Translate this balance sheet sample into Russian
5. Make sentences:
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
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
Exercises1. Read the following:
2. Underline the answers true to the text:
3. Match English and Russian equivalents:
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.
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