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II. Перепишите следующие предложения. Выпишите из них слова с окончанием -ed. Определите, являются ли они:

а) сказуемым в Past Indefinite Active;

б) причастием в составе глагольного сказуемого;

в) причастием в функции определения;

г) причастием в функции обстоятельства.

Переведите предложения на русский язык.

1. If a reasonable correlation between past and future performance can be assumed, then reasonable predictions of future cash flows can be made.

2. The information derived from the income statement helped to analyze the relationship among its various components – revenues, expenses, gains, losses.

3. Last year the commercial banks offered two types of loans to firms: an overdraft and a fixed-tem loan.

4. When listed on the Stock Exchange the company issued its shares.

III. Выпишите из перечисленных предложений те, в которых употребляется причастие времени (Participle II). Подчеркните причастие и определите его функцию в предложении. Переведите предложения на русский язык.

1. Office equipment bought by the company costs $ 3,000.

2. When set up, the new system of internal control helped to increase the efficiency of operations.

3. Last year the company bought long-term assets.

4. They have bought a new computer program which will help the accountants perform all the calculations more accurately and quicker than before.

5. Depreciation is an expense just like any other incurred during an accounting period to obtain revenue.

IV. Перепишите следующие предложения, выпишите из них причастия, определите их форму и функцию в предложении. Переведите предложения на русский язык.

1. Having been used up, the asset didn’t provide a benefit to the company any more.

2. The Code of the federal government contains thousands of rules governing preparation of the financial statements.

3. Being thoroughly analyzed, the accounting information helps the management take right decisions.

4. Having compiled the financial statement, the accountant started preparing a budget of cash needs for the next year.

5. Today accounting offers interesting, well-paid and socially satisfying careers.

V. Перепишите и письменно переведите на русский язык предложения, в которых употреблен независимый причастный оборот.

1. With exchange poorly developed, the producers, crop farmers, animal breeders exchanged their goods themselves.

2. Providing quantitative data accounting information is essential to the decision making system.

3. Evaluation of the company’s activities having been completed, some improvements were introduced.

4. Having checked and tested the accounting records the auditor stated that all the financial statements of the company met the requirements.

5. The manager being ill, the meeting was put off.

VI. Перепишите предложения и переведите их на русский язык, обращая внимание на различные значения глаголов should, would.

1. Accountants should use adjusting entries to apply accrual accounting to transactions that span more than one accounting period.

2. Without using the double-entry system it would be impossible to keep the accounting system in balance.

3. Had she been here, she would have helped us to make up the trial balance.

4. He pointed out that the company would impose restrictions upon share transfe