Exercise II. Раскройте скобки и употребите глаголы в соответствующей форме

1. Equity would decrease if the owners (to withdraw) funds from the business.
2. If there (to be) a change in the amount for one item in a balance sheet, it will be always accompanied by an equal change in some other item.
3. If cash is received from the issuance of bonds, this figure (not to be shown) in the income statement.
4. The same amount of depreciation would be evaluated each year if the accountant (to choose) the straight-line method.
5. If the company (to choose) proper ways to use its assets for producing goods and rendering services, it would have earned enough revenue to stay in business.
6. If a customer received commodities or promised to pay the company in the future, the revenue (to be recorded) in accounts receivable.
7. If cash (to be paid) to purchase equipment, this figure will be added to the asset account of a plant.
8. If the company (to introduce) a new product, it would have increased the company’s future cash flows.

Exercise III. Переведите следующие предложения на русский язык, обращая внимание на функции глаголов “to be” и “to have”.

1. A standard set of financial statements is to be prepared annually at the end of the fiscal year.
2. The main purpose of cost accounting (производственный учёт, бухгалтерия издержек) is to analyze the cost of producing goods and other expenses and to advise managers on how to increase profitability.
3. The sales department has discussed the problem of fast transportation of the perishable (скоропортящийся) goods to the customers.
4. Retained earnings are to be the essential part of the company’s total capital.
5. The stockholders’ dividends are determined by the net profit of the company.
6. In the course of revision the company’s accountant has to ensure access to all financial statements required by the fiscal department.
7. As the company had obtained high income by the end of the year, it was not necessary to borrow a long-term loan from a bank.
8. The main task of financial accounting is to inform stockholders about the company’s activity over the previous year.
9. Additional explanations about the most important transactions have to accompany the financial statements.