Условные предложения в английском языке вводятся союзами if – если, provided –если; при условии что, unless –если не. (Как вы знаете, после этих союзов будущее время глагола заменяется настоящим.) Например:
If labour resources are used properly, labour efficiency will grow.
Если трудовые ресурсы будут использоваться правильно, производительность труда возрастет.
The accountant will prepare the balance sheet, provided the depreciation of the assets is calculated.
Бухгалтер подготовит балансовый отчет при условии, что амортизация фондов будет рассчитана.
Если же в главном предложении употребляются глаголы shouldили would,а в условном придаточном предложении сказуемое употреблено в простом прошедшем времени, то на русский язык и главное и придаточное предложения переводятся с частицей бы. Такие предложения относятся к настоящему или будущему времени. Например:
If we appliednew highly efficient equipment, we would decreasethe production cost.
Если мы использовали бы новое высокоэффективное оборудование, мы снизили бы себестоимость.
The accountant would preparefinancial statements more quickly if he had the necessary computer programme.
Бухгалтер подготовил бы финансовые отчеты намного быстрее, если он имел бы необходимую компьютерную программу.
Когда сложное предложение с условным придаточным предложением относится к прошлому, то в главном предложении после глаголов shouldили wouldстоит перфектный инфинитив, а в условном предложении сказуемое употребляется в Past Perfect. Например:
If they had useddouble entry book - keeping system, they would have easily foundthe error in balances.
Если они использовали бы двойную систему бухгалтерской записи, они легко обнаружили бы ошибку в балансах.
11. Укажите, какие предложения переводятся на русский язык с частицей бы.
1. One should know the method used for calculation of depreciation if he is to prepare a balance sheet.
2. If this system of management proved to be effective, they would adopt it.
3. Much information can be obtained from bookkeeping records provided they are kept well.
4. Unless they meet all liabilities in time, the business will dissolve.
5. If they had used the latest scientific achievements, they would have got higher profits.
Переведите следующие предложения на русский язык, обращая внимание на союзы, вводящие условные придаточные предложения.
1. If one wants the company's management to be efficient, one must have extensive information about the company's output, costs and receipts.
2. Some serious problems are anticipated with trade unionists unless the government takes measures to maintain the number of jobs in depressed industries.
3. The production cost would be lower provided the obsolete equipment were replaced.
4. If immigration barriers were eliminated in advanced countries, wages of resident workers in them would fall.
5. Provided the managers had considered all aspects of business activity thoroughly, the company would have earned more revenue.
6. Unless irrigation had been required because of the extremely hot weather, the agriculturists would have obtained higher profits from selling vegetables and fruit.
Переведите на русский язык предложения, обращая внимание на модальные глаголы.
1. Sometimes the government has to impose trade barriers to protect domestic producers.
2. Developing his strategy a retailer ought to choose the most convenient location for his store.
3. Since productive resources are scarce, alternative uses of available resources have to be considered.
4. All the necessary adjustments in a balance sheet are to be made before it is handed over to the Financial Manager for approval.
5. As labour differs from other production factors, social and political problems should be taken into account by economists in considering factor costs.
6. Any entry in a journal ought to be recorded accurately to avoid errors in further balances.
7. A Central Bank of every country must perform two basic functions. It must be a banker both to the commercial banks and to the government.
14. Заполните пропуски соответствующими модальными глаголами: can, must, should.
1. Due to progressive taxation the government ... redistribute (перераспределять) national income among the rich and the poor.
2. Positive economics ... be defined as a science concerned with the production, distribution and consumption of goods and services.
3. Local government expenditure ... meet a variety of people's everyday needs: from cleaning the streets to providing local schooling (обучение в школе). It is known that these expenditures ... be financed through taxes.
4. According to the most general classification, capital ... be classified as physical, human and financial. The latter ... be grouped into fixed and circulating.
5. The money ... be exchanged for whatever goods and services a producer requires.
6. The annual GNP figures ... be adjusted for price changes before any comparisons in the rates of economic growth ... be made.
| Запомните: Unless если не, пока не Provided 1. обеспеченный (причастие II) 2. обеспечил (-а, -о, -и) (глагол в прошедшем времени) 3. при условии если, в том случае если (союз) |
15. Переведите предложения на русский язык, обращая внимание на значение слова provided.
1. If planned investment is greater than planned saving, it will help the economy to expand, provided the economy is in a state (зд. состояние) of less than full employment.
2. People should be provided with certain goods and services by the government when they are not available though the private sector.
3. The finances provided by taxation are usually spent on education, medical services, transportation network development, etc.
4. Preparing the trial balance at the end of the year the bookkeeper would make the necessary adjustments, provided there were changes in tax rates.
5. Being provided with all modern shopping facilities, the department store is able to serve more than 1,000 customers a day.
6. Provided this computer programme for bookkeeping had been more convenient, it would have been adopted.
Переведите на английский язык.
1. Финансовые отчеты, публикуемые ежегодно для акционеров, представляют также интерес для налоговых органов.
2. Отчеты для управления содержат данные о планировании, о взаимосвязях стоимость и прибыли, о ценообразовании, о составлении бюджета, эффективности и производительности предприятия.
3. Ежегодный отчет содержит следующий набор финансовых документов: балансовый отчет, отчет о денежных потоках, отчет о прибыли, отчет о нераспределенном капитале, причем для сравнения в отчетах приводятся данные за предыдущий год.
4. Отчет о денежных потоках показывает, накопила ли компания достаточно наличных денежных средств для финансирования своей деятельности или необходимо было брать деньги взаймы.
5. Отчет о прибыли представляет данные как о доходах и расходах, так и о прибылях и убытках компании за данный период.
6. Отчет о нераспределенной прибыли включает информацию об использовании акционерного капитала и об уровне дивидендов акционеров.
17. Переведите текст и ответьте на следующие за ним вопросы
Auditing
The profession of the auditor is considered to be one of the most prestigious and well-paid ones. 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 weakness 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.
Independent auditors are employed by a 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 a 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.