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II. Exercises on the Text:
3. Give English equivalents to:
корпоративные свойства; личное имущество; корпоративная ответственность, задолженность по федеральным налоговым платежам; финансовый год; общие поступления (или убытки); «двойное налогообложение»; «отмываются»; заносятся прямо в индивидуальную налоговую декларацию; операционный учет; бухгалтерские расходы; управленческие расходы; немедленная прибыль от доходов; серьезные причины; способность сохранить и инвестировать; доход, подлежащий налогообложению; оно очевидно откажется от распределения дивидендов наличными; учитывая влияние амортизационных отчислений.
4. Combine the words into sentences:
1. like, its, a partnership, is, Federal, it, liability, for purposes, income, of determining, tax, treated.
2. no, among, of the S-corporation, is, the advantages, «double taxation», for small business.
3. «washed through», all income, at the end, losses, of each fiscal year, credits, and deductions, are, the S-corporation.
4. the most popular, sound, are, to state, corporate structure, there, reasons, this, that, generally, is.
5. 34 percent, up to $10 million, income tax rate, is, the maximum, for taxable income, Federal, for C-corporation.
5. Sum up what the text says about:
the advantages of the S-corporation;
the charge to conventional C-corporation.
6. US government defines a small business as one that has fewer than 500 employees. Why do you think that most small business are in the service and retail fields?
A. Transportation/Communication - taxi service, trucking, warehousing, radio station.
B. Finance - insurance, real estate, banking.
C. Wholesale - distributor, grain elevator.
D. Other - mining, landscaping, fishing, unclassified.
E. Service - motel, barber shop, advertising agency.
F. Manufacturing - machine shop, printing, brewing.
G. Retail - gas station, shoe store, restaurant, florist.
H. Construction - general constructor, plumbing and heating, electrical.
III. Grammar Exercises
Forms and Functions of Participle I.
| Active Voice | Passive Voice | |
| Present Participle | using 1. определение: применяющий (иногда: -вший) 2. обстоятельство: применяя | being used 1. определение: применяющийся, применяемый, который применяется 2. обстоятельство: будучи применен, когда применяется |
| Perfect Participle | having used обстоятельство: применив (-яв, -вшись) | having been used обстоятельство: после того как применили, так как применили, когда применили. |
7. Define the form of Participle I:
enjoying, being emptied out, having asked, having developed, working, having been invited, being built, living, being assisted.
8. Translate the following sentences into Russian paying attention to the forms and functions of Participle I:
-
Having done that, they let investors determine the risks for themselves.
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The governments of 50 states have structures closely paralleling those of the federal governments.
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Prices paid by consumers also include Value-Added Taxes, reflecting the costs of providing goods and services for sale.
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VATs are the principal means of indirect taxation in many countries, including the member states of the European Union.
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In most extreme form, chromic price increases become hyperinflation, causing the entire economic system to break down.
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Being shown this document, he said it belonged to the well-known S-corporation.
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Having been written the balance sheet was given to the chief executive officer.
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Having been completed so carefully the material didn't need any corrections.
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The trademark, a two- or three-dimensional insignia symbolizing a company or industry, dates from about the 16th century.
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The agency spends most of its time planning, creating, and producing the advertising for its clients.
The Absolute Participle Construction
| Noun (общ.п.) +Participle Pronoun (им.п.) | +подл.+сказ.+доп , , | Noun (общ.п.) +Participle Pronoun (им.п.) | |||||||||||||
| переводится обстоятельственным придаточным предложением с союзами - так как, поскольку, если, когда. | переводится самостоятельным предложением с союзами - а, и, причем, при этом или без союза | ||||||||||||||
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| ||||||||||||||
9. Translate into Russian:
1. With factories operating at less than capacity and unemployment at very high levels, total output of goods and services enters a long-term decline. 2. The contract having been signed, the delegation went away. 3. Time permitting, the manager writes this letter. 4. The article deals with the income tax, particular attention being paid to Federal income tax liability. 5. The terms of delivery having been discussed, he signed the contract.
10. Read paying attention to the different meaning of the following terms.
| administration around (ten) blue-chip investments call loan checking account claim letter collect on delivery common stock corporation law to fix a meeting government bonds in good shape investment bank law business local taxes | government in power about (ten) first-class investments short-term loan current account letter of complaint cash on delivery ordinary share company law to arrange a meeting government securities in good condition merchant bank practice (law) rates | ||||
| to operate a business | to run a business | ||||
| operating costs | running expenses | ||||
| preferred stock | preference share | ||||
| president | chairman | ||||
| right away | immediately | ||||
| shipment | consignment | ||||
| stockholder | shareholder | ||||
| tag | label | ||||
| tender | offer | ||||
| way back | some time ago | ||||
11. Translate English jokes:
Brother: Are you really going to marry that young man Jones? He is said to be kind and very clever. But isn't he a bit strange? At any rate he is unlike other young men.
Sister: I am going to marry Jones, and I don't find anything strange about him. And then if he is indeed unlike other young men, he is likely to make a very good husband.
12. Read the text and retell it in Russian:
Canada
Canada, a federated country in North America, made up of ten provinces and two (soon to be three) territories. Canada is a vast nation with a wide variety of geological formations, climates, and ecological systems. It has rain forest, prairie grassland, deciduous forest, tundra, and wetlands. Canada has more lakes and inland waters than any other country. It is renowned for its scenery, which attracts millions of tourists each year. On a per-capita basis, its resource endowments are the second richest in the world after Australia.
Canada is the second largest country in the world but has about the same population as the state of California, which is one-25th its size. This is because the north of Canada, with its harsh Arctic and sub-Arctic climates, is sparsely inhabited. Most Canadians live in the southern part of the country. More than three-quarters of them live in metropolitan areas, the largest of which are Toronto, Montreal, Vancouver, Ottawa-Hull, and Edmonton. French and English are the official languages, and at one time most Canadians were of French or English descent.
Canada has impressive reserves of timber, minerals, and fresh water, and many of its industries are based on these resources. Many of its rivers have been harnessed for hydroelectric power, and it is self-sufficient in fossil fuel. Transportation equipment is the leading manufacturing industry. While Canada’s prosperity is built on the resource and manufacturing industries, most Canadians work in service occupations, including transportation, trade, finance, personal services, and government.
Canada is a parliamentary democracy, and the federal, provincial, and territorial legislatures are all elected. However, Canada’s sovereign is a monarch, the queen of England, who is also the monarch of Great Britain. The queen is represented in Canada by the governor-general and ten lieutenant governors. Canada’s constitution guarantees equality under the law to all of its citizens. Powers of the federal and provincial governments are spelled out separately under the constitution, but over the past 50 years they have increasingly cooperated in programs that provide a wide range of social services-often called the «welfare state»-to the public.
Modern Canada was formed in an event that Canadians call Confederation, in 1867, when three colonies of Great Britain merged to create a partially independent state of four provinces. Since then, six more provinces and two territories have been added, with a third territory scheduled to come into existence in 1999. Canada achieved full independence in 1931 but continues to belong to the Commonwealth of Nations, a voluntary association of countries with ties to Great Britain
Unit 14
Grammar: 1. Условные предложения (Conditional Sentences).
2. Бессоюзные условные предложения.
I. Language Practice
1. Practise the fluent reading and correct intonation:
- Mr. Smith, `are you `here, in `London, on va`cation or on `business?
- It's a `kind of `business trip.
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