VII . Определите функцию причастия I.

1. Government accounting typically uses funds and budgets, when recording and reporting financial information.

a. определение

b. обстоятельство

c. часть сказуемого

2. Investing in a stock or a mutual fund you call up your broker or drop by the local branch office or log on to your account on the brokerage's website.

a. определение

b. обстоятельство

c. часть сказуемого

4. The analyst who is comparing financial statements for a number of years may prefer to use a variation of horizontal analysis called trend analysis.

a. определение

b. обстоятельство

c. часть сказуемого

5. What accounting method are you using when you record income?

a. определение

b. обстоятельство

c. часть сказуемого

3. Financial statements presenting financial data for two or more periods are called comparative statements.

a. определение

b. обстоятельство

c. часть сказуемого

VIII. Выберите правильный перевод причастия I.

1. Without financial markets, borrowers would have difficulty finding lenders themselves.

a. находя

b. найденный

c. находят

2. Determining the fairness of financial statements the auditor makes sure that those statements are reliable, complete and conformed to generally accepted accounting principles.

a. определив

b. определяя

c. определенный

3. The reason why a young investor is not investing in the stock market is inexperience.

a. не инвестирует

b. не инвестировав

c. не инвестированный

4. Lending money you should understand exactly how much you’ll lend, at what rate, over what term & how much they’ll be expected to repay each month.

a. одолженные

b. одалживая

c. одалживают

5. Since more people are realizing that credit cards are where the money is, it seems everyone needs them now.

a. осознавшие

b. осознаваемые

c. осознают

IX . Определите функцию причастия II.

1. If you have sold shares you must provide access to the shares you have sold so they can be transferred to the new owner.

a. определение

b. обстоятельство

c. часть сказуемого

2. In most nations, monetary policy is controlled by either a central bank or a finance ministry.

a. определение

b. обстоятельство

c. часть сказуемого

3. The accounting work done by the accountants is used by the company to make crucial financial decisions.

a. определение

b. обстоятельство

c. часть сказуемого

4. The accounting balance sheet is one of the major financial statements used by accountants and business owners.

a. определение

b. обстоятельство

c. часть сказуемого

5. If made by the experienced auditor, the audit report is full and unbiased.

a. определение

b. обстоятельство

c. часть сказуемого

X. Выберите правильный перевод причастия II.

1. Financial accounting is a specialized branch of accounting that keeps track of a company's financial transactions.

a. специализирующаяся

b. специализируясь

c. специализированная

2. A central bank, reserve bank, or monetary authority is a banking institution granted the exclusive privilege to lend a government its currency.

a. которому предоставлена

b. предоставляющий

c. предоставив

3. Management Information Systems in Finance are widely used by corporations as well as governments.

a. используя

b. используются

c. использующие

4. International Financial Reporting Standards (IFRS) is a set of accounting standards, developed by the International Accounting Standards Board (IASB).

a. разрабатывают

b. разработавший

c. разработанные

5. After the execution of the order on the stock exchange you must pay your broker for the shares bought.

a. купленные

b. купил

c. покупающий

XI. Выберите правильный вариант причастия.

1. Accounting ethics is a (to complicate) branch of accounting discipline.

a. complicating

b. complicated

c. having complicated