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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: экономика и управление н/х) БИЛЕТ №1 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes WHAT ECONOMICS IS As a scholarly discipline, economics is only two centuries old. Adam Smith published his pathbreaking book The Wealth of Nations in 1776, a year notable also for the Declaration of Independence. It is no coincidence that both documents appeared the same year: Political freedom from the tyranny of monarchy was closely related to emancipation of prices and wages from the interfering hand of state regulation. Adam Smith, of course, represented only a beginning. In more than a century and a half that elapsed between the appearance of The Wealth of Nations and the publication of John Maynard Keynes' The General Theory of Employment, Interest and Money (1936), economics went through many stages of development. Almost at the halfway point, there appeared the massive critique of capitalism by Karl Marx: Das Kapital (1867. followed by two posthumous volumes). More than a billion people, one-third of the world's population, live in countries where Das Kapital is economic gospel. Definitions On first encountering economics, people often want a short definition, in response to this demand, there is no shortage of supply. Here are a few popular definitions: . Economics is the study of those activities that involve production and exchange among people. . Economics analyzes movements in the overall economy—trends in prices, output, and unemployment. Once such phenomena are understood, economics helps develop the policies by which governments can affect the overall economy. . Economics is the science of choice. It studies how people choose to use scarce or limited productive resources (land, labor, equipment, technical knowledge) to produce various commodities (such as wheat, beef, overcoats, concerts. roads, missiles and distribute these goods to various members of society for their consumption. . Economics is the study of how human beings go about the business of organizing consumption and production activities. . Economics is the study of money, interest rates, capital and wealth. 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 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 Director Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №2 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Economics certainly does involve all the Moments stressed in these various definitions—and more. Economists today agree on a general definition something like the following: Economics is the study of how people and society choose to employ scarce resources that could have alternative uses in order to produce various commodities and to distribute them for consumption, now or in the future, among various persons and groups in society. Measurement in Economics We might conclude that economics talks about many of life's practical questions. But it does more than talk: Economics is vitally concerned with the measurement of important phenomena— unemployment, prices, incomes, and so forth. One important example of such measurement occurs in macroeconomics. As we will see in Parts Two and Three of this text, macroeconomics studies the behavior of the economy as a whole— movements in overall prices or output or employment. Microeconomics, in a sense, looks at the economy through a microscope—studying the behavior of an economy’s individual molecules, like firms or households. Returning to measurement, one of the most important concepts in all economics is the gross national product (GNP). This, as Chapter 6 will discuss, represents the total dollar value of all goods and services produced each year in a nation. The GNP tells us much about the real economic performance of a country. It is the best available summary measure of the quantity of real goods and services—food, clothing, penicillin, ballet, baseball and so forth—a country is capable of generating. It tells us much about a "country's living standard, its health status, and its educational attainment. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Sadovaya'Kudrinskaya str. Russian Federation Letter of Invitation Dear Minister Thank you for your interest to meet representatives of the Brandenburg State Government, especially Prime Minister Dr. Manfred Stoipe, during your stay in the Federal Republic of Germany from April 25"' to April 26"' 2000. It is my pleasure to invite you to the state of Brandenburg. A copy of your request has been.mailed to the office of the Prime Minister for coordinating purposes. Sincerely yours Dr. Wolfgang FьrniЯ Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №3 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes As mentioned in chapter 2.1. a UK resident company is liable to corporation tax on all its profits, wherever arising, for an accounting period. This chapter describes the meaning of 'accounting period' and how the 'profits' of such a company are computed for tax purposes. 3.2 An accounting period Broadly, an accounting period is the period for which the annual statutory accounts are drawn up. However, for tax purposes that period cannot exceed 12 months. This means that if statutory accounts are drawn up for a period of, say. 18 months, there will be two accounting periods for corporation tax purposes - one comprising the first 12 months and the second comprising the 6 months up to the date to which the statutory accounts have been prepared. An accounting period begins when a company first acquires a source of income, starts to carry on business, or becomes UK resident, and if it ceases to trade or to be resident in the UK an accounting period ends. However, these rules do not apply if a trading company commences a further trade during an accounting period, or ceases one trade whilst continuing to carry on another: in both cases the accounting period continues unbroken. An accounting period ends when a company starts to be wound up, and thereafter every 12 months until the winding up is completed. It does not end if an administration order is made. If a company's accounts cover a period in excess of 12 months, its trading profits are apportioned to the accounting periods on a time basis, whereas capital allowances and capital gains fall into the period in which the relevant acquisitions and disposals occur. Where a company makes up accounts to slightly varying dates (e.g. the nearest Saturday to a month end) and the terminal date does not vary by more than four days from a mean date, the Inland Revenue will not normally object to the treatment of each account as an account for a period of 12 months ended on the mean date provided the company has agreed in writing to adopt this treatment. The company must also agree to certain other conditions for the purposes of accounting for income tax and advance corporation tax. It is understood that the Inland Revenue has no present intention of bringing this four day period into line with the Companies Act 1985 which allows accounts to be drawn up to any date within seven days either side of the accounting reference date. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes To: Mr Kim-nee LEE Minister of Trade Ministry of Trade and Industry 5 July 2000 Dear Mr Lee Herewith we are informing you that on 7-8 September, 2000 an International Conference "New Prospects of scientific and technological and production cooperation of Russia with foreign states" is to be held in Nizhny Novgorod. To participate in the forthcoming Conference we are glad to invite a representative from your Ministry and two persons representing business circles. The working languages of the Conference are Russian, German and English. For further information please contact Ms Golovina (tel.: 456 899 01) Looking forward for your prompt reply, I remain Sincerely yours, Vladimir Yugin Minister Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №4 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Definition of profits The profits of a company on which corporation tax is levied comprise the aggregate of its income from all sources, and capital gains. Whilst a company's accounts normally reflect such profits, unfortunately (or perhaps fortunately!) it does not simply pay corporation tax on the figure of net profit before taxation as shown by its statutory accounts. The profits are specially adjusted for tax purposes, with different rules applying to different sources of income and capital gains. It is therefore necessary to analyse the profits shown in the accounts to establish the various sources of income and capital gains, and then to apply the special rules for each source in order to determine the company's taxable profits for that period. These rules are described briefly below. Dividends paid or payable are not of course deductible for tax purposes, but the existence of other 'below the line' items (such as extraordinary or exceptional items) must not be overlooked when computing taxable profits (or losses). Trading income (a) General principles The rules for ascertaining taxable trading income are complex and it is outside the scope of this chapter to describe them in detail. The basic principles as regards tax deductibility of expenditure are: (i) it must be wholly and exclusively incurred for trading purposes: and (ii) it must not comprise capital expenditure. The definition of capital expenditure is perhaps best expressed in the old tax case of Atherton British Insulated & Helsby Cables Ltd. ((1925) 10 TC 155) as . . . expenditure . . . incurred not only once and for all but with a view to bringing into existence an asset or an advantage for the enduring benefit of a trade . . . Broadly, however, trading income is ascertained by taking the accounts profit before taxation, eliminating any non-trading deductions or sources of income and capital gains, and making adjustments for items of a capital nature (e.g. depreciation, profits or losses on disposals of fixed assets), items specifically deductible (e.g. capital allowances - see chapter 5) or specifically disallowable (e.g. business entertaining, general bad capital where the latter is an integral feature of the trading activity. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Sadovaya'Kudrinskaya str. Russian Federation Letter of Invitation Dear Minister Thank you for your interest to meet representatives of the Brandenburg State Government, especially Prime Minister Dr. Manfred Stoipe, during your stay in the Federal Republic of Germany from April 25"' to April 26"' 2000. It is my pleasure to invite you to the state of Brandenburg. A copy of your request has been.mailed to the office of the Prime Minister for coordinating purposes. Sincerely yours Dr. Wolfgang FьrniЯ Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №5 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes (b) Foreign exchange gains and losses In general, exchange gains and losses arising on revenue account from normal trading transactions form part of the taxable trading income, whereas transactions on capital account (i.e. those relating to the fixed asset base or financing structure) either fall outside the scope of the tax system or are treated as capital gains or losses. In other words, the distinction between capital and current liabilities is between loans which add to the capital base of the business and loans providing temporary financial accommodation. The dividing line is often difficult to draw and the answer in any individual case will turn on its particular facts. The House of Lords decided in a recent case (Beauchamp v F. W. Woolworth pie ([1989] STC 510)) that five year loans raised for the general purposes of a company's trade represented a permanent addition to its capital so that exchange differences arising on their repayment were not tax deductible. The position is complex and reference should be made to a Statement of Practice on the subject published by the Inland Revenue in 1987 (SP1/87) and also to a consultative document ('Tax Treatment of Foreign Exchange Gains and Losses') published in March 1989 which discusses how the present tax position might be reformed. The Inland Revenue's views on the tax treatment of transactions in financial futures and options is set out in Statement of Practice 4/88. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes July 18,2000 Dear Mr. Petrov I would like to inform you that I left my position as Minister of International Trade and Industry on July 4. Mr. Hiranuma has been appointed as my successor. I hope that you will accord him the same goodwill and assistance you have granted me. Please accept my best wishes. Respectfully yours, Takashi Fukaya Ministry of International Trade and Industry Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №6 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Payments to charity To encourage charitable giving, a non close company can make charitable donations in cash (not in kind) on or after 1 April 1986 of up to 3% of its net ordinary dividends paid in an accounting period and treat them as allowable charges on income, deducting income tax in the normal way. These rules also apply to dividends paid by subsidiary companies. As regards accounting periods ending on or after 1 October 1990, the above position has been relaxed in that any company can make tax deductible cash donations to charity on or after that date. For a close company, each payment must be at least Ј600 (net of basic rate income tax), must be made without strings attached, no benefit must be received in return for the payment (except certain de minimis benefits), and the total payments for a 12 month accounting period must not exceed Ј5 million (net of basic rate income tax) otherwise the excess is not deductible. This figure of Ј5 million (which also applies to non close companies) is reduced proportionately where there are active associated companies for any part of the accounting period and where it is less than 12 months, but if the company is not close the gross amount allowable cannot be less than 3% of its net ordinary dividends paid in the accounting period. Income tax must, as before, be deducted from each payment, the gross amount of which is treated as a charge on income. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes Dear Mrs. Fonaryova: The 37th World Advertising Congress, "London 2000", will be held in London from 6 June through 9 June. This biennial Congress, is very the traditional gathering place of top professionals. We believe that your participation in this event of world importance will be important. Considering your great contribution to the development of the Russian advertising business, we are confident that your contacts with leaders of the advertising industry from around the world will have a positive effect on the further development of the advertising market in Russia. Sincerely, Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №7 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Management expenses An investment company, which is, broadly, a company whose income over a representative period is principally derived from the making or holding of investments, which is the company's purpose or objective, can deduct the expenses of managing its investments, together with any charges on income paid for business purposes, from its total profits for corporation tax purposes. Any excess forms part of the management expenses of the next accounting period. Its management expenses and charges on income (after deducting current profits) can also be surrendered by way of group relief. As in the case of a trading company, remuneration is not deductible as a management expense in the period it is charged unless paid within nine months (18 months in the transitional period) following the end of the period. The rules relating to trading companies in this context apply equally to investment companies. An investment company cannot obtain tax relief for short interest (i.e. interest paid on a loan not capable of exceeding 12 months), unless paid to a UK bank, although relief is available for discounts on bills of exchange drawn by a company and accepted by a bank and discounted by a bank or discount house. Relief is also available as charges on income for recurrent payments under currency and interest rate swaps (see also 3.8 above). In view of the somewhat restricted meaning of the term 'management expenses', it is normally preferable for the expenses of a group management company to be recovered (at an uplift) from the subsidiaries by way of a service fee. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes To: Mr Takashi KOEZUKA Deputy Secretary General Re: 10th Anniversary of Antimonopoly Bodies. 15 August 2000 Dear Mr KOEZUKA We have the pleasure to invite you to participate in the International Conference "10th Anniversary of Antimonopoly Bodies.". This high-level International Conference will take place in Moscow, 18-19 October 2000. It will host participants from foreign and international organizations, governmental, academic and business circles for discussion of crucial problems of competition policy and competition law. The working languages of the Conference are Russian and English. For further details please contact Ms Johnston (tel.: 456 899 01) Joe Brandton Vice-Minister Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №8 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Economics certainly does involve all the Moments stressed in these various definitions—and more. Economists today agree on a general definition something like the following: Economics is the study of how people and society choose to employ scarce resources that could have alternative uses in order to produce various commodities and to distribute them for consumption, now or in the future, among various persons and groups in society. Measurement in Economics We might conclude that economics talks about many of life's practical questions. But it does more than talk: Economics is vitally concerned with the measurement of important phenomena— unemployment, prices, incomes, and so forth. One important example of such measurement occurs in macroeconomics. As we will see in Parts Two and Three of this text, macroeconomics studies the behavior of the economy as a whole— movements in overall prices or output or employment. Microeconomics, in a sense, looks at the economy through a microscope—studying the behavior of an economy’s individual molecules, like firms or households. Returning to measurement, one of the most important concepts in all economics is the gross national product (GNP). This, as Chapter 6 will discuss, represents the total dollar value of all goods and services produced each year in a nation. The GNP tells us much about the real economic performance of a country. It is the best available summary measure of the quantity of real goods and services—food, clothing, penicillin, ballet, baseball and so forth—a country is capable of generating. It tells us much about a "country's living standard, its health status, and its educational attainment. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes TO: Ms Klery STAVRAKAKIS Director Organization of Small and Medium Sized Enterprises 5 February 2000 Dear Ms Stavrakakis Herewith we are informing you that Mr Bogachev, Deputy Minister, who is a participant to the AZ1A FORUM 2000 in Thesallomki on February 7-8, will be in Athens on February 9 in the afternoon. Taking the chance of being in Athens he would greatly appreciate if you could meet so as to discuss issues of mutual interest. Please contact Mr Filimonov so as to arrange the meeting. I thank you in advance for your kind cooperation. Sincerely yours Vladimir Egorov Head, Department for International Relations Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №9 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes WHAT ECONOMICS IS As a scholarly discipline, economics is only two centuries old. Adam Smith published his pathbreaking book The Wealth of Nations in 1776, a year notable also for the Declaration of Independence. It is no coincidence that both documents appeared the same year: Political freedom from the tyranny of monarchy was closely related to emancipation of prices and wages from the interfering hand of state regulation. Adam Smith, of course, represented only a beginning. In more than a century and a half that elapsed between the appearance of The Wealth of Nations and the publication of John Maynard Keynes' The General Theory of Employment, Interest and Money (1936), economics went through many stages of development. Almost at the halfway point, there appeared the massive critique of capitalism by Karl Marx: Das Kapital (1867. followed by two posthumous volumes). More than a billion people, one-third of the world's population, live in countries where Das Kapital is economic gospel. Definitions On first encountering economics, people often want a short definition, in response to this demand, there is no shortage of supply. Here are a few popular definitions: . Economics is the study of those activities that involve production and exchange among people. . Economics analyzes movements in the overall economy—trends in prices, output, and unemployment. Once such phenomena are understood, economics helps develop the policies by which governments can affect the overall economy. . Economics is the science of choice. It studies how people choose to use scarce or limited productive resources (land, labor, equipment, technical knowledge) to produce various commodities (such as wheat, beef, overcoats, concerts. roads, missiles and distribute these goods to various members of society for their consumption. . Economics is the study of how human beings go about the business of organizing consumption and production activities. . Economics is the study of money, interest rates, capital and wealth. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes 18 December 1998 Minister 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 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. A simultaneous translation service will be available in German, English and French. Yours sincerely, Wolf President. Task III. Conversation on the topic of your thesis аспирантура (канд. экз.) Экзаменационный билет (на 2 листах) по дисциплине английский язык (специальность: экономика и управление н/х) БИЛЕТ №10 Task I. Translate from English into Russian in writing using a dictionary. Your time is 45 minutes Management expenses An investment company, which is, broadly, a company whose income over a representative period is principally derived from the making or holding of investments, which is the company's purpose or objective, can deduct the expenses of managing its investments, together with any charges on income paid for business purposes, from its total profits for corporation tax purposes. Any excess forms part of the management expenses of the next accounting period. Its management expenses and charges on income (after deducting current profits) can also be surrendered by way of group relief. As in the case of a trading company, remuneration is not deductible as a management expense in the period it is charged unless paid within nine months (18 months in the transitional period) following the end of the period. The rules relating to trading companies in this context apply equally to investment companies. An investment company cannot obtain tax relief for short interest (i.e. interest paid on a loan not capable of exceeding 12 months), unless paid to a UK bank, although relief is available for discounts on bills of exchange drawn by a company and accepted by a bank and discounted by a bank or discount house. Relief is also available as charges on income for recurrent payments under currency and interest rate swaps (see also 3.8 above). In view of the somewhat restricted meaning of the term 'management expenses', it is normally preferable for the expenses of a group management company to be recovered (at an uplift) from the subsidiaries by way of a service fee. Task II. Translate the letter from English into Russian without a dictionary. Your time is 5-7 minutes February 25, 2000 Mr. Alexander President MICEX Moscow RUSSIA Dear Mr. Zakharov: Please find enclosed the draft Joint Statement on Technical Assistance which I received yesterday from the U.S. Trading Commission. We understand that your office will undertake to forward this document to Chairman Parmenkov. If the Russian Party 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, Jeffrey A. Burt Task III. Conversation on the topic of your thesis
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