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Билеты для сдачи кандидатского минимума по английскому языку аспирантам специальностей правовед, бухгалтер, экономист, философ
(Скачать оригинал реферата)аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №1 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes completion OF FINANCIAL STATEMENTS AND THEIR PUBLICATION Introduction When a company has prepared its annual financial statements in accordance with the provisions of the Act, the directors of the company are required to approve, sign and lay the financial statements and reports before the company in general meeting. A private company, however, may elect to dispense with laying its financial statements and reports before the company in general meeting. The directors of the company are also required to deliver the financial statements and reports to persons entitled to receive them and to the Registrar of Companies. There are also rules that companies have to comply with when they publish their financial statements. In addition, there are provisions for the revision of defective financial statements or reports. These and other requirements are considered in more detail in this chapter. Directors’ duties Preparation and approval of financial statements The directors have a duty to prepare annual financial statements for the company under section 226(1) of the Act, and this obligation is discussed in chapter 2. The board of directors has to approve the company's financial statements and they must be signed on behalf of the board by a director of the company. In addition, a director is required to sign, on behalf of the board of directors, a copy of the company's balance sheet that is to be delivered to the Registrar of Companies. Every copy of the balance sheet that is laid before the company in general meeting, or that is otherwise circulated, published or issued, should state the name of the person who signed the balance sheet on, behalf of the board. In addition to the legal requirement, SSAP 17 requires that the financial statements should disclose the date on which the board of directors approved the financial statements. The date of approval will normally be the date on which the board of directors formally. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Dear Mr. Minister: It was a pleasure to meet you during our recent visit to Moscow. I was encouraged with the discussion and look forward to moving ahead to assist small- and medium-sized businesses in Russia. Mr. Paul Tumminia, Ex-Im Bank Director-Russia and NIS, will be in contact with you as to our future plans on this matter. Please do let us know if you are planning to be in the U.S. Sincerely, phone (202) 565-3500 fax (202) 565-3513 811 vermont avenue, N.W. washington, D.C. 20571 Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №2 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes The system of corporation tax Scope of the tax Corporation tax ('CT') is charged on the profits (computed as described in the next chapter) of a company for an accounting period. The term 'company' includes an unincorporated body, such as a club, but not a partnership. A company's residence status determines whether or not it is chargeable to CT in respect of the whole of its profits. If a company is resident in the UK for CT purposes (as explained in chapter 10.1(a)), and this includes most companies incorporated in the UK, it is chargeable to CT on all its sources of income, and chargeable gains, wherever arising and whether or not remitted to this country. A non resident company will, broadly, only be chargeable to CT on its profits derived from trading operations in the UK and chargeable gains arising from the disposal of UK assets used for such operations, although other income derived from sources in this country will, subject to the terms of any relevant double tax treaty, be liable to income tax. It is a question of fact as to whether a non-resident is trading in the UK. Whilst the fact of contracts being made in the UK is important, probably of more importance is the place where the operations take place from which the trading profits in substance arise; however, this is again subject to any relevant double tax treaty between the UK and the country of residence of the overseas company. 2.2 Rates of corporation tax (a) Rates To enable companies to plan ahead, rates of CT are fixed annually, in advance, for a financial year, from 1 April to the following 31 March. Thus the Finance Act 1990 fixed the rate of CT for the period from 1 April 1990 to 31 March 1991 at 35%. If a company's accounting period straddles 31 March it is necessary to apportion its profits on a time basis to ascertain the amounts subject to the particular rates of CT. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes To: Ms Rodoula Ath. ZICCI Deputy Minister of National Economy 28 January 2000 Dear Ms Zicci Herewith I am glad to write in accordance with my forthcoming visit to Greece as a participant to ASIA FORUM 2000 which is to be held in Thesalloniki on 7-8 February. I was a great pleasure to meet you during my visit to Athens in July. Taking the chance of going to Greece I would greatly appreciate if you could find a few minutes in your dense business schedule and meet me and discuss the issues of mutual interest. Thank you in advance for your kind cooperation and assistance. Looking forward to meeting you, I remain Sincerely yours Gennady Bogachev Deputy Minister Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №3 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes The requirements of both the Act and SSAP 17 will he satisfied if the directors minute their approval of the financial statements at a hoard meeting and include, at the foot of the balance sheet, a note along the following lines: The pages of the financial statements that are being approved should normally include, where applicable, any supplementary accounts or other financial statements (such as a value added statement or current cost information). The reason for this is that the directors should acknowledge their responsibility for .any such financial information that is presented. Alternatively, a similar statement may be included in the directors' report (for example, see Table 88). But when this alternative presentation is adopted, the Act still requires a director to sign the balance sheet of the company. approval OF ACCOUNTS The accounts on pages 12 to 25 were approved on 11th April, 1989, by the Board of Directors, who authorised two Directors to sign the accounts on behalf of the Board. The Act also requires the directors' report to be approved by the board of directors and signed by one director or by the company's secretary. The approval and signing of directors' reports are considered further in chapter 20 paragraphs 20.42 to 20.44. Where a parent company prepares consolidated financial statements in accordance with the Act, it is not required to include its own profit and loss account in the group's consolidated financial statements (see further 'Manual of Accounting - volume II' chapter 4). In this situation, the company's individual profit and loss account must be approved by the board of directors and signed on behalf of the board by a director of the company in accordance with section 233(1). Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes To: Mr Joe Smith Director General Fair Trade Commission USA Re: New Informational and Communication Technologies. Review and Perspectives 20 August 1999 Dear Mr Smith We have the pleasure to invite you to participate in the International Conference " New Informational and Communication Technologies. Review and Perspectives". This high-level International Conference will take place in London, 8-9 November 1999. It will host participants from competition authorities representing foreign and international organizations, governmental, academic and business circles. The working languages of the Conference are English and French. We would highly appreciate your participation in this event. For further details please contact Ms Johnston (tel.: 456 899 01) William Brandt, Minister Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №4 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Presentation of financial statements at general meetings. The directors have a duty to present the financial statements of the company to the shareholders each year at a general meeting of the company. The financial statements do not necessarily have to be laid before the shareholders at the annual general meeting. Another general meeting will suffice. In practice, however, most companies do lay their annual financial statements before the shareholders at their annual general meeting. The financial statements presented at that meeting should include: • The company's profit and loss account and balance sheet. • The directors' report. • The auditors' report. • The company's consolidated financial statements (if the company has subsidiaries). • The statement of source and application of funds (if applicable). However, a private company may elect to dispense with laying its financial statements and reports before the company in general meeting (see para 25.20). Delivery of financial statements to the Registrar of Companies Individual companies The directors of the company also have a duty to send to the Registrar of Companies a copy of the financial statements of the company (see also para 25.38). Where that copy of the financial statements is not in English, a certified translation of the financial statements also has to be delivered to the Registrar of Companies Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes INTERNATIONAL & PUBLIC RELATIONS DEPT. Athens, 29 December 1999 Mr. Alexey PROKOFIEV Vice Minister Subject: EOMMEX's data base Dear Sir, The Hellenic Organization of Small and Medium Sized Enterprises and Handicraft (EOMMEX) is the Public Body supporting the SME's in Greece supervised by the Ministry of Development. EOMMEX, is trying to enrich it's data base with all the existing nformation, in order to help the Greek SME's develop transnational co- operations. Therefore, we would very much appreciate if you would send us all the available information concerning the following topics : 1. The existing legislation on foreign investment. 2. The incentives that could attract foreign investments (e.g. current tax system e.t.c.). We would like to thank you in advance for your kind co-operation. Sincerely yours, Kl. Stavrakakis Director Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №5 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Where a company is exempt from the requirements to prepare consolidated financial statements, a copy of the ultimate parent company's financial statements must be appended to the company's financial statements delivered to the Registrar of Companies. This requirement applies where the company is itself a wholly-owned subsidiary of a EC parent or the EC parent holds more than 50 per cent of the shares in the company and no notice has been served on the company to prepare consolidated financial statements. If the EC parent does not prepare its financial statements in English, a certified translation of the EC parent's financial statements into English must be appended (sec further 'Manual of accounting -volume 'H' chapter 2). Subsidiaries excluded from consolidation Special rules apply where a parent company has a subsidiary undertaking which is excluded from consolidation under section 229(4) on the grounds that its activities are different from those of the rest of the group, and the subsidiary is either a body corporate incorporated outside Great Britain without an established place of business in Great Britain or an unincorporated undertaking. These provisions are further explained in 'Manual of Accounting - volume II' chapter 3. A copy of the excluded undertaking's latest individual financial statements and, if it is a parent, its latest consolidated financial statements, should he appended to the company's annual financial statements delivered to the Registrar of Companies. A copy of the 'auditors' report should also he appended if the financial statements are required by law to be audited. Other requirements that must be complied with are as follows: • The financial statements must be for a period ending not more than 12 months before the end of the financial year for which the parent company financial statements are made up. • If any document required to be appended is in a language other than English, a certified translation of that document should accompany it. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Dear Mr. Minister: It was a pleasure to meet you during our recent visit to Moscow. I was encouraged with the discussion and look forward to moving ahead to assist small- and medium-sized businesses in Russia. Mr. Paul Tumminia, Ex-Im Bank Director-Russia and NIS, will be in contact with you as to our future plans on this matter. Please do let us know if you are planning to be in the U.S. Sincerely. Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №6 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes As discussed in chapter 20 paragraphs 20.6 to 20.10, the directors' report must give details of any significant events that occur between the end of the financial year and the dale on which the directors approve the financial statements. SSAP 17 contains a similar requirement. SSAP 17 says that it relates only to those events that occur before the date on which the directors approve the financial statements. However, the standard goes on to say that, "If (events occurring after that dale) are material the directors slould consider publishing the relevant information so that users' of financial statements are not misled". [SSAP 17 para 4]. Also, if the company is either listed on The Internal ional Stock Exchange or traded on the USM, The International Stock Exchange's Continuing Obligations or the USM's General Undertaking (as appropriate) require the company to inform the Quotations Department of The International Stock Exchange of any significant events that occur at any time that affect the company. [CO 5, GU 1]. If the auditors become aware of any significant event that has occurred between the date on which the directors approve the financial statements and the dale of the relevant general meeting, they should consider whether they should advise the company's directors to disclose that event or exercise their rights to speak at the meeting. Persons entitled to receive the financial statements Every member of the company, every debenture holder of the company, and every person who is entitled to receive notice of general meetings is entitled to receive a copy of the annual financial statements. A copy must be sent to them not less that 21 days before the date of the meeting at which the financial statements are to be presented. [Sec 238(1)]. A copy must also be given to the company's auditors. (Sec 390(1)]. In addition, the company's bankers may require that they should receive copies of the company's financial statements, and this requirement could he an enforceable term of either a loan agreement or a facility agreement. In addition to the right that a member has to be sent a copy of the annual financial statements (as mentioned in para 25.31), every balance sheet date is disclosed in the financial statements), the Registrar of Companies will accept, for filing, a UK company's financial statements that have been prepared in a foreign currency. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Der President 10965 BERLIN des Bundeskartellamtes 18 December 1998 Minister Gennadiy Khodirev Dear Minister, I am writing today to invite you to our 9th International Conference on Competition, which will be held on 10 and 11 May 1999 at the Hotel Intercontinental Berlin, the venue of our last conference. The subject of the 9th International Conference on Competition is: Mega-mergers – I would be very pleased to welcome you to Berlin as a participant at our 9th International Conference on Competition. As in previous conferences, a simultaneous translation will be in German, English and French. Yours sincerely, Wolf Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №7 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes A public company is incorporated on 1st August 1989, and its first accounting reference period ends on 31st December 1990 (that is, 17 months later). The company must deliver its financial statements to the Registrar of Companies by 31st March 1991. This is because the period allowed is the later of three months after the end of the accounting reference period, that is 31st March 1991 and seven months from the first anniversary of the inception of the company, that is 28th February 1991. If the directors of a company that carries on part of its business overseas or has interests overseas (that is, the business is carried on outside the UK, the Channel Islands and the Isle of Man) have notified the Registrar of Companies of this business, or of the interests, before the end of the period allowed for laying and delivering financial statements (see paras 25.39 and 25.41), then they may claim an extension to the period allowed for filing. This extension is for a further three months. [Sec 244(3)]. A company may shorten its accounting reference period by notifying the Registrar of Companies. Section 225 of the Act sets out the procedures a company must follow to shorten its accounting reference period (see chapter 2 para 2.38). Where a company takes advantage of section 225 and shortens its accounting reference period, the period it is allowed for filing its financial statements dial cover this shortened period will be the longer of: • The period allowed as described in paragraphs 25.39 and 25.41 above. • Three months after the date on which the notice was given to the Registrar of Companies to change the accounting reference date. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes H.E. Mr. Gennady Bogachev Deputy Director Dear Mr. Bogachev, I want to thank you for your participation in the Political and Economic Leaders Summit of 7-8 February, in Thessaloniki, in the frame of ASIA FORUM 2000. You will soon receive a short report with the conclusions. We proceed also to the publication of the Proceedings. We have started the preparations for the Business Meeting and Exhibition of 23-28 May. We hope to have your support in motivating enterprises and businessmen to participate in the event. We shall ask your active involvement in the May event very soon. Thanking you once again, I remain Sincerely yours Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №8 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Probably the main tax considerations when raising finance are to ensure that the interest is tax deductible in the country where tax rates are highest (profits permitting) and, where loans are raised in the capital markets, to ensure the lender receives gross interest. Overseas exchange control regulations must also be borne in mind. Depending on how overseas tax rates compare with those in the UK, consideration should be given to borrowing in the UK and onlending at higher rates of interest, or alternatively borrowing in the UK and using the funds to subscribe for shares in the overseas company. Sometimes it may be sensible for the overseas company to borrow direct from the third party lender. However, local management may not be happy if they are loaded with too much debt, especially if this results in the creation or augmentation of losses; on the other hand interest-free loans to overseas subsidiaries suffer from the disadvantage referred to in 10.3 above. The following are some of the other factors which should be taken into account in deciding the method of financing overseas companies: (a) loan interest is often allowed as a deduction from profits for overseas tax purposes (subject to the satisfaction of any debt/ equity ratio test under the overseas country's 'thin capitalisation' rules), whereas dividends are not; (h) in many cases there is a withholding tax on dividends, but often not on interest; (c) the raising of finance locally may be advisable from the standpoint of local political considerations; (d) loan finance has the advantage of flexibility (e.g. monies can be remitted to the UK by way of loan repayments and debt can be converted into equity); (e) it is sometimes easier, from a local exchange control viewpoint, to remit interest than dividends; (f) the country where the burden of any exchange risk on foreign currency borrowings should, lie should be considered; and (g) it may be advisable in some cases for the UK parent company to acquire and lease (at an arm's length rental) trading assets to an overseas subsidiary. Normally capital allowances of 10% on a writing down basis would be available for plant and machinery leased abroad on this basis. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes February 25, 2000 VIA FEDEX Mr. Alexander Ivanov President MICEX Moscow RUSSIA Dear Mr. Zakharov: Please find enclosed the proposed Joint Statement on Technical Assistance which I received yesterday from the U.S. Commodity Futures Trading Commission ("CFTC"). We understand that your office will undertake to forward this document to Chairman Parkov. If the Russian finds the proposal acceptable, we should notify Ms. Corcoran of that fact. We look forward to your future communications on this matter. Best regards. Sincerely yours, Jeffrey A. Burt Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №9 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes The requirements of both the Act and SSAP 17 will he satisfied if the directors minute their approval of the financial statements at a hoard meeting and include, at the foot of the balance sheet, a note along the following lines: The pages of the financial statements that are being approved should normally include, where applicable, any supplementary accounts or other financial statements (such as a value added statement or current cost information). The reason for this is that the directors should acknowledge their responsibility for .any such financial information that is presented. Alternatively, a similar statement may be included in the directors' report (for example, see Table 88). But when this alternative presentation is adopted, the Act still requires a director to sign the balance sheet of the company. approval OF ACCOUNTS The accounts on pages 12 to 25 were approved on 11th April, 1989, by the Board of Directors, who authorised two Directors to sign the accounts on behalf of the Board. The Act also requires the directors' report to be approved by the board of directors and signed by one director or by the company's secretary. The approval and signing of directors' reports are considered further in chapter 20 paragraphs 20.42 to 20.44. Where a parent company prepares consolidated financial statements in accordance with the Act, it is not required to include its own profit and loss account in the group's consolidated financial statements (see further 'Manual of Accounting - volume II' chapter 4). In this situation, the company's individual profit and loss account must be approved by the board of directors and signed on behalf of the board by a director of the company in accordance with section 233(1). Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes athens travel service 2-4 Alopekis sir., 10675 Alhens Tel: 00301-33 3 5254*Fax:00301-333 5256 Date: 07/08/00 To: Mr A.Egorov From: C.Vakali Ref: Eommex group 20/8-03/9/00 With reference to the above group, we would like to inform you with the following. SCHEDULE OA 352 20/8 Moscow-Athens 1450-1725 OA 351 03/9 Athens-Moscow 0930-1355 You are kindly requested not to issue tickets for those not travelling. All issued unused tickets must be delivered to our representative at the airport otherwise you will be charged. Upon your arrival at the Athens airport you will be met bv our representative, holding a sign: EOMMEX ATHENS TRAVEL SERVICE We would like to know which person will be in charge as head of the group during their stay in Greece. The group will stay at the Training Center of the National Bank. Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: бухгалтерский учет; статистика) БИЛЕТ №10 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes As discussed in chapter 20 paragraphs 20.6 to 20.10, the directors' report must give details of any significant events that occur between the end of the financial year and the dale on which the directors approve the financial statements. SSAP 17 contains a similar requirement. SSAP 17 says that it relates only to those events that occur before the date on which the directors approve the financial statements. However, the standard goes on to say that, "If (events occurring after that dale) are material the directors slould consider publishing the relevant information so that users' of financial statements are not misled". [SSAP 17 para 4]. Also, if the company is either listed on The Internal ional Stock Exchange or traded on the USM, The International Stock Exchange's Continuing Obligations or the USM's General Undertaking (as appropriate) require the company to inform the Quotations Department of The International Stock Exchange of any significant events that occur at any time that affect the company. [CO 5, GU 1]. If the auditors become aware of any significant event that has occurred between the date on which the directors approve the financial statements and the dale of the relevant general meeting, they should consider whether they should advise the company's directors to disclose that event or exercise their rights to speak at the meeting. Persons entitled to receive the financial statements Every member of the company, every debenture holder of the company, and every person who is entitled to receive notice of general meetings is entitled to receive a copy of the annual financial statements. A copy must be sent to them not less that 21 days before the date of the meeting at which the financial statements are to be presented. [Sec 238(1)]. A copy must also be given to the company's auditors. (Sec 390(1)]. In addition, the company's bankers may require that they should receive copies of the company's financial statements, and this requirement could he an enforceable term of either a loan agreement or a facility agreement. In addition to the right that a member has to be sent a copy of the annual financial statements (as mentioned in para 25.31), every balance sheet date is disclosed in the financial statements), the Registrar of Companies will accept, for filing, a UK company's financial statements that have been prepared in a foreign currency. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Dear Mr. Minister: It was a pleasure to meet you during our recent visit to Moscow. I was encouraged with the discussion and look forward to moving ahead to assist small- and medium-sized businesses in Russia. Mr. Paul Tumminia, Ex-Im Bank Director-Russia and NIS, will be in contact with you as to our future plans on this matter. Please do let us know if you are planning to be in the U.S. Sincerely, phone (202) 565-3500 fax (202) 565-3513 811 vermont avenue, N.W. washington, D.C. 20571 Task III. Conversation on the topic of your thesis
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