В следующих предложениях определите, к каким частям речи относятся подчеркнутые слова. Переведите предложения на русский язык.

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1. The government places orders among local small businesses.

2. Such places as a theatre, sauna, bath have an elastic demand.

3. Intermediate goods are partly finished goods which form inputs to another firm's production process.

4. These companies process raw materials into manufactured goods.

5. In free market economies the private property is the main form of property.

6. The term "final goods" means that users purchase these goods for direct consumption.

7. Trade unions let workers take part in many types of political activities and protect themselves by political and economic means.

8. The main purpose of a purchase department is to supply the production cycle with all necessary materials.

9. The theory of supply and demand was developed by many famous economists.

10. Consumers usually demand high-quality goods at lower prices.

Переведите предложения на английский язык.

1. На прошлой неделе американский доллар был равен 29 российским рублям.

2. Курс английского фунта вырос и составил 54 рубля за 1 фунт стерлингов.

3. 10 евро сегодня равны 370 рублям.

4. Курс японской йены упал до 106 йен за один доллар.

5. За последнюю неделю курс мексиканского песо к американскому доллару не изменился и составил 11 песо за 1 доллар.

6. Международная торговля, включающая обмен товарами и услугами между странами, привела к более тесным взаимоотношениям между экономиками разных стран.

7. Важно, чтобы международная торговля позволяла стране специализироваться на тех товарах, которые она может производить дешевле и эффективнее, чем конкуренты.

8. Многие экономисты считают, что торговля, основанная на принципе относительного преимущества, дает возможность стране получать больше товаров, чем она может произвести, используя только свои ресурсы.

9. Принципы развития международной торговли, рассмотренные такими известными экономистами, как Адам Смит и Давид Риккардо, как полагают, являются основой современных экономических теорий.

10. Конкуренция как на мировом рынке, так и внутри страны заставляет производителей улучшать качество товаров, проводить модернизацию и вносить новшества, чтобы привлечь больше потребителей.

11. Развитие международной торговли позволяет стране расширить рынок товаров, более рационально использовать сырье и трудовые ресурсы, а также помочь ослабленным секторам местной экономики.

Прочитайте текст и озаглавьте его

Foreign trade being an essential part of a nation's economy, governmental restrictions are sometimes necessary to protect national interests. Government actions may occur in response to the trade policies of other countries or in order to protect specific depressed industries. Since the beginnings of foreign trade, nations have tried to maintain a favourable balance of trade – that is, to export more than they import.

Products are known to be bought and sold in the international market with national currencies. Seeking to improve its balance of international payments, that is, to increase reserves of its own currency and reduce the amount held by foreigners, a country may attempt to limit imports. The aim of such policy is to control the amount of currency that leaves the country.

One method of limiting imports is simply to close the channels of entry into a country. Usually maximum allowable (разрешенный) import quantities known as quotas may be set for specific products. These may also be used to limit the amount of foreign or domestic currency that is allowed to cross national borders. Having been imposed, quotas serve as the quickest means of stopping or even reversing (зд. изменять) a negative trend in a country's balance of payments as well as of protecting domestic industry from foreign competition.

Another common way of restricting imports is by imposing tariffs or taxes on imported goods. A tariff paid by the buyer of the imported product makes the price higher for that good in the importing country. The higher price reduces consumer demand, effectively restricting the import. The taxes collected on the imported goods also increase revenues for the nation's government. Tariffs also serve as a subsidy to domestic producers of the goods taxed because the higher price resulting from a tariff is an incentive for the competing domestic industry to expand production.

In recent years the use of non-tariff barriers to trade has increased. It may result in some administrative regulations that discriminate against foreign goods and in favour of domestic ones. These regulations may include various measures such as adopting special domestic tax policies or strict standards on imported goods, delaying imports at the country's boundaries, ordering government officers to use domestically produced goods. Direct government support of depressed domestic industries is considered as a non-tariff barrier to trade, as such support puts the aided industries at an unfair (несправедливый) advantage among trading nations. However, these barriers are not necessarily imposed by a government, for example organized public campaigns "buy only American" or "don't buy beef of mad cows" may be effective as well.

Используя текст, закончите следующие предложения

1. Governmental restrictions in foreign trade can be imposed...

2. To increase the amount of national currency...

3. Quotas are known to be...

4. Both tariffs and taxes are used...

5. It is important that non-tariff barriers...

Раздел 14

1. Ознакомьтесь со словарным минимумом к тексту. Прочитайте и переведите текст “Assets and Liabilities”. asset(s) n актив, фонд; капитал, имущество assets and liabilities актив и пассив capital assets основные фонды, основной капитал, основные средства term n термин, выражение; период terms pl условия credit terms условия аккредитива, условия ссуды lending terms условия выдачи кредита accounting n учет, отчетность, бухгалтерское дело; анализ хозяйственной деятельности accounting cycle цикл учета; учетный период syn accounting period item n отдельный предмет, вид товара, изделия; статья (в счете, балансе), пункт, позиция, параграф account n счет, финансовый отчет, запись финансовой операции accounts pl отчетность, деловые книги accounts receivable счета дебиторов, счета к получению; ожидаемые поступления accounts payable счета к оплате; ожидаемые выплаты capital account счет основного капитала, счет основных фондов; баланс движения капиталов income account счет доходов (прибылей) и убытков current adj текущий current account текущий счет current assets оборотные средства (фонды); текущие (легкореализуемые, ликвидные) активы current liabilities краткосрочные обязательства; текущие пассивы ant noncurrent liabilities, long-term liabilities долгосрочные обязательства tangible adj осязаемый, материальный tangible assets материальные активы tangible item материальный предмет intangible adj неосязаемый, нематериальный intangible assets нематериальный актив intangible item нематериальный предмет stock-in-trade n товарный запас, товарная наличность, остаток непроданных товаров stock(s) n зд. активы, запас(ы), фонд(ы) in stock в запасе, в наличии, в ассортименте goodwill n гудвил, деловая репутация; ценность фирмы, определяющаяся ее клиентурой, репутацией, деловыми связями; престиж фирмы trademark n торговая марка copyright n авторское право to take into account принимать во внимание real estate n недвижимое имущество employee n служащий, рабочий, работающий по найму salary n заработная плата (служащих), оклад net worth стоимость имущества за вычетом обязательств; собственный капитал (предприятия), чистая стоимость компании equity n капитал компании, акционерный капитал; активы (предприятия) за вычетом задолженности investment interest процент инвестиций stockholder n акционер, владелец акций, владелец государственных ценных бумаг syn shareholder proper adj правильный, надлежащий properly adv правильно, должным образом operate v работать, управлять balance sheet балансовый отчет balance sheet account статья бухгалтерского баланса to be in balance быть сбалансированным accountant n эксперт по анализу балансов и финансовой отчетности, квалифицированный бухгалтер; ревизор, контролер equation n уравнение, равенство; правильное соотношение accounting equation бухгалтерская сбалансированность clear of debt без долга Assets and Liabilities The term "asset" means anything of value that is owned by a company and can be expressed in terms of money. Economic resources that provide a potential future service to the organization are called assets in accounting. A company's total assets include such items as cash, buildings, equipment, any other property and accounts receivable, that is, money owned by its customers. Assets are usually classified as current and long-term, both types consisting of tangible as well as of intangible items. Current tangible assets including cash, accounts receivable, stock-in-trade are usually converted into cash within one year and sometimes can be used as a means of payment. On the other hand, current intangible assets consist of short-term investments in stocks and bonds. Long-term intangible assets are not really visible and include such items as goodwill, patents, trademarks, copyrights, these assets often being the most important factor for obtaining future incomes. For example, goodwill means an intangible asset which takes into account the value added to a business as a result of its reputation which cannot be really calculated. In contrast, the real estate (such as farm land, machinery, buildings and other physical objects) belongs to long-term tangible assets. Liabilities are obligations that a company owes to another organization, to an individual (such as creditors and employees) or to the government. Like assets, liabilities are divided into current and long-term ones. Current liabilities are usually amounts that are paid within one year, including accounts payable, taxes on income and property, short-term loans, salaries and wages, and amounts of money owed to suppliers of goods and services. Noncurrent liabilities often called long-term are usually debts, such as bonds and long-term loans. The amount by which the total assets exceed total liabilities is known as the net worth which is usually called the equity for companies. When the company is a corporation, the equity means the investment interest of the owners (that is, the stockholders) in the organization's assets. The owners' equity can be increased either by investing more money in the company or by earning a profit and can be decreased because of the company's losses. All companies keep proper accounting system in order to know whether or not they are operating profitably, each of the assets and the liabilities and the equity being shown in a company's accounts separately. The balance sheet prepared by the company's accountant is one of the important financial reports showing the value of the total assets, total liabilities and equity on a given date. The relationship of these main categories is represented by the fundamental accounting equation: assets (everything that is owned) are equal to liabilities (owed) plus equity (clear of debt). ASSETS = LIABILITIES + EQUITY As all three factors are expressed in terms of money, they are limited to items that can be given a monetary value. The accounting equation should always be in balance, so that one side must equal the other. 2. Объедините слова и словосочетания в синонимичные пары. Wage, symbol, quantity, depreciation, intangible, form, gradually, price, invisible, obligation, employee, shape, trademark, value, to own, to replace, to owe, slowly, tangible, obsolescence, salary, to change, worker, to be obliged, to possess, liability, material, amount. 3. Выберите подходящее по смыслу слово из предлагаемых в скобках вариантов. 1. Knowing the company's (stocks / goodwill) value, creditors are ready to invest more money as they expect high (investment interest / salaries) at the end of the year. 2. Both farm equipment and farm buildings make up (short-term / long-term) (intangible / tangible) assets in agrobusiness. 3. (Accountants / Stockholders) prepare reports in financial (items / terms) describing the results of past resources allocation decisions. 4. Any company is responsible for paying salaries of (employers / employees) and (wages / salaries) of workers belonging to company current (liabilities / assets) regularly, usually monthly or weekly. 5. The amount of goods and services known as company (stock-in-trade / real estate) is available for sale at a given time and it is shown as an asset on the (accounts receivable / balance sheet). 6. (To calculate / To operate) properly the company's manager should rely on information obtained from public survey. 7. The greater is the difference between total assets and total liabilities, the greater is the company's (net loss / net worth} often known as the (equity / debt) for a corporation. 8. The fundamental accounting (equation / equilibrium) can be written in different forms, for example: assets – liabilities = equity. 9. The company's obligations are known to be classified as current and noncurrent ones, the former being also called (long-term / short-term) (liabilities / assets). 10. One should take into account that (accounts payable / goodwill) unlike the real estate belongs to intangible assets, but it can be sold like any other property. 4. Составьте предложения из двух подходящих по смыслу частей.

1. То be clear of debt 2. If current assets are less than current liabilities, 3. The money obtained from selling a company's current tangible assets 4. Although accounting appeared in the 16^th century, 5. Both a person and a company can own such items of value as 6. In England the three major sections of the balance sheet, 7. In order to operate the business successfully 8. Accountants are supposed to deal with 9. The amount of the owner's investment interest 10. The Copyright Act adopted by the US Congress in 1976

k. is usually calculated at the end of a fiscal year. l. such as assets, liabilities and equity are likely to be arranged vertically. m. a stock, a plot (участок) of land, a building or a machine. n. created the legal foundation protecting the work of many industries, for example music recording. o. the company should repay all its debts to investors. p. the management of financial resources. q. it took much time to find satisfactory general methods of keeping finance records. r. one should process accounting information properly. s. is unlikely to cover the company's debts. t. the stockholders can't expect any dividends

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