Exercise 5. Match the English expressions with their Russian equivalents

Exercise 3. Подчеркните придаточные предложения. Выделите из них обстоятельственные, определительные и именные.

Exercise 2. Say, what each percentage means.

Exercise 1. Answer the questions.

1. What are five main principles of EU policy of consumer protection?

2. What are five major EU-wide organizations with consumer interests?

3. What organizations are involved in this process?

4. When was the first consumer program adopted?

5. What is the 'consumption' structure in Great Britain?

6. What kind of legislative program is mentioned in the text?

64 %, 70.3 %, 52.5 %, 63.4 %, 20 %, 37.8 %, 16.6 %, 21.5 %, 17.2 %,

27.8 %, 10.3 %, 18.5 %, 4.3 %, 10.5 %, 9,7%.

1. When they send e-mail messages, they only have to pay for their phone calls to their local service providers.

2. If people see that they can make money from the Internet, com­mercial use of this network will increase,

3. If you raise no objection, I think you agree to what I suggest.

4. All employees who have worked for our firm five or more years are entitled to four personal days a year.

5. You should bring the floppy discs which we need for the analysis of our data.

6. John stood where she had left him.

7. All the information that you need is in this report.

Exercise 4. Insert the correct word:

who, that, which, when, where, whose, whom.

Example: Let me see the man … (whom) I am so much obliged to.

1. Is there anybody here … can introduce me to the President of the company?

2. Jorge Lopez. I seem to remember that name. Isn't he the man … we owe the check to?

3. We are prepared to reduce the price of the toothpaste … is approaching its sell-by date.

4. They take on extra staff at Easter. That's the time of the year … they are at their busiest.

5. I'm talking about the advertisement … appeared in the “Times” of March 26.

6. I'm looking for the person … coat's lying on my desk.

7. We are searching for a place … we can have a new office.

8. Do you remember that restaurant in Paris … we had such a good time.

A. Letter of complaint:

1. We would like (have) to remind you that...

2. We wish to draw your attention to the fact that...

3. We are disappointed to find that the quality of the equipment (goods)
you supplied does not meet (comply with, satisfy, match) the requirements of...

4. To prove our statement we enclose (are enclosing)...

5. The delay in delivery is causing us great inconvenience, as...

6. We find it necessary to note...

7. We are returning... and would ask you to replace...

8. So far we have received no reply...

9. Four containers in the consignment were found to be damaged.

10. We duly informed you about the breakdown of the equipment.

11. At present your failure to deliver the goods greatly worries us.

12. When we installed the equipment, we found that it was faulty.

13. When we examined the goods, it turned out that...

A. К сожалению, мы обнаружили, что оборудование
(товары), которые вы поставили нам, не удовлетворяют требованиям...

B. Когда мы установили оборудование, то обнаружили, что оно не
работает.

C. Мы должным образом проинформировали Вас о выходе из строя
оборудования.

D. После осмотра товара оказалось, что...

E. Считаем необходимым отметить...

F. Мы хотели бы (вынуждены) напомнить Вам, что...

G. В настоящее время мы крайне обеспокоены тем, что вы не можете поставить товар.

H. В подтверждение нашего заявления мы прилагаем...

I. Возвращаем вам... и просим заменить...

J. Мы хотим обратить Ваше внимание на тот факт, что...

K. До сих пор мы не получили ответа...

L. Четыре контейнера в партии оказались поврежденными.

M. Задержка в поставке приводит к большим неудобствам, поскольку...

B. Answering a Complaint:

1. We have carefully studied your claims...

2. You were right to let us know about...

3. You are perfectly correct in saying that...

4. After investigating your complaint, we have to admit that...

5. We can assure you that...

6. Steps are being taken immediately to avoid such mistakes in the
future.

7. Please accept our apologies for...

8. We apologize for...

9. A replacement for the substandard goods will be delivered next
week.

10. We would ask you to return the faulty equipment at your convenience, carriage forward.

11. May we remind you, however, that...

12. However we hope you also try to see our point of view.

13. We regret that we cannot exchange... since...

14. We regret to inform you that we cannot accept your claim because of...

15. We would like to inform you that the delay in delivery occurred through no fault of ours.

16. It is not our fault that...

17. Needless to say that both our companies suffered unnecessary losses that hopefully will be avoided in the future.

A. К сожалению вынуждены сообщить, что мы не можем принять Вашу претензию, поскольку...

B. Нет необходимости говорить о том, что обе наши компании понесли напрасные убытки, которых мы надеемся избежать в будущем.

C. Мы немедленно примем меры для того, чтобы избежать
подобных ошибок в будущем.

D. Мы внимательно изучили Ваши претензии...

E. Просим вас возвратить нам бракованное оборудование в удобное для вас время, без оплаты перевозки.

F. Это не наша вина, что...

G. Правильно сделали, что сообщили нам о...

H. Мы бы хотели сообщить Вам, что задержка в поставке произошла не по нашей вине.

I. Примите наши извинения за...

J. Однако нам хотелось бы изложить также свою точку зрения.

K. После изучения Вашей жалобы мы вынуждены признать, что...

L. К сожалению мы не можем заменить..., поскольку...

M. Вы совершенно правы в том, что...

N. Замена недоброкачественному товару будет поставлена на следующей неделе.

O. В тоже время, мы хотели бы напомнить Вам, что...

P. Можем заверить Вас в том, что...

Q. Просим прощения за...

TEXT 12. HISTORY OF ACCOUNTING

Accounting has been called 'the language of business'. Perhaps a better term is the 'language of financial decisions'. The better you un­derstand the language, the better you can manage the financial aspects of living.

Accounting has a long history. Some scholars claim that writing arose in order to record accounting information. Account records date back to the ancient civilisations of China, Babylonia, Greece, and Egypt. The rulers of these civilisations used accounting to keep track of the cost of labour and materials used in building structures like the great pyramids.

Accounting developed further as a result of the information needs of merchants in the city-states of Italy during the 1400s. In that commer­cial climate the monk Luca Pacioli, a mathematician and friend of Leonar­do da Vinci, published the first known description of double-entry book­keeping in 1494,.

The double-entry accounting system — in which for every 'debet dare' there is a 'debet habere' - has evolved to the point where it is very much like the present day system. Debet dare and debet habere are Latin terms meaning 'should give' and 'should have' respectively.

The pace of accounting development increased during the Industri­al Revolution as the economies of developed countries began to mass-produce goods. Until that time, merchandise had been priced based on managers' hunches about cost, but increased competition required mer­chants to adopt more sophisticated accounting systems.

In the nineteenth century, the growth of corporations, especially those in the railroad and steel industries, spurred the development of accounting. Corporation owners—the stockholders—were no longer necessarily the managers of their business. Managers had to create accounting systems to report to the owners how well their businesses were doing.

The role of government has led to still more accounting develop­ments. When the federal government started the income tax, accounting supplied the concept of "income." Also, government at all levels has assumed expanded roles in health, education, labour, and economic plan­ning. To ensure that the information that it uses to make decisions is reliable, the government has required strict accountability and compliance with standards in the business community.

Accounting standards maybe defined as «... uniform rules for external financial reporting applicable either to all or to a certain class of enti­ty». Accounting standards may be viewed as a method of resolving po­tential conflicts of interests between the various user groups which have access to company accounts. The various groups have different objec­tives, information needs, and capacities for the generation and interpreta­tion of information and, therefore conflicts may arise between groups outside the entity. It is a role of accounting standards to attempt to recon­cile the conflicts. A number of important issues for the accounting profes­sion should be mentioned here. These issues are as follows:

Reliability. Accounting information should be reliable in use.

Uniformity. The pressure for the standardization of accounting practices is to ensure a uniformity of treatment of data and hence an identity of the meaning of information.

Comparability. Reliability and uniformity are integrated in the notion of comparability.

Judgment. Accountants say that they should be allowed to exer­cise some judgment in interpreting data. This implies that some variety should be allowed for in the procedures available for transforming data into information.

Accounting practice and financial reporting regulation have shown great variety internationally. In recent years there has been growing inter­est in the harmonization of international accounting. Factors which have stimulated the movement towards harmonization have included the in­creasing internationalization of business, the importance of multinational companies in the world economy, and the development of international capital markets. In 1973 the International Accounting Standards Commit­tee (IASC) was established in an attempt to coordinate the development of accounting standards internationally.

EXERCISES

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