Реферат: CORPORATIONS

A business corporation is an institution established for the purpose of making profit. It is operated by individuals. Their shares of ownership are represented by stock certificates. A person who owns a stock certificate is called a stockholder.

There are several advantages of the corporate form of ownership. The first is the ability to attract financial resources. The next advantage is the corporation attracts a large amount of capital it can invest it in plants, equipment and research. And the third advantage is that a corporation can offer higher salaries and thus attract talented managers and specialists.

The privately owned Business Corporation is one type of corporation. There are some other types too. Educational, religious, charitable institutions can also incorporate. Usually such corporation does not issue stock and is nonprofit. If there is a profit it is reinvested in the institution rather than distributed to private stockholders.

In some western countries, cities, states, federal government and special agencies can establish governmental corporations. A few examples of these governmental corporations are state universities, state hospitals and city owned utilities. Governmental corporations are nonprofit as a rule and usually they do not issue stock certificates.

ВАРИАНТ 2

1. Перепишите следующие предложения, подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

а) 1. Today scientists are still looking for the substance as a source of energy.

2. I have known this fact since our meeting.

б) 1. This lecturer is listened to with great interest.

2. The intensity of this process is influenced by many factors.

II. Перепишите следующие предложения; подчеркните Participle I и Participle II и установите функции каждого из них, т.е. укажите, является ли оно определением, обстоятельством или частью глагола-сказуемого. Переведите предложения на русский язык.

1. Molecular crystals are solids constructed of molecules held together by relatively weak forces.

2. The new materials recommended for soil construction were described in the article written by our professor.

3. Having been shown the way I found the office easily.

III. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквивалент. Переведите предложения на русский язык.

1. Energy can exist in many forms and each form can be transformed into the other.

2. The computers should become an integral part of the organization of industrial processes of all types.

3. Students are not allowed to smoke in the classrooms.

4. One should agree that the experiment was of great importance for our research.

IV. Перепишите и письменно переведите текст.

ACCOUNTING

Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firm’s financial condition. Accounting records give a very important data. It is used by management, stockholders, creditors, independent analysts, banks and government.

Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company.

One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firm’s operating efficiency.

The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm.

ВАРИАНТ 3.

I. Перепишите следующие предложения; подчеркните в каждом из них глагол-сказуемое и определите его видовременную форму и залог. Переведите предложения на русский язык. В разделе (б) обратите внимание на перевод пассивных конструкций.

а) 1. It is the car that will be the transport of the future.

2. Scientists have found ways of measuring the sizes and masses of bodies.

6) 1. Elements are transformed into other elements both by man and by nature.

2. The report will be improved by him by changing the end.

1. He heard the voices coming through the open window.

2. A balsa tree found in South America is lighter than any other.

3. Soils containing too much sand or clay are of less value in agriculture.

4. When studying elements Mendeleyev found that they were divided into nine groups.

III. Перепишите следующие предложения; подчеркните в каждом из них модальный глагол или его эквиваленты. Переведите предложения на русский язык.

1. She can tell you everything about cattle.

2. The application of digital (цифровой) computers should include all forms of automatic control in science and industry.

3. He had much work to do yesterday.