
ВАРИАНТ 2
1. Перепишите следующие предложения, подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.
а) 1. Today scientists are still looking for the substance as a source of energy.
2. I have known this fact since our meeting.
б) 1. This lecturer is listened to with great interest.
2. The intensity of this process is influenced by many factors.
II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.
1. Molecular crystals are solids constructed of molecules held together by relatively weak forces.
2. The new materials recommended for soil construction were described in the article written by our professor.
3. Having been shown the way I found the office easily.
III. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквивалент. Переведите предложения на русский язык.
1. Energy can exist in many forms and each form can be transformed into the other.
2. The computers should become an integral part of the organization of industrial processes of all types.
3. Students are not allowed to smoke in the classrooms.
4. One should agree that the experiment was of great importance for our research.
IV. Перепишите и письменно переведите текст.
ACCOUNTING
Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm’s financial condition. Accounting records give a very important data. It is used by management, stockholders, creditors, independent analysts, banks and government.
Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.
One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm’s operating efficiency.
The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.
ВАРИАНТ 3.
I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.
а) 1. It is the car that will be the transport of the future.
2. Scientists have found ways of measuring the sizes and masses of bodies.
6) 1. Elements are transformed into other elements both by man and by nature.
2. The report will be improved by him by changing the end.
II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.
1. He heard the voices coming through the open window.
2. A balsa tree found in South America is lighter than any other.
3. Soils containing too much sand or clay are of less value in agriculture.
4. When studying elements Mendeleyev found that they were divided into nine groups.
III. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквиваленты. Переведите предложения на русский язык.
1. She can tell you everything about cattle.
2. The application of digital (цифровой) computers should include all forms of automatic control in science and industry.
3. He had much work to do yesterday.
4. The team of experts is to study the present situation in agriculture.
IV. Перепишите и письменно переведите текст.
CORPORATE FINANCE
Corporations need financing for the purchase of assets and the payment of expenses. The corporations can issue shares in exchange for money or property. Sometimes it is called as equity funding. The holders of the shares form the ownership of the company. Each share is represented by a stock certificate, which is negotiable. It means that one can buy and sell it. The value of a share is determined by the net assets divided by the total number of shares outstanding. The value of the share also depends on the success of the company. The greater the success, the more value the shares have.
A corporation can also get capital by borrowing. It is called debt funding. If corporations borrow money, they give notes or bonds. They are also negotiable. But the interest has to be paid out whether business is profitable or not.
When running the corporation, management must consider both the outflow and inflow of capital. The outflow is formed by the purchase of inventory and supplies, payment of salaries. The inflow is formed by the sale of goods and services. In the long run the inflow must be greater than the outflow. It results in a profit. In addition, a company must deduct its costs, expenses, losses on bad debts, interest on borrowed capital and other items. It helps to determine if the financial management has been profitable. The amount of risk involved is also an important factor. It determines the fund raising and it shows if a particular corporation is a good investment.
ВАРИАНТ 4.
I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.
а) 1. He has forgotten his English since he graduated the Academy.
2. The problem of the structure of matter is constantly occupying the minds of many scientists.
б) 1. Fifty students were admitted to the faculty last August.
2. Many compounds can be decomposed when they are acted upon by different forms of energy.
II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.
1. They reminded at home refusing to go anywhere that day.
2. Matter composed of any chemical combination of elements is called a compound.
3. The smallest particle having all the characteristics of an element is called an atom.
4. When started and completed its construction became the best.
III. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквивалент. Переведите предложения на русский язык.
1. Heat can be divided into three different types.
2. He was to stay at the office until the report was ready.
3. Chemical means had to be used for the separation of compounds into their elements.
4. The existence of this theory laser in the future may be possible.
IV. Перепишите и письменно переведите текст.
MARKETING
Marketing includes all the business activities connected with the movement of goods and services from producers to consumers. Sometimes it is called distribution. On the one hand, marketing is made up of such activities as transporting, storing and selling goods and, on the other hand, a series of decisions you make during the process of moving goods from producer to user. Marketing operations include product planning, buying, storage, pricing, promotion, selling, credit, traffic and marketing research.
The ability to recognize early trends is very important. Producers must know why, where, for what purpose the consumers buy. Market research helps the producer to predict what the people will want. And through advertising he attempts to influence the customer to buy. Marketing operations are very expensive. They take up more than half of the consumers dollar. The trend in the USA has been to High Mass consumption. The construction of good shopping centres has made goods available to consumers. It provided a wide range of merchandise and plenty of parking facilities.
ВАРИАНТ 5.
I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.
а) 1. Many students come to the Academy by their own cars.
2. Laser devices will apparently make it possible to build extremely fast computer elements.
б) 1. A new experiment will be finished soon.
2. The material was looked for many scientific books.
II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.
1. It’s not only an efficient tool for studying the physical properties of solids.
2. Having obtained the necessary results they stopped their experimental work.
3. When translated, his article was sent to the ICC.
4. All the houses made of wood were burning like paper.
III. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквивалент; предложения переведите.
1. A mechanical feeding system should be completely automatically.
2. The water that comes to the field must get to the roots of every plant.
3. The best way of keeping the bull is to have a special barn for him.
4. Man could improve the soil using and discovering more kinds of soils.
IV. Перепишите и письменно переведите текст.
WHOLESALING
Wholesaling is a part of the marketing system. It provides channels of distribution, which help to bring goods to the market. Generally indirect channels are used to market manufactured consumer goods. It could be from the manufacturer to the wholesaler, from the retailer to the consumer or through more complicated channels. A direct channel moves goods from the manufacturer or producer to the consumer.
Wholesaling is often a field of small business, but there is a growing chain movement in the western countries. About a quarter of wholesaling units account for one-third of total sales.
Two-third of the wholesaling middlemen are merchant wholesalers who take title to the goods they deal in. There are also agent middlemen who negotiate purchases or sales or both. They don't take title to the goods they deal in. Sometimes they take possession though. These agents don't earn salaries. They receive commissions. This is a percentage of the value of the goods they sell.
Wholesalers simplify the process of distribution. For example, the average supermarket stocks 5.000 items in groceries alone, a retail druggist can have more than 6.000 items. As a wholesaler handles a large assortment of items from numerous manufacturers he reduces the problem of both manufacturer and retailer. The storekeeper does not have to deal directly with thousands of different people. He usually has a well-stocked store and deals with only a few wholesalers.
СПИСОК ИСПОЛЬЗОВАННОЙ ЛИТЕРАТУРЫ
1. Бонк Н.А., Лукьянова Н.А., Памухина Л.Г. Учебник английского языка. Ч.1,2. - М.,1992.
2. Выборова Г.Е., Махмурян К.С. Easy English. Сборник упражнений по английской грамматике. - М.,1998.
3. Занина Е.Л. 95 устных тем по английскому языку. – М., 1998.
4. Murphy Raymond. English grammar in use. – CUP, 1995.
5. Николенко Т.Г. Тесты по грамматике английского языка. – М., 2000.
6. Синявская Е.В., Улановская Э.С. Книга для чтения по английскому языку. – М.,1981.
РЕКОМЕНДУЕМЫЕ УЧЕБНИКИ И ПОСОБИЯ