Manufacturing account”.

Контрольная работа № 3.

Вариант № 2.

Переведите текст письменно.

Manufacturing account”.

When a commodity is processed or manufactured by a business it is important to know not only the cost of the raw material and the price for which the furnished article is sold, but also the cost – of processing, otherwise, there will be no means of judging efficient and economical. In order to get this information, a separate manufacturing account must be prepared. They will show stocks of raw materials on hand at the beginning of the year, plus purchases during the year, less stocks on hand at the year end.

Expenses incurred by the manufacturing department during the year-cost of labour (broken down into regular overtime and part-time wages), transport, power and depreciation of machinery-will also appear on this side of account. The other side will show not actual sales, but the value of finished goods transferred to selling department or a shop of prices. The difference between this figure and the total cost of run materials and production is the profit or loss department.

2. Ответьте на следующие вопросы письменно:

1) What is the manufacturing account?

2) When must be prepared a separate manufacturing account?

3) What will show a separate manufacturing account?

4) Why should you have more assets than liabilities?

3. Выберите правильную форму глагола:

1) The house … built by now.

a) is being

b) has been

2) There is much noise. Something … built here.

a) is being

b) has been

3) When she entered the room she … to give the name.

a) asked

b) was asked

4. Отметьте формы глагола, перед которыми можно поставить “to”:

a) take

b) be taken

c) be taking

d) have taken

e) took

f) taken

g) will take

5. Определите, чем является подчеркнутое слово:

Playing tennis made me full happy.

a) инфинитив

b) причастие

c) герундий

6. Отметьте правильный вариант перевода:

1) Темно.

a) It is dark.

b) It’s getting dark.

2) Она заболела.

a) She is ill.

b) She has fallen ill.

3) Он влюбился в прекрасную принцессу.

a) He was in love with the beautiful princess.

b) He fell in love with the beautiful princess.

7. Отметьте предложение, в котором “would” выражает отношение к прошлому:

1) What would you do in that situation.

2) They said they would cook an omelette.

3) On my way home I would always think about my teacher.

4) Would you do it if you were me?

5) I wouldn’t wait for four days.

6) I would do with a cup of tea.

8. Выберите правильный модальный глагол:

1) The weather … change tomorrow.

a) may

b) must

c) should

2) She … to finish school in a year.

a) may

b) has

c) is

3) The water is cold, you … swim.

a) can

b) can’t

c) must

4) I … to cover the whole distance on foot.

a) can

b) have

c) must

9. Соотнесите английские предложения с русскими:

1) She couldn’t come on time.

2) She should have come on time.

3) She may have come.

4) She must have come.

5) Could she come?

6) She had to come on time.

7) She should come on time.

8) She needn’t come.

1) Она могла бы придти.

2) Ей пришлось придти вовремя.

3) Она не могла придти вовремя.

4) Ей следует приходить вовремя.

5) Она, должно быть, пришла.

6) Возможно, она пришла.

7) Ей надо было придти вовремя.

8) Она может не приходить.

10.Напишите предложения, используя герундий в правильной форме:

1) I don’t usually carry my passport with me. I am /afraid/ lose/ it.

2) When /I/ see/ him / I couldn’t /help/ laugh.

3) The streets are unsafe at night. I am / afraid / attack.

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