Откройте скобки, используя Present Continuous или Present Indefinite

Откройте скобки, используя Present Continuous или Present Indefinite

 

. She is wearing a new hat today. 2. Jack never wears a hat.3. I get up at eight o'clock in the morning.4. He gets up. 5. What are you saying? I am not hearing you well enough. 6. It is getting late. It's time to go home. 7. It gets dark early in winter. 8. Listen! Somebody is singing in the hall. 9. She sings well and she has a good ear to music. 10. When it is foggy in London, cars move very slowly. 11. Our train is moving very fast.

 

Откройте скобки, используя Past Continuous или Past Indefinite

1. What were you doing at five yesterday? 2. She was listening to her favorite programme when I entered the room. 3. We couldn't walk fast. He was carrying a heavy bag. 4 Many people were moving along the streets. 5. The orchestra was playing dance music. 6. «Why didn’t you come to see us in June? "» I was busy, I was finishing my course paper.» 7. At what did she begin to work? 8. He bought this dictionary in London. 9. I was buying something at a shop when I heard that somebody was calling my name. 10. When he lived in London, he went to the theatre once a week. 11. It was difficult to understand him. He was speaking too fast. 12. She stayed with her aunt in July.

 

Переведите следующие предложения, используя Past Continuous или Past Indefinite

1.  Наш поезд шел очень быстро, я не успевал читать названия станций» которые мы проезжали. 2. Когда поезд тронулся, он что-то крикнул мне, но я ничего не слышал. 3. Когда я добрался до станции, уже темнело. 4. Мы вызвали врача, когда поняли, что ее состояние ухудшается. 5. Когда вы видели ее в последний раз? ― Я не помню точно, но знаю, что это было в прошлом году. 6. Вчера в это время мы были еще в поезде и ехали по Украине. 7. Когда он зажег свет, он увидел, что кто-то спал на кровати. 8. Когда поезд прибыл, мы все стояли на платформе. 9. Я завтракал в маленьком кафе на станции, когда я увидел его в окне. Он стоял с цветами и ждал кого-то.

1. Our train was going very fast, I did not have time to read the names of the stations that we passed. 2. When the train started, he shouted to me something, but I heard nothing. 3. When I got to the station, it was getting dark. 4. We called the doctor, when we realized that her condition was getting worse. 5. When did you see her last? - I do not remember exactly, but I know that was past year. 6. Yesterday at this time we were still on the train and went to Ukraine. 7. When he turned on the light, he saw that someone was sleeping on the bed. 8. When the train arrived, we were all standing on the platform. 9. I was having breakfast in a small cafe at the station when I saw him in the window. He was standing with flowers and waiting for someone.

 

Составьте предложения, используя Past Continuous

It	to play tennis in the	when we arrived.
Mother	Garden	when the telegram came.
We	still to rain	when he turned to her.
It	to get dark	when suddenly it began
He	to make coffee in the	to rain.
She	Kitchen	when the door bell rang.
The train	to come into the station	when we returned home.
	to write business letters	when I looked out of the
	to smile	window.

 

1. It was getting dark when we returned.

. Mother was in the kitchen when the telegram came.

. We were playing tennis in the garden when suddenly it began to rain.

. It was still raining when I looked out of the window.

. He was writing business letters when the door bell rang.

. She was smiling when he turned to her.

. The train was coming to the station when we arrived

Откройте скобки используя Perfect Continuous

1. What have you been doing for the past two weeks? 2. Suddenly she understood that she has been speaking for a long time and it was time to stop. 3. He has been painting this picture for two years and I don't know when he is going to finish it. 4. Do you want to know what has been happening since you went away? What I want to know is what you have been doing while I have been away? 5. He took out his watch and looked at it. It was two o'clock. It meant that, he has been waiting since 10 o'clock. 6. For the past few minutes I have been trying to explain to you that you can't make me go there. 7. You're sure you're well, Jack? I have been thinking that this week is a bit hard for your age. 8. The boys have been fighting for some time when the door opened and the teacher came info the classroom.

 

Откройте скобки

1. He has never read this book. 2. I often meet him upstairs. 3. I have been trying to get her on the phone for about 20 minutes. 4. She has studied English for a year and has learnt many words and expressions. 5. He has known it since yesterday. 6. I have been looking for him since I left the hotel but I haven’t found him. I have been to other hotels but there is no visitor of that name anywhere. 7. I’m sorry, - have you been waiting long? 8. No, I have just come down. 9. He is working in colors of late and he is doing one or two pictures this week. 10. I have just remembered. That woman over there - she has been sitting here since the last bus left. 11. I came to you to ask for some information. 12. I suppose this young man has told you who I am? 13. I don’t know what you have been doing there all this time. 14. We have been living here for a month and it has rained only once.

 

Откройте скобки

1. She looked a different girl. Her face was washed, her hair was combed. All traces of tears were removed. 2. We could see the tracks where the car was dragged off the road.

. Look! There is nothing here. Everything is taken away.

. We were told to wait because the man was just being questioned. 5. If anyone comes in you will be found looking through his papers. 6. We can't get there in time. 7. By the time we get there the papers will be destroyed. 8. Why is nothing being done aboutit at the time? 9. You can't go in. She is being interviewed for the TV. 10. She promised that morning that nothing will be done till he came back. 11. I had a most unpleasant feeling that I was watched.

предложение перевод вопросительный continuous

14. Поставьте следующие предложения а) в вопросительную форму; b) в отрицательную форму

a) 1. You have taken my note-book. - Have you taken my note-book? 2. His sister has passed her examinations. - Has his sister passed her examinations? 3. Her brother has entered Moscow University. - Has her brother entered Moscow University? 4. The children have already had breakfast. - Have the children already had breakfast? 5. The teacher has just come. - Has the teacher just come? 6. The students have been busy the whole day. - Have the students been busy the whole day? 7. She has translated this article. - Has she translated this article? 8. The delegation has returned home. - Has the delegation returned home? 9. You have often visited this theatre. - Have you often visited this theatre? 10. They have heard much about it. - Have they heard much about it? 11. You have been to Leningrad (ever). - Have you ever been to Leningrad?) 1. Our professor has come from London (yet). - Our professor hasn’t come from London yet. 2. I have written a letter to Ann. - I haven’t written a letter to Ann. 3. They have opened the shop. - They haven’t opened the shop. 4. My friend has changed since I saw him last. - My friend hasn’t changed since I saw him last. 5. He has told the director about it. - He hasn’t told the director about it. 6. She has spoken at the meeting today. - She hasn’t spoken at the meeting today.7. I have done my homework. - I haven’t done my homework.8. We have met them (since 1960). - We haven’t met them since 1960. 9. I have studied this subject (never). - I have never studied this subject.

 

AUDITING

The profession of the auditor is considered to be one of the most prestigious and well-paid. Auditors are accountants who analyze financial statements of the company and their responsibility is to express an opinion as to whether the accuracy of the company's financial reporting meets the requirements imposed by the government. In general, auditors deal more with operating efficiency and managerial effectiveness than with the accuracy of the accounting data.

Internal auditors are known to be hired by the company in order to help to identify accounting weaknesses and correct them before significant errors occur. They are often analytically minded people who make flowcharts of accounting systems and evaluate these flowcharts to suggest improvements in division of labour, paper flow, cash control, or other accounting responsibilities.auditors are employed by the company's Board of Directors to supply the stockholders with the results of checking the financial statements, in order to prove that annual reports are fair representations of the financial position of the company. Performing his work the auditor should follow several principles and assumptions: the company's accounts must represent a true financial position; generally accepted accounting principles have been used at all accounting steps and accounts can be compared with, those of similar companies; the proper amount of information is disclosed in the financial statements. As a result, the auditor's opinion should be based only on facts and it must be objective. Auditors are expected to maintain the relationship of strict independence and professionalism with the companies for whom they work, so they mustn't hold shares in these companies. On the one hand, the auditor should respect the client's confidence, so having the access to some private information the auditor must not spread it outside. On the other hand, he should think of public interests, that is why he must publish his opinion in a standard form and the information is to be clear to the stockholders. But he must always carry out his duties under the law and inform authorities about fraud.

АУДИТ

Профессия аудитора считается одним из самых престижных и хорошо оплачиваемых. Аудиторы являются бухгалтерами, которые анализируют финансовую отчетность компании и их ответственность заключается в выражении мнения относительно того, что точность финансовой отчетности компании соответствует требованиям, предъявляемым правительством. В общем, аудиторы больше имеют дело с операционной эффективностью и управленческой эффективностью, чем с точностью данных бухгалтерского учета. Внутренние аудиторы, как известно, нанимаются компанией для того, чтобы помочь выявить незначительные погрешности учета и исправить их во избежание грубых ошибок. Они часто бывают аналитически мыслящие люди, которые делают блок-схемы систем учета и оценивают эти схемы, чтобы предложить меры по улучшению разделения труда, поток бумаги, контроля денежных средств, или других обязанностей бухгалтерского учета. Независимые аудиторы нанимаются советом директоров компании, чтобы предоставлять акционерам результаты проверки финансовой отчетности, для того, чтобы доказать, что годовые отчеты - это справедливое представление о финансовом положении компании. Выполняя свою работу аудитор должен соблюдать ряд принципов и допущений: счета компании должны представлять собой истинное финансовое положение; общепринятые принципы бухгалтерского учета были использованы при всех бухгалтерских шагов и счета можно сравнить в аналогичных компаниях; надлежащее количество информации раскрывается в финансовой отчетности. В результате, мнение аудитора должно основываться только на фактах, и оно должно быть объективным. Аудиторы должны поддерживать отношения строгой независимости и профессионализма с компаниями, с которыми они работают, поэтому они не должны владеть акциями этих компаний. С одной стороны, аудитор должен уважать доверие клиента, поэтому имея доступ к некоторой конфиденциальной информации аудитор не должен распространять ее. С другой стороны, он должен думать и об общественных интересах, поэтому он должен опубликовать свое мнение в стандартной форме, а информация должна быть ясной для акционеров. Но он всегда должен выполнять свои обязанности в соответствии с законом и информировать власти о мошенничестве.

 

19. Выберите правильный вариант ответа на вопросы к тексту

 

1. What do auditors analyze?) wages calculation) cost budgeting

c) complex system of financial statements

. Why should an auditor be totally independent in his job?) because he should represent the interests of the company he carries out an audit for

b) because he must carry out auditing in accordance with the law) because he is a member of the Board of Directors

. Who are internal auditors hired by?) the company's shareholders

b) the company`s Board of Directors) some independent organizations

Откройте скобки, используя Present Continuous или Present Indefinite

 

. She is wearing a new hat today. 2. Jack never wears a hat.3. I get up at eight o'clock in the morning.4. He gets up. 5. What are you saying? I am not hearing you well enough. 6. It is getting late. It's time to go home. 7. It gets dark early in winter. 8. Listen! Somebody is singing in the hall. 9. She sings well and she has a good ear to music. 10. When it is foggy in London, cars move very slowly. 11. Our train is moving very fast.