-*новый или неперечисленный*-Билеты для сдачи кандидатского минимума по английскому языку аспирантам специальностей правовед, бухгалтер, экономист, философ
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
