To keep) records accurately is very important both for a company and tax authorities

After (to post) the data the bookkeeper began (to calculate) debit and credit balances.

Double-entry bookkeeping speeds up (to check) accounts by (to show) whether they are in balance.

The bookkeeper remembered (to record) the data concerning the transaction on the computer.

5. The company’s manager insists on (to keep) detail recording of daily sales by all salesmen (продавец).

In (to decide) how much labour to employ, the firm looks for the highest possible profit.

7. The new inexperienced bookkeeper was suspected of (not to detect) the error while checking the company’s debits and credits.

The accountant is interested in the trial balance (be drawn up) by the bookkeeper as soon as possible.

Exercise IV. Переведите на русский язык следующие предложения, содержащие инфинитивные конструкции.

In making investment decision a financial manager is sure to use a wide variety of information provided by all departments of the company.

For the equipment to be replaced by the new one, the accountant should calculate both physical and moral depreciation.

In financing business activities a company is likely to rely to a great extent on short-term financing.

The manager expects the circulating capital to be transferred from money into goods within the current month.