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10. Topic: My Speciality; Grammar: Revision of Tenses

Grammar: Revision of Tenses

I. Read the following words

Accounting, department, qualified, specialist, organisation, finance , statistics, budget, identifying, measuring, function, reveal, deviate, future, responsible, acquire, cash, flow, analyses, expenditure, assets, machinery, charge, tax, advise, financial, mutually, without, minimise, properly, effectively, orient, ministry.

II. Read and translate the following text My Speciality

I study at the Accounting Economic Department of the State Tax Service Academy of Ukraine . This Department is one of the oldest departments of our Institute. It trains highly qualified, specialist with deep knowledge, in economics, organisation and management of production, accountancy, the analysis of economic activity, etc.

A part from the Accounting Economic Department there is the Finance Economic Department. It is not so old as the Accounting Economic Department, but it is the longest as to the number of students, studying there. My friends studies there.

We study general and special subjects. Among the special subjects, the following may be named: Accountancy, Statistics, Management, Marketing, Finance, Budget, etc.

What is Accounting? Accounting is the process of identifying, collecting, measuring and reporting information on business activity. Thus, it is possible to speak about three functions of accounting:

1) reporting on past operations of the enterprise, company, firm, etc.;

2) revealing the extent to which past activities deviated from budgeted plans;

3) planning and budgeting future activities of the enterprise, company, firm, etc.

What is Finance? Finance is the function in a business that is responsible for acquiring funds for the firm and managing funds within the firm (for example, preparing budgets, doing cash flow analyses) and planning for the expenditures of funds on such assets as plant, equipment and machinery. Most organisations have a manager in charge of financial operations. His duties are: planning, budgeting, obtaining funds, controlling funds (funds management), collecting funds (credit management), auditing, managing taxes and advising top management on financial matters.

Can you see the link between accounting and finance?

They are mutually supportive functions in a firm. A firm cannot get along without accounting but neither, can it prosper without short- and long-term financing, managing its funds well, minimising its taxes, and investing, its funds properly.

The tasks of all the economists are to use the new economic activity effectively, as well as new economic levers and stimuli.

The subjects studied orient the future specialists to the broad use of electronic and computational techniques. The graduates of the economic departments will work at different accounting offices, departments, banks, ministries, etc.

Comments

1. highly qualified specialist – висококваліфікований спеціаліст

2. management of production – керівництво виробництвом

3. accountancy – облік

4. to identify information – ототожнювати інформацію

5. to measure information – вивіряти інформацію

6. to report information – звітувати

7. to reveal the extent – виявити розмір

8. to deviate – відхилятися

9. to be responsible for – бути відповідальним

10. to acquire funds – придбати фонди

11. cash flow analyses – аналіз потоку готівки

12. expenditures – витрати

13. assets – активи

14. to be in charge of – бути відповідальним за

15. to obtain funds – діставати фонди

16. auditing – аудит

17. taxes – податки

18. economic levers and stimuli – економічні важелі та стимули

III. Find the equivalents for

1. Accounting Economic Department 1. планування та формування бюджету

2. highly qualified specialist 2. функції обліку

3. finance economic department 3. бізнесова діяльність

4. identifying and measuring 4. висококваліфікований

information спеціаліст

5. functions of accounting 5. звітування про попередні операції

6. reporting on past operations 6. обліково-економічний фа­культет

7. business activity 7. фінансово-економічний факультет

8. planning and budgeting 8. електронна та комп’ютерна техніка

9. to be responsible for 9. взаємопідтримуючі функції

acquiring funds

10. to do cash flow analyses 10. вкласти правильно фонди

11. the expenditures of funds 11. витрати фондів

12. to advise on financial matters 12. здійснювати аналіз готів­кового потоку

13. mutually supportive functions 13. давати поради з фінан­сових питань

14. to invest funds properly 14. ототожнення, звірення інформації

15. electronic and computational 15. бути відповідальним за

techniques придбання фондів

IV. Complete the following sentences

1. I am a student of the ... . 2. My friend studies at the ... . 3. The Accounting Economic Department trains ... . 4. The students study general and special subjects, such as ... . 5. Accounting is the process of ... . 6. We can speak about three functions of accounting, they are ... . 7. Finance is the function in business that is responsible for ... . 8. The financial manager’s duties are ... . 9. Accounting and finance are mutually ... . 10. The tasks of all the economists are ... . 11. The graduates of the economic departments will work at ... .

V. Find in the text English equivalents for

1) загальноосвітні та спеціальні предмети;

2) формування бюджету;

3) висококваліфіковані спеціалісти;

4) фінансові справи;

5) відповідальний менеджер;

6) глибокі знання;

7) звітність;

8) аналіз економічної діяльності;

9) запроваджувати нові економічні важелі та стимули;

10) активи;

11) зв’язок між обміном та фінансами.

VI. Choose the proper words and answer the following questions

1. What ... do you study at?

a) school b) laboratory c) department

2. The Accounting Economic Department is the ... one at our Institute, isn’t it?

a) famous b) oldest c) richest

3) What specialists does the accounting department ... ?

a) account b) report c) train

4) What kind of deep ... does the accounting department train specialists in?

a) knowledge b) science c) accounting

5) What kinds of ... can you name?

a) science b) subjects c) planning

6) How many ... of accounting can you name?

a) reports b) enterprises c) functions

7) How can you ... finance?

a) define b) report c) study

8) What are the ... of financial manager?

a) plans b) duties c) reports

9) What kinds of techniques can future specialists ... ?

a) budget b) use c) reveal

10) What do the students ... at the Institute?

a) master b) report c) deviate

VII. Answer the following questions

1. What economic departments are there at our Academy?

2. What economic subjects do the students study?

3. What department does your friend study for?

4. What is accounting?

5. Which are the main functions of accounting?

6. What is finance?

7. What is finance responsible for?

8. What are the duties of a financial manager?

9. Why are accounting and finance mutually supportive functions

10. What are the tasks of all the economists?

11. What do the subjects studied orient the future specialists to?

12. Where will the graduates of the economic departments work?

VIII. Speak on the topic ”My Speciality” Grammar Revision Exercises of Tense and Voice

1. Use the Present, Past or Future Indefinite instead of the infinitives in brackets. Use the Passive Voice where necessary:

1. We (to be) all so excited, we (can) hardly wait for tomorrow morning. 2. I (to have), my friend, that you (to come) and (to spend) at least a week with us. 3. No one (to know) when he (to come) tomorrow , or whether he (to come) soon because he (to work) hard. 5. I will hardly do this if I (to be allowed). 6. The telegram (to bring) yesterday in the morning when I (to be) just about to leave the house for my office. 7. What you (to do) on your last day off? - I (to spend) it in the country with my friends. 8. He (to promise) that everything (arrange) before tomorrow afternoon. 9. If anyone (to want) to see me, tell them I (to be) back by five. 10. Arthur waited till Jemma (to come) up to him. 11. With a slight sigh he (to draw) the candle towards him, (to take) out a fountain-pen, and (to begin) a letter to his mother. 12. Your answers must (to write) on one side of the paper only. 13. He promised to come if he (to have) time. 14. As soon as you (to buy) the book, I (to borrow) it from you.

II.Use the Past Indefinite or the Past Perfect instead of the Infinitives in the brackets:

1. Margot (to go) to the door and (to lock) it, and (to return) with the key. 2. He (to make) tea and (to eat) the biscuits which Mrs. Aberdeen (to bring) him. 3. When the cinema (to be) over they (to go) for a walk across the dark damp fields. 4. Cathie (to spend) the night at home, and on entering the dining-room (to glance) at the space above the fire. 5. It (to be) all so sudden that for a moment no one (to know) what (to happen). 6. He (to tell) me that they (to be) at the same public school and (to be) friends ever since. 7. Near the door he (to see) the man he (to notice) at the station. 8. The house (to be) much smaller than he (to think) at first.

III. Use the Past Indefinite, the Past Continuous or the Past Perfect instead of the infinitives in brackets:

1. Yes, Cathie? What you (to say)? 2. He ever (not to count) the money that Lammiter (to hold ) out to him. 3. I (to look) at her. She (to smile) to herself and (not to realize) where she (to be) and what (to happen). 5. Then she (to get) up and (to go) to the kitchen and (to open) the fridge. 6. Toby and Michael (to smile) each other and (to begin) to walk slowly towards the lake. 7. The silence in the room (to tell) that the rain (to stop). 8. She (can) not think why she (not to think) of this before, she (to say). 9. He (to go) away on the very day I (to arrive). 10. My mother (to make) sandwiches in the kitchen and (not to hear) the bell. 11. He (to go) to school for the first time with a bunch of flowers in his hand, and it (to seem) to him that everyone (to turn) to look at him. 12. After he (to leave) school he (can) not find a job and (to decide) to go to New York. 13. The grass (to be) damp; it (to tell) us that rain (to fall) in the night. 14. Now he (to look) at me with wide open eyes. 15. He (can) not stop thinking that he (to see) that face somewhere before. 16. After he (to read) ”The Gadfly” he (to tell) all his friends that he never (to read) a better book. 17. Roger (to say) he (to come) back in an hour. 18. She (to turn) and it (to be) a little brighter outside. 19. After the war they (to part) and he (to tell) me that he (not to see) her since. 20. She (to go) back to take her gloves and bag which she (to leave) on the hall table. 21. The storm (to pass) and the sun (to shine) on the green leaves of the trees. 22. He (to look) through the window and (not to seem) to notice me.

IV. Read the following sentences twice; (a) in the Present Perfect tenses; (b) in the Past Indefinite using the words in brackets:

1. He (to tell) me about it (a minute ago; just). 2. I (to be introduced) to him (at the Institute; already). 3. He (to inform) them about his plans (last time; ever)? 4. She (to be) here (at six o’clock; since six o’clock). 5. Jim (to come) back (last night; yet)? 6. I (to admire) his books (when a boy; since childhood). 7. She (to be) excited (all day yesterday; all day). 8. I (not to see) him (last week; since last week). 9. He (to live) in London (in 1968; since 1968). 10. She (to know) me (for ten years; at the age of ten) 11. We (not to play) tennis (since last Sunday; last Sunday). 12. I (to hear) the news only (last night; today). 13. I (not to meet) him (this month; last month). 14. He (to tell) you about it (ever; during the lesson)? 15. They (to leave) Moscow (already; at night).

V. Use the Past Indefinite, the Past Continuous, or the Past Perfect instead of the infinitive in brackets:

Next morning when I (to wake), the sun (to shine) brilliantly. It (to be) late and I (to have) no supper the night before, so I (to dress) quickly and (to go) downstairs. I (to be) surprised to find the doors locked and the house empty. A dozen times or more I (to call) out my host’s name, but the house (to be) as still as the grave. What it all (to mean)? I (to begin) to doubt my wisdom in being so ready to trust a stranger. I ought to have gone on to the next village, where I (to know) that friends (to be) awaiting me. Instead, I (to be frightened) by a few drops of rain.

At last, however, I (to hear) footsteps, and soon my host (to appear), looking, I (to think), rather strange. He just (to be) out, he (to say), to feed the horses. But I (to notice) the mud (to be) thick and wet upon his shoes and I (to wonder) where he (to be), and why he (to want) to deceive me.

VI. Use the Present, Past or Future Perfect tenses instead of the infinitives in brackets:

1. The news, that he (to leave) the town was a surprise to all of us.2.Edward is a dear, I always (to be) very fond of him.3.By the time you come we (to do) the greater part of the work. 4.He asked himself if he (to see) her before.5.By the end of the school year we (to learn) a lot of new words.6.When he (to count) the money he put it away.7.I don’t know anything about it, I (not to see) him lately, he (to be) mostly in London all these days.8.When by half past two he (not to arrive) Dora was worried.9.They say that by the first of January they (to live) in this street for ten years.10.When I (to be) in your country for five years I shall write a book about it.11.I’ll stay until you (to do) your translation. I can help you if you allow me.12.Those who (to write) the test may leave the class-room.

VII. Translate into English using the appropriate tenses:

1. Я сьогодні запізнився, оскільки прокинувся лише о 9 годині. 2. Ми знали, що якщо ми попросимо його допомогти нам, то він погодиться. 3. Я не впевнена, що він скористається вашою порадою . 4. Все це буде відбуватись зі мною і дуже швидко. 5. Цей шум триває з тих пір, як я тут сиджу. 6. Він відкрив книгу і побачив фотографію, яку я не бачив з дитинства. 7. Я не пам’ятаю, куди поклала окуляри. 8. Я відчула, що на мене дивляться. 9. Минулого тижня він був хворий, а зараз видужує. 10. Чому ви сидите на камені? Ви можете захворіти. 11. Дощ перестав, але дув холодний вітер. 12. Тебе запросили на вечірку. Ще ні, але я впевнена, що мене запросять.

Книга: Практична англійська - Гаращенко

ЗМІСТ

1. Практична англійська - Гаращенко
2. Grammar Exercises
3. 2. Topic: Our Academy; Grammar: Pronouns, adjectives
4. Grammar Exercises
5. 2. Topic: Our Academy; Grammar: Pronouns, adjectives
6. Grammar Exercises
7. 3. Topic: We study a foreign language; Grammar: Modal verbs
8. 3. Topic: We study a foreign language; Grammar: Modal verbs
9. 4. Topic: Higher education in Ukraine; Grammar: Indefinite tenses (The Present Indefinite Tense)
10. 4. Topic: Higher education in Ukraine; Grammar: Indefinite tenses (The Present Indefinite Tense)
11. 5. Topic: Higher education in Great Britain; Grammar: The Past Indefinite Tense
12. 5. Topic: Higher education in Great Britain; Grammar: The Past Indefinite Tense
13. 6. Topic: Economy of Ukraine; Grammar: The Continuous Tenses. Participle I
14. 6. Topic: Economy of Ukraine; Grammar: The Continuous Tenses. Participle I
15. 7. Topic: British Economy; Grammar: The Perfect Tenses
16. 7. Topic: British Economy; Grammar: The Perfect Tenses
17. 8. Topic: US Economy; Grammar: The Passive Voice
18. 8. Topic: US Economy; Grammar: The Passive Voice
19. 9. Topic: Why Should We Study Economics?; Grammar: Sequence of Tenses
20. 10. Topic: My Speciality; Grammar: Revision of Tenses
21. 10. Topic: My Speciality; Grammar: Revision of Tenses
22. Additional Reading

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