Мегаобучалка Главная | О нас | Обратная связь


Translate this balance sheet sample into Russian





5. Make sentences:

• The lecturer distributed many materials a few diagrams a few balance sheets a few balance sheet samples
• It was a lecture on accounting balance sheet making securuties share capital reserves loans investments

 

• The balance sheet says that the assets the liabilities the net assets the total share holder's interest of the Company in 1997 are/is ..

 

6. Complete the sentences:

Current assets consist of cash, marketable securities ...

Long-term assets consist of property, plant and equipment, in­vestments ...

Total assets consist of current assets and ...

Current liabilities consist of loans and ...

Long-term liabilities consist of loans and ...

Total liabilities consist of current liabilities and ...

Total assets minus total liabilities make net assets ...

Shareholder's interests plus minority interests make total ...

ü to consist — состоять

7. Answer the following questions:

On what subject was the lecture mentioned in this Unit read?

What sample did this Unit capture?

What terms were lather difficult to remember?

Unit twenty nine

Taxes

Text

On a certain day after the lecture on the UK taxation system the Group was to visit the Tax Department of a lawyers' firm in the centre of London. Mr. Hill and the participants went there by tube which is the fastest means of transport when one wishes to move in the centre of the city. After they got into the building of the firm they went to the secretary's office.

Mr. Hill: Good afternoon.

Secretary: Good afternoon, sir.

Mr. Hill: My name is Hill and here is the Group of Russian busi­nessmen. We have got an appointment with Mr. Brown for three.

Secretary: Mr. Brown is waiting for you in the conference room. Follow me, please.

In the conference room a few Englishmen were waiting for the Group. Mr. Brown, Head of the Department, welcomed the Group and introduced his colleagues. They were solicitors and legal assistants of different offices. Each of them spoke about his scope of business for some time. Thus the participants had some information on com­mercial taxes, international taxes. Project Finance taxes and other taxation matters.

A lot of questions were asked and answered then. The discussions were very useful and informative. Before the participants left they were offered latest Tax Guides containing current tax rates and tax saving hints.

Here is an extract from the Guide:

Corporation Tax Rates 1997

à Standard rate 33%

à Small companies rate (see the note) 25%

N o t e

Applicable if the company's total profits, including chargeable gains, are 300.000 pounds sterling or less. The threshold is re­duced if the company has associated companies.

Examples: Corporation Tax calculations

Example 1. Standard rate of tax Company A has accounts year ending 31 December 1996. It has taxable profits for the year GBP 2,000,000.

Company A's Corporation Tax for 1996 is GBP 2,000,000х33% = GBP 660,000

Example 2. Small companies rate of tax Company В has ac­counts year ending 31 December 1996. It has taxable profits for the year of GBP 150,000. It has no associated companies.

Company B's Corporation Tax for 1996 is GBP 150,000х25% = GBP 37,500

Words and expressions

tax   налог
tax department   налоговый отдел
taxation   налогообложение
was to visit   Он должен был посетить
solicitor   адвокат (дающий советы
    и готовящий документы
    для суда)
legal   юридический
assistant   помощник
legal assistant   помощник по юридиче­
    ским вопросам
scope   объем, диапазон
scope of business   объем бизнеса
commercial [k@'mýSl] торговый
commercial taxes   налог на торговые пред­
    приятия
Project Finance   проектное финансирова­
    ние
matter   вопрос, дело
taxation matters   вопросы- налогообложе­
    ния
guide [gaId] справочник
tax guide   справочник по налогам
rate   ставка
tax rate   ставка налога
to save   сэкономить
hint   намек, идея, отдельная
    рекомендация
tax saving hints   рекомендации для ле­
    гального уменьшения
    уплаты налогов
corporation   корпорация
note   примечание
to apply [@'plaI] применять
applicable   применяемый
to include   включать
including   включая
to charge   взимать, брать, взыски­
    вать
charge   взимание
chargeable   взимаемый
gains   выручка
less   менее,за вычетом
threshold ['TreShould] порог
associated   ассоциированный
accounts year   отчетный год
taxable   налогооблагаемый

 



Exercises1. Read the following:

• after the lecture on UK taxation system the Tax Department in the centre of London They went there by tube. • It is the fastest means of transport. They went to the secretary's office. in the conference room an extract from the guide threshold

 

2. Underline the answers true to the text:

• After what lecture did the group visit a lawyers' firm? On taxation. On lawyers. On lawyers' firms.
• By what means of transport did they go? By taxis. By tube. By bus.
• Who is Mr. Brown? Secretary. Head of a department. Head of the firm.
• How many lawyers were present at the talk? Only Mr. Brown. Mr. Brown and a colleague of his. Mr Brown and a few col­leagues of his.
• On what matters did they speak? Only on commercial taxes. Only on international taxes. Only on Project Finance taxes. On a few taxation matters.
• Did the participants ask any questions? Yes, and quite a lot. Yes, just a few. No, they didn't.
• What guides were they of­fered? Latest tax guides. Latest project finance guides. Latest corporation tax guides.

 

3. Match English and Russian equivalents:

containing current tax rates общая прибыль
containing tax saving hints отчетный год
standard rate налогооблагаемая выручка
small companies iate налогооблагаемая прибыль
the tax rate is applicable to... пороговая сумма уменьшается
total profits иметь другие (ассоциирован­ные) компании
chargeable gains содержать действующие ставки налогов
taxable profit содержать информацию о легальных путях сокращения выплаты налогов
the threshold is reduced обычная ставка
to have associated companies ставка для малого бизнеса
accounts yeai эта ставка применяется к...

 

Пассивный залог Passive Voice

Глаголы в пассивном залоге употребляются, когда не­важно или неизвестно, кто выполнял действие.

Образуется пассивный залог следующим образом:

The thresholdis reduced.

Theywere offered latest tax guides.

A lot of questionswere asked andanswered.

4. Translate into Russian:

A lot of topics were discussed in the course of the Programme.

Many lecturers were invited.

Many materials were distributed.

Similar programmes are organised now too.

I believe similar programmes will be oiganised in future too.

5. Insert articles:

On... certain day after... lecture on... UK taxation system.... group was to visit... Tax Department of... lawyers' firm in... centre of Lon­don. Mr. Hill and... participants went there by tube which is... fastest means of transport.

6. Insert prepositions:

After they got... the building .. the firm they went. . the secretary's office. And Mr. Hill spoke... the secretary for some time. Then they moved... the conference room.... conference room a few Englishmen were waiting... the Group.

7. Complete the sentences:

Mr. Brown,..., welcomed the Group and introduced... They were solicitors... of different offices. Each of them spoke... Thus the par­ticipants had some information on... and other taxation matters. A lot of... answered then. The discussions were... Before the participants left they were offered .. hints.





Читайте также:


Рекомендуемые страницы:


Читайте также:
Организация как механизм и форма жизни коллектива: Организация не сможет достичь поставленных целей без соответствующей внутренней...
Модели организации как закрытой, открытой, частично открытой системы: Закрытая система имеет жесткие фиксированные границы, ее действия относительно независимы...
Как построить свою речь (словесное оформление): При подготовке публичного выступления перед оратором возникает вопрос, как лучше словесно оформить свою...



©2015-2020 megaobuchalka.ru Все материалы представленные на сайте исключительно с целью ознакомления читателями и не преследуют коммерческих целей или нарушение авторских прав. (391)

Почему 1285321 студент выбрали МегаОбучалку...

Система поиска информации

Мобильная версия сайта

Удобная навигация

Нет шокирующей рекламы



(0.008 сек.)