Exercise VI. Переведите следующие предложения, обращая внимание на пройденные грамматические конструкции

1. It is necessary to take into account that depreciation means the cost during the period of using a capital good but not purchase price of the good.
2. While bookkeepers and accountants are interested in describing the actual receipts and payments of a company, the economists are known to study the role of costs and profits for allocating resources to particular activities.
3. To obtain accurate information about financial transaction both small companies and large corporations hire bookkeepers to record and keep the data.
4. One should do preliminary inquiries (наведение справок) before depositing a large sum of money with a new commercial bank.
5. Proper business decisions made by the manager depend mainly on the financial statements the accountant regularly prepares for him.
6. The posting of the data into the ledger to be done by a bookkeeper is known as the third step in the accounting cycle.
7. Until the bookkeeper calculates the sum of all debits and credits, the trial balance is unlikely to be prepared properly.
8. Everybody believes the double-entry system to be of great value in business activity and has several advantages.
9. If a large portion of the firm’s business concerns cash transactions, a separate cash journal can be used instead of the general journal for all those transactions affecting the cash account (кассовый счёт).
10. Since the financial statements are prepared for the use of management rather than for the bookkeeping department, they contain nether debit nor credit columns.

Exercise VII. Прочитайте текст, разделите его на абзацы и озаглавьте каждый абзац. Ответьте на вопросы, следующие за текстом.