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Английский язык для экономистов - Малюга Е.Н.

Малюга Е.Н., Ваванова Н.В. Английский язык для экономистов: Учебник для вузов — СПб.: Питер, 2005. — 304 c.
ISBN 5-469-00341-8
Скачать (прямая ссылка): angliyskiydlyaeconomistov2005.pdf
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¦ подлежащий судебному разбирательству;

¦ колебаться;

¦ фондовый опцион;

¦ рыночная стоимость;

¦ согласовывать;

¦ внебалансовый отчет. 108

Английский ЯЗЫК ДЛЯ экономистов

D.3. Choose an appropriate word or expression from the box to complete the following sentences.

1. In the 1990s, accountants were not able to ... the tricks that were thought out to help companies inflate their profits.

2. Accounts need to be more ... and less precise to reflect reality.

3. Those who set accounting rules thought it was very important to ... the most obvious loopholes.

4. The growing use of... for assets and liabilities is going to make shareholders' equity and profits ... around far more than in the past.

5. Companies used to report huge profits in their... earnings statements.

6. Companies have to show how they ... their pro-forma figures with the numbers produced according to GAAP rules.

7. To value more of their assets and liabilities at market prices will help stop executives from ... their accounts.

D.4. Give synonyms for the italicized words in each sentence below, or briefly explain their meaning.

1. The procession of companies admitting to having lied in their reported accounts has undermined faith in corporate numbers and put the accounting profession under pressure to change its ways.

2. This may sound worryingly uncertain, but it might be better than trying to rely on a brittle illusion of accounting exactitude, which is liable to collapse during times of economic strain.

3. Accounting principles were shamelessly abused in the years of the stockmarket bubble.

4. The standard-setters may yet have a fight on their hands.

5. This is the vexed issue of when precisely to include revenue in the accounts—for example, when an order is made, when it is shipped, or when payment is received.

6. As share prices soared, people pointed to the growing gap between the book value of companies and their market capitalization as evidence of the irrelevance of accounts.

7. The way to make them more relevant is, standard-setters believe, to force companies to mark more of their assets and liabilities to market.

fiddling volatile keep up with

pro-forma choke off reconcile

market values swing Unit 6. Accounting

109

E, Make a summary of the text

Use the active vocabulary.

R Grammar notes The Participle

The past participle (passive) and the perfect participle (passive).

(For the present participle see Unit "Banking").

§ 1. Form. The past participle of regular verbs is formed by adding -ed or -d to the infinitive, e. g., worked, valued. The past participle of irregular verbs is the third form, e. g., written, gone.

§ 2. Use:

¦ as an adjective: stolen money, a written report, a vexed issue;

¦ to form the perfect tenses/infinitives and the passive voice: he has reconciled, to have fiddled, it was marked to the market;

¦ the past participle can replace a subject + passive verb: As he was convinced that they were trying to abuse their rights he compelled them to leave the company. = Convinced that they were trying to abuse their rights he compelled them to leave the company;

¦ the perfect participle passive (having been + past participle) is used when it is necessary to emphasize that the action expressed by the participle happened before the action expressed by the next verb: Having been warned about the visit of an audit commission, he reconciled all the accounts.

Differences of meaning. A few participles change their meaning according to their position. Compare:

¦ a concerned expression = a worried expression;

¦ the people concerned = the people who are/were affected;

¦ an involved explanation = a complicated explanation;

¦ the people involved = the people who are/were affected,

¦ an adopted child = a child who is brought up by people who are not his biological parents;

¦ the solution adopted = the solution that is/was chosen.

'Very' with past participles. When a past participle is used as a gradable adjective, it can usually be modified by very. This is common with words referring to mental states, feelings and reactions. A very frightened animal, a very shocked expression. They were very bored. She looked very surprised. 110

Английский ЯЗЫК ДЛЯ экономистов

Common exceptions: much mistaken, well known.

§ 3. Participle constructions:

¦ object + past participle. In this structure, the past participle has a passive meaning: He wants the report finished by the Annual Meeting;

¦ 'have' + object + past participle. This structure can be used to talk about arranging for things to be done by other people. The past participle has a passive meaning. We have our accounts checked every week;

¦ 'get* + object + past participle. This structure can be used to mean finish doing something. The past participle has a passive meaning. It will take me another hour to get the report written;

¦ 'make* + reflexive object + past participle. In a few cases make can be followed by myself\ yourself, etc. and a past participle. The structure is common with understood, heard and liked/disliked/hated. I don't know English, but I can make myself understood;
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