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Вариант 000
1. Переведите на русский язык.
WHAT KIND OF PEOPLE MAKE GOOD ACCOUNTANTS?
You are unlikely to make a good accountant if you think that arithmetic and maths are beyond your comprehension. But that does not mean that mathematical geniuses make the best accountants. They almost certainly do not, as you have to be interested in other things besides figures and calculations. If you are reasonably at home with basic mathematical concepts, and know how to use a calculator (and how to check that you are using it correctly), that should be sufficient.
Another important quality is the ability to think clearly, and keep track of many different strands in what may be a confused mass of figures. If you can keep hold of the various strands, and disentangle them so as to present a coherent picture that is consistent, you should be able to acquire the necessary techniques for compiling and presenting accounts. A liking of crosswords and other puzzles is probably a good indication of analytical skills which are crucial for accountants.
Then you must be able to put down your thoughts and conclusions simply and clearly, so that they can be understood not only by other accountants, but also clients or management without accountancy training. All the accountancy qualifications lay great stress on this skill, perhaps because it is rather unexpected. Figures alone are no use, but it is essential for the message they carry to be communicated properly.
Traditions are known to die hard in most professions, and accountancy is no exception as far as appearance is concerned. You are most likely to be expected to wear a suit at work rather than jeans and a sweat-shirt, and you would have to be extraordinarily brilliant or self-assured, to get away with spiky hair in an office. But paradoxically, good accountants should not be too conformist in their thinking. They have to know their own mind and have confidence in their professional judgment. It is essential that the advice they give should be impartial like their accounts. They should not be swayed by what their clients may want to hear.
In a word, it is not easy to put the qualities of a good accountant in a nutshell. Some of them are inborn; others must be acquired by education and experience. Among the most important of that sort of qualities are the following: a good knowledge of accounting and the ability to apply its principles in practical life; a broad general outlook and understanding of economic trends and events; responsibility, decision-making ability, the knowledge of accounting techniques; the ability to get on with colleagues, personnel and people in general.
2. Переведите следующие предложения, обращая внимание на сослагательное наклонение в них.
1. I wish I were young. 2. It is necessary that you should read the text twice. 3. He insisted that I should read the text twice. 4. He demanded that the money should be paid at once. 5. It was necessary that he attend the meeting. 6. It is necessary that the apparatus should be operated at maximum efficiency. 7. It was important that a new instrument were used instead of the old one. 8. He suggested that we should repeat the experiment. 9. It has been suggested that this instrument should be used instead of the old one.
3. Переведите на английский язык, употребляя оборот for + существительное (местоимение) + инфинитив.
1. Вам необходимо быть здесь завтра в 5 часов. 2. Ему легко это сделать. 3. Нам трудно сделать эту работу в такой короткий срок. 4. Вашей сестре необходимо повидать его. 5. Текст был слишком трудный, чтобы он мог перевести его без словаря. 6. Сейчас слишком поздно, чтобы дети шли гулять.
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